New Jersey Administrative Code
Title 3 - BANKING
Chapter 29 - AUDIT REQUIREMENTS OF STATE ASSOCIATIONS
Subchapter 1 - GENERAL PROVISIONS
Section 3:29-1.7 - Time of audit
Current through Register Vol. 56, No. 18, September 16, 2024
(a) At least one such audit shall be made in each calendar year, and it is not necessary that the audit coincide with a fiscal year. The audit may be made on a "surprise" basis so that preliminary or interim work, such as branch audits, may be accomplished at any time. The auditor shall cover the period from the previous audit to the date the present audit is started.
(b) The examination shall be commenced within the time period specified in 17:12B-176(1). Prior to commencing the examination, the person scheduled to conduct the examination shall notify the Department so as to avoid a conflict with an examination conducted pursuant to 17:12B-172. In the transmittal or report to the association, the person conducting the examination shall specify the date of completion of the examination.