Board of Governors of the Federal Reserve System

Data Dictionary

Item Number A136

Call confidentiality applies to FFIEC 031/041.

Data Description:

Code indicator representing nature of work to be performed by independent public accountants for the current fiscal year.

01 Audit of the association's financial statements performed by an independent public accountant, as required by OTS Regulation 562.4.

02 Audit of the association's financial statements performed by an independent public accountant, as required by FDIC Regulation Part 363.

03 Audit of the consolidated holding company's financial statements performed by an independent public accounts submitted instead of separate audited financial statements of the reporting association, as required by either OTS Regulation 562.4 or FDIC Regulation Part 363.

04 Audit of the association's financial statements performed by an independent public accountant, not required by either the OTS or FDIC.

05 No audit, but certain agreed-upon procedures performed by an independent public accountant.

06 No audit nor agreed-upon procedures performed by an independent public account.

07 We do not plan to have an audit or other attestation work by an independent public accountant.

08 We do not plan to have an audit. However, we do plan to have other attestation work (i.e., review, compilation, or agreed-upon procedures) performed, and reported on, by an independent public accountant.

09 We plan to have an audit of, and receive a report on, only the holding company's consolidated financial statements by an indepenent public accountant.

Use this code where plans are for an audit of, and report on:

a. Only the holding company's consolidated financial statements, and therefore

b. Not the savings association's "separate" financial statements.

NOTE:

Reported on Schedule SQ of the SVGL report.