(a) The term
confidential supervisory information shall mean any information that is covered
by section 36.10 of the Banking Law.
(b) The term independent auditor shall mean a
certified public accountant or a firm lawfully engaged in the practice of
public accountancy retained or engaged by a regulated entity to provide
accounting or auditing services to such regulated entity.
(c) The term legal counsel shall mean an
external attorney and counselor at law admitted to practice in any of the
courts of record of the United States or a law firm retained to provide legal
representation to the regulated entity.
(d) The term regulated entity shall mean an
entity or individual licensed, chartered, authorized, registered, or otherwise
subject to supervision by the Department under the Banking Law.
(e) The term person shall include any
individual, partnership, corporation, trust, association, or any other form of
entity, as well as any federal, state, or local government or any agency,
instrumentality or political subdivision thereof.