May 14, 2026
CECL continues to challenge community financial institutions as delinquency and charge-off trends rise and profitability feels the impact.
With ASU 2025-08 introducing key changes for purchased loans, precision and transparency are more important than ever. This webinar will prepare you to address regulator and auditor expectations with confidence. Learn how to strengthen qualitative factor evaluation, forecast adjustment, and model risk management. Gain valuable insights into common findings, recommended practices, and actionable steps to ensure CECL compliance and audit readiness.
May 14, 2026
11:00 am - 12:30 pm EST
CECL fundamentally changed the way that community financial institutions estimate loan losses, and Accounting Standards Update (ASU) 2025-08 recently amended CECL for purchased loans. Increasing delinquency and charge-off trends have compounded provisioning, and profitability has suffered across the industry. The evaluation of qualitative factors and forecast adjustments has been challenging. In addition, there are ongoing model risk management aspects to take into consideration, including model validation. We want to set you up for success during your next audit and examination by sharing common findings and recommended practices. Let’s go!
KEY WEBINAR TAKEAWAYS:
Stephen J.M. Schiltz
CLA
Steve Schiltz is principal with CLA’s Tucson office. He began his career with CLA in 2002 and has extensive experience providing assurance and consulting services to community financial institutions. Steve has made presentations to management teams, supervisory committees, and boards of directors, as well as national speaking engagements and webinars.
A licensed Certified Public Accountant (CPA) in Arizona and Texas, Steve is a member of the Association of International Certified Professional Accountants (AICPA), Arizona Society of CPAs and the Beta Gamma Sigma Honor Society. He received his bachelor’s in accounting, cum laude, from the University of Arizona in Tucson.
Steve has produced and presented expert content for Community Bankers Webinar Network since 2015 and has presented to hundreds of community bankers nationwide. Want more from Steve? His library of upcoming and on-demand training webinars is below.
WHO SHOULD ATTEND?
Live Webinar - $279
On-Demand Webinar - $279
Live + On-Demand - $379
Get the best of both and save when you Bundle the Live & On-Demand Webinar registration! This option includes all the items listed above.
**100% surcharge applied to non-members.
| Susan Clark | Silvia Regalado | |
| Professional Development Coordinator | Professional Development Coordinator | |
| o: 317-387-9380 | o: 317-387-9380 | |
| d: 317-333-7169 | d: 317-333-7170 | |
| sclark@indiana.bank | sregalado@indiana.bank |