United States

Audit & Accounting Guide:

Depository and lending institutions updated


The American Institute of Certified Public Accountants Audit & Accounting Guide, Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies, was updated as of July 1, 2020. The guide is directed primarily to those aspects of the preparation and audit of financial statements that are unique to depository and lending institutions or are considered particularly significant to them. RSM professionals Mike Lundberg, Michael Gaiso and Faye Miller contributed to the development of this edition of the guide.

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