{"data":{"id":"us/12-cfr-150.460","jurisdiction":"us","citation":"12 CFR 150.460","heading":"Who may conduct an audit?","body":"Internal auditors, external auditors, or other qualified persons who are responsible only to the board of directors, may conduct an audit.","path":["Title 12—Banks and Banking","CHAPTER I—COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY","PART 150—FIDUCIARY POWERS OF FEDERAL SAVINGS ASSOCIATIONS","Subpart B—Exercising Fiduciary Powers"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-12.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:16Z","sha256":"5e35349f92b13689fdafca35addcdb2eb6c23d5c2e433bbc539280c6ab1e3569","source_id":"us-cfr","stale":true,"prev":"us/12-cfr-150.450","next":"us/12-cfr-150.470"},"notice":"GroundRules: Original legal text. Not legal advice."}