CFR > Title 12 - Banks and Banking > CHAPTER II—FEDERAL RESERVE SYSTEM > SUBCHAPTER A—BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM (parts 200 to 269b) > PART 263—RULES OF PRACTICE FOR HEARINGS > SUBPART J—Removal, Suspension, and Debarment of Accountants From Performing Audit Services (§263.400 to §263.405) > 263.400—Scope.

263.400—Scope.

This subpart, which implements section 36(g)(4) of the Federal Deposit Insurance Act (FDIA)(12 U.S.C. 1831m(g)(4) ), provides rules and procedures for the removal, suspension, or debarment of independent public accountants and their accounting firms from performing independent audit and attestation services for insured state member banks and for bank holding companies required by section 36 of the FDIA (12 U.S.C. 1831m ).