Supervisory Committee Audits and Verifications, 12 CFR 715

The rule specifies the minimum annual audit a credit union is required to obtain according to its charter type and asset size, the licensing authority required of persons performing certain audits, the auditing principles that apply to certain audits, and the accounting principles that must be followed in reports filed with the NCUA Board.

The latest form for Supervisory Committee Audits and Verifications, 12 CFR 715 expires 2022-11-30 and can be found here.