Section 45-12-002 - APPLICATION002.01 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.45 Neb. Admin. Code, ch. 12, § 002
Adopted effective 11/25/2023