Home › CFR › Title 12 › Part 36312 CFR Part 363 — Annual Independent Audits and Reporting Requirements§ 363.0— OMB control number.§ 363.1— Scope and definitions.§ 363.2— Annual reporting requirements.§ 363.3— Independent public accountant.§ 363.4— Filing and notice requirements.§ 363.5— Audit committees.§ 363.6— Discretion to exempt certain insured depository institutions from this part.