Ohio § 1733.322 Requesting outside auditor to review results of examination

Ohio Statutes

§ 1733.322 — Requesting outside auditor to review results of examination

Ohio § 1733.322

Title 17Corporations-Partnerships

Ch. 1733Credit Unions

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Bluebook

Ohio Rev. Code Ann. § 1733.322 (2026).

Text

The superintendent of credit unions may request any outside auditor retained by a credit union that has been examined under section1733.32of the Revised Code to review, evaluate, and comment to the superintendent upon the results of the examination or re-examination conducted under that section, and in such an instance the credit union shall sign a waiver of confidentiality with regard to the outside auditor. The purpose of such review is to enable the outside auditor to assist the board of directors of the credit union in formulating a management response to any supervisory inquiry or action that may result from such examination or re-examination. If the outside auditor undertakes such a review, the expense of the review shall be paid by the credit union.

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The superintendent of credit unions may request any outside auditor retained by a credit union that has been examined under section1733.32of the Revised Code to review, evaluate, and comment to the superintendent upon the results of the examination or re-examination conducted under that section, and in such an instance the credit union shall sign a waiver of confidentiality with regard to the outside auditor. The purpose of such review is to enable the outside auditor to assist the board of directors of the credit union in formulating a management response to any supervisory inquiry or action that may result from such examination or re-examination. If the outside auditor undertakes such a review, the expense of the review shall be paid by the credit union.