12 CFR 19.242 - Definitions.
As used in this subpart, the following terms shall 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 and 12 CFR part 363, including attestation services.
Title 12 published on 2014-01-01
no entries appear in the Federal Register after this date.