We conducted this audit of the Federal Bureau of Investigation’s (FBI) Implementation of the Communications Assistance for Law Enforcement Act (CALEA) in accordance with the Government Auditing Standards. Since compliance with laws and regulations applicable to the FBI’s CALEA program is the responsibility of FBI managers, we reviewed management processes and records to obtain a reasonable assurance concerning the FBI’s compliance with relevant portions of CALEA (47 U.S.C. § 1001 et. seq.), that in our judgment, would have a material effect on FBI operations if not complied with. Our audit identified no areas where the FBI did not comply with CALEA (47 U.S.C. § 1001 et. seq.).