independent auditor
Defined in 1 dictionary — U.S. Code
United States Code
31 U.S.C. § 7501 — as used in this chapter (2 versions over time)
“independent auditor” means—
(A) an external State or local government auditor who meets the independence standards included in generally accepted government auditing standards; or
(B) a public accountant who meets such independence standards;
36 U.S.C. § 220543 — in this section
"independent auditor" means an independent certified public accountant or independent licensed public accountant, certified or licensed by a regulatory authority of a State or a political subdivision of a State, who meets the standards specified in generally accepted accounting principles.