12 CFR 18.6 : Banks And Banking (§ 1.1 To Parts 1816-1899) — (§ 1.1 To Parts 198-199) — Comptroller Of The Currency, Department Of The Treasury (§ 1.1 To Parts 198-199) — Disclosure Of Financial And Other Information By National Banks (§ 18.1 To § 18.11) — Signature and attestation.

4 Aug 2016

A duly authorized officer of the bank shall sign the annual disclosure statement and shall attest to the correctness of the information contained in the statement if the financial reports are not accompanied by a report of an independent accountant.

12 CFR 18.6