2023 Call Report Recap and Look Into 2024
This 90-minute webinar will include a discussion of regulatory and accounting changes impacting the fourth quarter of 2023 and those proposed to impact 2024. As new regulatory matters arise, they will be added to the agenda in order to provide participants with the most current training applicable for the December 31, 2023, reporting period with a look at what to expect for March 31, 2024.
In the ever-evolving world of finance, the Call Report undergoes constant change. Over recent years, we’ve adapted to extensive transformations and faced the impact of economic, accounting, and regulatory shifts. As we peer into the 2024 financial landscape, it’s crucial to acknowledge the journey and prepare for what lies ahead.
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.
2023 Call Report Recap and Look Into 2024 has been approved for 2 CPE credits. Credits are redeemable for live attendance only.
What You’ll Learn
- A recap on Credit Loss Accounting (CECL) under ASU 2016-13 (ASC Topic No 326) to include regulatory reporting matters.
- Reporting Modified Loans under ASU 2022-02 and ASC Topic No 326 upon CECL adoption.
- A discussion on Fair Value measures for equity securities with contractual restrictions under ASU 2022-03
- A look at Layering Method-Derivatives under ASU 2022-01
- A summary of Staff Accounting Bulletin No 121 on Crypto-Asset Safeguarding Obligations
- Reporting estimated uninsured deposits under FIL 54-2023 and FIL 37-2023
- A look at FIL 53-2023 and the proposed revisions for the March 2024 reporting period
- The proper reporting of overdrafts in Schedule RC-C
- A look at how multi-family loans can be assigned a 50% risk weight within Schedule RC-R Part II
- Reporting mortgage lending activities
- Transactions that could trigger a change in filing status.
- Advantages of opting into the Community Bank Leverage Ratio framework
- Deciphering when a loan should be a fixed interest rate versus a variable interest rate in Schedule RC-C Memo Item 2.
- A look at extensions of credit to insiders within Schedule RC-M
Who Should Attend?
This program offers value to anyone involved in preparing, reviewing, or signing a Call Report, whether they’re newcomers or seasoned professionals. The updates and discussions on accounting and financial reporting issues ensure that all participants can enhance their knowledge and skills.
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. Lambert 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, Lambert 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.
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