Editors' Summary: The adoption by many corporations of environmental auditing is evidence of the maturity of pollution control law. Increasingly, environmental compliance is seen as good business, not a pesky problem that will go away if ignored. Environmental auditing is a means by which corporate leadership can wisely manage environmental assets and liabilities. However, as a result of the relative novelty of environmental auditing, the legal consequences are uncertain, and the confidentiality of environmental audits has become a major concern. The author reviews the law and EPA policy governing access to a company's environmental audits. The law clearly allows protection of audits from discovery in civil actions under some circumstances but a question mark hangs over how EPA will deal with audits in administrative enforcement actions. The author suggests that removing that uncertainty with a policy of ignoring audit reports in routine enforcement could significantly encourage auditing without weakening enforcement.