search query: @author Newton, K. / total: 5
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| Author: | Newton, K. |
| Title: | A new approach to regulating small banks |
| Journal: | Journal of Accountancy
1998 : NOV, VOL. 186:5, p. 37-42,46-48 |
| Index terms: | ACCOUNTING BANKING ACCOUNTING |
| Language: | eng |
| Abstract: | Bank regulators have proposed a new external audit policy for banks and thrifts with less than 500 $ million in assets. These smaller institutions, known as community banks, have not been subject to the audit requirements imposed on larger institutions by the Federal Deposit Insurance Corporation (FDIC). The proposed policy encourages all banking institutions to obtain annual of their financial statements by independent CPAs. But, as an option, it permits a new alternative - an attestation examination performed by a CPA. |
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