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Federal Deposit
Insurance Corporation

Each depositor insured to at least $250,000 per insured bank

Accounting and Auditing Resource Center

Accounting and Auditing Resource Center - Resources on Current Expected Credit Losses (CECL) and Part 363 Annual Independent Audits and Reporting Requirements

The FDIC has developed informational resources for bankers and other interested parties on a variety of key issues, including the current expected credit losses (CECL) accounting standard and Part 363 Annual Independent Audits and Reporting Requirements. The FDIC also provides community bankers with frequently asked questions, links to relevant accounting resources, and mailboxes established to handle individual questions on accounting and auditing issues.

Please note, the information contained on the Accounting and Auditing Resource Center website and its links is not an exhaustive list of all accounting and auditing guidance issued.

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