---
kind: "section"
citation: "12 U.S.C. § 4524"
title: "12"
title_heading: "Banks and Banking"
number: "4524"
heading: "Audits by GAO"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/12/4524"
units:
  - "Chapter 46 — Government Sponsored Enterprises"
  - "Subchapter I — Supervision and Regulation of Enterprises"
  - "Part A — Financial Safety and Soundness Regulator"
---

# §4524. Audits by GAO


The Comptroller General may audit the operations of the [Agency](/usc/12/4502.md?p=2), and any such audit shall be conducted in accordance with generally accepted Government auditing standards. All books, records, accounts, reports, files, and property belonging to, or used by, the [Agency](/usc/12/4502.md?p=2) shall be made available to the Comptroller General.


## Source credit

(Pub. L. 102–550, title XIII, § 1319E, Oct. 28, 1992, 106 Stat. 3952; Pub. L. 104–316, title I, § 106(h), Oct. 19, 1996, 110 Stat. 3831; Pub. L. 110–289, div. A, title I, § 1161(a)(5), July 30, 2008, 122 Stat. 2779.)

## Notes

### Editorial Notes

### Amendments

2008—Pub. L. 110–289 substituted “the Agency” for “the Office” in two places.

1996—Pub. L. 104–316, in first sentence, substituted “may audit” for “shall audit” and inserted “, and any such audit shall be conducted” after “Office”, and struck out at end “Audits under this section shall be conducted annually for the first 2 fiscal years following October 28, 1992, and as appropriate thereafter.”