Comptroller's Handbook

The Office of the Comptroller of the Currency's (OCC) Comptroller's Handbook is prepared for use by OCC examiners in connection with their examination and supervision of national banks, federal savings associations, and federal branches and federal agencies of foreign banking organizations (collectively, banks). Each bank is different and may present specific issues. Accordingly, examiners should apply the information in this booklet consistent with each bank's individual circumstances.

Comptroller's Handbook by Series

* Includes rescissions of some sections

Comptroller's Handbook Alphabetical Listing

Publication Date	Title	Version
06/11/2024	Comptroller's Handbook: Retail Nondeposit Investment Products	June 2024
10/31/2023	Comptroller's Handbook: Telephone Consumer Protection Act Examination Procedures (Interagency)	October 2023
09/27/2023	Comptroller's Handbook: Lease Financing	September 2023
06/22/2023	Comptroller's Handbook: Asset Management	June 2023
05/25/2023	Comptroller's Handbook: Liquidity	May 2023
01/12/2023	Comptroller's Handbook: Fair Lending	January 2023
12/15/2022	Fair Debt Collection Practices Act Examination Procedures (Interagency)	December 2022
03/28/2022	Comptroller's Handbook: Commercial Real Estate Lending	March 2022
03/08/2022	Comptroller's Handbook: Large Bank Supervision	March 2022
12/20/2021	Comptroller's Handbook: Other Real Estate Owned	December 2021
12/09/2021	Comptroller's Handbook: Home Mortgage Disclosure	December 2021
10/28/2021	Comptroller's Handbook: Truth in Lending Act (Interagency)	October 2021
10/28/2021	Comptroller's Handbook: Retail Lending	October 2021
10/21/2021	Comptroller's Handbook: Payment Systems	October 2021
09/22/2021	Comptroller's Handbook: Earnings	September 2021
09/22/2021	Comptroller's Handbook: Earnings	September 2021
09/22/2021	Comptroller's Handbook: Regulatory Reporting	September 2021
09/22/2021	Comptroller's Handbook: Regulatory Reporting	September 2021
09/13/2021	Comptroller's Handbook: Problem Bank Supervision	September 2021
08/18/2021	Comptroller's Handbook: Model Risk Management	August 2021
04/29/2021	Comptroller's Handbook: Credit Card Lending	April 2021
04/15/2021	Comptroller's Handbook: Allowances for Credit Losses	April 2021
03/04/2021	Comptroller's Handbook: Servicemembers Civil Relief Act	March 2021
12/21/2020	Comptroller's Handbook: Foreword	December 2020
10/26/2020	Comptroller's Handbook: Concentrations of Credit	October 2020
06/29/2020	Comptroller's Handbook: Unfair or Deceptive Acts or Practices and Unfair, Deceptive, or Abusive Acts or Practices	June 2020
05/26/2020	Comptroller's Handbook: Sampling Methodologies	May 2020
03/30/2020	Comptroller's Handbook: Agricultural Lending	March 2020
03/26/2020	Comptroller's Handbook: Interest Rate Risk	March 2020
03/02/2020	Comptroller's Handbook: Protecting Tenants at Foreclosure Act	March 2020
08/27/2019	Comptroller's Handbook: Flood Disaster Protection Act (Interagency)	August 2019
07/25/2019	Comptroller's Handbook: Internal and External Audits	July 2019
07/15/2019	Comptroller's Handbook: Corporate and Risk Governance	July 2019
05/14/2019	Comptroller's Handbook: Real Estate Settlement Procedures Act	May 2019
03/15/2019	Comptroller's Handbook: Recovery Planning	March 2019
12/28/2018	Comptroller's Handbook: Consigned Items and Other Customer Services	December 2018
12/28/2018	Comptroller's Handbook: Litigation and Other Legal Matters	December 2018
12/28/2018	Comptroller's Handbook: Bank Premises and Equipment	December 2018
10/15/2018	Comptroller's Handbook: Oil and Gas Exploration and Production Lending	October 2018
10/15/2018	Comptroller's Handbook: Trade Finance and Services	October 2018
09/12/2018	Comptroller's Handbook: Deposit-Related Credit	March 2020
07/23/2018	Comptroller's Handbook: Capital and Dividends	July 2018
06/29/2018	Comptroller's Handbook: Community Bank Supervision	September 2019
06/28/2018	Comptroller's Handbook: Bank Supervision Process	September 2019
06/28/2018	Comptroller's Handbook: Compliance Management Systems	June 2018
06/28/2018	Comptroller's Handbook: Federal Branches and Agencies Supervision	September 2019
05/11/2018	Comptroller's Handbook: Military Lending Act	May 2018
05/01/2018	Comptroller's Handbook: Installment Lending	May 2018
01/31/2018	Comptroller's Handbook: Municipal Securities Rulemaking Board Rules	January 2018
01/15/2017	Comptroller's Handbook: Asset-Based Lending	January 2017
11/29/2016	Comptroller's Handbook: Emerging Market Country Products and Trading Activities	December 1995 (narrative), February 1998 (procedures)
05/09/2016	Comptroller's Handbook: Student Lending	February 2017
02/12/2016	Comptroller's Handbook: Country Risk Management	February 2016
10/27/2015	Comptroller's Handbook: Floor Plan Lending	January 2017
06/25/2015	Comptroller's Handbook: Collective Investment Funds	May 2014
06/15/2015	Comptroller's Handbook: Residential Real Estate Lending	January 2017
02/10/2015	Comptroller's Handbook: Personal Fiduciary Activities	February 2015
01/22/2015	Comptroller's Handbook: Government Securities Act	January 2015
01/14/2015	Comptroller's Handbook: Conflicts of Interest	January 2015
08/28/2014	Comptroller's Handbook: Electronic Fund Transfer Act (Interagency)	March 2019
08/20/2014	Comptroller's Handbook: Merchant Processing	August 2014
04/01/2014	Comptroller's Handbook: Garnishment of Accounts Containing Federal Benefit Payments	November 1995
02/12/2014	Comptroller's Handbook: Retirement Plan Products and Services	February 2014
02/07/2014	Comptroller's Handbook: Mortgage Banking	February 2014
11/06/2013	Comptroller's Handbook: Insider Activities	November 2013
11/06/2013	Comptroller's Handbook: Qualified Thrift Lender	November 2013
08/23/2012	Comptroller's Handbook: Unique and Hard-to-Value Assets	August 2012
04/16/2012	Comptroller's Handbook: SAFE Act	April 2012
10/15/2011	Comptroller's Handbook: Privacy of Consumer Financial Information	October 2011
06/15/2011	Comptroller's Handbook: Asset Management Operations and Controls	January 2011
05/15/2011	Comptroller's Handbook: Homeownership Counseling Examination Procedures	June 2011
08/15/2010	Comptroller's Handbook: Depository Services	August 2010
08/15/2009	Comptroller's Handbook: Other Consumer Protection Laws and Regulations	August 2009
02/15/2008	Comptroller's Handbook: Leveraged Lending	February 2008
12/15/2007	Comptroller's Handbook: Internal Control Questionnaires/Verification Procedures	December 2007
08/15/2004	Comptroller's Handbook: Related Organizations	August 2004
06/01/2002	Comptroller's Handbook: Insurance Activities	June 2002
01/15/2002	Comptroller's Handbook: Custody Services	January 2002
08/15/2001	Comptroller's Handbook: Investment Management Services	August 2001
04/15/2001	Comptroller's Handbook: Rating Credit Risk	April 2001
01/15/2001	Comptroller's Handbook: Internal Control	January 2001
03/15/2000	Comptroller's Handbook: Accounts Receivable and Inventory Financing	March 2000
05/15/1999	Comptroller's Handbook: Community Reinvestment Act Examination Procedures	June 2018
04/15/1998	Comptroller's Handbook: Loan Portfolio Management	April 1998
11/15/1997	Comptroller's Handbook: Asset Securitization	November 1997
03/15/1997	Comptroller's Handbook: Due From Banks	March 1990 (narrative), March 1998 (procedures)
01/15/1997	Comptroller's Handbook: Risk Management of Financial Derivatives	January 1997 (narrative), February 1998 (procedures)
10/15/1996	Comptroller's Handbook: Fair Credit Reporting	October 1996
06/15/1996	Comptroller's Handbook: Allowance for Loan and Lease Losses	June 1996 (narrative), May 1998 (procedures)
09/09/1995	Comptroller's Handbook: Futures Commission Merchant Activities	November 1995
03/15/1991	Comptroller's Handbook: Other Assets (and Other Liabilities)	March 1991
03/15/1990	Comptroller's Handbook: Bank Dealer Activities	March 1990
03/15/1990	Comptroller's Handbook: Cash Accounts	March 1990 (narrative), March 1998 (procedures)
03/15/1990	Comptroller's Handbook: Commercial Loans	March 1990 (narrative), March 1998 (procedures)
03/15/1990	Comptroller's Handbook: Foreign Exchange	March 1990
03/15/1990	Comptroller's Handbook: Investment Securities	March 1990
03/15/1990	Comptroller's Handbook: Private Placements	Narrative and Procedures - March 1990

Comptroller's Handbook

Comptroller's Handbook by Series

Examination Process Show

Safety and Soundness Show

Asset Management Show

Consumer Compliance Show

Securities Compliance Show

OTS Publications Show

Comptroller's Handbook Alphabetical Listing