N.M. Code R. § 12.17.12.6
Current through Register Vol. 35, No. 11, June 11, 2024
The objective is to establish requirements for qualifying a person or firm to perform a comprehensive annual audit of the books and affairs of any credit union where an audit by a certified public accountant would cost 5% or more of the credit union's previous year's net income.
N.M. Code R. § 12.17.12.6