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Board of Governors of the Federal Reserve System, Div. of Banking Supervision and Regulation, Guidance Concerning the Reporting of Computer-Related Crimes by Financial Institutions (SR Letter 97-28) (Nov. 6, 1997) (full-text).
The Federal Bureau of Investigation, working with Board staff and representatives from the other federal banking agencies as well as other federal law enforcement agencies, developed this guidance concerning the reporting of any activity that appears to be violative of the Computer Fraud and Abuse Act (18 U.S.C. §1030) on a Suspicious Activity Report (SAR).