The United States Trustee Program (USTP) has established procedures for independent audit firms to audit petitions, schedules, and other information in consumer bankruptcy cases, as authorized by the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (BAPCPA). Pursuant to 28 U.S.C. § 586(f), the USTP contracts with independent accounting firms to perform audits in designated cases.
Due to budgetary constraints, in March, 2013 the USTP suspended its designation of cases subject to audit. Effective March 10, 2014, the USTP will resume the designation of cases for audit.