"[T]his part sets out the authority of the Legal Services Corporation (LSC) Office of Inspector General (OIG) to debar, suspend or remove independent public accountants (IPAs) from performing audit services for recipients. This rule informs IPAs of their rights to notice and an opportunity to be heard on actions involving debarment, suspension or removal, and the standards upon which such actions will be taken. This part applies to IPAs performing audit services for recipients, sub-recipients or other entities which receive LSC funds and are required to have an audit performed in accordance with guidance promulgated by the OIG." 45 CFR 1641.1
"Debarment means a decision by the debarring official to prohibit an IPA from soliciting or entering into new contracts to perform audit services for recipient(s) based upon a finding by a preponderance of the evidence that any of the causes for debarment set out in § 1641.7 exist. Debarment may cover an IPA's contracts with all recipients or with one or more specific recipients." 45 CFR 1641.2 (generally should not exceed 3 years, but may be for a shorter time period)
"Removal means a decision by the debarring official to prohibit an IPA from performing audit services in subsequent years of an existing contract with one or more specific recipients based upon a finding by a preponderance of the evidence that any of the causes set out in § 1641.18 exist." 45 CFR 1641.2 (effective for the years remaining on the contract existing between the IPA and recipients)
"Suspension means a decision by the debarring official, in anticipation of a debarment, to prohibit an IPA from soliciting or entering into new contracts to perform audit services for recipient(s) based upon a finding of adequate evidence that any of the causes referred to in § 1641.13 exist. Suspension may preclude an IPA from soliciting or entering into new contracts with all recipients or with one or more specific recipients." 45 CFR 1641.2 (lasts for a temporary period, oftentimes in anticipation of a debarment proceeding)