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Archive for: Call Report

Internal Audit, Training and Development, Webinar Audit, Call Report, CECL

2023 Mid-Year Call Report Update on Current Matters

The Call Report for 2023 is impacted by new and recent reporting requirements related to the FASB’s Accounting Standard Update (ASU) 2022-02 with impact to Accounting Standard Codification (ASC) Topic No 326 related to the elimination of Troubled Debt Restructuring recognition and measurement. In addition, the adoption of CECL under ASU 2016-13 is also impactful to regulatory reporting within your Call Report.

Covered Topics

  • New and Recent Reporting Revisions for 2023 Call Reports
    • A discussion on reporting TDRs/Modified Loans
    • Re-visiting the common questions that arose from CECL implementation
    • Reference Rate Reform matters as the termination of LIBOR became effective on June 30, 2023.
  • Common questions and potential reporting errors
    • Realized and unrealized gains and losses on equity securities
    • Loan coding and reporting income on loans
    • Reporting multi-family loans in RC-C and RC-R
    • Reporting unfunded commitments and what does “unconditionally cancelable” really mean?

Who Should Attend
Anyone responsible for preparing, reviewing, auditing, or signing the Call Report will find the program valuable. The seminar is designed for more experienced preparers and reviewers interested in new reporting requirements and up-to-date rulings impacting the preparation of the Call Report.

Presenter

Cynthia Dopjera, a Certified Public Accountant, has 38 years of experience focused on accounting and regulatory reporting for financial institutions. During the first 18 years of her career, Ms. Dopjera held various positions with responsibility across all operational areas, to include accounting, internal audit, Call Report preparation and review while working for community as well as regional banks.

In 2000, Ms. Dopjera joined the public accounting firm of Harper & Pearson Company, P.C., where she served as Practice Leader for the Firm’s financial institutions practice covering community and regional institutions. The Firm’s services included financial statement audit, accounting, tax preparation and filing, internal control audit, Call Report audit, loan and asset quality review, and design and implementation of internal controls over financial reporting frameworks for institutions regulated under FDICIA and Sarbanes-Oxley. In 2018, Ms. Dopjera retired from Harper & Pearson Company, and currently provides accounting, consulting, and training services to financial institutions.

Registration Options

Note: Prices below are for Part 1 of  two part series. Click here to register for both sessions.

Live Access, 30 Days OnDemand Playback, Presenter Materials and Handouts $279

Available Upgrades:

  • 12 Months OnDemand Playback + $110
  • 12 Months OnDemand Playback + CD + $140
  • Additional Live Access + $85 per person
June 23, 2023/by Katie Reiser
https://www.wisbank.com/wp-content/uploads/2021/09/Wisconsin-Bankers-Association-logo.svg 0 0 Katie Reiser https://www.wisbank.com/wp-content/uploads/2021/09/Wisconsin-Bankers-Association-logo.svg Katie Reiser2023-06-23 09:47:042023-06-23 09:47:042023 Mid-Year Call Report Update on Current Matters
Consumer / Retail, Credit Analysis, Internal Audit, Lending, Senior Management, Webinar Audit, Call Report, CECL, Consumer Lending, Credit Analysis

CECL and the Call Report Half Day Streaming Event

The filing deadline is April 30, 2023 for the March 31, 2023 report date. Get your questions answered regarding how to report your CECL adoption in the Call Report.

The format for this webinar will be live streaming with 2 designated Q&A sessions.

Your March 31, 2023 Call Report will require new line items to be completed due to the Implementation of ASU 2016-13 and Accounting Standard Codification Topic No. 326 that is effective on January 1, 2023 for all calendar year institutions. This webinar will assist Call Report preparers, reviewers or auditors understand the various schedules and line items impacted by CECL reporting requirements.

Participants will walk through the changes in terminology that become effective upon adoption of the Current and Expected Credit Losses (CECL) methodology for recording the estimated and expected losses on not only the loan portfolio, but any asset carried at amortized cost, to include debt securities held as available-for-sale and held-to-maturity. Participants will understand:

  • The transition from Allowance for Loan and Lease Losses (ALLL) to the Allowance for Credit Losses (ACL).
  • How to report assets that were considered purchase credit impaired (PCI) that become purchase credit deteriorated (PCD) upon adoption of CECL.
  • How to elect a phase-in of the negative impact to equity capital resulting from the day-one implementation entry.
  • How to determine your CECL transitional amount and your ACL transitional amount.
  • What goes into the calculation of the Adjusted ACL (AACL) that is required for capital ratio calculations.

What You’ll Learn

  • Schedule RI provisions for credit losses and provisions for unfunded commitments
  • Schedule RI-A and the impact of your day-one CECL implementation entry
  • Schedule RI-E reporting the adjustments required in the ACL and Retained Earnings resulting from the day-one entry and beyond
  • Schedule RI-B Part II and the roll-forward of the ACL on loans, HTM and AFS debt securities, and other assets determined to be PCD
  • Schedule RI-C Part II reporting the ACL by loan segment and HTM securities
  • Schedule RC and how to report loan balances and the ACL on loans, securities, and other assets
  • Schedule RC-B HTM debt securities with an associated ACL
  • Schedule RC-C reporting loan balances
  • Schedule RC-G and reporting the ACL on unfunded commitments
  • Schedule RC-K and reporting averages and total assets
  • Schedule RC-N reporting loan balances
  • Schedule RC-O for large institutions that elect a phase-in of the negative capital impacts
  • Schedule RC-R Part I and Part II impacts on reporting capital adjustments and determining the ACL includable as Tier 2 capital.

Who Should Attend
This review of selected Call Report schedules and reporting items impacted by CECL adoption will benefit anyone responsible for preparing, reviewing or auditing the Call Report to include personnel in accounting, lending and credit operations, and financial executives. This training will supplement annual comprehensive Call Report training recommended by bank regulators.

Instructor Bio
Cynthia Dopjera, a Certified Public Accountant, has 38 years of experience focused on accounting and regulatory reporting for financial institutions. During the first 18 years of her career, Ms. Dopjera held various positions with responsibility across all operational areas, to include accounting, internal audit, Call Report preparation and review while working for community as well as regional banks.

In 2000, Ms. Dopjera joined the public accounting firm of Harper & Pearson Company, P.C., where she served as Practice Leader for the firm’s financial institutions practice covering community and regional institutions. The firm’s services included financial statement audit, accounting, tax preparation and filing, internal control audit, Call Report audit, loan and asset quality review, and design and implementation of internal controls over financial reporting frameworks for institutions regulated under FDICIA and Sarbanes-Oxley. In 2018, Ms. Dopjera retired from Harper & Pearson Company, and currently provides accounting, consulting, and training services to financial institutions.

Registration Options

Live Stream: Includes access to the recording for 12 months: $749

March 21, 2023/by Katie Reiser
https://www.wisbank.com/wp-content/uploads/2021/09/Wisconsin-Bankers-Association-logo.svg 0 0 Katie Reiser https://www.wisbank.com/wp-content/uploads/2021/09/Wisconsin-Bankers-Association-logo.svg Katie Reiser2023-03-21 14:40:452023-03-21 14:40:45CECL and the Call Report Half Day Streaming Event
Human Resources, Senior Management, Webinar Audit, Call Report, Human Resources

Introduction to Call Report Preparation

Call Reports… 800+ pages of instructions, myriad schedules, regulatory scrutiny — what could go wrong? New preparers need guidance and resources to understand the basic Call Report filing requirements, cut through the information overload, and establish a strong preparation and review process. If you are new to Call Reports, this is a must-attend session!

After This Webinar You’ll Be Able To:

  • Understand how examiners and others use Call Report information
  • Maintain effective Call Report documentation
  • Recognize common errors in key schedules such as:
  • Balance sheet Schedule RC
  • Income statement Schedule RI
  • Loan-related schedules, including Schedule RC-C
  • Define key concepts in reporting regulatory capital, including:
  • The three types of regulatory capital
  • Community Bank Leverage Ratio
  • Risk-weighting of assets, including loans
  • Perform and document the Call Report review process

Webinar Details
With almost 90 pages of schedules to complete and over 800 pages of constantly changing instructions, Call Report preparation can be intimidating — especially for new preparers. This session will highlight how the Call Report is used and how to approach key schedules and items, including the lending and regulatory capital schedules. Preparers will also learn tips for properly documenting the preparation and review process. Attendees will receive a PDF booklet with the most current accounting and regulatory guidance and tips for completing the Call Report.

Who Should Attend?
This informative session is designed for new Call Report preparers and reviewers, and staff responsible for overseeing the accuracy and efficacy of the Call Report process.

Take-Away Toolkit

  • PDF booklet of relevant accounting and regulatory guidance
  • Employee training log
  • Interactive quiz
  • PDF of slides and speaker’s contact info for follow-up questions
  • Attendance certificate provided to self-report CE credits

NOTE: All materials are subject to copyright. Transmission, retransmission, or republishing of any webinar to other institutions or those not employed by your institution is prohibited. Print materials may be copied for eligible participants only.

Presenters

Michael Gordon, CPA — Mauldin & Jenkins, LLC
Michael Gordon is a CPA and partner in the Atlanta office of Mauldin & Jenkins, LLC. He received his bachelor’s in European History and Economics in 2003 from Vanderbilt University and received his MBA with a concentration in Accounting in 2005 from the Georgia Institute of Technology Scheller College of Business. Since joining Mauldin & Jenkins in 2005, he has focused on financial institution audits and employee benefit plans. Gordon also has experience with HUD and governmental entity audits. He is a member of the American Institute of Certified Public Accountants and the Georgia Society of Certified Public Accountants.

Alison Wester — Mauldin & Jenkins, LLC
Alison Wester is a Partner with Mauldin & Jenkins in the Bradenton, Florida office. She received her BBA in Accounting from the University of Georgia. Since joining Mauldin & Jenkins in 1996, Alison has focused on financial institution audits. Wester has continued her education by attending a variety of audit, tax, and information technology classes. She is a member of the American Institute of Certified Public Accountants, the Florida Institute of Certified Public Accountants, and the Georgia Society of Certified Public Accountants. She is a CPA in Florida and Georgia and previously served on the AICPA’s Examination Content Subcommittee for the financial accounting and reporting section of the CPA exam.

Registration Options

  • $279 – Live Webinar Access
  • $279 – OnDemand Access + Digital Download
  • $379 – Both Live & On-Demand Access + Digital Download
March 3, 2023/by Katie Reiser
https://www.wisbank.com/wp-content/uploads/2021/09/Wisconsin-Bankers-Association-logo.svg 0 0 Katie Reiser https://www.wisbank.com/wp-content/uploads/2021/09/Wisconsin-Bankers-Association-logo.svg Katie Reiser2023-03-03 15:03:392023-03-03 15:03:39Introduction to Call Report Preparation
Branch Manager, Internal Audit, Risk Management, Senior Management, Webinar Audit, Call Report, Risk Management

Ensuring Accuracy in Call Reports: The Critical Importance of Schedules RC & RI

The schedules in the Call Report represent detailed information of line items reported in Schedule RC – Balance Sheet, and Schedule RI – Income Statement. If the information reported in Schedules RC and RI is incorrect, the entire Call Report could contain errors. Understanding the reporting requirements for these key schedules will aid in the proper and accurate completion of the additional RC and RI schedules.

What You’ll Learn

Schedule RC: Learn what to report in each of the line items within Schedule RC.

  • When to reclassify accounts out of assets and into liabilities
  • How to report cash items in the process of collection
  • Distinguishing between equity securities reportable in item 2.c and those reportable in other assets item 11
  • Reporting requirements for loans held for sale and loans held for investment
  • What to include and exclude from premises and equipment
  • Reporting OREO and changes in value of the properties held in OREO
  • Intangibles and measuring for impairment
  • Reporting investments in unconsolidated subsidiaries
  • Reporting deferred tax components as other assets and other liabilities
  • What types of liabilities are included in total deposits
  • Secured borrowings to include participations sold that fail to meet the accounting requirements established under ASC Topic No. 860
  • Understanding various equity transactions and other equity components to include Other Comprehensive Income

Schedule RI: Learn what to report in each of the line items in Schedule RI.

  • Reporting loan income by type code and what to include and exclude
  • Reporting interest and dividend income on debt and equity securities to include the proper amortization of premiums on callable debt securities
  • What to include in provisions for credit losses pre-CECL and post CECL.
  • Reporting gains and losses on sales of investments, loans and other assets
  • What fees should be reported as service charges on deposit accounts
  • Major categories of non-interest expense items and what to include in each category
  • How to allocate other noninterest income and expense items for further reporting in Schedule RI-E.
  • Reporting income tax expense under the accrual method of accounting

Who Should Attend
Call Report preparation requires knowledge of bank accounting, bank regulations, and virtually all bank operations. Annual training is highly recommended by regulators. Banks should have a trained preparer and a trained reviewer. Anyone responsible for preparing, reviewing, or signing a Call Report will find this program valuable. Both new and experienced preparers and reviewers will benefit from this update and the continued discussion on accounting and financial reporting matters.

Instructor Bio
Cynthia Dopjera, a Certified Public Accountant, has 38 years of experience focused on accounting and regulatory reporting for financial institutions. During the first 18 years of her career, Ms. Dopjera held various positions with responsibility across all operational areas, to include accounting, internal audit, Call Report preparation and review while working for community as well as regional banks.

In 2000, Ms. Dopjera joined the public accounting firm of Harper & Pearson Company, P.C., where she served as Practice Leader for the firm’s financial institutions practice covering community and regional institutions. The firm’s services included financial statement audit, accounting, tax preparation and filing, internal control audit, Call Report audit, loan and asset quality review, and design and implementation of internal controls over financial reporting frameworks for institutions regulated under FDICIA and Sarbanes-Oxley. In 2018, Ms. Dopjera retired from Harper & Pearson Company, and currently provides accounting, consulting, and training services to financial institutions.

Registration Options

Live Access, 30 Days OnDemand Playback, Presenter Materials and Handouts $279

  • Available Upgrades:
    • 12 Months OnDemand Playback + $110
    • 12 Months OnDemand Playback + Digital Download +$140
    • 12 Months OnDemand Playback + CD + $140
    • Additional Live Access + $75 per person
February 24, 2023/by Katie Reiser
https://www.wisbank.com/wp-content/uploads/2021/09/Wisconsin-Bankers-Association-logo.svg 0 0 Katie Reiser https://www.wisbank.com/wp-content/uploads/2021/09/Wisconsin-Bankers-Association-logo.svg Katie Reiser2023-02-24 11:25:312023-02-24 11:26:22Ensuring Accuracy in Call Reports: The Critical Importance of Schedules RC & RI
Compliance, Webinar Call Report

Call Report Update & Review Workshop

Virtual Call Report Update & Review Workshop
March 1–2, 2023
9:00 am–12:00 pm CST both days

The Call Report is constantly in a state of change. We worked through the extensive changes that took place over the course of the past few years.

As we approach the first reporting quarter for 2023, questions are raised over what will the reporting impact be from the FASB revisions to accounting and reporting of TDRs?

In addition, are you prepared for the reporting impact within your Call Report related to the adoption of CECL?

This 6-hour webinar will provide information on new, proposed, and revised changes to the Call Report with identification of specific Call Report line items impacting March 2023 and beyond. Accounting guidance and regulatory changes will be discussed and presented in order to update those with Call Report preparation and review responsibilities.
Participants will receive handout materials to include a PDF version of the presentation and additional documentation required to support the topics covered in the webinar. The FFIEC 041 and 051 reports will be referenced in the presentation and materials, however, if you file the FFIEC 031 report, the information covered will also benefit your bank.

Audience

Call Report preparation requires knowledge of bank accounting, bank regulations, and virtually all bank operations. Annual training is highly recommended by regulators. Banks should have a trained preparer and a trained reviewer. Anyone responsible for preparing, reviewing, or signing a Call Report will find this program valuable. Both new and experienced preparers and reviewers will benefit from the updates and the continued discussion on accounting and financial reporting matters. Specific areas of concern should be communicated to the sponsor in advance of the seminar so that these areas can be covered with appropriate adequacy.

Registration:

The registration fee of $245 includes program registration, instruction and materials.

Refund Policy:

A refund, less a $25 administrative fee, is provided for cancellations requested on or before February 24.

December 8, 2022/by Miranda Gustafson
https://www.wisbank.com/wp-content/uploads/2021/09/Wisconsin-Bankers-Association-logo.svg 0 0 Miranda Gustafson https://www.wisbank.com/wp-content/uploads/2021/09/Wisconsin-Bankers-Association-logo.svg Miranda Gustafson2022-12-08 13:55:102023-01-03 09:42:02Call Report Update & Review Workshop
Bank Directors, Internal Audit, Operations, Senior Management, Webinar Audit, Call Report, CECL, Directors, Operations

2023 Call Report Update

Learn all about the 2023 Call Report revisions before you begin preparing the next report. Join this webinar to explore the impacts of CECL, TDRs, technical clarifications, and more. Ensure you are up to date with the changes to reporting forms and instructions — and know how to avoid common errors.

After This Webinar You’ll Be Able To:

  • Assess the impact of proposed Call Report revisions for the 2023 reporting year
  • Determine how the current expected credit loss (CECL) model impacts reporting loans, securities, and other Call Report items
  • Evaluate how the reporting of troubled debt restructured (TDR) loans in the Call Report will change as banks adopt ASU 2022-02 concerning loan modifications
  • Be on top of technical clarifications made to the Call Report instructions in 2022
  • Understand commonly misreported Call Report items, including loan and regulatory capital items

Webinar Details
Given the ever-changing accounting and regulatory landscape, it is imperative that Call Report preparers and reviewers keep up with changes to the reporting forms and instructions. The agencies continue to issue proposed and finalized changes that will impact all filers of the Call Report in 2023 and beyond. This session will highlight Call Report changes effective in 2023, in particular the new and revised items impacted by the adoption of the CECL model. In addition, the changes to reporting troubled debt restructured loans will be addressed. Join us to learn the recent Call Report changes and items that are still commonly being misreported, including an institution’s regulatory capital.

Who Should Attend?
This informative session is designed for all Call Report preparers and reviewers, including CFOs, controllers, and others responsible for ensuring the accuracy of their institution’s quarterly Call Report.

Take-Away Toolkit

  • PDF booklet of relevant accounting and regulatory guidance
  • Employee training log
  • Interactive quiz
  • PDF of slides and speaker’s contact info for follow-up questions
  • Attendance certificate provided to self-report CE credits

NOTE: All materials are subject to copyright. Transmission, retransmission, or republishing of any webinar to other institutions or those not employed by your agency is prohibited. Print materials may be copied for eligible participants only.

Presenter
Michael Gordon, CPA – Mauldin & Jenkins, LLC
Michael Gordon
is a CPA and partner in the Atlanta office of Mauldin & Jenkins, LLC. He received his bachelor’s in European History and Economics in 2003 from Vanderbilt University and received his MBA with a concentration in Accounting in 2005 from the Georgia Institute of Technology Scheller College of Business. Since joining Mauldin & Jenkins in 2005, he has focused on financial institution audits and employee benefit plans. Gordon also has experience with HUD and governmental entity audits. He is a member of the American Institute of Certified Public Accountants and the Georgia Society of Certified Public Accountants.

Registration Options

  • $245 – Live Webinar Access
  • $245 – OnDemand Access + Digital Download
  • $350 – Both Live & On-Demand Access + Digital Download
November 18, 2022/by Katie Reiser
https://www.wisbank.com/wp-content/uploads/2021/09/Wisconsin-Bankers-Association-logo.svg 0 0 Katie Reiser https://www.wisbank.com/wp-content/uploads/2021/09/Wisconsin-Bankers-Association-logo.svg Katie Reiser2022-11-18 08:58:312022-11-18 08:58:312023 Call Report Update
Branch Manager, Internal Audit, Risk Management, Senior Management, Webinar Audit, Call Report

RC-R Reporting Requirements– 2 Part Series

Schedule RC-R is the longest schedule within the Call Report and the subject of many questions regarding reporting requirements. This 2-part series will focus on the critical reporting requirements for Part I and Part II.

Each webinar in this series is 2 hours in length. Please see below for details on the specific events.

Included Webinars

  • Schedule RC-R – Part 1
  • Schedule RC-R – Part 2

Series Details
Schedule RC-R – Part 1
September 6, 2023, 1:30 pm CDT
The training for RC-R – Part 1 will focus on the concepts and definitions for leverage and risk-based capital ratios, required elections related to the treatment of Accumulated Other Comprehensive Income, and more!

Covered Topics

  • The concepts and definitions for leverage and risk-based capital ratios.
  • Required elections related to the treatment of Accumulated Other Comprehensive Income.
  • Required elections for CECL banks related to phasing in the negative impact to capital from the day-one transitional accounting entry.
  • How a qualifying community banking organization opts into (and out of) the Community Bank Leverage Ratio (CBLR) framework.
  • The adjustments to common equity tier 1 related to goodwill, intangibles, NOL assets, deferred tax assets, deferred tax liabilities, and investments in the equity of unconsolidated subsidiaries.
  • Tier 2 capital items and total capital calculations.
  • For 051 filers, a discussion of how to determine your risk-weighted assets for the March and September reporting time frames.
  • The capital conservation buffer and reporting requirements for eligible retained earnings.

Schedule RC-R – Part 2
September 7, 2023, 1:30 pm CDT
The training for RC-R Part 2 will focus on the general allocation of risk to balance sheet assets and off-balance-sheet credit exposures, the 4 risk buckets applicable to a bank’s loan portfolio and more!

Covered Topics

  • The general allocation of risk to balance sheet assets and off-balance-sheet credit
  • The 4 risk buckets applicable to a bank’s loan portfolio.
  • How to allocate risk to off-balance-sheet credit exposures and the concept of credit conversion factors.
  • The treatment of sales of 1-4 family residential mortgage loans with credit enhancing representations and warranties.
  • The reporting requirements for Columns A and B.
  • The treatment of amounts that were deducted from the capital in RC-R Part I.
  • The regulatory capital rules definition of unconditionally cancelable and how that impacts the reporting and risk weighting of off-balance-sheet credit exposures.
  • How to report certain accounting requirements under CECL for assets with purchase credit deteriorated amounts.

Who Should Attend
Anyone responsible for preparing or reviewing the Call Report risk-based capital schedules. This two-part series will benefit even experienced Call Report preparers, reviewers, and auditors. This training can be used to supplement annual comprehensive Call Report training as recommended by the regulators.

Instructor Bio
Cynthia Dopjera, a Certified Public Accountant, has 38 years of experience focused on accounting and regulatory reporting for financial institutions. During the first 18 years of her career, Ms. Dopjera held various positions with responsibility across all operational areas, to include accounting, internal audit, Call Report preparation and review while working for community as well as regional banks.

In 2000, Ms. Dopjera joined the public accounting firm of Harper & Pearson Company, P.C., where she served as Practice Leader for the Firm’s financial institutions practice covering community and regional institutions. The Firm’s services included financial statement audit, accounting, tax preparation and filing, internal control audit, Call Report audit, loan and asset quality review, and design and implementation of internal controls over financial reporting frameworks for institutions regulated under FDICIA and Sarbanes-Oxley. In 2018, Ms. Dopjera retired from Harper & Pearson Company, and currently provides accounting, consulting, and training services to financial institutions.

Registration Options
Live Access, 30 Days OnDemand Playback, Presenter Materials and Handouts $509

Available Upgrades:

  • 12 Months OnDemand Playback + $190
  • 12 Months OnDemand Playback + CD + $250
  • Additional Live Access + $170 per person
May 20, 2022/by Katie Reiser
https://www.wisbank.com/wp-content/uploads/2021/09/Wisconsin-Bankers-Association-logo.svg 0 0 Katie Reiser https://www.wisbank.com/wp-content/uploads/2021/09/Wisconsin-Bankers-Association-logo.svg Katie Reiser2022-05-20 09:22:242023-08-01 16:34:27RC-R Reporting Requirements– 2 Part Series
Internal Audit, Webinar Audit, Call Report

Bank Call Report Preparation for Beginners – 5 Part Series

Each event in this series is 2 hours in length.

Designed for bankers new to Call Report preparation and those seeking a refresher course, this series will cover:

    • Regulatory and reporting requirements pertinent to Call Report preparation
    • Best practices related to the preparation and review process
    • Basic accounting and reporting practices
    • Balance Sheet and Income Statement schedules
    • Loan schedules and Loan Coding
    • Deposit schedules
    • Maturity and repricing reporting requirements
    • Off-balance sheet reporting requirements
    • Reporting loans to insiders
    • Community Bank Leverage Ratio and Risk Based Capital
    • Risk Weighting Assets and Unfunded Commitments

Series Details
Call Report for Beginners – Part 1

  • May 5, 2023, 10:00 am CDT
    Series Part 1: The first webinar will explain general reporting requirements, including consolidation rules, filing deadlines, procedures, and Call Report resources. In addition, the income statement schedules, RI, RI-A and RI-E will be covered.

Call Report for Beginners – Part 2

  • May 12, 2023, 10:00 am CDT
    Series Part 2: The second webinar will start with the Balance Sheet Schedule RC and will continue with the last two income statement schedules, RI-B, RI-C, and follow with coverage of schedules RC-B, RC-G ad RC-F.

Call Report for Beginners – Part 3

  • May 19, 2023, 10:00 am CDT
    Series Part 3: The third webinar will focus heavily on the loan classification requirements for RC-C and will continue with selected line items on RC-C Part I. Staying on the loan portfolio, Part 3 will cover loan related reporting in schedules RC-M, RC-L and RC-N.

Call Report for Beginners – Part 4

  • May 26, 2023, 1:30 pm CDT
    Series Part 4: The fourth webinar will cover deposit schedule RC-E with a discussion on reciprocal and brokered deposits and reporting the various types of deposits by insurance limits, maturity or repricing. Part 4 will also cover certain non-loan related reporting items in RC-M and reporting deposits for insurance assessment purposes in RC-O. Average balance reporting in RC-K and RC-O will also be discussed.

Call Report for Beginners – Part 5

  • June 2, 2023, 1:30 pm CDT
    Series Part 5: The fifth and final part of the webinar will cover RC-R and the Community Bank Leverage Ratio, along with the calculations of Tier 2 Capital and Total Capital. The risk weighting requirements of RC-R Part II will also be covered relative to the appropriate allocations of risk weights to assets and off-balance sheet exposures.

Who Should Attend
Designed for bankers new to call report preparation or those that are looking for a refresher on reporting requirements.

Instructor Bio
Cynthia Dopjera, a Certified Public Accountant, has 38 years of experience focused on accounting and regulatory reporting for financial institutions. During the first 18 years of her career, Ms. Dopjera held various positions with responsibility across all operational areas, to include accounting, internal audit, Call Report preparation and review while working for community as well as regional banks.

In 2000, Ms. Dopjera joined the public accounting firm of Harper & Pearson Company, P.C., where she served as Practice Leader for the Firm’s financial institutions practice covering community and regional institutions. The Firm’s services included financial statement audit, accounting, tax preparation and filing, internal control audit, Call Report audit, loan and asset quality review, and design and implementation of internal controls over financial reporting frameworks for institutions regulated under FDICIA and Sarbanes-Oxley. In 2018, Ms. Dopjera retired from Harper & Pearson Company, and currently provides accounting, consulting, and training services to financial institutions.

Registration Options
Live Access, 30 Days OnDemand Playback, Presenter Materials and Handouts $1,209

Available Upgrades:

  • 12 Months OnDemand Playback + $440
  • 12 Months OnDemand Playback + CD + $630
  • Additional Live Access + $375 per person
April 8, 2022/by Katie Reiser
https://www.wisbank.com/wp-content/uploads/2021/09/Wisconsin-Bankers-Association-logo.svg 0 0 Katie Reiser https://www.wisbank.com/wp-content/uploads/2021/09/Wisconsin-Bankers-Association-logo.svg Katie Reiser2022-04-08 08:58:152023-04-03 10:35:37Bank Call Report Preparation for Beginners – 5 Part Series
CFO, Webinar Call Report

Call Report Series: Call Reporting Basics

Sometimes back to basics is the way to go. This program will explain why Call Reports are required, how they are used, and how to avoid misreporting — plus the implications of recent line-item revisions. Help ensure accuracy and understanding with this well-timed webinar.

AFTER THIS WEBINAR YOU’LL BE ABLE TO:
• Understand why Call Reports are required and how examiners use them
• Properly report assets and liabilities in Schedule RC
• Ensure the accurate classification of income and expenses in Schedule RI
• Evaluate the impact of recent Call Report line-item revisions and instructional changes for key Call Report schedules
• Recognize commonly misreported items in Schedules RC and RI and supporting schedules

WEBINAR DETAILS
This webinar will cover the basic principles of call reporting, including why the Call Report is required and how it is used by examiners, auditors, and bankers. With Call Reports, everything begins with the balance sheet, Schedule RC, and income statement, Schedule RI. This session will focus on Schedules RC and RI to help Call Report preparers and reviewers accurately report bank assets, liabilities, and income. This webinar will highlight the most common mistakes in classifying assets and liabilities on Schedules RC and RI and their supporting schedules.

WHO SHOULD ATTEND?
This informative session is designed for all Call Report preparers and reviewers, including CFOs, controllers, and others responsible for ensuring the accuracy of their institution’s quarterly Call Reports.

TAKE-AWAY TOOLKIT
• PDF booklet with relevant regulatory guidance and Call Report schedules with helpful notes and supplementary information
• PDF of slides and speaker’s contact info for follow-up questions
• Attendance certificate provided to self-report CE credits
• Employee training log
• Interactive quiz

NOTE: All materials are subject to copyright. Transmission, retransmission, or republishing of any webinar to other institutions or those not employed by your agency is prohibited. Print materials may be copied for eligible participants only.

PRESENTERS
Michael Gordon, CPA, Mauldin & Jenkins, LLC and Kris Trainor, CPA, CFE, Mauldin & Jenkins, LLC
Michael Gordon is a CPA and partner in the Atlanta office of Mauldin & Jenkins, LLC. He received his bachelor’s in European History and Economics in 2003 from Vanderbilt University and received his MBA with a concentration in Accounting in 2005 from the Georgia Institute of Technology Scheller College of Business. Since joining Mauldin & Jenkins in 2005, he has focused on financial institution audits and employee benefit plans. Gordon also has experience with HUD and governmental entity audits. He is a member of the American Institute of Certified Public Accountants and the Georgia Society of Certified Public Accountants.

Kris Trainor is a partner in the Atlanta office of Mauldin & Jenkins, LLC. He received his BBA in Accounting from Georgia Southern University in 1995. Since joining Mauldin & Jenkins in 1995, Trainor has focused on financial institution services, including audit, tax, and consulting. He has continued his education by attending various audit and tax classes and is a member of the American Institute of Certified Public Accountants, the Georgia Society of Certified Public Accountants, and the Association of Certified Fraud Examiners. Trainor is a CPA in Georgia and previously served on the AICPA’s Examination Content Subcommittee for the audit section of the CPA exam.

REGISTRATION OPTIONS
$245 Live Webinar Access
$245 On-Demand Access + Digital Download
$320 Both Live & On-Demand Access + Digital Download

March 4, 2022/by Katie Reiser
https://www.wisbank.com/wp-content/uploads/2021/09/Wisconsin-Bankers-Association-logo.svg 0 0 Katie Reiser https://www.wisbank.com/wp-content/uploads/2021/09/Wisconsin-Bankers-Association-logo.svg Katie Reiser2022-03-04 11:22:192022-03-04 11:22:19Call Report Series: Call Reporting Basics
Branch Manager, Compliance, Internal Audit, Risk Management, Senior Management, Training and Development, Webinar Audit, Call Report, Compliance

Call Report Preparation 2 Day Streaming

This 2 day live streaming event will provide information on new, proposed, and revised changes to the Call Report with identification of specific Call Report line items impacting December 2023 and beyond. Accounting guidance and regulatory changes will be discussed and presented in order to update those with Call Report preparation and review responsibilities.

The Call Report is constantly in a state of change. We worked through the extensive changes that took place over the course of the past few years.

As we approach the final reporting quarter for 2023, questions are raised over what the reporting impact will be from the FASB revisions to accounting and reporting of TDRs and the elimination of our current terminology related to modified loans.

In addition, were you comfortable with the reporting impact within your Call Report related to the adoption of CECL? Do you understand the impact of reporting Purchase Credit Deteriorated (PCD) loans and securities in the Report of Condition as well as other schedules that require specific accounting for all PCD assets?

Participants will receive handout materials to include a PDF version of the presentation and additional documentation required to support the topics covered in the webinar. The FFIEC 041 and 051 reports will be referenced in the presentation and materials, however, if you file the FFIEC 031 report, the information covered will also benefit your bank.

Call Report Preparation All Day Live Streaming – Day 1
October 12, 2023, 9:00 am CST

The following schedules will be covered, however, not all line items within each schedule will be discussed (subject to change):

Schedule RC – Report of Condition
Schedule RI – Report of Income
Report of Income schedules:
RI-A – Changes in Equity Capital
RI-B – Charge-Offs and Recoveries
RI-C – Allowance for Credit Losses
RI-E – Explanations
Report of Condition schedules:
RC-A – Cash and Due From Banks
RC-B – Securities
RC-F – Other Assets
RC-G – Other Liabilities

Call Report Preparation All Day Streaming – Day 2
October 13, 2023, 9:00 am CST

The following schedules will be covered, however, not all line items within each schedule will be discussed (subject to change):

RC-C – Loans
RC-E – Deposits
RC-K – Average Balances
RC-L – Unused Commitments & Off-Balance Sheet Items
RC-M – Memoranda
RC-N – Past Due, Nonaccruals & TDRs
RC-O – Insurance Assessments
RC-P – Mortgage Banking Activities
RC-Q – Reporting Fair Value Assets and Liabilities
RC-R Part I – Capital Ratios and the CBLR
RC-R Part II – Risk Weighting Assets (with a focus on the loan portfolio and unfunded commitments)
RC-S – Servicing, Securitization, Sales
SU – Report 051 items covered with discussion of Form 041 corresponding items

What You’ll Learn
This 2-day live streaming training will cover general preparation instructions, background on regulatory matters that impact the Call Report, changes in reporting status, regulatory rules, and general information about reporting requirements under U.S. GAAP.

A summary of the reporting impact and the implementation timelines for new Accounting Standards Updates (ASU) related to the following will be discussed:

  • Reference Rate Reform and ASC Topic No 848 o Recap on Credit Loss Accounting (CECL) under ASU 2016-13 (ASC Topic No 326) to include regulatory reporting matters and common questions that arose during implementation.
  • Reporting Modified Loans under ASU 2022-02 and ASC Topic No 326.
  • ASU 2022-01 Layering Method – Derivatives o ASU 2022-03 Fair value measures for equity securities with contractual restrictions
  • Staff Accounting Bulletin No 121 on Crypto-Asset safeguarding obligations

There are several data points that will be removed from the September Call Report based upon the FDIC’s review. A discussion of these regulatory changes and other changes impacting the current Call Report will be covered in detail. As new regulatory matters arise, they will be added to the agenda in order to provide participants with the most current training applicable for year-end 2023 reporting and the first quarter of 2024.

Who Should Attend
Call Report preparation requires knowledge of bank accounting, bank regulations, and virtually all bank operations. Annual training is highly recommended by regulators. Banks should have a trained preparer and a trained reviewer. Anyone responsible for preparing, reviewing, or signing a Call Report will find this program valuable. Experienced preparers and reviewers will benefit from the updates and the continued discussion on accounting and financial reporting matters. The seminar will provide basic training for new preparers, though some basic accounting knowledge is helpful, and complete coverage of new and complex issues for experienced preparers. Specific areas of concern should be communicated to the sponsor in advance of the seminar so that these areas can be covered with appropriate adequacy.

Field of Study: Accounting

Skill level: Basic

Prerequisites: Basic knowledge of a bank’s general ledger chart of accounts with a basic understanding of bank accounting. Familiarity with preparing a call report.

Advanced Preparation: None

Instructor Bios
Cynthia Dopjera, a Certified Public Accountant, has 38 years of experience focused on accounting and regulatory reporting for financial institutions. During the first 18 years of her career, Ms. Dopjera held various positions with responsibility across all operational areas, to include accounting, internal audit, Call Report preparation and review while working for community as well as regional banks.

In 2000, Ms. Dopjera joined the public accounting firm of Harper & Pearson Company, P.C., where she served as Practice Leader for the Firm’s financial institutions practice covering community and regional institutions. The Firm’s services included financial statement audit, accounting, tax preparation and filing, internal control audit, Call Report audit, loan and asset quality review, and design and implementation of internal controls over financial reporting frameworks for institutions regulated under FDICIA and Sarbanes-Oxley. In 2018, Ms. Dopjera retired from Harper & Pearson Company, and currently provides accounting, consulting, and training services to financial institutions.

Andrea Lambert is currently lending her skills as a trainer and consultant as a member of the 3PR staff. Andrea has over 20 years of banking experience with a broad range of financial and operational skills. She began her banking career as a part-time teller and bookkeeper as she completed her BS in finance from Illinois State University. In 2005, she started a seven-year career with The Office of the Comptroller of the Currency as an Associate National Bank Examiner, becoming familiar with rules and regulations, best practices, and success strategies as they relate to the call report process and the banking industry as a whole. In 2012, Andrea filled the Cashier position at a local community bank. During the ten years she worked there, she was responsible for ensuring the accuracy of various operational components of the bank, with a focus on call report preparation.

Continuing Education Credit Information
Call Report Preparation 2 Day Streaming has been approved for 12 CPE credits. Credits are redeemable for Live attendance only.

Registration 

Live Access + Includes: Access the recording for 12 months.  $1889

March 4, 2022/by Katie Reiser
https://www.wisbank.com/wp-content/uploads/2021/09/Wisconsin-Bankers-Association-logo.svg 0 0 Katie Reiser https://www.wisbank.com/wp-content/uploads/2021/09/Wisconsin-Bankers-Association-logo.svg Katie Reiser2022-03-04 11:16:282023-08-30 10:51:58Call Report Preparation 2 Day Streaming
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