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12 U.S.C. 4524: Audits by GAOText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 12-BANKS AND BANKINGCHAPTER 46-GOVERNMENT SPONSORED ENTERPRISES
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§4524. Audits by GAO

The Comptroller General may audit the operations of the Agency, and any such audit shall be conducted in accordance with generally accepted Government auditing standards. All books, records, accounts, reports, files, and property belonging to, or used by, the Agency shall be made available to the Comptroller General.

( Pub. L. 102–550, title XIII, § 1319E , Oct. 28, 1992 , 106 Stat. 3952 ; Pub. L. 104–316, title I, § 106(h) , Oct. 19, 1996 , 110 Stat. 3831 ; Pub. L. 110–289, div. A, title I, § 1161(a)(5) , July 30, 2008 , 122 Stat. 2779 .)

Editorial Notes

Amendments

2008⁠—Pub. L. 110–289 substituted “the Agency” for “the Office” in two places.

1996⁠—Pub. L. 104–316, in first sentence, substituted “may audit” for “shall audit” and inserted “, and any such audit shall be conducted” after “Office”, and struck out at end “Audits under this section shall be conducted annually for the first 2 fiscal years following October 28, 1992, and as appropriate thereafter.”