RSA 383-A:5-509 Annual Audits; Reports.
Title: XXXV - BANKS AND BANKING; LOAN ASSOCIATIONS; CREDIT UNIONS
Chapter: 383-A - BANK AND CREDIT UNION REGULATORY AND ENFORCEMENT
(a) The board of directors of a state bank or credit union shall engage a certified public accountant, at least annually, to serve as its auditor and to perform an annual audit. Each state bank or credit union shall give notice to the commissioner of its engagement of an auditor at the time of its engagement and shall require its auditor to confirm the engagement to the commissioner within 30 days of the engagement. Each state bank or credit union shall give notice to the commissioner of the termination of the engagement of an auditor at the time of the termination and shall require the auditor to confirm the termination to the commissioner within 30 days of the termination.
(b) Any auditor engaged under subsection (a) shall examine the books, accounts, and operating systems o