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OCC Bulletin 2016-2
January 15, 2016
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Chief Executive Officers of All National Banks, Federal Savings Associations, and Federal Branches and Agencies of Foreign Banks; Department and Division Heads; All Examining Personnel; and Other Interested Parties
The Office of the Comptroller of the Currency (OCC), the Board of Governors of the Federal Reserve System, and the Federal Deposit Insurance Corporation (collectively, the agencies) are issuing this advisory to indicate their support for the principles and expectations set forth in the March 2014 Basel Committee on Banking Supervision (BCBS) supervisory guidance on external audits of banks.
The BCBS external audit guidance is not applicable to community banks.
The BCBS external audit guidance
Please contact Sydney S. Menefee, Deputy Chief Accountant; Vangjola Gjika, Professional Accounting Fellow; or Megan Bocko, Professional Accounting Fellow, Office of the Chief Accountant, at (202) 649-6280.
Jennifer C. Kelly
Senior Deputy Comptroller and Chief National Bank Examiner