The auditor shall set forth the scope of his work in the audit report. In general, audit procedure will be acceptable if based on the audit program prepared for audit of savings and loan associations by the American Institute of Certified Public Accountants. A copy of this program can be obtained from the American Institute of Certified Public Accountants, Inc., 1211 Avenue of the Americas, New York, New York 10036. The Institute's web site address is www.AICPA.org.
N.J. Admin. Code § 3:29-1.2
See: 23 N.J.R. 1485(b), 23 N.J.R. 2306(a).
Added "shall" to make provisions mandatory; corrected address.
Amended by R.2007 d.300, effective 10/1/2007.
See: 39 N.J.R. 1339(a), 39 N.J.R. 4112(b).
Inserted the last sentence.