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To: Chief Executive Officers of All National Banks, Federal Savings Associations, and Federal Branches and Agencies of Foreign Banking Organizations; Department and Division Heads; All Examining Personnel; and Other Interested Parties

Description: FFIEC Policy and Rescissions


The Federal Financial Institutions Examination Council (FFIEC) members1 issued today the “Federal Financial Institutions Examination Council Policy Statement on the Report of Examination.” The policy statement rescinds the “Interagency Policy Statement on the Uniform Core Report of Examination” issued October 1, 1993. OCC Examining Bulletin 1993-7, “Interagency Common Core Report of Examination,” is also rescinded.

The Office of the Comptroller of the Currency (OCC) is reviewing and updating its report of examination policy contained in the “Bank Supervision Process” booklet of the Comptroller’s Handbook. Until the OCC updates the “Report of Examination” section of the “Bank Supervision Process” booklet, the streamlined report of examination may be used for any OCC-supervised bank.

Note for Community Banks

The OCC uses this FFIEC policy in its supervision of all banks and in the development of the OCC’s report of examination policy.


The FFIEC ROE policy

  • contains a minimum set of report of examination principles, which
    • represent minimum expectation of content to be included in all reports of examination.
    • provide guidance on the preferred presentation of information.
  • allows the OCC to determine the specific format of its reports of examination.
  • provides the OCC with flexibility to continue to adapt its reports of examination to evolving bank supervision processes, advancing technologies, and industry feedback.

Further Information

Please contact Sarah Williams, National Bank Examiner and Core Policy Analyst, at (202) 649-6770.

Grovetta N. Gardineer
Senior Deputy Comptroller for Bank Supervision Policy

Related Links


 1 The FFIEC comprises the principals of the following: The Board of Governors of the Federal Reserve System, Federal Deposit Insurance Corporation, National Credit Union Administration, Office of the Comptroller of the Currency, Consumer Financial Protection Bureau, and State Liaison Committee.