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TITLE 7 | BANKING AND SECURITIES |
PART 6 | CREDIT UNION DEPARTMENT |
CHAPTER 91 | CHARTERING, OPERATIONS, MERGERS, LIQUIDATIONS |
SUBCHAPTER O | TRUST POWERS |
RULE §91.6009 | Audit |
At least once during each calendar year, a credit union shall arrange for a suitable audit by a certified public accountant in accordance with generally accepted standards for attestation engagement. The audit must ascertain whether the credit union's internal control policies and procedures provide reasonable assurance of three things: |
Source Note: The provisions of this §91.6009 adopted to be effective August 10, 2003, 28 TexReg 6270 |