{"data":{"id":"us/12-cfr-621.30","jurisdiction":"us","citation":"12 CFR 621.30","heading":"General.","body":"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.","path":["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"],"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":"04ff1257016396cc2032b567706189398c9270165095fb3f8d0ef8783e375ded","source_id":"us-cfr","stale":true,"prev":"us/12-cfr-621.15","next":"us/12-cfr-621.31"},"notice":"GroundRules: Original legal text. Not legal advice."}