After five years of practice, the Audit Policy along with a Small Business Policy (100 or fewer employees) was recently revised and became effective on May 11, 2000. The key revisions include:

How does the program work?
The audit policy is complex because it must appease the objectives of three separate contingents; corporations, interest groups, and the EPA. Furthermore, individuals having only a conceptual understanding of the policy's intent may erroneously assume that entities can be exculpated. For example, in order for a company to be eligible for full penalty mitigation nine conditions must be met. The policy does not protect against civil enforcement (toxic torts) from interest groups, other harmed parties and/or state and local governments.