# Applicability of Annual Independent Audits and Reporting Requirements for Fiscal Years Ending in 2021; Correction
> **US Federal Deposit Insurance Corporation** · Correcting amendment. · Published 2021-11-22 · Effective 2021-11-22 · 86 FR 66155
## Document
- **Document number:** 2021-25415
- **Category:** other
- **Agency:** US Federal Deposit Insurance Corporation
- **Federal Register citation:** 86 FR 66155
- **CFR reference:** 12 CFR 363
- **Publication date:** 2021-11-22
- **Effective date:** 2021-11-22
## Abstract

This document contains a correction to the authority citation and regulatory text regarding the applicability of annual independent audits and reporting requirements for fiscal years ending in 2021, which was published in an interim final rule (IFR) on October 23, 2020.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2021/11/22/2021-25415/applicability-of-annual-independent-audits-and-reporting-requirements-for-fiscal-years-ending-in)
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