Montana § 32-3-808 - Annual Audit

Full text of Montana Montana Code Annotated § 32-3-808 — Annual Audit, with citation guidance and answers to common questions.

§ 32-3-808. Annual Audit

Annual audit. (1) The supervisory committee of a corporate credit union shall require an annual opinion audit to be made by an independent, licensed certified public accountant and shall submit the audit report to the board of directors. A summary of the audit report must be submitted to the membership at the next annual meeting. (2) The auditor's workpapers must be made available for review by state and federal regulatory examiners during any examination conducted by the examiners. (3) A copy of the audit report and reportable conditions letter, otherwise known as the management letter, must be submitted to the department and the national credit union administration within 30 days after receipt by the board of directors.

Source: official Montana text · Last verified 2026-08-27

Frequently Asked Questions About Montana § 32-3-808

What does Montana Code Annotated § 32-3-808 cover?

Section 32-3-808 ("Annual Audit") is part of the Montana Code Annotated, the codified statutory law of Montana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Montana § 32-3-808?

A common citation format is "Montana Code Annotated § 32-3-808" (Montana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Montana law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Montana official source linked on this page or consult a licensed Montana attorney.

How does Montana § 32-3-808 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Montana can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Montana.