---
kind: "section"
citation: "12 C.F.R. § 390.285"
title: "12"
number: "390.285"
heading: "Audit period."
url: "https://uscodex.org/cfr/12/390.285"
---

# §390.285. Audit period.


The audit period of a State savings association means the twelve month period (or other period in the case of a change in audit period) covered by the annual audit conducted to satisfy [§ 390.350](/cfr/12/390.350.md).


## Notes

### Authority

Authority: 12 U.S.C. 1819. Subpart Q also issued under 12 U.S.C. 1462; 1462a; 1463; 1464. Subpart W also issued under 12 U.S.C. 1462a; 1463; 1464; 15 U.S.C. 78c; 78l; 78m; 78n; 78p; 78w.

### Source

Source: 76 FR 47655, Aug. 5, 2011, unless otherwise noted.