Flares and their alternatives are one of the few safety items on a US recreational boat set by federal rule. 33 CFR 175 subpart C says who carries them, how many and which kinds.
What it covers
Section 175.101: the subpart applies to boats on US coastal waters and on the high seas for US-owned boats. Section 175.110: boats 16 feet or more need signals from the accepted list, suitable for day and night use, in the number required. Boats under 16 feet need night signals between sunset and sunrise.
What surveyors check against it
Number and type. Table 175.130 lists three of each pyrotechnic type. Hand-held red flares and parachute red flares count for day and night; orange smoke for day only. An electric distress light meets the night requirement and an orange flag the day requirement.
Dates. Rutgers Cooperative Extension notes pyrotechnics must be within their 42 month expiry date, and expired flares don't count. Read every date.
Stowage. Readily accessible: in a dry container the crew can reach from the cockpit.
See expired flares.
Citing it in a finding
"Obtain in-date visual distress signals for day and night use, 33 CFR 175.110, and stow them where they can be reached from the cockpit." List what's aboard with dates. Offshore and charter use can ask for more than the federal minimum, so tie the recommendation to the boat's use.