12 C.F.R. § 363.4 Filing and notice requirements.
Title 12 - Banks and Banking
(a) Annual reporting. Within 90 days after the end of its fiscal year, each insured depository institution shall file with each of the FDIC, the appropriate federal banking agency, and any appropriate state bank supervisor, two copies of an annual report containing audited annual financial statements, the independent public accountant's report thereon, management's statements and assessments, and the independent public accountant's attestation report concerning the institution's internal control structure and procedures for financial reporting as required by §§363.2(a), 363.3(a), 363.2(b), and 363.3(b), respectively. (b) Public availability. The annual report in paragraph (a) of this section shall be available for public inspection. (c) Independent accountant's reports. Each insured depository institution shall file with the FDIC, the appropriate federal banking agency, and any appropriate state bank supervisor, a copy of any management letter, qualification, or other report issued by its independent public accountant with respect to such institution and the services provided by such accountant pursuant to this part within 15 days after receipt. (d) Notice of engagement or change of accountants. Each insured depository institution shall provide, within 15 days after the occurrence of any such event, written notice to the FDIC, the appropriate federal banking agency, and any appropriate state bank supervisor of the engagement of an independent public accountant, or the resignation or dismissal of the independent public accountant previously engaged. The notice shall include a statement of the reasons for any such event in reasonable detail. [58 FR 31335, June 2, 1993, as amended at 61 FR 6493, Feb. 21, 1996; 62 FR 63257, Nov. 28, 1997]
Title 12: Banks and Banking
PART 363—ANNUAL INDEPENDENT AUDITS AND REPORTING REQUIREMENTS
§ 363.4 Filing and notice requirements.
