New Jersey Administrative Code
Title 3 - BANKING
Chapter 29 - AUDIT REQUIREMENTS OF STATE ASSOCIATIONS
Subchapter 1 - GENERAL PROVISIONS
Section 3:29-1.6 - Comments
Universal Citation: NJ Admin Code 3:29-1.6
Current through Register Vol. 56, No. 18, September 16, 2024
(a) The auditor shall comment on pertinent matters affecting the association, either in a separate report or as part of the report upon review of the association's internal accounting control. As a guide, the following are suggested as appropriate subjects for comment:
1.
Investment on which no income is received;
2. Summary of changes in other real estate;
and
3. Insufficient surety bond
coverage and other insurance.
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