12 CFR 621.31 - Non-audit services.
Non-audit services are any professional services provided by a qualified public accountant during the period of an audit engagement which are not connected to an audit or review of an institution's financial statements.
(a) A qualified public accountant engaged to conduct a Farm Credit institution's audit may not perform the following non-audit services for that institution:
(8) Advocating an institution's interests in litigation, regulatory or administrative investigations and proceedings unrelated to external audit work.
Title 12 published on 2015-01-01.
No entries appear in the Federal Register after this date, for 12 CFR Part 621.