March 1990

Review of Regulatory Reports

This publication is a part of:

Collection: Comptroller’s Handbook

Series: Safety and Soundness

Category: Management


This booklet describes the regulatory reports that national banks must submit to the OCC for review and provides examiner guidance for reviewing such reports. These include the Consolidated Reports of Condition and Income and annual reports. The "Internal and External Audits" booklet of the Comptroller's Handbook provides more information about the 12 CFR 363 annual reporting requirements for both national banks and federal savings associations.


This booklet applies to the OCC's supervision of national banks. References to national banks in this booklet also generally apply to federal branches and agencies of foreign banking organizations. Refer to 12 USC 3102(b) and the "Federal Branches and Agencies Supervision" booklet of the Comptroller's Handbook for more information.