Board of Governors of the Federal Reserve System (U.S.), 1935-. "Interagency proposal for rules governing disciplinary actions against independent public accountants and accounting firms : Release" in Press Releases of the Board of Governors of the Federal Reserve System (December 17, 2002). https://fraser.stlouisfed.org/title/9237/item/674406/content/pdf/frsbog_pr_20021217, accessed on April 15, 2026.