Sec. 5.2. Definitions

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For purposes of this Part:
(a) The term foreign bank office means a branch or an agency of a foreign banking corporation licensed by the superintendent to conduct a banking business in New York.
(b) The term GAAP means United States generally accepted accounting principles.
(c) The term GAAS means United States generally accepted auditing standards.
(d) The term ROC-A examination rating means the examination rating system for a foreign bank office conducting a banking business in the United States, in which the term ROC-A stands for risk management, operational controls, compliance, and asset quality.
(e) The term independent external auditor means an independent public accountant registered or licensed to practice as a public accountant in New York State.

                    
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