... citizens of either the Commonwealth of Puerto Rico, the Virgin Islands, or the Freely Associated States (Micronesia, Republic of the Marshall Islands, and the Republic of Palau); and − At ... auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, except that, because of our ... Virgin Islands, the Commonwealth of the Northern Mariana Islands, or the Freely Associated States of Micronesia, the Republic of the Marshall Islands, and the Republic of Palau. This Guide is...