12 C.F.R. § 19.242 Definitions.
Title 12 - Banks and Banking
As used in this subpart, the following terms shall have the meaning given below unless the context requires otherwise: (a) Accounting firm means a corporation, proprietorship, partnership, or other business firm providing audit services. (b) Audit services means any service required to be performed by an independent public accountant by section 36 of the FDIA and 12 CFR part 363, including attestation services. (c) Independent public accountant (accountant) means any individual who performs or participates in providing audit services.
Title 12: Banks and Banking
PART 19—RULES OF PRACTICE AND PROCEDURE
Subpart P—Removal, Suspension, and Debarment of Accountants From Performing Audit Services
§ 19.242 Definitions.
