Regulatory Reporting Standards: Qualifications for Independent Public Accountants Performing Audit Services for Voluntary Audit Filers
other · Treasury · Rule · Published 2002-11-25 · Effective 2002-11-25 · 67 FR 70529
Document
Document number
02-29833
Federal Register citation
67 FR 70529
CFR reference
12 CFR 562
Type
Rule
Action
Interim final rule with request for comments.
Category
other
Sub-agency
Treasury
Publication date
2002-11-25
Effective date
2002-11-25
Treasury docket
No. 2002-54
Abstract
The Office of Thrift Supervision (OTS) is adopting an interim final rule that amends its annual independent audit requirements for small, non-public, highly rated savings associations that voluntarily obtain independent audits. This change will make OTS's requirements more consistent with those of the other federal banking agencies and will avoid the potential regulatory burden that could otherwise result from other regulatory action.