12 C.F.R. § 627.2760 Inventory, audit, and reports.
Title 12 - Banks and Banking
(a) As soon as practicable after taking possession of an institution, the receiver shall make an inventory of the assets and liabilities as of the date possession was taken. (b) The institution in receivership shall be audited on an annual basis by a certified public accountant selected by the receiver. (c) With respect to each receivership, the receiver shall make an annual accounting or report, as appropriate, available upon request to any stockholder of the institution in receivership or any member of the public, with a copy provided to the Farm Credit Administration. (d) Upon the final liquidation of the institution, the receiver shall send to each stockholder of record a report summarizing the disposition of the assets of the receivership and claims against the receivership.
Title 12: Banks and Banking
PART 627—TITLE IV CONSERVATORS, RECEIVERS, AND VOLUNTARY LIQUIDATIONS
Subpart B—Receivers and Receiverships
§ 627.2760 Inventory, audit, and reports.
