Bankowość · 24/06/1996

Amendment to Statement of Policy Regarding Independent External Auditing Programs of State Nonmember Banks

As part of the FDIC's systematic review of its regulations and written policies under Section 303(a) of the Riegle Community Development and Regulatory Improvement Act of 1994 (CDRI), the FDIC is amending its policy statement regarding independent external auditing programs of state nonmember banks (Policy Statement). These amendments remove an inconsistency between the Policy Statement and another policy that was later approved by the FDIC Board of Directors and eliminate a reference to another FDIC policy which has been superseded. The amendments also add a paragraph referencing a statutory requirement enacted since the Policy Statement's adoption and renumber the subsequent paragraphs of the Policy Statement.