12 CFR 308.600

§ 308.600 Scope.

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

Cite this

Citation: 12 CFR 308.600, § 308.600 Scope, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/46246
Permanent ID: ys:prov:46246@1
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Full text

This subpart, which implements section 36(g)(4) of the FDIA (12 U.S.C. 1831m(g)(4)), provides rules and procedures for the removal, suspension, or debarment of independent public accountants and accounting firms from performing independent audit and attestation services required by section 36 of the FDIA (12 U.S.C. 1831m) for insured depository institutions for which the FDIC is the appropriate Federal banking agency.

Legislative history

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