12 C.F.R. · Banks and Banking
12 C.F.R. § 150.470

Who directs the conduct of the audit?

Title 12 C.F.R. ● ACTIVE Primary Source
Regulatory Text

12 C.F.R. § 150.470 — Who directs the conduct of the audit?

§ 150.470 Who directs the conduct of the audit? Your fiduciary audit committee directs the conduct of the audit. Your fiduciary audit committee may consist of a committee of your directors or an audit committee of an affiliate. There are two restrictions on who may serve on the committee: (a) Your officers and officers of an affiliate who participate significantly in administering your fiduciary activities may not serve on the audit committee. (b) A majority of the members of the audit committee may not serve on any committee to which the board of directors has delegated power to manage and control your fiduciary activities.

Source: ecfr.gov · govinfo.gov — public domain Official Source ↗
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BS-CFR12-SEC-DFF68C
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Citation
12 C.F.R. § 150.470
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The regulatory text of 12 C.F.R. § 150.470 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
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boisestandard.org United States Law CFR Title 12 12 C.F.R. § 150.470