Trust Examiner School - September 2023

Internal Use Only

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Internal Use Only

Resources • FDIC: Audits & Accounting Issues https://www.fdic.gov/regulations/examinations/trustmanual/section_2/fdic_section_ 2-internal_controls_and_auditing.html#audits_and_accounting_issues • SOC for Service Organizations https://www.aicpa.org/interestareas/frc/assuranceadvisoryservices/serviceorganiza tion-smanagement.html • FFIEC Call Report Requirements https://www.ffiec.gov/forms041.htm

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