Regulatory Reporting Standards: Qualifications for Independent Public Accountants Performing Audit Services for Voluntary Audit Filers
other · Treasury · Rule · Published 2003-09-08 · 68 FR 52831
Document
Document number
03-22779
Federal Register citation
68 FR 52831
CFR reference
12 CFR 562
Type
Rule
Action
Final rule.
Category
other
Sub-agency
Treasury
Publication date
2003-09-08
Treasury docket
No. 2003-45
Abstract
The Office of Thrift Supervision (OTS) is adopting as final an interim final rule that amended its annual independent audit requirements for small, non-public, highly rated savings associations that voluntarily obtain independent audits. This change made OTS's requirements more consistent with those of the other federal banking agencies and avoided the potential regulatory burden from imposing unnecessary additional restrictions.