Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies - Audit and Accounting Guide
Updated for 2019, this industry standard resource offers comprehensive and reliable accounting implementation guidance for preparers.

If you are purchasing a product in one of the following formats, please check the system requirements below:

Online Professional Library
The AICPA Online Professional Library will operate in a variety of configurations, but only the configuration described below is supported by our technicians:

  • Windows 7+ (Latest Microsoft Edge, Internet Explorer, Firefox or Chrome)

eBooks through VitalSource®

Operating Systems:

  • Windows 7/8/8.1/10 (32/64 bit)
  • Mac (OS X 10.9 or later)


  • Chrome (stable channel)
  • Firefox (release channel)
  • Safari 9+
  • Internet Explorer 11+
  • Microsoft Edge
  • Mobile Safari 9+
  • Chrome for Android (stable channel)


  • iPhone (iOS 10 or later)
  • iPad (iOS 10 or later)
  • Android Smartphone 5.0 or later
  • Android Tablet (Android OS 5.0 or later)
  • Kindle Fire (OS 5 or later)

VitalSource supports the current browser version.

Other Software Needs
To access your Interactive eBook on your tablet, desktop or mobile device, download the appropriate VitalSource Bookshelf app. Downloading this product will require an account with the third-party vendor and your data will be treated according to the vendor’s terms and conditions.


  • eBooks are intended for a single user only.
  • eBooks are accessible immediately after completing your purchase. Access to the link on the AICPA Store expires one year from the purchase date. You must create a VitalSource account before this time elapses in order to have continued access.
  • This product is refundable within 14 days of your purchase date if no more than 20% of the content was accessed.

Read our eBook Tutorial and see our FAQ for more information.


  • Adobe® Acrobat® Reader 8 or higher
Product details

Who Will Benefit?

  • This guide is applicable for management accounting and financial professionals at depository and lending institutions of all sizes, as well as CPAs at auditing firms of all sizes who perform engagements in the depository and lending industry.

Key Features

  • The latest auditing and regulatory guidance specific to financial institutions.
  • Background on the financial institutions industry as well as interpretive guidance for both new and existing rules.
  • Coverage of regulatory updates from key industry regulators (FDIC, OCC, Federal Reserve and NCUA)
  • Illustrative auditor's report
  • Appendix highlighting FASB's project on accounting for financial instruments, including overview of FASB ASU No. 2016-01, FASB ASU No. 2016-13, and FASB ASU No. 2017-12.

The clear and practical guidance you need.
The financial services industry is undergoing significant change. This has added challenges for institutions assessing their operations and internal controls for regulatory considerations.

Updated for 2019, this industry standard resource offers comprehensive, reliable accounting implementation guidance for preparers. This guide offers clear and practical guidance of audit and accounting issues, and in-depth coverage of audit considerations, including controls, fraud, risk assessment, and planning and execution of the audit.

Topics covered include:

  • Transfers and servicing;
  • Troubled debt restructurings;
  • Financing receivables and the allowance for loan losses; and,
  • Fair value accounting

This guide also provides direction for institutions assessing their operations and internal controls for regulatory considerations as well as discussions on existing regulatory reporting matters.

Table of contents
Ratings and reviews

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

Member Quantity:
Nonmember Quantity:
Estimated total:
Add to cart
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
Contact us online
Back to Top