Our ALLL Review service provides financial institutions with an independent assessment of the institution’s methodology for calculating the Allowance for Loan and Lease Losses and of the documentation produced to support the ALLL calculation. Our review will assess whether an institution’s methodology and documentation are consistent with GAAP and supervisory guidance. An ALLL Review can help ensure that financial institutions meet the supervisory expectation of periodic independent validation of the ALLL methodology and its application.

Our consultants closely follow the proposed accounting standard that will introduce the CECL (Current Expected Credit Loss) model and significantly impact current ALLL practices. Please contact our Lending Department if you would like to discuss these proposed changes to recognizing credit impairment.

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