45 Neb. Admin. Code, ch. 12, § 002 - APPLICATION
002.01 Neb. Rev. Stat. §
8-134 provides that the Board of
Directors of a bank may accept one annual audit by an accountant or accounting
firm approved by the Department in lieu of the required annual examination by
the Board of Directors.
002.02 The
accountant or accounting firm must make application for approval upon forms
prescribed by the Department.
002.03 Approval must be obtained for each
individual bank audited. Such approval will be perpetual, or until cancelled by
the individual bank, accountant, or accounting firm, or revoked by the
Department.
Notes
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