Regulatory Alerts2026-08-14
Added
Accounting: Bank Accounting Advisory Series Updated
The Office of the Comptroller of the Currency released the 2026 edition of the Bank Accounting Advisory Series, which contains staff responses to frequently asked questions on accounting topics and promotes consistent application of accounting standards and regulatory reporting. This edition reflects updates to accounting standards issued by the Financial Accounting Standards Board on purchased loans, government grants, and internal-use software. The bulletin rescinds OCC Bulletin 2025-20, which conveyed the 2025 edition of the series. The guidance applies to all banks, defined collectively as national banks, federal savings associations, and federal branches and agencies of foreign banking organizations.
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