§621.30. General.
12 C.F.R. § 621.30
Each Farm Credit institution must ensure the independence of all qualified public accountants conducting the institution's audit by establishing and maintaining policies and procedures governing the engagement of external auditors. The policies and procedures must incorporate the provisions of this subpart and § 612.2180 of this chapter.
Notes, amendments, and revision history
Amendments
[71 FR 76120, Dec. 20, 2006, as amended at 86 FR 58559, Oct. 22, 2021]
Source
Source: 71 FR 76120, Dec. 20, 2006, unless otherwise noted.
Authority
Authority: Secs. 5.17, 5.19, 5.22A, 8.11 of the Farm Credit Act (12 U.S.C. 2183, 2202, 2202a, 2202d, 2252, 2257a, 2279aa-11); Pub. L. 102-552, 106 Stat. 4102, 4134. Link to an amendment published at 91 FR 46706, July 24, 2026.
Source
Source: 58 FR 48786, Sept. 20, 1993, unless otherwise noted.
Amendments
[71 FR 76120, Dec. 20, 2006, as amended at 86 FR 58559, Oct. 22, 2021]