Call Report Series: 
Call Report Loan Classifications  

Tuesday, October 11, 2022
3:00 pm – 4:30 pm Eastern

Call Report precision can be prickly, especially on Schedule RC-C and other loan-related schedules.  Are your loan classification skills robust and well-honed?  If you need to enhance your abilities and brush up on the technicalities, this webinar is for you.

AFTER THIS WEBINAR YOU’LL BE ABLE TO:

• Accurately report loan information in Schedule RC-C by utilizing tips and best practices for assigning Call Report codes at loan origination
• Understand the regulatory definition of “loans secured by real estate” and how misinterpretation can cause misreporting of loans in Schedule RC-C
• Distinguish between owner-occupied and non-owner-occupied commercial real estate loans and recognize common loans that fall into those categories
• Identify common mistakes in the reporting of troubled debt restructurings (TDRs) and non-accrual loans in Schedules RC-C and RC-N
• Ensure consistency of loan codes and loan balances reported in Schedule RC-C and other loan-related schedules throughout the Call Report

WEBINAR DETAILS 

Reporting accurate information on Schedule RC-C and other loan-related schedules is one of the biggest challenges in call reporting.  Coding loans correctly at origination is crucial to ensuring loans are included in the correct Call Report categories.  This session will highlight common mistakes in coding loans, including what constitutes a loan secured by real estate, and how to determine owner-occupied versus non-owner-occupied loans.  Other reporting challenges will be highlighted, including non-accrual loans, TDRs, and maturity and repricing data.  The basics of Schedules RC-C and RC-N and reporting allowance for loan loss activity on Schedules RI-B and RI-C will also be covered.

WHO SHOULD ATTEND? 

This informative session is designed for new and experienced Call Report preparers, including CFOs, controllers, accounting personnel, loan operations employees, and others responsible for ensuring the accuracy of quarterly Call Report submissions.

TAKE-AWAY TOOLKIT

• PDF booklet with relevant regulatory guidance and Call Report schedules with helpful notes and supplementary information
• 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

SPEAKERS

Michael Gordon, CPA, Mauldin & Jenkins, LLC

Michael Gordon is a CPA and partner in the Atlanta office of Mauldin & Jenkins, LLC.  He received his bachelor’s in European History and Economics in 2003 from Vanderbilt University and received his MBA with a concentration in Accounting in 2005 from the Georgia Institute of Technology Scheller College of Business.  Since joining Mauldin & Jenkins in 2005, he has focused on financial institution audits and employee benefit plans.  Michael also has experience with HUD and governmental entity audits.  He is a member of the American Institute of Certified Public Accountants and the Georgia Society of Certified Public Accountants.

Kris Trainor, CPA, CFE, Mauldin & Jenkins, LLC

Kris Trainor is a partner in the Atlanta office of Mauldin & Jenkins, LLC.  He received his BBA in Accounting from Georgia Southern University in 1995.  Since joining Mauldin & Jenkins in 1995, Kris has focused on financial institution services, including audit, tax, and consulting.  He has continued his education by attending various audit and tax classes and is a member of the American Institute of Certified Public Accountants, the Georgia Society of Certified Public Accountants, and the Association of Certified Fraud Examiners.  Kris is a CPA in Georgia and previously served on the AICPA’s Examination Content Subcommittee for the audit section of the CPA exam.

Attendance verification for CE credits provided upon request.

Webinar Sponsored by Financial Education & Development

If you are having issues with registering online, please contact CBAO's Education, Training & Special Events Coordinator, Malia Widder, (614) 610-1877.