Regulations last checked for updates: May 01, 2025

Title 12 - Banks and Banking last revised: Apr 15, 2025
§ 263.400 - Scope.

This subpart, which implements section 36(g)(4) of the Federal Deposit Insurance Act (FDIA)(12 U.S.C. 1831m(g)(4)), provides rules and procedures for the removal, suspension, or debarment of independent public accountants and their accounting firms from performing independent audit and attestation services for insured state member banks, bank holding companies, and savings and loan holding companies required by section 36 of the FDIA (12 U.S.C. 1831m).

[68 FR 48267, Aug. 13, 2003, as amended at 76 FR 56605, Sept. 13, 2011]
source: 56 FR 38052, Aug. 9, 1991, unless otherwise noted.
cite as: 12 CFR 263.400