Events

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 are 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.

This webinar will focus on what to report in Schedule RC and Schedule RI.

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
Individuals new to Call Report preparation and those experienced preparers that would like a refresher on the reporting requirements of key Schedules RC and RI. This training can be used to supplement annual comprehensive Call Report training as recommended by the regulators.

Presenter 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 + CD + $140
    • Additional Live Access + $75 per person

The never-ending grind of preparing quarterly Call Reports is further complicated by reporting regulatory capital. Schedule RC-R can be convoluted and challenging. With this webinar, you will glean the take-aways needed to provide accurate reporting from over 100 pages of instructions.

After This Webinar You’ll Be Able To:

  • Accurately report the different types of capital, including common equity Tier 1 capital, Tier 1 capital, and Tier 2 capital
  • Understand the common deductions from capital and how they impact Part I and Part II of Schedule RC-R
  • Ensure the accuracy of the risk-weights assigned to assets and off-balance sheet items in Schedule RC-R, Part II
  • Identify common mistakes in reporting regulatory capital, particularly in the risk weighting of loans and loan commitments
  • Evaluate the community bank leverage ratio (CBLR) framework, including recent changes to the minimum leverage ratio requirement

Webinar Details
With over 100 pages of ever-changing instructions and rules, reporting regulatory capital in Call Report Schedule RC-R continues to be challenging. This webinar will provide a deep dive into reporting regulatory capital and common mistakes in the calculation of regulatory capital ratios and asset risk weights. It will address the CBLR, residential mortgage exposures, high volatility commercial real estate (HVCRE) exposures, deferred tax assets, and unfunded commitments. Participants will also learn how incorrect information in other Call Report schedules can impact reporting of regulatory capital.

Who Should Attend?
This informative session is designed for new and experienced call report preparers, including CFOs, controllers, accounting staff, and others responsible for ensuring the accuracy of quarterly Call Reports.

Take-Away Toolkit

  • PDF booklet with regulatory guidance and Call Report schedules that include helpful notes and supplementary information
  • 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 Bios
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.

Kris Trainor, CPA, CFE – Mauldin & Jenkins, LLC

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, Kris 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 – OnDemand Access + Digital Download
  • $350 – Both Live & On-Demand Access + Digital Download

Each webinar in this series is 1.5 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
June 16, 2022, 10:00 am 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
June 17, 2022, 10:00 am 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 + $150 per person

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
  • Income Statement and Balance Sheet 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
Bank Call Report Preparation for Beginners – Part 1

  • May 5, 2022, 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.

Bank Call Report Preparation for Beginners – Part 2

  • May 12, 2022, 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.

Bank Call Report Preparation for Beginners – Part 3

  • May 19, 2022, 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.

Bank Call Report Preparation for Beginners – Part 4

  • May 26, 2022, 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.

Bank Call Report Preparation for Beginners – Part 5

  • June 2, 2022, 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

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

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. All financial institutions continue to feel the impact of the reporting burden that originated from the economic crisis and COVID-19.

Questions continue to be raised about the termination of the CARES Act. What will the reporting impact be if the Act terminates as scheduled by the end of 2021? How will reporting TDRs be impacted?

In addition, what will be the reporting impact for financial institutions related to the implementation of the new accounting standard for credit losses, also known as CECL?

The year 2022 could, once again, be a challenging financial reporting year.

This live 6-hour streaming webinar will provide information on new, proposed, and revised changes to the Call Report with identification of specific Call Report line items impacted. 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.

Covered Topics

  • This webinar will cover new accounting and regulatory matters that impact the financial services industry and require reporting changes currently impacting the Call Report and those scheduled to impact the first quarterly filing for March 31, 2022. Proposed changes impacting future 2022 quarterly reporting will also be discussed. The impact of the terminated CARES Act and related regulatory interim and final rules resulting from the COVID-19 crisis will be discussed.
  • Specific schedules will also be discussed in detail and will include the base-line reporting requirements for Schedule RI and Schedule RC, along with several other schedules and reporting items that often raise the most questions or common errors.

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

  • Lease Accounting under ASU 2016-02
  • Credit Loss Accounting (CECL) under ASU 2016-13

A discussion of regulatory changes impacting the 2022 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 the March 31, 2022 Call Report. Currently, regulatory topics covered in this webinar will include:

  • What to reporting as sweep accounts in the newly added items for RC-E.
  • International Remittance Transfers and what changes are in effect that may impact the reporting items for your institution.
  • Accounting and reporting Troubled Debt Restructurings: 2022 reporting with the termination of Section 4013 of the CARES Act.
  • Risk weighting loans with targeted look as those loans impacted by modifications made as a result of COVID-19.
  • 2022 eligibility under the CBLR framework with reduced RC-R reporting.
  • Understanding the term “unconditionally cancelable” when it comes to reporting off-balance sheet commitments.
  • Loan coding items to be aware of including the current status for reporting PPP loans and the associated fees.
  • High level Call Report impact from the adoption of CECL. What to be aware of as you prepare for adoption of ASU 2016-13.
  • New item RC-R Part 1 item 31.b – what institutions are impacted by the new election related to the standardized approach to risk weighting counterparty credit risk?
  • Classification of HELOCs and reporting changes to open-end and closed-end lines of credit secured by 1-4 family residential properties. With the first new reporting year behind us – are we properly reporting these revolving lines?

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 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.

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 

Live Access, 30 Days OnDemand Playback, Presenter Materials and Handouts $1049

This 2 part series will take place on February 10th and 11th at 10:00 AM CT.

This 2-part webinar is designed for call report preparers, reviewers, or auditors that focus on the many loan related schedules included within the call report. Participants will learn the details of what is required to accurately prepare the loan related schedules and will provide detailed information related to:

  • Loan classifications by call code.
  • Risk weighting loans and understanding how to allocate loans into the proper RC-R part II reporting bucket.
  • Reporting unused commitments, reserves on unused commitments and risk weighting off-balance sheet exposures.
  • Understanding the term “unconditionally cancellable” when reporting unused commitments.
  • Insider loan reporting and what to be aware of in order to properly report.
  • Troubled debt restructurings from an accounting and regulatory perspective.
  • Reporting PPP loans and any associated borrowings.
  • Identification of HVCRE loans.
  • Reporting charge-offs and recoveries and the additional RI-B reporting for CECL banks.
  • Reporting and allocating your bank’s allowance for loan losses or allowance for credit losses (CECL banks) in Schedule RI-C.
  • Classification of HELOCs and reporting changes to open-end and closed-end lines of credit secured by 1-4 family residential properties that will be effect for reporting in 2021.

Covered Topics
The FFIEC 041and 051 forms will be the discussion focus in the presentation. Participants are encouraged to bring a copy of a recently filed call report for reference. call report schedules discussed will include the following:

  • RC on how to report your loan portfolio
  • RI on how to properly report loan income
  • RC-C on loan classifications and type codes
  • RC-C memoranda on restructured loans and Section 4013 loans
  • RC-K on reporting average balances of loans
  • RC-L on reporting unused commitments and letters of credit
  • RC-M related to reporting insider loans and reporting PPP loan information
  • RC-N with coverage on reporting past due loans, non-accrual loans and TDR
  • RI-B on charge-offs, recoveries and changes in the ALLL or the ACL for CECL banks
  • RI-C reporting on the ALLL or the ACL for CECL banks
  • RI-E focused on reporting adjustments to the ALLL or the ACL for CECL banks
  • RC-R Part I on unfunded commitments for CBLR and RC-R Part II related to risk weighting the loan portfolio and unfunded commitments

Who Should Attend?
This review of selected call report loan schedules and reporting items will benefit anyone responsible for preparing, reviewing, or auditing loan schedules for the call repot to include personnel in loan accounting, lending operations, loan officers, loan assistants, and any loan operations personnel responsible for coding loans or maintaining detailed documentation on the loan portfolio. This training will supplement annual comprehensive call report training recommended by bank regulators.

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

  • 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 + $150 per person

Staying abreast of the evolving accounting and regulatory environment is crucial for Call Report preparers and reviewers. This well-timed webinar will relay the latest Call Report preparation developments and spotlight frequent, yet avoidable, mistakes.

AFTER THIS WEBINAR YOU’LL BE ABLE TO:
Assess the impact of proposed Call Report revisions for the 2022 reporting year
Understand the Call Report changes at the end of 2021 related to items brokered and sweep deposits, international remittance transfers, and deferred taxes
Determine how accounting standards changes affect the Call Report, including changes to reporting the ALLL and operating lease liabilities
Evaluate the FDIC’s proposed transition away from quarterly Call Reports to a timelier and technologically focused reporting framework
Accurately handle commonly misreported Call Report items, including regulatory capital items revised in 2020

WEBINAR DETAILS
Given the ever-changing accounting and regulatory landscape, it is imperative that Call Report preparers and reviewers stay current with changes to the reporting forms and instructions. The agencies continue to issue proposed and finalized changes that will impact all Call Report filers in 2022 and beyond. This session will highlight Call Report changes effective in 2022 and other potential changes on the horizon, including the FDIC’s progress on moving away from quarterly reports to a more real-time reporting model. In addition, this timely webinar will cover recent Call Report changes and items that are commonly misreported, including regulatory capital.

Attendance certificate provided to self-report CE credits.

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 the quarterly reports.

TAKE-AWAY TOOLKIT
PDF booklet of relevant accounting and regulatory guidance
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 financial institution 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. Michael 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, Kris 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. Kris 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

The Call Report has been subject to many changes over the course of the past 18 months and continues to be impacted by economic, accounting and regulatory changes. Our recent challenges related to the economic crisis under COVID-19 have added to the reporting burden with changes impacting all financial institutions that continued into 2021 with the possibility of continuing to impact 2022.

A discussion of regulatory and accounting changes impacting the 2021 Call Report and those proposed to impact 2022 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 the December 31, 2021 reporting period with a look at what to expect for March 31, 2022.

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.

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

Reference Rate Reform under ASU 2020-04.
Lease Accounting under ASU 2016-02.
Credit Loss Accounting (CECL) under ASU 2016-13 to include current regulatory reporting matters.
Regulatory impact items covered will include:
Financial Institution Letters issued in 2021 impacting the Call Report to include recent guidelines on reporting deferred tax assets on a separate entity basis and use of the standardized approach for counterparty credit risk with new reporting item in RC-R Part 1 item 31.a. that will be effective for December 31, 2021.
Accounting for loan modifications and reporting Troubled Debt Restructurings to include the 2021 current status for reporting modifications under Section 4013 of the CARES Act and the Revised Statement issued by the Regulators. A look forward to 2022 will be discussed.
Off-balance sheet exposures to include a discussion on unconditionally cancelable commitments as provided in the Regulatory Capital Rules and applied to the Call Report.
Reporting Sweep Deposits under the newly added items in RC-E that will be applicable for all banks December 31, 2021.
PPP loan reporting, income recognition and risk weighting now that forgiveness is in process.
HELOC reporting in schedule RC-C and how to apply the new reporting rules when a loan converts to non-advancing status.

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.

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

Live Plus Five (days) – $265
OnDemand Recording – $295
CD-ROM – $345
Live Plus Six (months) – $365
Premier Package – $395