Code of Federal Regulations > Title 12 > Chapter VI > Part 621 - PART 621—ACCOUNTING AND REPORTING REQUIREMENTS

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

Subpart A [§ 621.1 - § 621.2] - Subpart A—Purpose and Definitions

Subpart B [§ 621.3 - § 621.5] - Subpart B—General Rules

Subpart C [§ 621.6 - § 621.10] - Subpart C—Loan Performance and Valuation Assessment

Subpart D [§ 621.12 - § 621.15] - Subpart D—-Reports of Condition and Performance and Accounts and Exposures

Subpart E [§ 621.30 - § 621.32] - Subpart E—Auditor Independence