12 USC § 4524 - Audits by Gao

---
identifier: "/us/usc/t12/s4524"
source: "usc"
legal_status: "official_prima_facie"
title: "12 USC § 4524 - Audits by GAO"
title_number: 12
title_name: "BANKS AND BANKING"
section_number: "4524"
section_name: "Audits by GAO"
chapter_number: 46
chapter_name: "GOVERNMENT SPONSORED ENTERPRISES"
subchapter_number: "I"
subchapter_name: "SUPERVISION AND REGULATION OF ENTERPRISES"
part_number: "A"
part_name: "Financial Safety and Soundness Regulator"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Pub. L. 102–550, title XIII, § 1319E, Oct. 28, 1992, 106 Stat. 3952; Pub. L. 104–316, title I, § 106(h), Oct. 19, 1996, 110 Stat. 3831; Pub. L. 110–289, div. A, title I, § 1161(a)(5), July 30, 2008, 122 Stat. 2779.)"
---


# § 4524. Audits by GAO

The Comptroller General may audit the operations of the Agency, and any such audit shall be conducted in accordance with generally accepted Government auditing standards. All books, records, accounts, reports, files, and property belonging to, or used by, the Agency shall be made available to the Comptroller General.

---

**Source Credit**: (Pub. L. 102–550, title XIII, § 1319E, Oct. 28, 1992, 106 Stat. 3952; Pub. L. 104–316, title I, § 106(h), Oct. 19, 1996, 110 Stat. 3831; Pub. L. 110–289, div. A, title I, § 1161(a)(5), July 30, 2008, 122 Stat. 2779.)

## Editorial Notes

### Amendments

2008— substituted “the Agency” for “the Office” in two places.

1996—, in first sentence, substituted “may audit” for “shall audit” and inserted “, and any such audit shall be conducted” after “Office”, and struck out at end “Audits under this section shall be conducted annually for the first 2 fiscal years following , and as appropriate thereafter.”