# Financial Institutions (GFI)

## Title 5. Banking Institutions -- General Provisions

### Subtitle 2. Examinations and Reports

#### Section 5-205

The directors of a banking institution shall have a certified public accountant audit the institution at least once every 5 years.

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Md. Code Ann., Fin. Inst. (as displayed at mgaleg.maryland.gov, October 16, 2026)