{"data":{"id":"us-tx/tex.-finance-code-96.051","jurisdiction":"us-tx","citation":"Tex. Finance Code § 96.051","heading":"ANNUAL AUDIT.","body":"(a) Not later than the 90th day after the date its fiscal year closes, a savings bank shall obtain an audit by an independent accounting firm that is a member of the American Institute of Certified Public Accountants or its successor.\n(b) A copy of the audit and all correspondence reasonably related to the audit shall be provided to the commissioner.\n(c) The finance commission may adopt rules as necessary to implement this section.\n(d) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 464, Sec. 15(4), eff. September 1, 2013.\nActs 1997, 75th Leg., ch. 1008, Sec. 1, eff. Sept. 1, 1997. Amended by Acts 2001, 77th Leg., ch. 867, Sec. 62, eff. Sept. 1, 2001.\nAmended by:\nActs 2013, 83rd Leg., R.S., Ch. 464 (S.B. 1008), Sec. 15(4), eff. September 1, 2013.","path":["FINANCE CODE","TITLE 3. FINANCIAL INSTITUTIONS AND BUSINESSES","SUBTITLE C. SAVINGS BANKS","CHAPTER 96. SUPERVISION AND REGULATION","SUBCHAPTER B. EXAMINATIONS AND REPORTS"],"source_url":"https://statutes.capitol.texas.gov/Docs/FI/htm/FI.96.htm#96.051","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:13Z","sha256":"436a3f1562b3e7b56c417be5fa8ab4023d75da0a0972575f86ab1efc05ba38b8","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-finance-code-96.002","next":"us-tx/tex.-finance-code-96.053"},"notice":"GroundRules: Original legal text. Not legal advice."}