SR 18-2: Interagency Statement on Accounting and Reporting Implications of the New Tax Law

(February 15, 2018)
Summarizes the GAAP accounting requirements related to tax law changes, and addresses the regulatory reporting and regulatory capital implications of the new tax law.

Federal Banking Agencies Propose Simplifications to the Capital Rule

(November 8, 2017)
Notice of proposed rulemaking to simplify the capital treatment for certain threshold items and higher risk acquisition, development, or construction (ADC) loans.

CA 17-3: Designated Home Mortgage Disclosure Act Key Data Fields

(October 26, 2017)
Provides a list of revised Home Mortgage Disclosure Act (HMDA) key data fields that examiners will use in connection with validating the accuracy of HMDA data collected.

SR 17-8: Frequently Asked Questions on the Current Expected Credit Losses Methodology (CECL)

(September 15, 2017)
Agencies have issued frequently asked questions and answers regarding the new accounting standard for credit losses issued by the Financial Accounting Standards Board.

Capital Rule Transitions

(September 14, 2017)
Agencies issue a notice of proposed rulemaking to extend the transitional capital treatment for certain regulatory capital deductions and risk weights.

CA 17-2: Revised Interagency Home Mortgage Disclosure Act Sampling, Verification, and Resubmission Procedures

(September 13, 2017)
Recently developed interagency Home Mortgage Disclosure Act (HMDA) Examiner Transaction Testing Guidelines include sampling, verification, and resubmission procedures for use in connection with HMDA data collected beginning January 1, 2018.

SR 17-4: Interagency Advisory on the Availability of Appraisers

(July 11, 2017)
Agencies respond to concerns raised by bankers regarding timely appraisals and the shortage of appraisers in rural areas.

Reporting Requirements Reminder for Annual Independent Audits and Reports under the FDIC Rules (12 CFR Part 363)

(March 23, 2017)
A reminder of reporting and filing requirements for institutions under 12 CFR Part 363.

SR 16-19: Frequently Asked Questions on the Current Expected Credit Losses (CECL) Methodology

(January 12, 2017)
Frequently asked questions and answers regarding the new accounting standard for credit losses issued by the Financial Accounting Standards Board.

SR 11-14: (Agricultural SMBs Only) Supervisory Expectations for Risk Management of Agricultural Credit Risk

(January 10, 2017)
A reminder to banks of the supervisory expectations of agricultural credit risk management.

SR 16-17: Supervisory Expectations for Risk Management of Reserve-Based Energy Lending Risk

(December 22, 2016)
Guidance to reinforce the importance of sound energy lending risk management practices irrespective of market conditions.

CA 16-8: (SMB Only) Uniform Interagency Consumer Compliance Rating System

(December 5, 2016)
The new CC Rating System is designed to better reflect current consumer compliance supervisory approaches and to more fully align with current risk-based, tailored examination processes.

CA 16-6: (SMB Only) Revised Interagency Military Lending Act Examination Procedures

The revised examination procedures reflect amendments to the MLA implementing regulation made by the U.S. Department of Defense in a final rule issued in July 2015.

SR 16-14: FFIEC Information Technology Examination Handbook – Information Security Booklet

CA 16-5: (SMB Only) Final Interagency Questions and Answers Regarding Community Reinvestment

(August 16, 2016)
Guidance on the Community Reinvestment Act regulations for use by agency supervisory staff, examiners, financial institutions, and the public.

CA 16-4: (SMB Only) Repeal of Regulation AA and Publication of Revised Examination Procedures for Section 5 of the Federal Trade Commission (FTC) Act

(August 16, 2016)
Repeal of Regulation AA and Publication of Revised Examination Procedures.

SR 16-13: Imposition of Special Measures by the U.S. Department of the Treasury's Financial Crimes Enforcement Network (FinCEN)

(August 12, 2016)
Advises Federal Reserve-supervised institutions of the special measures imposed as final rule or order by FinCEN under section 311 of the USA PATRIOT Act.

SR 16-12: Interagency Guidance on the New Accounting Standard on Financial Instruments – Credit Losses

(July 11, 2016)
Provides supervised institutions with initial information and supervisory views on the new accounting standard for credit losses recently issued by the Financial Accounting Standards Board.

CA 16-3: (SMB Only) Revised Interagency Examination Procedures for Regulation P

(June 29, 2016)
The revised examination procedures incorporate amendments made by section 75001 of the Fixing America’s Surface Transportation Act to section 503 of the Gramm-Leach-Bliley Act.

SR 16-11: Supervisory Guidance for Assessing Risk Management at Supervised Institutions with Total Consolidated Assets Less than $50 Billion

(June 29, 2016)
Provides an update to the Federal Reserve’s supervisory guidance for assessing risk management at supervised institutions with less than $50 billion in total consolidated assets.

CA 16-2: (SMB Only) Interagency Guidance Regarding Deposit Reconciliation Practices

(June 3, 2016)
Explains the Agencies’ supervisory expectations regarding institutions’ account deposit reconciliation practices.

FFIEC: (SMB Only) Proposal to Revise the Uniform Interagency Consumer Compliance Rating System

(June 3, 2016)
The FFIEC requests comment on a proposal to revise the Uniform Interagency Consumer Compliance Rating System.

SR 16-10: FFIEC Information Technology Examination Handbook – Retail Payment Systems Booklet

(May 31, 2016)
Appendix E provides guidance to examiners on reviewing a financial institution’s oversight, administration, and risk management of information technology practices associated with activities and devices for mobile financial services.

CA 16-1: (SMB Only) Revised Interagency Examination Procedures for the Flood Disaster Protection Act

(May 27, 2016)
The attached procedures reflect a July 2015 interagency rulemaking addressing force placement of flood insurance, escrow of flood insurance premiums and fees, and the exemption to the mandatory purchase of flood insurance requirement for certain detached structures.

SR 16-8: (SMB Only) Off-site Review of Loan Files

(May 3, 2016)
Announces to State Member Banks with less than $50 billion in total assets that there is an option to have Federal Reserve examiners review loan files off-site during full-scope or target examinations.

SR 16-7: (SMB Only) Interagency Guidance to Issuing Banks on Applying Customer Identification Program Requirements to Holders of Prepaid Access Cards

(April 12, 2016)
Agencies have issued interagency guidance to clarify when a bank’s Customer Identification Program should be applied to the cardholders of general prepaid cards issued by a bank.

SR 16-6: Updates to the Expanded Examination Cycle for Certain State Member Banks and U.S. Branches and Agencies of Foreign Banking Organizations

(March 25, 2016)
Outlines statutory changes resulting from the Fixing America’s Surface Transportation (FAST) Act. 

SR 16-5: Interagency Advisory on the Use of Evaluations in Real Estate-related Financial Transactions

(March 24, 2016)
A reminder to financial institutions of existing regulatory guidance on the use of evaluations instead of appraisals for estimating the market value of real property securing real estate-related financial transactions.  

Reporting Requirements for Annual Independent Audits and Reports Under the FDIC Rules (12 CFR Part 363)

(February 5, 2016)
Outlines reporting requirements for annual independent audits and reports.

SR 15-17: Interagency Statement on Prudent Risk Management for Commercial Real Estate Lending

(January 13, 2016)
A reminder to financial institutions of existing regulatory guidance on prudent risk management practices for commercial real estate (CRE) lending activity through economic cycles.

SR 15-15: Supervisory Concerns Related to Shareholder Protection Arrangements

(December 29, 2015)
Explains supervisory concerns related to arrangements structured by bank and savings and loan holding companies to protect the financial investments made by shareholders.

SR 15-14: FFIEC Information Technology Examination Handbook

(January 12, 2016)
This revised booklet provides guidance to examiners, financial institutions, and technology service providers on the oversight and administration of IT and IT risk management practices.

SR 15-10 CA 15-8: Expansion of the Federal Reserve’s Emergency Communications System

(January 14, 2016)
Announces the expansion of the Emergency Communications System (ECS), a service which maintains a database of emergency contacts to include contact information of employees at Federal Reserve-supervised financial institutions

SR 15-9: FFIEC Cybersecurity Assessment Tool for Chief Executive Officers and Boards of Directors

(July 14, 2015)
Announces the development of a Cybersecurity Assessment Tool (assessment tool), the output of which can assist a financial institution’s senior management and board of directors in assessing the institution’s cybersecurity risk and preparedness.

SR 15-6: Interagency Frequently Asked Questions on the Regulatory Capital Rule

(April 21, 2015)
The attached FAQs are in response to questions from regulated institutions about the agencies’ regulatory capital rule.

SR 15-5 CA 15-2: Guidance to Encourage Financial Institutions' Youth Savings Programs and Address Related Frequently Asked Questions

(March 12, 2015)
The guidance is intended to encourage financial institutions1 to develop and implement programs to expand the financial capability of youth and build opportunities for financial inclusion for more families.

SR 15-4: Tool for Calculating Capital Requirements Using the Simplified Supervisory Formula Approach

(March 13, 2015)
Announces the development of an automated spreadsheet tool for calculating risk-based capital requirements when the SSF A approach is used.

SR 15-2 CA 15-1: Guidance on Private Student Loans with Graduated Repayment Terms at Origination

(February 17, 2015)
Guidance that addresses principles that financial institutions should consider in their policies and procedures for originating private student loans with graduated repayment terms.

CA 15-4: Expiration of the Protecting Tenants at Foreclosure Act

(June 23, 2015)
New guidance regarding the expiration on December 31, 2014 of the Protecting Tenants at Foreclosure Act of 2009.

CA 15-3: Revised Interagency Examination Procedures for Regulation Z and Regulation X

(May 20, 2015)
Updates to the interagency examination procedures for Regulation Z and Regulation X.

SR 13-6 CA 13-3: Storm Related Guidance Reminder

(May 29, 2015)
Guidance reminder to institutions affected by recent Midwest storms.

Reporting Requirements for Annual Independent Audits and Reports

(February 9, 2015)
A Reminder of Reporting Requirements for Annual Independent Audits and Reports Under FDIC Rules (12 CFR part 363).

CFPB Notification: Amendments Relating to Small Creditors and Rural or Underserved Areas Under the Truth in Lending Act (Regulation Z)

(March 17, 2015)
Proposal to amend the regulatory definitions of small creditor and rural and underserved areas defined in its mortgage rules issued in 2013.

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