Audit of books and accounts.

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1. Each savings bank shall, at least once each year, cause its books and accounts to be audited at its own expense by a certified public accountant or firm of such accountants selected by the savings bank and approved by the Commissioner.

2. The Commissioner may prescribe the scope of the audit.

3. A certified copy of the audit, including the management and internal control letters relating to the audit, must be furnished to the Commissioner.

(Added to NRS by 1963, 471; A 1977, 513; 1983, 1795; 1987, 1978; 2017, 1948)


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