### Question
How is the "qualified private auditor" defined?


### Answer
The term **qualified private auditor** is defined in *10 U.S.C. § 2313b* as follows -

> a commercial auditor—


(A) that performs audits in accordance with generally accepted government auditing standards

#### Citation:
  - *10 U.S.C. § 2313b*
  - Heading: **Subtitle A-General Military Law > PART IV-SERVICE, SUPPLY, AND PROCUREMENT > CHAPTER 137-PROCUREMENT GENERALLY**

