Current Expected Credit Losses (CECL): What Auditors & Regulators Expect

Auditing & Accounting Collections Compliance Lending Operations Senior Management & Directors

On-Demand Webinar:

StreamedMay 14, 2026Duration90 minutes

Unlimited & shareable access starting two business days after live stream
Available on desktop, mobile & tablet devices 24/7
Take-away toolkit
Ability to download webinar video
Presenter's contact info for questions

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CECL continues to challenge community financial institutions as delinquency and charge-off trends rise and profitability feels the impact.

With ASU 2025-08 introducing key changes for purchased loans, precision and transparency are more important than ever. This webinar will prepare you to address regulator and auditor expectations with confidence. Learn how to strengthen qualitative factor evaluation, forecast adjustment, and model risk management. Gain valuable insights into common findings, recommended practices, and actionable steps to ensure CECL compliance and audit readiness.

KEY WEBINAR TAKEAWAYS

Current credit quality trends and key CECL metrics
Key points from the Interagency Policy Statement on Allowances for Credit Losses
Evaluating and documenting qualitative factors and forecast adjustments
Model validation expectations
Common findings and recommended practices
Preparing for your upcoming audit and examination

BONUS MATERIALS

Evaluation of nine qualitative factors template
Useful website links to CECL resources and guidance

WEBINAR DETAILS

CECL fundamentally changed the way that community financial institutions estimate loan losses, and Accounting Standards Update (ASU) 2025-08 recently amended CECL for purchased loans. Increasing delinquency and charge-off trends have compounded provisioning, and profitability has suffered across the industry. The evaluation of qualitative factors and forecast adjustments has been challenging. In addition, there are ongoing model risk management aspects to take into consideration, including model validation. We want to set you up for success during your next audit and examination by sharing common findings and recommended practices. Let’s go!

WHO SHOULD ATTEND?

Management
Governance
Individuals involved in the CECL calculation

TAKE-AWAY TOOLKIT

Employee training log
Interactive quiz
PDF of slides and speaker’s contact info for follow-up questions
Attendance certificate provided to self-report CE credits

NOTE: All materials are subject to copyright. Transmission, retransmission, or republishing of any webinar to other institutions or those not employed by your institution is prohibited. Print materials may be copied for eligible participants only.