Bank Auditing and Accounting Report is designed to help you understand the latest issues and regulatory developments that affect bank auditing and accounting, including activities at the Federal Deposit Insurance Corporation (FDIC), Federal Reserve Board (FRB), Financial Accounting Standards Board (FASB), Office of the Comptroller of the Currency (OCC), Office of Thrift Supervision (OTS), Securities and Exchange Commission (SEC), and American Institute of Certified Public Accountants (AICPA).