[Code of Federal Regulations] [Title 12, Volume 1] [Revised as of January 1, 2008] From the U.S. Government Printing Office via GPO Access [CITE: 12CFR19.245] [Page 284] TITLE 12--BANKS AND BANKING CHAPTER I--COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY PART 19_RULES OF PRACTICE AND PROCEDURE--Table of Contents Subpart P_Removal, Suspension, and Debarment of Accountants From Performing Audit Services Sec. 19.245 Notice of removal, suspension or debarment. (a) Notice to the public. Upon the issuance of a final order for removal, suspension, or debarment of an independent public accountant or accounting firm from providing audit services, the Comptroller shall make the order publicly available and provide notice of the order to the other Federal banking agencies. (b) Notice to the Comptroller by accountants and firms. An accountant or accounting firm that provides audit services to a national bank must provide the Comptroller with written notice of: (1) Any currently effective order or other action described in Sec. Sec. 19.243(a)(1)(vi) through (a)(1)(vii) or Sec. Sec. 19.244(a)(2) through (a)(3); and (2) Any currently effective action by the Public Company Accounting Oversight Board under sections 105(c)(4)(C) or (G) of the Sarbanes-Oxley Act) (15 U.S.C. 7215(c)(4)(C) or (G)). (c) Timing of notice. Written notice required by this paragraph shall be given no later than 15 calendar days following the effective date of an order or action, or 15 calendar days before an accountant or firm accepts an engagement to provide audit services, whichever date is earlier.