FDIC Finalizes Regulatory Threshold Updates and Indexing to Reflect Inflation

WASHINGTON – The Federal Deposit Insurance Corporation (FDIC) Board of Directors today approved a final rule that updates certain regulatory thresholds to reflect historical inflation, including those under 12 CFR part 363 related to annual independent audit and reporting requirements, and provides for future adjustments to those thresholds based on inflation. 

The changes set forth in the final rule provide a more durable framework preserving certain regulatory thresholds in real terms, thereby avoiding unintended and undesirable policy consequences. The final rule will provide meaningful burden relief for community banks, including through modifications to thresholds found in 12 CFR part 363 reporting and compliance requirements.

Additionally, the final rule provides immediate burden relief to insured depository institutions that are currently subject to part 363 requirements but will no longer be subject to such requirements under the updated thresholds in effect as of January 1, 2026.