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
- Capital Adequacy
- Asset Quality
- Accounts Receivable and Inventory Financing
- Agricultural Lending
- Allowance for Loan and Lease Losses
- Allowances for Credit Losses
- Asset-Based Lending
- Bank Premises and Equipment
- Cash Accounts
- Commercial Loans
- Commercial Real Estate Lending
- Concentrations of Credit
- Credit Card Lending
- Deposit-Related Credit
- Due From Banks
- Floor Plan Lending
- Installment Lending
- Investment Securities
- Lease Financing
- Leveraged Lending
- Loan Portfolio Management
- Mortgage Banking
- Oil and Gas Exploration and Production Lending
- Other Assets (and Other Liabilities)
- Other Real Estate Owned
- Rating Credit Risk
- Residential Real Estate Lending
- Retail Lending
- Student Lending
- Trade Finance and Services
- Management
- Earnings
- Liquidity
- Sensitivity to Market Risk
- Other Activities
- Bank Dealer Activities
- Consigned Items and Other Customer Services
- Emerging Market Country Products and Trading Activities
- Foreign Exchange
- Futures Commission Merchant Activities
- Internal Control Questionnaires/Verification Procedures
- Merchant Processing
- Payment Systems
- Private Placements
- Retail Nondeposit Investment Products
- Risk Management of Financial Derivatives
- Community Reinvestment Act Examination Procedures
- Compliance Management Systems
- Depository Services
- Electronic Fund Transfer Act (Interagency)
- Fair Credit Reporting
- Fair Debt Collection Practices Act Examination Procedures (Interagency)
- Fair Lending
- Flood Disaster Protection Act (Interagency)
- Garnishment of Accounts Containing Federal Benefit Payments
- Home Mortgage Disclosure (Interagency)
- Homeownership Counseling Examination Procedures
- Military Lending Act
- Other Consumer Protection Laws and Regulations
- Privacy of Consumer Financial Information
- Protecting Tenants at Foreclosure Act
- Real Estate Settlement Procedures Act
- SAFE Act
- Servicemembers Civil Relief Act
- Telephone Consumer Protection Act Examination Procedures (Interagency)
- Truth in Lending Act (Interagency)
- Unfair or Deceptive Acts or Practices and Unfair, Deceptive, or Abusive Acts or Practices
* Includes rescissions of some sections