Getting the Most From Your Audit Committee

  • April 15, 2013

written by Shawn Barbour The recent financial crisis and corporate scandals have generated more focus on corporate governance, which affects us...

Tips for Businesses to Manage Social Media Risk

  • April 1, 2013

written by Josh Beaird Social media has become a part of our daily lives and it doesn’t appear to be going...

What’s at Risk with Use of Smartphones

  • March 1, 2013

Is it not amazing how powerful these smartphones we carry around are? They are tiny computers which allow us to do...

Website Hacking: How Secure is your Site?

  • February 4, 2013

written by Chris Griesemer When I talk with community banks and business owners about high risk technology most everyone believes their...

AICPA Clarity Project Redrafts AU Sections

  • January 28, 2013

In 2004, the Auditing Standards Board (ASB) began an effort to clarify Generally Accepted Auditing Standards (GAAS). This effort has come...

Regulatory Update: Should Banks Be Lowering ALLL Reserves?

  • January 28, 2013

With signs in recent months that the economy may be gaining some steam, many banks have begun reducing their Allowance for...

Agriculture Lending: Is It Déjà Vu All Over Again?

  • January 28, 2013

Agriculture lending presents sort of a conundrum for commercial lenders today. While there is certainly plenty of opportunity for community banks...

Accounting for OREO and Foreclosed Assets

  • July 20, 2012

Foreclosing on assets pledged as collateral is usually the last step a bank will take with borrowers who are delinquent in...

Should You Participate in Participation Loans?

  • July 20, 2012

Many community banks rely on participation loans as a source of alternative funds for lending. Selling participation loans may enable banks...