2025 Regulatory Summit

/ŶƚĞƌŶĂů hƐĞ KŶůLJ

Chart 5: Community Bank Accounting and Audit Expenses Attributed to Compliance

60%

50%

40%

30%

20%

10%

Differences between smallest and largest asset-size quartiles are based on t-tests with statistical significance level of * p < 0.10, ** p < 0.05, or *** p < 0.01.

0%

2015*** 2016* 2017** 2018*** 2019*** 2020*** 2021*** 2022*** 2023*** 2024***

Accounting and Audit Expenses Attributed to Compliance (%)

Smallest Quartile

Second Quartile

Third Quartile

Largest Quartile

/ŶƚĞƌŶĂů hƐĞ KŶůLJ

Chart 6: Community Bank Consulting Expenses Attributed to Compliance

70%

60%

50%

40%

30%

20%

10%

Differences between smallest and largest asset-size quartiles are based on t-tests with statistical significance level of * p < 0.10, ** p < 0.05, or *** p < 0.01.

Consulting Expenses Attributed to Compliance (%)

0%

2015*** 2016*** 2017*** 2018*** 2019*** 2020*** 2021*** 2022*** 2023*** 2024***

Smallest Quartile

Second Quartile

Third Quartile

Largest Quartile