GroundRules
12 CFR 621.30: General.
Where this section sits in the code
- Title 12—Banks and Banking
- CHAPTER VI—FARM CREDIT ADMINISTRATION
- SUBCHAPTER B—FARM CREDIT SYSTEM
- PART 621—ACCOUNTING AND REPORTING REQUIREMENTS
- Subpart E—Auditor Independence
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.
Collected 2026-08-27T02:24:16Z. Source file · JSON