12 CFR 1274.1 - Definitions.

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There is 1 Update appearing in the Federal Register for 12 CFR Part 1274. View below or at eCFR (GPOAccess)
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§ 1274.1 Definitions.

For purposes of this part:

Audit means an examination of the financial statements by an independent accountant in accordance with generally accepted auditing standards for the purpose of expressing an opinion thereon.

Audit report means a document in which an independent accountant indicates the scope the audit made and sets forth an opinion regarding the financial statement taken as a whole, or an assertion to the effect that an overall opinion cannot be expressed. When an overall opinion cannot be expressed, the reasons therefor shall be stated.

[ 75 FR 23166, May 3, 2010, as amended at 78 FR 2328, Jan. 11, 2013; 81 FR 76300, Nov. 2, 2016]

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


United States Code

Title 12 published on 2015-12-05

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 12 CFR Part 1274 after this date.

  • 2016-11-02; vol. 81 # 212 - Wednesday, November 2, 2016
    1. 81 FR 76291 - Technical and Conforming Changes and Corrections to FHFA Regulations
      GPO FDSys XML | Text
      FEDERAL HOUSING FINANCE AGENCY
      Final rule.
      Effective December 2, 2016.
      12 CFR Parts 1200, 1201, 1229, 1238, 1239, 1261, 1264, 1266, 1267, 1269, 1270, 1273, 1274, 1278, 1281, 1282, 1290, and 1291

Title 12 published on 2015-12-05.

The following are only the Rules published in the Federal Register after the published date of Title 12.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2016-11-02; vol. 81 # 212 - Wednesday, November 2, 2016
    1. 81 FR 76291 - Technical and Conforming Changes and Corrections to FHFA Regulations
      GPO FDSys: XML | Text
      FEDERAL HOUSING FINANCE AGENCY
      Final rule.
      Effective December 2, 2016.
      12 CFR Parts 1200, 1201, 1229, 1238, 1239, 1261, 1264, 1266, 1267, 1269, 1270, 1273, 1274, 1278, 1281, 1282, 1290, and 1291