# Regulatory Reporting Standards: Qualifications for Independent Public Accountants Performing Audit Services for Voluntary Audit Filers
> **Treasury** · Interim final rule with request for comments. · Published 2002-11-25 · Effective 2002-11-25 · 67 FR 70529
## Document
- **Document number:** 02-29833
- **Category:** other
- **Sub-agency:** Treasury
- **Federal Register citation:** 67 FR 70529
- **CFR reference:** 12 CFR 562
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/11/25/02-29833/regulatory-reporting-standards-qualifications-for-independent-public-accountants-performing-audit)
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