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12 C.F.R. · Banks and Banking
12 C.F.R. § 19.242

Definitions.

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

12 C.F.R. § 19.242 — Definitions.

§ 19.242 Definitions. As used in this subpart, the following terms have the meaning given below unless the context requires otherwise: (a) Accounting firm means a corporation, proprietorship, partnership, or other business firm providing audit services. (b) Audit services means any service required to be performed by an independent public accountant by section 36 of the FDIA (12 U.S.C. 1831m) and 12 CFR part 363, including attestation services. (c) Independent public accountant (accountant) means any individual who performs or participates in providing audit services. [68 FR 48265, Aug. 13, 2003, as amended at 85 FR 42641, July 14, 2020]

Source: ecfr.gov · govinfo.gov — public domain Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-CFR12-SEC-F4A757
Entity Class
REGULATION / FEDERAL-CFR-SECTION
Domain Signature
boisestandard.org
Citation
12 C.F.R. § 19.242
Corpus
CFR — Code of Federal Regulations
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
0da9e7e24857dc05...
Semantic Edges
Pending — corpus passes queued
The regulatory text of 12 C.F.R. § 19.242 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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← 12 C.F.R. § 19.241 12 C.F.R. § 19.243 →
Title 12 — Banks and Banking
12 C.F.R. § 1.112 C.F.R. § 1.212 C.F.R. § 1.312 C.F.R. § 1.412 C.F.R. § 1.512 C.F.R. § 1.612 C.F.R. § 1.712 C.F.R. § 1.812 C.F.R. § 1.10012 C.F.R. § 1.11012 C.F.R. § 1.12012 C.F.R. § 1.13012 C.F.R. § 2.112 C.F.R. § 2.212 C.F.R. § 2.312 C.F.R. § 2.412 C.F.R. § 2.512 C.F.R. § 3.112 C.F.R. § 3.212 C.F.R. § 3.312 C.F.R. § 3.4.3.912 C.F.R. § 3.1012 C.F.R. § 3.1112 C.F.R. § 3.1212 C.F.R. § 3.13.3.1912 C.F.R. § 3.2012 C.F.R. § 3.2112 C.F.R. § 3.2212 C.F.R. § 3.23.3.2912 C.F.R. § 3.30
12 C.F.R. — public domain ← All Legislation
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boisestandard.org → United States → Law → CFR → Title 12 → 12 C.F.R. § 19.242