1. LawStack
  2. Title 12 - Banks and Banking
  3. Chapter I - COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY
  4. Part 150 - FIDUCIARY POWERS OF FEDERAL SAVINGS ASSOCIATIONS
  5. Subpart B - Exercising Fiduciary Powers
  6. Topic - Audit Requirements
  7. 12 CFR § 150.460
12 CFR § 150.460
Who may conduct an audit?
November 10, 2020
CFR

Internal auditors, external auditors, or other qualified persons who are responsible only to the board of directors, may conduct an audit.

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§ 150.450 What standards govern the conduct of the audit?
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§ 150.470 Who directs the conduct of the audit?

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