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12 CFR 263.400

§ 263.400 Scope.

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

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12 CFR 263.400, § 263.400 Scope, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/45669
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Full text

This subpart, which implements section 36(g)(4) of the Federal Deposit Insurance Act (FDIA)(12 U.S.C. 1831m(g)(4)), provides rules and procedures for the removal, suspension, or debarment of independent public accountants and their accounting firms from performing independent audit and attestation services for insured state member banks, bank holding companies, and savings and loan holding companies required by section 36 of the FDIA (12 U.S.C. 1831m).

Legislative history

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