Expert Panel - Depository and Lending Institutions 


    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

    Expert panel communication with the SEC regarding "Day Two Loan Accounting"


    Additional Information


    Past Meeting Highlights

    August 13, 2014

    April 9, 2014

    Archived Meeting Highlights

    Members of the Expert Panel

    Sydney Garmong (Chair), Crowe Horwath

    Tom Canfarotta, KPMG LLP

    Chip Currie, PricewaterhouseCoopers LLP

    Brad Davidson, Crowe Horwath

    Dom Guiffrida, Ernst & Young, LLP

    Hugh Guyler, Deloitte & Touche, LLP

    Xiaho Hu, Toronto-Dominion Bank Group

    Lee Keel, Wells Fargo

    Mike Lundberg, McGladrey, LLP

    Randy Morse, Andrews Hooper Pavlik, PLC

    Barry Pelagatti, BDO USA, LLP

    John Rieger, U.S. Bank

    Todd A. Sprang, CliftonLarsonAllen

    Greg Talbott, Capital One Bank

    F. Aubrey Thatcher, Kinecta Federal Credit Union

    Observers

    Jamie Mayer, Grant Thornton, LLP

    Linda Bergen, Citi


    Staff Contacts

    Salome J. Tinker, Senior Technical Manager

    Teresa Brennan, Technical Manager



    Expert Panel Recommended Guidance

    Publications

    CPE and Conferences

    NewsNews

    NewsTraining & Development




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