Regulatory Reporting Standards: Qualifications for Independent Public Accountants Performing Audit Services for Voluntary Audit Filers

---
identifier: "/us/fr/02-30853"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Regulatory Reporting Standards: Qualifications for Independent Public Accountants Performing Audit Services for Voluntary Audit Filers"
title_number: 0
title_name: "Federal Register"
section_number: "02-30853"
section_name: "Regulatory Reporting Standards: Qualifications for Independent Public Accountants Performing Audit Services for Voluntary Audit Filers"
positive_law: false
currency: "2002-12-10"
last_updated: "2002-12-10"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "02-30853"
document_type: "rule"
publication_date: "2002-12-10"
agencies:
  - "Treasury Department"
  - "Thrift Supervision Office"
cfr_references:
  - "12 CFR Part 562"
rin: "1550-AB54"
fr_citation: "67 FR 75809"
fr_volume: 67
docket_ids:
  - "No. 2002-54"
effective_date: "2002-12-10"
fr_action: "Interim final rule with request for comments; correction."
---


#  Regulatory Reporting Standards: Qualifications for Independent Public Accountants Performing Audit Services for Voluntary Audit Filers

**AGENCY:**

Office of Thrift Supervision, Treasury.

**ACTION:**

Interim final rule with request for comments; correction.

**SUMMARY:**

The Office of Thrift Supervision (OTS) published in the *Federal Register* of November 25, 2002, a document concerning amending its annual independent audit requirements for small, non-public, highly rated savings associations that voluntarily obtain independent audits. Inadvertently, the comment period was incorrectly stated. This document corrects that comment period.

**DATES:**

Effective on December 10, 2002.

**FOR FURTHER INFORMATION CONTACT:**

Christine Smith, Project Manager, (202) 906-5740, Examination Policy Division, or Teresa A. Scott, Counsel (Banking & Finance), (202) 906-6478, Regulations and Legislation Division, Office of Thrift Supervision, 1700 G Street, NW., Washington, DC 20552.

**SUPPLEMENTARY INFORMATION:**

OTS published a document in the *Federal Register* of November 25, 2002 (67 FR 70529), FR Doc. 02-29833, that inadvertently stated an incorrect comment period. This correction sets forth the correct comment period.

**12 CFR Part 562**

In rule FR Doc. 02-29833, published on November 25, 2002 (67 FR 70529), make the following correction. On page 70530, in the first column, remove the date “December 26, 2002” and add, in its place, “January 27, 2003”.

By the Office of Thrift Supervision.

Dated: November 27, 2002.

Marilyn K. Burton,

Federal Register Liaison Officer.