(a) Not later than the 90th day after the date its fiscal year closes, a savings bank shall obtain an audit by an independent accounting firm that is a member of the American Institute of Certified Public Accountants or its successor.
(b) A copy of the audit and all correspondence reasonably related to the audit shall be provided to the commissioner.
(c) The finance commission may adopt rules as necessary to implement this section.
(d) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 464, Sec. 15(4), eff. September 1, 2013.