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12 CFR 621.30

§ 621.30 General.

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

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12 CFR 621.30, § 621.30 General, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/48063
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Each Farm Credit institution must ensure the independence of all qualified public accountants conducting the institution's audit by establishing and maintaining policies and procedures governing the engagement of external auditors. The policies and procedures must incorporate the provisions of this subpart and § 612.2180 of this chapter.

Legislative history

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