CFR›Title 12›Chapter VI›Part 621›Subpart B ContainsSections 621.3–621.5CorpusDaily eCFRDisplayed edition2026-05-20Last updated2026-05-20 Subpart B—General Rules Sections 621.3 § 621.3 Application of generally accepted accounting principles. 621.4 § 621.4 Audit by qualified public accountant. 621.5 § 621.5 Accounting for the allowance for credit losses and chargeoffs. Previous A Subpart A—Purpose and Definitions Next C Subpart C—Loan Performance and Valuation Assessment