TITLE 12 - BANKS AND BANKING

CHAPTER XVII - OFFICE OF FEDERAL HOUSING ENTERPRISE OVERSIGHT, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT

SUBCHAPTER C - SAFETY AND SOUNDNESS

PART 1710 - CORPORATE GOVERNANCE

subpart b - CORPORATE PRACTICES AND PROCEDURES

1710.18 - Change of audit partner.

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]