---
kind: "unit"
title: "12"
title_heading: "Banks and Banking"
key: "chIII/subchB/part363"
level: "part"
label: "Part 363"
heading: "Annual Independent Audits and Reporting Requirements"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/12/chIII-subchB-part363"
sections_count: 7
---

# Part 363 — Annual Independent Audits and Reporting Requirements

Title 12 C.F.R. — Banks and Banking › Chapter III — Federal Deposit Insurance Corporation › Subchapter B — Regulations and Statements of General Policy

## Sections

- [§363.0. OMB control number.](/cfr/12/363.0.md)
- [§363.1. Scope and definitions.](/cfr/12/363.1.md)
- [§363.2. Annual reporting requirements.](/cfr/12/363.2.md)
- [§363.3. Independent public accountant.](/cfr/12/363.3.md)
- [§363.4. Filing and notice requirements.](/cfr/12/363.4.md)
- [§363.5. Audit committees.](/cfr/12/363.5.md)
- [§363.6. Discretion to exempt certain insured depository institutions from this part.](/cfr/12/363.6.md)