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FCA RIN: 3052-AD56 Publication ID: Fall 2023 
Title: Annual Independent Audits and Internal Controls Over Financial Reporting (ICFR) Requirements 

This rulemaking would consider whether FCA should amend its regulations concerning annual independent audits to include audits of internal controls over financial reporting for System institutions.

Agency: Farm Credit Administration(FCA)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 12 CFR 618    12 CFR 620 and 621    12 CFR 630   
Legal Authority: 12 U.S.C. 636 et seq.   
Legal Deadline:  None
Action Date FR Cite
NPRM  11/00/2023 
NPRM Comment Period End  01/00/2024 
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Jason Moore
Associate Director, Office of Regulatory Policy
Farm Credit Administration
1501 Farm Credit Drive,
McLean, VA 22102
Phone:703 883-4256
TDD Phone:703 883-4056
Fax:703 883-4477