StacksVerified U.S. regulatory reference

12 CFR §308.601

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
As used in this subpart, the following terms shall have the meaning given below unless the context requires otherwise:
  1. (a)Accounting firm means a corporation, proprietorship, partnership, or other business firm providing audit services.
  2. (b)Audit services means any service required to be performed by an independent public accountant by section 36 of the FDIA and 12 CFR part 363, including attestation services.
  3. (c)Independent public accountant (accountant) means any individual who performs or participates in providing audit services.