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    <RIN_INFO>
        <RIN>3064-AD21</RIN>
        <PUBLICATION>
            <PUBLICATION_ID>200910</PUBLICATION_ID>
            <PUBLICATION_TITLE>The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions</PUBLICATION_TITLE>
        </PUBLICATION>
        <AGENCY>
            <CODE>3064</CODE>
            <NAME>Federal Deposit Insurance Corporation</NAME>
            <ACRONYM>FDIC</ACRONYM>
        </AGENCY>
        <RULE_TITLE>Annual Independent Audits and Reporting Requirements</RULE_TITLE>
        <ABSTRACT><![CDATA[The FDIC issued a final rule correction amending part 363 of its regulations concerning annual independent audits and reporting requirements for certain insured depository institutions, which implements section 36 of the Federal Deposit Insurance Act (FDI Act), largely as proposed, but with certain modifications made in response to the comments received. The amendments are designed to further the objectives of section 36 by incorporating certain sound audit, reporting, and audit committee practices from the Sarbanes-Oxley Act of 2002 (SOX) into part 363 and they also reflect the FDICs experience in administering part 363. The amendments will provide clearer and more complete guidance to institutions and independent public accountants concerning compliance with the requirements of section 36 and part 363. As required by section 36, the FDIC has consulted with the other Federal banking agencies. The FDIC is also making a technical amendment to its rules and procedures (part 308, subpart U) for the removal, suspension, or debarment of accountants and accounting firms. The FDIC previously published this final rule in the Federal Register on July 7, 2009, however the document is being republished in its entirety in order to correct an error in the DATES section which caused the applicability date to be incorrect and to correct language relating to holding company depository institution subsidiaries.]]></ABSTRACT>
        <PRIORITY_CATEGORY>Other Significant</PRIORITY_CATEGORY>
        <RIN_STATUS>Previously Published in The Unified Agenda</RIN_STATUS>
        <RULE_STAGE>Completed Actions</RULE_STAGE>
        <MAJOR>No</MAJOR>
        <UNFUNDED_MANDATE_LIST>
            <UNFUNDED_MANDATE>No</UNFUNDED_MANDATE>
        </UNFUNDED_MANDATE_LIST>
        <CFR_LIST>
            <CFR>12 CFR  308</CFR>
            <CFR>12 CFR  363</CFR>
        </CFR_LIST>
        <LEGAL_AUTHORITY_LIST>
            <LEGAL_AUTHORITY>5 USC 504</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>5 USC 554 to 557</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>12 USC 93(b)</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>12 USC 164</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>12 USC 1831m</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>...</LEGAL_AUTHORITY>
        </LEGAL_AUTHORITY_LIST>
        <LEGAL_DLINE_LIST/>
        <RPLAN_ENTRY>No</RPLAN_ENTRY>
        <TIMETABLE_LIST>
            <TIMETABLE>
                <TTBL_ACTION>NPRM</TTBL_ACTION>
                <TTBL_DATE>11/02/2007</TTBL_DATE>
                <FR_CITATION>72 FR 62310</FR_CITATION>
            </TIMETABLE>
            <TIMETABLE>
                <TTBL_ACTION>NPRM Comment Period End</TTBL_ACTION>
                <TTBL_DATE>01/31/2008</TTBL_DATE>
            </TIMETABLE>
            <TIMETABLE>
                <TTBL_ACTION>Final Action</TTBL_ACTION>
                <TTBL_DATE>07/07/2009</TTBL_DATE>
                <FR_CITATION>74 FR 32225</FR_CITATION>
            </TIMETABLE>
            <TIMETABLE>
                <TTBL_ACTION>Final Action/Correction</TTBL_ACTION>
                <TTBL_DATE>07/20/2009</TTBL_DATE>
                <FR_CITATION>74 FR 35727</FR_CITATION>
            </TIMETABLE>
            <TIMETABLE>
                <TTBL_ACTION>Final Action/Correction</TTBL_ACTION>
                <TTBL_DATE>08/12/2009</TTBL_DATE>
                <FR_CITATION>74 FR 40478</FR_CITATION>
            </TIMETABLE>
        </TIMETABLE_LIST>
        <RFA_REQUIRED>No</RFA_REQUIRED>
        <SMALL_ENTITY_LIST>
            <SMALL_ENTITY>No</SMALL_ENTITY>
        </SMALL_ENTITY_LIST>
        <GOVT_LEVEL_LIST>
            <GOVT_LEVEL>None</GOVT_LEVEL>
        </GOVT_LEVEL_LIST>
        <FEDERALISM>No</FEDERALISM>
        <FURTHER_INFO_URL>http://www.fdic.gov/regulations/laws/federal/2007/07proposeNov2.pdf</FURTHER_INFO_URL>
        <PUBLIC_COMMENT_URL>http://www.fdic.gov/regulations/laws/federal/2007/07comindependaudits.html</PUBLIC_COMMENT_URL>
        <PRINT_PAPER>No</PRINT_PAPER>
        <INTERNATIONAL_INTEREST>No</INTERNATIONAL_INTEREST>
        <AGENCY_CONTACT_LIST>
            <CONTACT>
                <FIRST_NAME>Michelle</FIRST_NAME>
                <LAST_NAME>Borzillo</LAST_NAME>
                <TITLE>Senior Counsel</TITLE>
                <AGENCY>
                    <CODE>3064</CODE>
                    <NAME>Federal Deposit Insurance Corporation</NAME>
                    <ACRONYM>FDIC</ACRONYM>
                </AGENCY>
                <PHONE>202 898-7400</PHONE>
                <EMAIL>mborzillo@fdic.gov</EMAIL>
                <MAILING_ADDRESS>
                    <STREET_ADDRESS>550 17th Street NW.,</STREET_ADDRESS>
                    <CITY>Washington</CITY>
                    <STATE>DC</STATE>
                    <ZIP>20429</ZIP>
                </MAILING_ADDRESS>
            </CONTACT>
            <CONTACT>
                <FIRST_NAME>Harrison</FIRST_NAME>
                <LAST_NAME>Greene</LAST_NAME>
                <MIDDLE_NAME>E.</MIDDLE_NAME>
                <TITLE>Senior Policy Analyst</TITLE>
                <AGENCY>
                    <CODE>3064</CODE>
                    <NAME>Federal Deposit Insurance Corporation</NAME>
                    <ACRONYM>FDIC</ACRONYM>
                </AGENCY>
                <PHONE>202 898-8905</PHONE>
                <EMAIL>hgreene@fdic.gov</EMAIL>
                <MAILING_ADDRESS>
                    <STREET_ADDRESS>550 17th Street NW,</STREET_ADDRESS>
                    <CITY>Washington</CITY>
                    <STATE>DC</STATE>
                    <ZIP>20429</ZIP>
                </MAILING_ADDRESS>
            </CONTACT>
        </AGENCY_CONTACT_LIST>
    </RIN_INFO>
</REGINFO_RIN_DATA>
