A bill to require annual audits of all insured depository institutions and to assure the quality and to improve the usefulness of work performed by independent public accountants in auditing insured depository institutions.
Insured Depository Institution Disclosure, Auditing and Reporting Act of 1990 - Requires Federal banking agencies to mandate annual audits of federally insured depository institutions by independent public accountants. Prescribes guidelines for such audits. Requires Federal banking agencies to develop systems to evaluate the audits.
Introduced in Senate
Read twice and referred to the Committee on Banking.
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