BankAudit.net - External Audit Page

external audits

Proper Accounting for Loans Purchased at a Discount or Premium

Participations and SBA Loans Sold - A Sale or a Borrowing?

Net Operating Losses - Now Equity

Prepaid Assessments

Are You Buying a Bank? - Something You Must Know!

FASB Staff Position No. 157-e
Determining Whether a Market is Active and a Transaction is Not Distressed

Can IFRS Fill the GAAP in the US?

Amended FDIC Restoration Plan and Special Assessment

More Complications for Your Business Combinations

Is Your Investment in Securities Impaired?

FASB Could Impact Bank Capital

Bank Owned Life Insurance

New SEC Executive Compensation and Related Party Disclosure Rules

Impact of the New Interagency Statement on the Allowance for Loan and Lease Losses (ALLL) on Community Banks

FIN 48 – Accounting for Uncertainty in Income Taxes – Implementation Issues

Internal Control Guidance for Smaller Public Companies

Do You Understand the Role of Your Audit Committee?

Spring Cleaning for Your Audit Committee

SFAS 123(R) – Are you in compliance and reporting properly?

Guidance for Smaller Public Companies Reporting on Internal Control Over Financial Reporting

Finally the Difference Between Large and Small Public Companies Has Been Recognized

Setting the Tone at the Top

Proposed Amendment to FDICIA Raising Asset Size to $1 Billion.

Capital Considerations Including Continued Allowance of Trust Preferred Securities as Tier 1 Capital

SEC Issues Report on Off-Balance Sheet Transactions

FASB Issues Proposals on the GAAP Hierarchy

Internal Controls on Electronic Spreadsheets

Investment in Subsidiaries and Equities Comptroller’s Licensing Manual

SEC Extends Deadline for Non-Accelerated Companies Compliance With Section 404 of the Sarbanes-Oxley Act of 2002

IF YOU ARE A BANK DIRECTOR PLEASE READ THIS!!!!!!!

Annual Audit and Reporting Requirements – Extended Filing deadline for Management’s Internal Control Assessment and the Independent Auditor’s Attestation

New Generally Accepted Accounting Principle Requirements

Recent FASB Pronouncements

Latest PCAOB Aanswers to Auditing Internal Control Over Financial Reporting.

Corporate Governance

Fin-46 - Consolidation of Variable Interest Entities

New Guidance on Auditing Fair Value

Stock Option Plan Considerations

SFAS No. 150-Accounting for Certain Financial Instruments with Characteristics of Both Liabilities and Equity

Call Report Modernization Initiative

Call Report Changes

Interagency Guidance Issued Regarding Accounting for Deferred Compensation Agreements and Bank Owned Life Insurance

FDIC Expands Use of Merit Exams

AICPA Votes Down SOP for Loan Loss Reserves

SAS No. 99 - Understanding the Fraud Triangle

Proposed SOP provides new rules for allowance for credit loss

Outline of Auditor's Responsibility for Fraud

Brainstorming for Fraud

XBRL Implementation

Rules for Bank Audits Effective October 1, 2003

OCC Issues Paper Discussing Banking Market

Condition and Performance of Commercial Banks

Very important please read!!!
March 17,2003 Interagency Policy Statement on the Internal Audit Function and its Outsourcing.

Audit Committee Requirements for Non-publicly Traded Banks and Banks with Less than $500 Million in Assets

Dear Audit Committee Member - Answer This!

What is a Risk Based Audit? And why is the Risk Based Audit better than a traditional audit?

Board of Directors, Audit Committee, Management, External and Internal Auditors have you considered the following risks to your Bank?

CEO's and CFO's of SEC Banks - How Does the Sarbanes-Oxley Act effect you?

If your Bank has goodwill you need to know this!

What is the FDIC Outlook for the remainder of 2003?

Links

Accounting/Tax Resources
Accounting and tax resources for bank auditors
Associations/Professional Organizations
Audit and audit related professional associations
Educational Audit Resources
Education resources

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