12 CFR § 326.4 - Reports.

---
identifier: "/us/cfr/t12/s326.4"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "12 CFR § 326.4 - Reports."
title_number: 12
title_name: "Banks and Banking"
section_number: "326.4"
section_name: "Reports."
chapter_name: "FEDERAL DEPOSIT INSURANCE CORPORATION"
subchapter_number: "B"
subchapter_name: "REGULATIONS AND STATEMENTS OF GENERAL POLICY"
part_number: "326"
part_name: "MINIMUM SECURITY DEVICES AND PROCEDURES AND BANK SECRECY ACT\ 


  \ COMPLIANCE"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "12 U.S.C. 1813, 1815, 1817, 1818, 1819 (Tenth), 1881-1883, 5412; 31 U.S.C. 5311-5314, 5316-5332.2."
cfr_part: "326"
---


# 326.4 Reports.

The security officer for each institution shall report at least annually to the institution's board of directors on the implementation, administration, and effectiveness of the security program.