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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 12 - Banks and Banking |
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Chapter V - Office of Thrift Supervision, Department of the Treasury |
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Part 563c - Accounting Requirements |
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Subpart A - Form and Content of Financial Statements |
§ 563c.3 - Qualification of public accountant.
Latest version.
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§ 563c.3 Qualification of public accountant.
(See also 17 CFR 210.2-01.)
The term “qualified public accountant” means a certified public accountant or licensed public accountant certified or licensed by a regulatory authority of a State or other political subdivision of the United States who is in good standing as such under the laws of the jurisdiction where the home office of the registrant to be audited is located. Any person or firm who is suspended from practice before the Securities and Exchange Commission or other governmental agency is not a “qualified public accountant” for purposes of this section.
[54 FR 49627, Nov. 30, 1989, as amended at 60 FR 66718, Dec. 26, 1995]