AICPA
American Institute of Certified Public Accountants
AUDIT AND ACCOUNTING GUIDE
SAVINGS
AND
LOAN
ASSOCIATIONS
PREPARED BY THE COMMITTEE ON SAVINGS AND LOAN ASSOCIATIONS
Fourth Revised Edition
Including
STATEMENTS OF POSITION
ISSUED BY THE ACCOUNTING STANDARDS DIVISION
and
SPECIAL REPORT
PREPARED BY THE SPECIAL TASK FORCE ON AUDITS OF REPURCHASE SECURITIES TRANSACTIONS