Tenn. Comp. R. & Regs. 0780-01-27-.28 - POSTING AND BALANCING OF BOOKS
The books and records of an association shall be posted promptly and be balanced by the appropriate officer or officers of the association no less frequently than monthly. Trial Balances by adding machine or other listing methods shall be taken of all loan and free share accounts at least quarterly. Copies of the Trial Balances shall be retained for at least five years.
Notes
Authority: T.C.A. ยง45-1303.
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