Federal Deposit Insurance Corporation. "Disciplinary Actions Against Accountants Performing Section 36 Audit Services : Proposed Rules of Practice for the Removal, Suspension, and Debarment of Accountants and Accounting Firms, FIL-1-2003" in Inactive Financial Institution Letters (January 8, 2003). https://fraser.stlouisfed.org/title/7156/item/651945, accessed on May 21, 2025.