Annual Audit and Reporting Requirements: Internal Control Attestation Standards for Independent Auditors

Details

• Publisher's site:
  https://www.fdic.gov/
• Corporate Authors:
  Federal Deposit Insurance Corporation (FDIC)
• Description:
  The FDIC is providing the attached guidance on the internal control attestation standards that auditors of insured institutions with $1 billion or more in total assets should follow to comply with the FDIC's audit and reporting requirements in Part 363 of the FDIC's regulations.
• Subject:
  Accounting, Auditing, and Securities Disclosure
• Dataset Download URL:
  https://www.fdic.gov/news/financial-institution-letters/2008/fil08005.html
• Format:
  PDF
• Release Date:
  02/01/2008
• Update Date:
  11/14/2018
• Withdrawn Date:
  12/01/2018
• Agencies Involved:
  Federal Deposit Insurance Corporation (FDIC)
• Fdic Employee Involved:
  Harrison Greene
• Law Involved:
  Sarbanes-Oxley Act
• Other Institutions Involved:
  Public Company Accounting Oversight Board (PCAOB) ; American Institute of Certified Public Accountants (AICPA)
• Related Regulation:
  12 CFR Part 363
• Source:
  FDIC Website
• Memorandum To:
  FDIC-Insured Institutions With $500 Million or More in Assets
• FIL Number:
  FIL-5-2008
• Main Document Checksum:
  urn:sha256:87a3931cf98a8279aed47a7bb7d4012b5067fcc54cf111ea01bc62e404c39526
• Download URL:
  https://archive.fdic.gov/view/fdic/7306/fdic_7306_DS1.pdf
• File Type:
  [PDF - 784.20 KB ]