CFR›Title 12›Chapter I›Part 162 ContainsSection 162.1CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 PART 162—ACCOUNTING AND DISCLOSURE STANDARDS Sections 162.1 § 162.1 Accounting and disclosure standards. Authority12 U.S.C. 1463, 5412(b)(2)(B). Previous 161 Part 161—Definitions for Regulations Affecting All Savings Associations Next 163 Part 163—Savings Associations—Operations