Type: FCA Regulation
PART 621 - ACCOUNTING AND REPORTING REQUIREMENTS
Subpart E - Auditor Independence
§ 621.30 General.
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 § 612.2260 of this chapter.
[71 FR 76120, Dec. 20, 2006]
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