# 19 C.F.R. § 111.27 (2026): Audit or inspection of records

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T19_P111_S111_27

## Section

- **Citation:** 19 C.F.R. § 111.27 (2026)
- **Heading:** Audit or inspection of records
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 19 CFR: Customs Duties / Chapter I: U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY › DEPARTMENT OF THE TREASURY / Part 111: CUSTOMS BROKERS / Subpart C: Duties and Responsibilities of Customs Brokers / § 111.27: § 111.27   Audit or inspection of records.

## Text

The Field Director, Regulatory Audit, will make any audit or inspection of the records required by this subpart to be kept and maintained by a broker as may be necessary to enable DHS, or other duly accredited officers or agents of the United States, to determine whether or not the broker is complying with the requirements of this part.
[T.D. 00-17, 65 FR 13891, Mar. 15, 2000, as amended by CBP Dec. 22-21, 87 FR 63316, Oct. 18, 2022]

## Nearby sections

- [19 C.F.R. § 111.21 (2026) § 111.21   Record of transactions.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P111_S111_21.md)
- [19 C.F.R. § 111.23 (2026) § 111.23   Retention of records.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P111_S111_23.md)
- [19 C.F.R. § 111.24 (2026) § 111.24   Records confidential.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P111_S111_24.md)
- [19 C.F.R. § 111.25 (2026) § 111.25   Records must be available.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P111_S111_25.md)
- [19 C.F.R. § 111.26 (2026) § 111.26   Interference with examination of records.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P111_S111_26.md)
- [19 C.F.R. § 111.27 (2026) § 111.27   Audit or inspection of records.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P111_S111_27.md)
- [19 C.F.R. § 111.28 (2026) § 111.28   Responsible supervision and control.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P111_S111_28.md)
- [19 C.F.R. § 111.29 (2026) § 111.29   Diligence in correspondence and paying monies.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P111_S111_29.md)
- [19 C.F.R. § 111.30 (2026) § 111.30   Notification of change in address, organization, name, or location of business records; status report; termination of brokerage business.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P111_S111_30.md)
- [19 C.F.R. § 111.31 (2026) § 111.31   Conflict of interest.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P111_S111_31.md)
- [19 C.F.R. § 111.32 (2026) § 111.32   False information.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P111_S111_32.md)
- [19 C.F.R. § 111.33 (2026) § 111.33   Government records.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P111_S111_33.md)
- [19 C.F.R. § 111.34 (2026) § 111.34   Undue influence upon Department of Homeland Security employees.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P111_S111_34.md)
- [19 C.F.R. § 111.35 (2026) § 111.35   Acceptance of fees from attorneys.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P111_S111_35.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T19_P111_S111_27. Check the current official text before relying on it. Not legal advice.
