CFR›Title 12›Chapter VI›Part 621›Subpart E ContainsSections 621.30–621.32CorpusDaily eCFRDisplayed edition2026-05-20Last updated2026-05-20 Subpart E—Auditor Independence Sections 621.30 § 621.30 General. 621.31 § 621.31 Non-audit services. 621.32 § 621.32 Conflicts of interest and rotation. Source71 FR 76120, Dec. 20, 2006, unless otherwise noted. Previous D Subpart D—-Reports of Condition and Performance and Accounts and Exposures