45 NAC 12-008. ENHANCED PROCEDURES

008 ENHANCED PROCEDURES. 008.01 The Director of the Department may require a bank presenting safety and soundness concerns or other supervisory concerns to engage an independent certified public accountant to perform external auditing services or may require a financial statement audit or other specified type of external audit. 008.02 Supervisory concerns are further defined in the “Interagency Policy Statement on External Auditing Programs of Banks and Savings Associations [Oct. 15, 1999]”.