45 Neb. Admin. Code, ch. 12, § 008 - ENHANCED PROCEDURES

008.01 The Director of the Department may require a bank presenting safety and soundness concerns or other supervisory concerns to engage an independent certified public accountant to perform external auditing services or may require a financial statement audit or other specified type of external audit.
008.02 Supervisory concerns are further defined in the "Interagency Policy Statement on External Auditing Programs of Banks and Savings Associations [Oct. 15, 1999]."

Notes

45 Neb. Admin. Code, ch. 12, § 008
Adopted effective 11/25/2023

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