OCC Updates Booklets of the Comptroller’s Handbook

The updated booklets reflect the following:

• The interim final rule for the expanded supervisory cycle
• An updated OCC report of examination policy based on the revised Federal Financial Institutions Examination Council report of examination policy
• Information about the OCC’s authority to access banks’ books and records
• Revision of the OCC’s enforcement action policies
• The revised "Capital and Dividends" booklet of the Comptroller’s Handbook
• Updates to the OCC’s credit underwriting assessment
• Changes to references to include new issuances and to reflect rescissions of OCC issuances since June 28, 2018

The “Large Bank Supervision” booklet is for use by OCC examiners in connection with their examination and supervision of midsize and large national banks and federal savings associations as well as foreign-owned U.S. branches and agencies (collectively, banks). This booklet is also used to supervise international operations of both midsize and large banks. The “Bank Supervision Process” booklet of the Comptroller’s Handbook explains the factors considered when OCC designates banks as community, midsize, or large. The “Large Bank Supervision” booklet summarizes and expands on the information in the “Bank Supervision Process” booklet and should be used in conjunction with that and other booklets of the Comptroller’s Handbook as well as the FFIEC Information Technology (IT) Examination Handbook and the FFIEC Bank Secrecy Act/Anti-Money Laundering (BSA/AML) Examination Manual. 

The "Federal Branches and Agencies Supervision" booklet provides guidance on assessing the safety and soundness, effectiveness of risk management systems, and compliance with laws and regulations of federal branches and agencies. Examiners use this booklet in conjunction with the "Bank Supervision Process" and "Large Bank Supervision" booklets of the Comptroller's Handbook. Finally, the "Bank Supervision Process" and "Community Bank Supervision" booklets apply to the supervision of community banks by OCC. The updated booklets replace the booklets issued previously with the same titles. The updated booklets rescinded the following:

• OCC Bulletin 2016-13, "Communications Technology: Guidance for Banks' Maintenance of Records, Records Retention, and Examiner Access"
• Office of Thrift Supervision Examination Handbook section 360, appendix B, "Questions and Answers—Examination Obstruction"
• OCC Bulletin 2019-11, "Report of Examination: FFIEC Policy and Rescissions"
• "Overview" booklet in the Consumer Compliance series of the Comptroller’s Handbook

Related Links

• Press Release
• Bank Supervision Process
• Community Bank Supervision
• Federal Branches and Agencies Supervision
• Large Bank Supervision

Keywords: Americas, US, Banking, Comptroller Handbook, Large Banks, Community Banks, Banking Supervision, OCC