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Update Details
4/9/2019EM-21.3 Investments
Removed a Note that the FCA Handbook (regulations) was in process of being updated for the new investment regulations. That update is now complete. (There were no other changes to the Examination Manual guidance, so the 2/28/2019 Published date was not updated.)
4/9/2019WP 21.3-3 Investment Policies and Procedures Workpaper
Removed a Note that the FCA Handbook (regulations) was in process of being updated for the new investment regulations. That update is now complete. (There were no other changes to the Examination Manual workpaper, so the 2/28/2019 published date was not updated.)
4/9/2019WP 003 Board Policies & Charters Workpaper
Updated the Lending Policies and Underwriting Standards row (page 7) to reference recently issued FCA Bookletter BL-069, updated the Investment Management row (page 14) to address changes to the FCA investment regulations, and made other technical/grammatical updates.
3/18/2019EM-33.1 Federal Lending Regulations
Published new guidance for the TILA procedure and made other technical/grammatical updates.
3/13/2019WP 33.3-3 AMIS Workpaper
Added a Note in row 3 and revised the Notes in rows 21c and 21g.  Made other technical/grammatical updates.
2/28/2019EM-21.3 Investments
Updated the Overview section and the guidance for the first two procedures, which address Investment Quality, and published new guidance for the remaining procedures, which address Investment Management.  The guidance reflects changes to FCA’s investment regulations that became effective on January 1, 2019.
2/28/2019WP 21.3-3 Investment Policies and Procedures
Added this workpaper for examining investment policies and procedures.
12/12/2018EM-31.4 Human Capital Management
Published new guidance on compensation committees, director and employee compensation, and benefit and retirement programs, and updated the Overview section.
12/12/2018WP 31.4-8 Compensation Committee Workpaper
Added this workpaper for examining Compensation Committee guidance, membership, and operations.
7/17/2018EM-41.2 Earnings Management
Updated the guidance related to funds transfer pricing, with the most substantive changes in the Overview section, Monitoring & Reporting procedure, and the procedures in the Funds Transfer Pricing section.  Also, made other technical/grammatical updates.
6/5/2018EM-31.4 Human Capital Management
Published new guidance on job descriptions, performance standards and evaluations, and training and development; updated guidance on succession planning to address qualifications; and made other technical/grammatical updates.
4/30/2018EM-1.2 Overview of FCA Examination Process
Updated the Corrective Actions section to reflect a change in how we communicate expectations for resolving areas of concern, and made other technical/grammatical updates.  With this change, we no longer refer to required and recommended actions and will now use matters requiring attention (or MRAs) to communicate items the board and management need to address.
3/28/2018WP 33.3-2 Quarterly Report Workpaper
Added or revised the Notes in rows 2, 3, 30, 31, and 32.  Made other technical/grammatical updates.
2/15/2018EM-33.1 Federal Lending Regulations
Updated guidance for the HMDA procedure to address changes to the regulations effective 1/1/2018, and made other technical/grammatical updates.
2/15/2018WP 33.3-1 Annual Report Workpaper
Updated rows 5, 18, 25j, 37, and 67 and added rows 36x, 112, and 113 to address disclosure requirements for banks related to the new capital regulations. Updated rows 25j, 38, and 67 and added row 36x to address disclosure requirements for associations related to the new capital regulations.  Added Notes in rows 88 and 111.  Made other technical/grammatical updates.
2/15/2018WP 11.2-3 Capital Distributions
Added this workpaper for examining compliance with capital distribution requirements.
2/15/2018WP 11.2-5 Capital Regulatory Compliance
Added this workpaper for examining compliance with requirements related to capital bylaws and resolutions, preferred stock and subordinated debt, and capital buffers (limits on capital distributions and certain discretionary bonus payments).
1/4/2018High-Risk Asset Accounting and Reporting
Updated the Other Property Owned section to reflect revenue recognition accounting changes.  (This document is referenced within the EM-22.2 Risk Identification Exam Manual section.)
11/15/2017EM-33.2 Borrower Rights
Published new guidance for examining this topic.
9/7/2017EM-31.5 Mission Compliance
Published new guidance for examining young, beginning, and small (YBS) farmer programs and audit of mission compliance-related issues.  Made other technical/grammatical updates.
6/21/2017EM-11.1 Capital Adequacy
Updated to incorporate changes related to the new capital regulations, and made other technical/grammatical updates.
6/21/2017EM-11.2 Capital Management
Updated to incorporate changes related to the new capital regulations, including substantive revisions to the guidance for the Plans & Strategies, Capital Distribution Programs, and Capital Compliance procedures.  Also, made other technical/grammatical updates.
6/6/2017EM-1.5 FCA Criminal Referral Form and Instructions
Published a new version of the FCA Criminal Referral Form, and made other technical/grammatical updates.
5/24/2017WP 33.3-2 Quarterly Report Workpaper
Updated rows 3 and 13 and added rows 31 and 32 to address disclosure requirements for banks related to the new capital regulations, and made other technical/grammatical updates.
5/15/2017EM-31.1 Corporate Governance
Published new guidance for examining several components of this topic, including director elections and qualifications, standards of conduct, criminal referral, whistleblower programs, unincorporated business entities, and audit of corporate governance issues.
5/15/2017WP 31.1-13 Standards of Conduct Policies and Procedures
Added rows 4, 5, and 6; revised the Notes in rows 3a, 3b, and 3l; and made other technical/grammatical updates.
4/20/2017WP 22.4-7 Lending (and Leasing) Limit Base Computation Workpaper
Updated to reflect changes resulting from the new capital regulations, and made other technical/grammatical updates.
4/18/2017EM-31.7 Information Technology & Security
Consolidated the former Security and IT Operations sections into this one new section, and created a new set of examination procedures.  Published the guidance for the Audit procedure.
4/17/2017EM-1.3 Financial Institution Rating System
Updated Attachment 1 by incorporating the new Capital benchmarks, modifying Assets benchmarks to refer to total regulatory capital rather than risk funds, adding or deleting some statistics in each applicable CAMELS section, and including links to a data dictionary.  Made other technical/grammatical updates in the body and attachment.
4/14/2017EM-33.1 Federal Lending Regulations
Changed topic name from Consumer Lending to Federal Lending Regulations.  Published guidance for the HMDA, Margin Stock, and Audit procedures.  Added a procedure on Servicemembers Civil Relief Act & Military Lending Act.
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