In our new political and regulatory climate, management items requiring attention or formal actions are still common. Reactions occur within the institution's customer base or portfolio to prior or new economic turbulence.

Leading into 2025, each of the regulatory agencies either had already toughened their examination escalation procedures or was in the process of doing so. The examination and review of a financial institution often results in comments regarding the Call Report.

Lately, examiner scrutiny is focused on accurate regulatory reporting as it is impacted by loan classification, allowances, liquidity reporting, and other re-classifications that trickle down to the Call Report. Participants will gain practical tips on how to either avoid or address exam comments efficiently and document the institution's prompt responses.

From Call Report beginner, to auditor, to seasoned reporter, any level attendee will benefit from best practice discussions.What You'll Learn:

• Designation and training of reporting personnel
  
• Accuracy of books and records
  
• Credit risk management including identification of non-accrual loans
  
• Appropriate and adequate allowance for credit losses
  
• Requirement for independent third-party review
  
• Intangible assets
  
• Concentration of credit monitoring based on loan codes
  
• Materiality for amended Call Reports
  
• Call Report workpapers
  
• Documenting amended Call Reports
  
• Books and records program or Call Report policies and procedures
  
• Sustainable reporting throughout the institution
  
• Training
  
• Exam response tracking