Effective March 2023, the Administrative Office of the U.S. Courts will resume its designation of individual chapter 7 and chapter 13 cases for audit in the Western District of North Carolina. These audits were suspended in March 2020 due to public health concerns associated with the COVID-19 pandemic.

Under the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005, Pub. L. No. 109-8, 119 Stat. 23 (2005), individuals who file for relief under either chapter 7 or chapter 13 of the Bankruptcy Code are subject to audits by an independent certified public accountant 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.