As authorized by the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (BAPCPA), the United States Trustee Program (USTP) has established procedures for independent audit firms to audit petitions, schedules, and other information in consumer bankruptcy cases.  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 June 2011 the USTP suspended its designation of cases subject to audit and notified the independent accounting firms.  Effective January 1, 2012, the USTP will resume the designation of cases for audit.