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


### Answer
The term **qualified private auditor** is defined in *10 U.S.C. § 3842* as follows -

> a commercial auditor—


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

#### Citation:
  - *10 U.S.C. § 3842*
  - Heading: **Subtitle A-General Military Law > PART V-ACQUISITION > Subpart D-General Contracting Requirements > CHAPTER 279-CONTRACTOR AUDITS AND ACCOUNTING**

