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Regulations last checked for updates: May 14, 2025

Title 12 - Banks and Banking last revised: Apr 15, 2025
All TitlesTitle 12Chapter VIPart 621 - PART 621—ACCOUNTING AND REPORTING REQUIREMENTS
  • Subpart A [§ 621.1 - § 621.2] - Subpart A—Purpose and Definitions
  • Subpart B [§ 621.3 - § 621.5] - Subpart B—General Rules
  • Subpart C [§ 621.6 - § 621.10] - Subpart C—Loan Performance and Valuation Assessment
  • Subpart D [§ 621.12 - § 621.15] - Subpart D—-Reports of Condition and Performance and Accounts and Exposures
  • Subpart E [§ 621.30 - § 621.32] - Subpart E—Auditor Independence
authority: Secs. 5.17, 5.19, 5.22A, 8.11 of the Farm Credit Act (12 U.S.C. 2183,2202,2202a,2202d,2252,2257a,2279aa; Pub. L. 102-552, 106 Stat. 4102, 4134
source: 58 FR 48786, Sept. 20, 1993, unless otherwise noted.
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