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12 CFR 150.460

§ 150.460 Who may conduct an audit?

United States · 12 CFR — Banks and Banking · Status: effective

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12 CFR 150.460, § 150.460 Who may conduct an audit?, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/43748
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Internal auditors, external auditors, or other qualified persons who are responsible only to the board of directors, may conduct an audit.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.