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Debtor Audit Information

Under the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005, Pub. L. No. 109-8, 119 Stat. 23 (2005), the United States Trustee Program (USTP) is authorized to contract with independent firms to perform audits of individual chapter 7 and chapter 13 cases. The purpose of the audit is to determine the accuracy, veracity, and completeness of petitions, schedules, and other information required to be provided by the debtor under sections 521 and 1322 of title 11.

The USTP is authorized to randomly designate for audit a specified uniform percentage of consumer bankruptcy cases per federal judicial district and to designate cases for exception audit in which the income or expenditures of a debtor deviate from the statistical norm of the district in which the case was filed. By statute, a debtor is required to cooperate with the audit.

Each year, by delegation from the Attorney General, the USTP issues an annual public report on the aggregate results of the audits, including the percentage of cases, by district, in which a material misstatement of income or expenditures is reported. These reports are available on the Reports & Studies page of this Web site.
 

IMPORTANT NOTICE REGARDING DEBTOR AUDITS

June 9, 2025

As authorized in section 603(a) of Public Law 109-8, the United States Trustee Program established procedures for independent audit firms to audit petitions, schedules, and other information in consumer bankruptcy cases. Under 28 U.S.C. § 586(f), the USTP contracts with independent accounting firms to perform audits in cases designated by the USTP.

Because of budgetary constraints, effective June 9, 2025, the USTP suspended its designation of new chapter 7 and chapter 13 cases subject to audit.

 

Debtor Audit
DateSubjectOther Formats
March 2023Document Request Form[PDF - 149 KB]
October 2006SB 256 -- Section 603 Audit Procedures[PDF - 189 KB]
October 2006Federal Register Vol. 71, No. 190 Debtor Audit Standards[PDF - 60 KB]

 

Updated June 9, 2025