12 C.F.R. § 1710.18 Change of audit partner.
Title 12 - Banks and Banking
An Enterprise may not accept audit services from an external auditing firm if the lead or coordinating audit partner who has primary responsibility for the external audit of the Enterprise, or the external audit partner who has responsibility for reviewing the external audit has performed audit services for the Enterprise in each of the five previous fiscal years. [70 FR 17312, Apr. 6, 2005]
Title 12: Banks and Banking
PART 1710—CORPORATE GOVERNANCE
Subpart B—Corporate Practices and Procedures
§ 1710.18 Change of audit partner.
