263.400—Scope.
               		
               	 	
               	 	
               	 	               	 	               	 	               	 	               	 	
               	 	
    
         This subpart, which implements  section 36(g)(4) of the Federal Deposit Insurance Act (FDIA)(12 U.S.C. 1831m(g)(4) ), provides rules and procedures for the removal, suspension, or debarment of independent public accountants and their accounting firms from performing independent audit and attestation services for insured state member banks and for bank holding companies required by  section 36 of the FDIA (12 U.S.C. 1831m ).