---
kind: "unit"
title: "12"
title_heading: "Banks and Banking"
key: "chVI/subchB/part621"
level: "part"
label: "Part 621"
heading: "Accounting and Reporting Requirements"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/12/chVI-subchB-part621"
sections_count: 17
---

# Part 621 — Accounting and Reporting Requirements

Title 12 C.F.R. — Banks and Banking › Chapter VI — Farm Credit Administration › Subchapter B — Farm Credit System

## Contents

- [Subpart A — Purpose and Definitions](/cfr/12/chVI-subchB-part621-subpartA.md)
- [Subpart B — General Rules](/cfr/12/chVI-subchB-part621-subpartB.md)
- [Subpart C — Loan Performance and Valuation Assessment](/cfr/12/chVI-subchB-part621-subpartC.md)
- [Subpart D — -Reports of Condition and Performance and Accounts and Exposures](/cfr/12/chVI-subchB-part621-subpartD.md)
- [Subpart E — Auditor Independence](/cfr/12/chVI-subchB-part621-subpartE.md)