# Regulatory Reporting Standards: Qualifications for Independent Public Accountants Performing Audit Services for Voluntary Audit Filers
> **Treasury** · Interim final rule with request for comments; correction. · Published 2002-12-10 · Effective 2002-12-10 · 67 FR 75809
## Document
- **Document number:** 02-30853
- **Category:** other
- **Sub-agency:** Treasury
- **Federal Register citation:** 67 FR 75809
- **CFR reference:** 12 CFR 562
- **Publication date:** 2002-12-10
- **Effective date:** 2002-12-10
- **Treasury docket:** No. 2002-54
## Abstract

The Office of Thrift Supervision (OTS) published in the Federal Register of November 25, 2002, a document concerning amending its annual independent audit requirements for small, non-public, highly rated savings associations that voluntarily obtain independent audits. Inadvertently, the comment period was incorrectly stated. This document corrects that comment period.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/12/10/02-30853/regulatory-reporting-standards-qualifications-for-independent-public-accountants-performing-audit)
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