Code of Federal Regulations · Section
§ 19.242 — Definitions
12 C.F.R. § 19.242
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As used in this subpart, the following terms have the meaning given below unless the context requires otherwise:
(a) Accounting firm means a corporation, proprietorship, partnership, or other business firm providing audit services.
(b) Audit services means any service required to be performed by an independent public accountant by section 36 of the FDIA (12 U.S.C. 1831m) and 12 CFR part 363, including attestation services.
(c) Independent public accountant (accountant) means any individual who performs or participates in providing audit services.
Authorizing Statute
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Early identification of needed improvements in financial management12 U.S.C. § 1831m
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Mode of recovery28 U.S.C. § 2461
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Costs and fees of parties5 U.S.C. § 504
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Registration requirements for securities15 U.S.C. § 78l
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Violation of provisions of chapter12 U.S.C. § 93
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Practice before the Department31 U.S.C. § 330
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Flood insurance purchase and compliance requirements and escrow accounts42 U.S.C. § 4012a