California Code of Regulations
Title 10 - Investment
Chapter 1 - Commissioner of Business Oversight, Division of Financial Institutions
Subchapter 30 - Credit Unions
Article 10 - Independent Audit
Section 30.1000 - Audit Reports
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) For the purposes of Section 14252 of the Financial Code, a credit union shall submit an audit report for a fiscal or calendar year by filing with the Commissioner within 105 days after the end of the fiscal or calendar year an audit report that complies with all of the following:
(b) The credit union may request confidential treatment of all or part of the independent accountant's opinion or the financial statements by filing a written request for confidential treatment at the same time that the audit report is filed. The information to which the request relates shall be submitted separated from the other parts of the filing and marked "Confidential Treatment Requested." The written request shall state the basis for any claim of confidentiality and describe the adverse consequences which are expected to result if the information is disclosed.
1. Change
without regulatory effect adding new article 10 (sections
30.1000-30.1001) and renumbering
and amending former section
990 to new section
30.1000 filed 8-19-97 pursuant to
section 100, title 1, California Code of
Regulations (Register 97, No. 34).
2. Repealer and new section filed
2-27-2003; operative 3-29-2003 (Register 2003, No.
9).
Note: Authority cited: Section 14201, Financial Code. Reference: Section 14252, Financial Code; and Chapter 3.5 (commencing with Section 6250), Division 7, Title 1, Government Code.