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"

    Past Meeting Highlights

    April 17, 2012

    January 6, 2012

    Archived Meeting Highlights

    Members of the Expert Panel

    Paul Haus (Chair), Ernst & Young

    Scott C. Bain, SunTrust Banks, Inc.

    Tom Canfarotta, KPMG LLP

    Chip Currie, PricewaterhouseCoopers LLP

    Sydney Garmong, Crowe Horwath

    Larry Gee, OneWest Bank

    Hugh Guyler, Deloitte & Touche, LLP

    Lee Keel, Wells Fargo

    Jamie Mayer, Grant Thorton

    Randy Morse, Andrews Hooper Pavlik, PLC

    Barry Pelagatti, BDO USA, LLP

    John Rieger, U.S. Bank

    Todd A. Sprang, CliftonLarsonAllen

    Xihao Hu, Toronto-Dominion Bank Group

    Learn more about the Expert Panel members by reading their biographies.

    Staff Contacts

    Salome J. Tinker, Senior Technical Manager

    Expert Panel Recommended Guidance


    CPE and Conferences


    NewsTraining & Development

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