2023 Call Report Preparation (Virtual via Zoom)

2023 Call Report Preparation (Virtual Live Seminar or Seminar Recording) 

March 9-10, 2023 
Schedule: 9am-11:30am and 1pm-3pm both days

Member Fee:
$425 (Virtual Live Seminar); $850 (Seminar Recording); $100 Add on Recording fee with Virtual Live Seminar Registration  
Non-Member Fee:
$625 (Virtual Live Seminar); $1050 (Seminar Recording); $100 Add on Recording fee with Virtual Live Seminar Registration   

Please note: Certificates will only be emailed to registered attendees following the program. We will verify attendance in Zoom. If you register for the recording, we will not be able to provide a certificate because we will not be able to track attendance.

The Call Report is constantly in a state of change. We worked through the extensive changes that took place over the course of the past few years.

As we approach the reporting deadline for year-end 2022 and looking into the first quarter of 2023, questions are raised over what will the reporting impact be from the FASB revisions to accounting and reporting of TDRs?

In addition, what will be the 2023 reporting impact for financial institutions as they prepare for adoption of CECL?   This 2-day virtual training will provide information on new, proposed, and revised changes to the Call Report with identification of specific Call Report line items impacted. Accounting guidance and regulatory changes will be discussed and presented in order to update those with Call Report preparation and review responsibilities.

In addition, this virtual training will provide basic training for new preparers and include extensive coverage of new and complex issues for experienced preparers. New, proposed, and revised changes will be presented in summary form at the beginning of the program with detailed discussion over the course of the training as we work through the schedules impacted by the changes applicable in current reporting as well as proposed reporting in the future.

Participants will receive handout materials to support the training agenda. This training will cover the FFIEC 041 and 051 forms, however, if you file the FFIEC 031 report, the information covered will also benefit your bank. It is advised that participants bring a copy of their recent Call Report, or print out a blank copy of the FFIEC form applicable to their bank.

Topics include
This 2-day virtual training will cover general preparation instructions, background on regulatory matters that impact the Call Report, changes in reporting status, regulatory rules, and general information about reporting requirements under U.S. GAAP.

A summary of the reporting impact and the implementation timelines for new Accounting Standards Updates (ASU) related to the following will be discussed:

  • Reference Rate Reform under ASU 2020-04
  • Lease Accounting under ASU 2016-02
  • Credit Loss Accounting (CECL) under ASU 2016-13 to include regulatory reporting matters.
  • Troubled Debt Restructuring under ASU 2022-02

A discussion of regulatory changes impacting the current Call Report will be covered in detail. As new regulatory matters arise, they will be added to the agenda in order to provide participants with the most current training applicable for year-end 2022 reporting and the first quarter of 2023.

Currently, regulatory topics covered in this training will include:

  • 2022 and 2023 eligibility under the CBLR framework with reduced RC-R reporting.
  • Understanding the term “unconditionally cancelable” when it comes to reporting off-balance sheet commitments.
  • Loan coding coverage with a focus on areas that create questions.
  • High level Call Report impact from the adoption of CECL. What to be aware of as you prepare for adoption of ASU 2016-13.
  • Classification of HELOCs and reporting changes to open-end and closed-end lines of credit secured by 1-4 family residential properties. With the first new reporting year behind us – are we properly reporting these revolving lines?
  • Reporting sweep accounts in the newly added items for RC-E.
  • International Remittance transfers and what changes are in effect that may impact the reporting items for your institution.


The following schedules will be covered, however, not all line items within each schedule will be discussed.

The training will commence with coverage on the anchor schedules:
Schedule RC – Report of Condition
Schedule RI – Report of Income

The following Report of Income schedules will be discussed:
RI-A - Changes in Equity Capital
RI-B - Charge-Offs and Recoveries
RI-C - Allowance for Credit Losses
RI-E - Explanations

The following Report of Condition schedules will be discussed:
RC-A - Cash and Due From Banks
RC-B – Securities
RC-C - Loans
RC-E - Deposits
RC-F - Other Assets
RC-G - Other Liabilities
RC-K - Average Balances
RC-L - Unused Commitments & Off-Balance Sheet Items
RC-M – Memoranda
RC-N - Past Due, Nonaccruals & TDRs
RC-O - Insurance Assessments
RC-P – Mortgage Banking Activities
RC-Q – Reporting Fair Value Assets and Liabilities
RC-R Part I - Capital Ratios and the CBLR
RC-R Part II - Risk Weighting Assets (with a focus on the loan portfolio and unfunded commitments)
RC-S - Servicing, Securitization, Sales
SU – Report 051 items covered with discussion of Form 041 corresponding items

Call Report preparation requires knowledge of bank accounting, bank regulations, and virtually all bank operations. Annual training is highly recommended by regulators. Banks should have a trained preparer and a trained reviewer. Anyone responsible for preparing, reviewing, or signing a Call Report will find this program valuable. Experienced preparers and reviewers will benefit from the updates and the continued discussion on accounting and financial reporting matters. The seminar will provide basic training for new preparers, though some basic accounting knowledge is helpful, and complete coverage of new and complex issues for experienced preparers. Specific areas of concern should be communicated to the sponsor in advance of the seminar so that these areas can be covered with appropriate adequacy.

Please Note: Bankers who attend this virtual training do not need to attend the half day Call Report Preparation seminar on March 8. The March 8 class is designed for bankers with years of call report experience who are only interested in recent changes. The recent call report changes will be discussed in both programs. Please contact the LBA if you have any questions.

Cynthia Dopjera, a Certified Public Accountant, has 38 years of experience focused on accounting and regulatory reporting for financial institutions. During the first 18 years of her career, Ms. Dopjera held various positions with responsibility across all operational areas, to include accounting, internal audit, Call Report preparation and review while working for community as well as regional banks. In 2000, Ms. Dopjera joined the public accounting firm of Harper & Pearson Company, P.C., where she served as Practice Leader for the Firm’s financial institutions practice covering community and regional institutions. The Firm’s services included financial statement audit, accounting, tax preparation and filing, internal control audit, Call Report audit, loan and asset quality review, and design and implementation of internal controls over financial reporting frameworks for institutions regulated under FDICIA and Sarbanes -Oxley. In 2018, Ms. Dopjera retired from Harper & Pearson Company, and currently provides accounting, consulting, and training services to financial institutions.

Andrea Lambert has over 20 years of banking experience with a broad range of financial and operational skills. She began her banking career as a part-time teller and bookkeeper while she completed her BS in Finance from Illinois State University. In 2005, she started a seven-year career with The Office of the Comptroller of the Currency as an Associate National Bank Examiner, becoming familiar with rules and regulations, best practices and success strategies as they relate to the call report process and the banking industry as a whole. In 2012, Andrea filled the Cashier position at a local community bank. During the ten years she worked there, she was responsible for ensuring the accuracy of various operational components of the bank, with a focus on call report preparation.

3/9/2023 9:00 AM - 3/10/2023 3:00 PM


Thursday, 09 March 2023

3/9/2023 9:00 AM - 3/10/2023 3:00 PM
3/9/2023 9:00 AM

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