Expert Panel - Depository and Lending Institutions Archive

About the Expert Panel

The Depository and Lending Institutions Expert Panel serves the needs of AICPA members on financial and business reporting and audit and attest matters. The expert panel protects the public interest by bringing together knowledgeable parties in the depository and lending institutions industry to deliberate and come to agreement on key depository and lending institution issues.

Expert Panel Projects

On June 11, 2013, FinREC and the Financial Instruments Task Force sent a comment letter to FASB on the Proposed Accounting Standards Update (ASU), Recognition  and Measurement of Financial Assets and Financial Liabilities

On May 31, 2013, FinREC and the Financial Instruments Task Force sent a comment letter to FASB on Financial Instruments—Credit Losses.

AT Interpretation No. 1, “Reporting Under Section 112 of the Federal Deposit Insurance Corporation Improvement Act,” - An interpretation of AT section 501, An Examination of an Entity’s Internal Control Over Financial Reporting That Is Integrated With an Audit of Its Financial Statements

AICPA document regarding how CPAs should handle requests from mortgage brokers

Additional Information

We are the American Institute of CPAs, the world’s largest member association representing the accounting profession. Our history of serving the public interest stretches back to 1887. Today, you'll find our 431,000+ members in 130 countries and territories, representing many areas of practice, including business and industry, public practice, government, education and consulting.

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