An audit of a credit union by an independent accountant or firm of such accountants or the internal auditors of any sponsoring group, concern, or association of credit unions shall be made in accordance with generally accepted auditing standards as set forth in pronouncements of the American Institute of Certified Public Accountants.
Ga. Comp. R. & Regs. R. 80-2-6-.03
Ga. L. 1974, pp. 705, 733, 904; 1981, pp. 1245, 1250.