The accounting profession continues to navigate the changing and challenging business environment. We’ve been resilient by seizing opportunities, while providing guidance to accelerate and lead the evolution of client services and business practices. In this professional issues update Barry Melancon, President & CEO, AICPA and CEO of the Association, will share how the profession is accelerating and leading to grow services, connections and confidence while also keeping the profession attractive, prosperous and exciting for the next generation of CPAs and CGMAs.

Learning Objectives:

• Recall the current economic environment and important issues impacting the accounting and finance profession
• Recognize how the profession is taking on the challenge of change and embracing digital acceleration and emerging technologies to create and deliver value and new services

The global economy is poised for significant changes by 2025, driven by rapid technological advancements, shifting demographics, and evolving geopolitical landscapes. As we navigate this new era, effective monetary and fiscal policies will be crucial in ensuring economic stability and growth. This talk will explore the anticipated economic environment of 2025, focusing on the role of central banks in managing inflation and fostering employment through monetary policy, and the importance of a sustainable path for government fiscal policy. By understanding these dynamics, financial professionals can better anticipate market movements and make informed decisions that align with broader economic trends.

Learning Objectives:

• Analyze key economic trends and projections for 2025, including technological impacts, demographic changes, and global economic shifts
• Differentiate how these trends will influence monetary and fiscal policy decisions
• Analyze the tools and strategies central banks will use to manage inflation and promote economic stability in 2025
• Identify the potential challenges and opportunities that new technologies and digital currencies present for monetary policy
• Determine a sustainable path for government fiscal policy in an age of expanding deficits
• Compare the balance between fiscal discipline and the need for proactive government intervention in the economy

During the past year, the Financial Accounting Standards Board (FASB) has made significant progress on priority areas identified by stakeholders. Over the next few months, the FASB is on track to complete several priority projects identified during its 2021 agenda consultation and to issue proposals on a number of other projects. The FASB is also continuing to work on its current expected credit losses (CECL) standard through its ongoing post-implementation review (PIR) process. During this session, FASB Member Fred Cannon, Technical Director Jackson Day, and Senior Advisor Rosemarie Sangiuolo will provide updates on technical and research agenda projects of interest to the banking industry and will highlight upcoming exposure documents for public comment. The panelists will also discuss opportunities to provide input on the FASB’s future priorities.

Learning Objectives:

• Recognize FASB’s progress on the CECL purchased financial assets project
• Recognize developments related to other standard-setting activities relevant to banking institutions
• Identify upcoming exposure drafts for public comment.

Remarks from the SEC's Office of the Chief Accountant on current activities and priorities related to public company financial reporting, including accounting and auditing standard-setting, audit quality, financial reporting in the current environment, and the accounting profession.

Learning Objectives:

• Assess the SEC’s mission and priorities
• Evaluate the SEC’s oversight activities

Credit unions have navigated unprecedented changes in the economic and operating environment over the past few years. In 2024, questions about the direction of the economy and members’ financial health are front and center while regulatory concerns increase. What do the latest trends say about credit union performance in the face of these challenges? Where are credit unions seeing opportunities? What are the key issues on the minds of credit union executives?

Learning Objectives:

• Recognize how credit unions are performing in 2024
• Identify potential growth opportunities for credit unions
• Recall what is keeping credit union leaders up at night

The chief accountants of the
Federal Banking Agencies will share current perspectives on a variety of
financial accounting and reporting topics and policy developments. Hear the
latest thinking on the current environment and focus areas.

Learning Objectives:

• Identify the regulatory financial reporting developments
• Analyze the supervisory policy developments
• Analyze the perspectives on the implementation of accounting standards

The National Credit Union Administration (NCUA) is the independent federal agency created by the U.S. Congress that insures deposits at federally insured credit unions, protects the members who own credit unions, charters and regulates federal credit unions, and promotes widespread financial education and consumer protection. The NCUA protects the safety and soundness of the credit union system by identifying, monitoring, and reducing risks to the National Credit Union Share Insurance Fund.

This session provides an update on NCUA’s supervisory priorities in the current economic environment.

Learning Objectives:

• Recognize NCUA’s supervisory priorities in executing its examination program.
• Distinguish risks and threats to the credit union industry.

Join us for an afternoon reset with gentle stretches you can do right at your desk to release tension and reset your posture. Melt away any remaining stress with a quick, guided relaxation set to calming music. Leave feeling calm and focused! Beginners welcome.

Please complete this online waiver prior to joining the session.

Join this session to have your questions answered by the chief accountants on topics including the allowance for credit losses, loan modifications, digital assets, climate-related financial risks, and other financial reporting observations.

Learning Objectives:

• Identify the regulatory financial reporting developments
• Analyze the supervisory policy developments
• Analyze the perspectives on the implementation of accounting standards

After a year of CECL implementation, the panel of credit union management, audit and consulting industry professionals will reflect to explore key insights on CECL trends. From addressing deteriorating credit quality, reserve volatility, qualitative assessments and forecasting, the panel will discuss lessons learned and best practices. 

Learning Objectives:

• Distinguish ongoing trends within current expected credit loss (CECL) at credit unions and the financial institution industry
• Identify key focus areas and what to look out for through common CECL issues experienced post-implementation
• Apply best practices for CECL both operationally and accuracy

30 years of internet technology have shown that legislators, regulators, and executives have glorified the innovative impacts it can have while failing to adequately understand the increasing risks to critical infrastructure, security, and privacy. We have reached the point where even the most sophisticated financial services companies cannot defend themselves without spending unsustainable sums each year and geopolitical adversaries continuously expose the holes in even the most sophisticated cybersecurity defenses, and it is only getting more challenging as AI, deep fakes, quantum computing, synthetic biology, and autonomous warfare take center stage. There are answers.

Learning Objectives:

• Compare the imbalance between the transformative and destructive impacts of digital technologies and the ways that AI, deep fakes, quantum computing, synthetic biology, and autonomous machines put the personal safety and financial well-being of users at risk
• Identify what can be done to respond to a world where everything will be connected, and everything will be vulnerable to hackers
• Analyze how digital assets such as cryptocurrencies compound the risks to individuals’ financial security and national security
• Determine who can shape the future of technological revolution and what must be done to make cyberspace safe

The majority of the roles in a financial institution include a variable compensation component. Do these incentive plans help your company achieve its goals? How much time and effort are spent calculating their payouts? Join us for a presentation on creating the right plans for your employees and your institution.

Learning Objectives:

• Determine how to align categories and goals with the role of each employee.
• Recognize the importance of progress reports to keep employees motivated.
• Determine a company’s current status on the incentive evolution path, and where the company wants to go next.

Learn more about the practical applications of Generative Artificial Intelligence in our session focused on accelerating application modernization and development. Gain insights into how companies can harness the power of AI to expedite the modernization journey and drive faster development outcomes.

Learning Objectives:

• Recognize how generative AI can be used for application modernization
• Identify how generative AI can be used for application development

A January 2024 article in the Journal of accountancy noted that almost 40% of CFOs worldwide do not completely trust the accuracy of their organization's financial data. And on top of that, and even where CFOs do trust the data, many CFOs don’t have access to a complete picture of what the data is telling them in a timely manner due to disparate data sources. This in turn leads to CFO staff spending much of their time compiling data and summarizing it, rather than analyzing the data to help drive the institution. And specifically for financial institutions, this issue is exasperated further as the data is unique and domain aware software Is crucial but hard to find. In this session, we explore the challenges that CFOs face, the source of these issues and how they can be countered, exploring best practices from a process standpoint and the right technology specifications to support these initiatives.

Learning Objectives:

• Analyze the key challenges that CFOs face as it relates to data and the impact on analysis and decision making
• Identify goals for a future state CFO Finance Hub
• Determine best practices for CFO process and system design to align with the goals set

Session focuses on the performance of the housing and mortgage markets in the current macroeconomic environment, as well as how current macroeconomic trends may influence housing in the future.

Learning Objectives:

• Identify current trends to monitor in order to track market changes.
• Analyze the current macroeconomic dynamics and the effects on housing as well as alternative views.

A flurry of rule-making, court challenges and decisions, legislative hearings, coupled with market disruption has significantly impacted the banking industry. Join this session to hear about the legislative and regulatory activities impacting the industry. Of course, the Presidential and other elections in November will provide a window on how the landscape will change or stay the course.

Learning Objectives:

• Identify actual changes in the banking industry
• Analyze prospective industry changes
• Determine implications of the November elections on the banking industry

Participants will hear about completed, current, and future activities of the Auditing Standards Board of the AICPA. The update includes standards for financial statement audits and attestation engagements. Participants will be provided with links to relevant information and resources.

Learning Objectives:

• Identify ASB's recently issued auditing standards and the implications of those standards.
• Identify current and possible future ASB standard setting projects.

Profitability measurement and analysis at Credit Unions focuses on creating earnings to sustain the institution in support of its mission to serve and create value for its member owners. While the core profitability components are the same across all types of financial institutions, the “how” and “why” credit unions deploy profitability processes requires introspection and alignment with their mission and stated plans.

In this session we will guide the audience though a discussion, best practices and examples that focus on the value of product profitability measurement analysis specifically from a credit union perspective (the why), while touching on the core components needed to support profitability measurement and analysis (the how).

Learning Objectives:

• Analyze whether the credit union’s services and products are creating value for the member owners.
• Compare how to calculate, analyze, and differentiate the drivers of profitability.
• Determine the best mix of products and services to sustain the institution while creating value for member owners.

With the recent M&A activity, this session will discuss the key strategies and the metrics used to make the deal work. This session will also cover accounting considerations, including the FASB’s proposal on purchased financial assets.

Learning Objectives:

• Analyze current trends in credit union mergers and acquisitions
• Analyze challenges and keys to success

Hear from the PCAOB staff on current standard-setting and inspection matters.

Learning Objectives:

• Understand current PCAOB standard-setting
• Understand current PCAOB inspection matters, including inspection findings

This session will discuss how high interest rates impact the approach to tax planning for financial institutions, including strategies that directly reduce income tax liabilities and income tax expense, as well as those that maximize the deferral of income tax payments. In addition, this session will cover recent federal tax developments impacting the financial services industry and how they may impact the corporate tax returns and financial statements. All topics will be presented in terms that the non-tax-professional can understand.

Learning Objectives:

• Determine how a high interest rate environment impacts the approach to tax planning
• Compare types of tax planning strategies available to financial institutions, their level of effectiveness and their impact on the financial statements
• Identify recent federal income tax developments and understand their potential impact on financial institution taxpayers

Big Bank Failures and Taylor Swift dominated the headlines in 2023. Ms. Swift emerged in 2024 with a new boyfriend and a new album. But the Cruel Summer of 2023 renewed banker examiner focus on Capital, Asset Quality, and Liquidity and left Bankers All Too Well (the 10 minute version). In this session, a former bank examiner discusses supervisory processes and pitfalls to help you avoid Bad Blood at your next bank exam......Are You Ready for It?

Learning Objectives:

• Recognize common pitfalls and mistakes that banks make during examinations and how to avoid them
• Identify strategies to better prepare for bank examinations, ensuring compliance and minimizing risks

Explore the recent hot topics in auditing with two seasoned veterans. Auditing takes on a new meaning when economic conditions worsen. Learn what planning items you should consider for this upcoming audit season. Also, we go through lessons learned after year one of CECL and plan for year two.

Learning Objectives:

• Recognize the economy's impact on the audit risk assessment
• Analyze lessons from year one of current expected credit loss (CECL)
• Apply lessons from year one of CECL in planning for year two

In this session, attendees will gain an understanding of the current economic risks and where the Fed stands with monetary policy. Given this current understanding, this session will discuss various investment and other balance sheet strategies to better position CUs for the current and forecasted interest rate and liquidity environment.

Learning Objectives:

• Identify the current economy and its risks
• Identify the Federal Reserve Board's current monetary policy stance
• Apply investment and balance sheet strategies given the impact of the board’s monetary policy

Join us for an engaging panel discussion on the complexities of fintech relationships in the banking industry. Our expert panelists will explore the intricacies of fintech partnerships that bank may encounter whether they embed a fintech to aide them in offering their own products and services, participate in banking as a service, or explore the landscape through an investment in a fintech fund. We will delve into the latest developments in the regulatory landscape and address the unique accounting and financial reporting issues that arise in this space.

Learning Objectives:

• Compare the benefits and challenges associated with different types of fintech relationships in the banking industry, including banking as a service, embedded fintech, and fintech fund investments.
• Analyze the current regulatory landscape surrounding fintech partnerships using the key considerations that banks and fintechs must navigate to ensure a successful collaboration.
• Identify the unique accounting and financial reporting issues that arise when engaging in fintech relationships, including best practices for addressing these challenges to drive accurate and transparent financial reporting in this evolving space.

This course will provide an overview of climate regulations both in the US and globally. It will discuss the SEC climate-related disclosure rules and the three climate-related disclosure laws passed by California, including the requirements, status, and reporting timelines.

Learning Objectives:

• Distinguish the different climate regulations both in the US and globally that could apply to a US company.
• Identify the requirements of the SEC climate-related disclosure rules and the three California climate-related laws.

Join Scott Hildenbrand, head of Piper Sandler Financial Strategies, for a discussion on positioning your balance sheet for 2025 and beyond. Years of a pandemic environment, an unprecedented 500bp rate hike, and major bank failures have all led to financial institutions hitting the reset button to reassess their balance sheet risks in the new normal. Hildenbrand will discuss considerations for repositioning and resizing your balance sheet, review executed transaction case studies, and share how your ALCO/board can prepare today to take action. He will also include market updates to contextualize the ideas and help management teams prioritize things that add value to their franchise.

Learning Objectives:

• Identify the current market landscape and how curve shape, balance sheet mix, and an evolving competitive landscape impact interest rate risk
• Identify ways to turn asset-liability committee (ALCO) meetings from mundane approvals to proactive strategy sessions
• Determine how to prepare your balance sheet to defend against possible exposure

Hear from mid-sized bank CAOs/Controllers/CFO about how their banks are addressing operational, financial reporting and regulatory matters.

Learning Objectives:

• Analyze the foremost accounting and financial reporting matters
• Determine changes in operations due to changes in the economy, workforce, etc.
• Identify operational efficiency challenges

"All models are wrong, some are useful." This quote is especially true when managing balance sheets that are full of unlike cash flows. In this session we will discuss the known pitfalls in appropriately managing a balance sheet and discuss some best practices for overcoming them. 

Learning Objectives:

• Analyze the scope of key financial metrics (yield, duration, beta, decay, etc.)
• Identify a base-level understanding of balance sheet management

Financial Institutions continue to grow in size and complexity. Added to this is a change in technology along with a changing workforce. All of this has impacted the internal control environment for financial institutions. This session will provide a panel discussion on this impact from three different perspectives: a practitioner, chief financial officer, and chief audit executive.

Learning Objectives:

• Compare the impact of a changing workforce from three different perspectives
• Analyze how technology and continuous growth impact the internal control environment

The Division of Corporation Finance and the Office of the Chief Accountant have been active on many fronts this past year. Join this session for developments and priorities of Corp Fin and OCA regarding banking and registrant matters.

Learning Objectives:

• Compare filing review observations, including those relating to banking specific responses
• Analyze Division of Corporation Finance and the Office of the Chief Accountant rule-making initiatives
• Identify matters regarding division monitoring and activities

This session will discuss recent performance and outlook of the banking industry focusing on how the rate environment has impacted banks and M&A.

Learning Objectives:

• Evaluate the impact of rising rates on the banking industry
• Assess how bank executives should respond to competitive pressures for banks of all sizes

This session will provide an overview of adoption issues related to the newly effective Accounting Standards Update - ASU 2023-02, which offers an elective expansion of the proportional amortization method of accounting for investments in qualifying tax credit equity structures. Topics to be discussed include background information related to the ASU, qualification requirements for determining which tax credit equity structures are eligible for its application, and issues to consider when adopting the new standard. This session will also discuss tax and accounting matters pertaining to the purchase of qualified energy credits on the secondary market.

Learning Objectives:

• Analyze adoption issues and considerations related to the new standard
• Determine which tax credit equity structures qualify for the new standard and how it is applied

With a pivot in Fed policy after the preceding two years of monetary tightening, interest rate risk management continues to be paramount. Also, following key Accounting Standard Updates from FASB and relaxation of the regulatory code by certain agencies, derivatives have become even easier to use and more prevalent within the peer universe in the industry. In this session, we will establish foundational concepts on hedging such as relevant hedge accounting considerations, regulatory interaction and expectations, and board involvement/responsibilities. We will then highlight relevant hedging strategies specific to key interest rate risk profiles, and explore their application in detail.

Learning Objectives:

• Identify the basic hedging structures utilized within the industry.
• Identify key strategies and hedge accounting considerations for application of instruments used within the industry.
• Analyze key internal processes related to board and policy development regarding derivatives.
• Analyze other platform set up considerations to develop a robust derivative infrastructure.

With so much activity and talk around fair lending risk, third-party risk, artificial intelligence and overdraft protection, we will explore opportunities for not only risk mitigation but making it a competitive advantage in certain instances.

Learning Objectives:

• Identify the impact of certain regulatory risks and the efforts needed within each of the lines of defense
• Indicate how all impacted parties, including risk committee, audit committee, and board members, are to receive education and updates
• Identify risk mitigation actions and how they may provide a competitive advantage

This session will cover various topics within the fraud lifecycle that challenges financial institutions:

• Understanding attack vectors that fraudsters leverage including scams
• Analyzing Root Cause and leveraging the lessons learned
• Identity to commit fraud
  
• Scams and Authorized Push Payment Fraud
• Case Study in Fraud Detection countermeasures and the game of whack-a-mole
• Effective Strategies to Combat Digital Fraud
• Balancing the Member experience with friction from fraud controls

Learning Objectives:

• Recognize several methods fraudsters are using to exploit control gaps within financial institutions
• Identify strategies to enhance detection and the overall control environment
• Identify strategies to balance the member experience with fraud controls

Melt away stress with our virtual relaxation session! Enjoy a guided visualization set to calming music that will ease away any tension in your body and leave your mind feeling focused and refreshed. Feel free to have an eye pillow, blanket or bolster for under your knees, but props are not required. Beginners welcome.

Banks and credit unions are entering a digital future in which data will support value creation in new and innovative ways. In this keynote session, Dr. Black simplifies emerging technologies like AI and blockchain to show how financial institutions can adapt to this trend. Many boards are now asking "What are we doing with AI?" Discover how AI can revolutionize customer and member service as well as operational efficiency. Is blockchain useful? Explore how blockchain can enhance the market for mortgages and auto loans. This session provides strategic insights into how emerging technologies can be leveraged for future growth and innovation in the financial services industry.

Learning Objectives:

• Identify ideas for developing a culture of innovation
• Identify ways to apply AI across a financial institution
• Apply blockchain for recording loans

In this session, we will discuss the implications of new open banking regulation due to the anticipated passage of rule 1033. Under this rule, banks and other financial services institutions will have to alter how consumer financial data is managed and shared across institutions, centering on consumer choice, data privacy, and security.

Learning Objectives:

• Recognize roles and responsibilities of financial institutions, data aggregators and fintechs in the open banking eco system
• Determine the impact of new open banking regulation on financial services institutions

Have you wondered how some careers have unfolded and how they got to where they are today? Join this short session to hear the journey these panelists have taken – and their wisdom. Of course, bring your questions too!

Learning Objectives:

• Distinguish between the various banking career journeys
• Identify career changes and the long-term impact
• Recognize how taking chances can impact a career – whether it is yours or someone else’s

CHALLENGE:

We value our employees and we embrace our values. Wait? That’s not the challenge! The challenge is that living these values is tough when everyday things get in the way of the leadership basics. Today’s leaders make hundreds of decisions that often affect thousands of people daily. These decisions are coupled with developing partnerships, leadership coaching, cost targets, quality expectations, team meetings, project work, and engagement survey action plan deliverables. Given the magnitude of these daily responsibilities, rarely are decisions aligned in a concrete way to the mission and vision of the organization. This lack of focus results in tons of initiatives, much burnout, and marginal results.

SOLUTION:

Give it to HR! No. Just kidding. The answer is simple but it is not easy—focus on logical, empathetic, accountable, decision-making (LEAD). The work cannot get done without the people therefore we must center a spirit of empathy in every decision. In the Empathetic Leadership keynote, we restore levels of happiness and engagement by reminding participants of some critical truths.

Learning Objectives:

• Identify how to center empathy in decision-making to enhance employee happiness and engagement.
• Recognize how to consistently align daily decisions with the organization's mission and vision, reducing burnout and achieving better results.

Identify the challenges faced by community banks in today's environment and determine strategies to mitigate and manage the risks. Strategies include implementing Enterprise Risk Management, adjusting models used for capital and loan stress testing as well as CECL calculations, considering mergers and acquisitions, improved monitoring of risks including those relative to social media, among others.

Learning Objectives:

• Identify challenges faced by community bank chief financial officers (CFOs) in today's environment
• Determine community banking risk-mitigation strategies
• Recognize how community banks are adapting to the higher-for-longer interest rate environment

In the summer of 2023, the PCAOB proposed changes to the auditor’s consideration of possible noncompliance with laws and regulations. In February 2024, the PCAOB announced that they would hold a multi-stakeholder roundtable to discuss the project and at the same time re-opened the comment period. The NOCLAR standard-setting project is on the PCAOB’s short-term standard setting agenda with an anticipated adoption in 2024. Join us for a discussion of what we learned during the PCAOB’s roundtable and re-opened comment period, what auditors do today with respect to NOCLAR requirements, and what stakeholders should be thinking about as we prepare for a revised NOCLAR standard.

Learning Objectives:

• Analyze the PCAOB's roundtable discussion
• Identify changes with the revised NOCLAR standard

Join us for an in-depth discussion on FASB's proposed rule on accounting for purchased financial assets. We will provide a comprehensive overview of the rule, examining its potential impact on accounting practices and financial reporting. This session will highlight key changes, discuss implementation challenges, and explore the implications for financial reporting.

Learning Objectives:

• Analyze FASB's proposed rule on accounting for purchased financial assets
• Analyze accounting and financial reporting implications as well as industry perspectives

Charles A. Vice, NCUA Director of Financial Technology and Access, will moderate a discussion panel that will include a financial technology company and two credit union leaders.  The panelist will be Gordon Flammer, Founder of Datava; Sara Dolan, CFO, Michigan State University Federal Credit Union; and Rafael Rondon, President & CEO, TEN Credit Union.  The panel will discuss challenges, barriers, and opportunities for credit unions to partner with financial technology companies to make operations more efficient and enhance member experience.  

Learning Objectives:

• Identify opportunities for credit unions to partner with financial technology companies.
• Identify barriers and challenges to credit unions partnering with financial technology companies.

Although Enterprise Risk Management (ERM) has been around for decades, how can organizations go beyond the fundamentals and thrive? This session will discuss some considerations to evolve an ERM program to be more effective.

Learning Objectives:

• Identify ways of making enterprise risk management a competitive advantage
• Distinguish how to build the right risk culture
• Select more opportunities to make an ERM program more successful

Are you curious about what is front of mind in accounting that may affect your credit union? Today’s session will cover some challenging topics such as: mergers and acquisitions, split dollar plans, CUSOs, cloud computing, among other topics. We will explore ways to ensure proper accounting and reporting is performed on these more complex accounting areas.

Learning Objectives:

• Identify challenges with current accounting and reporting
• Analyze ways to properly account for these challenges
• Determine solutions to enhance efficiencies in audit and accounting

Join members of the AICPA's Depository Institutions Expert Panel (DIEP) for a discussion on key topics impacting community banks, including CECL reminders and observations, investment securities – transfers, sales and liquidity considerations, conditions affecting commercial real estate loan portfolios, a review of OREO accounting, and current events in the industry including credit risk transfers and transactions resulting in Day 1 gains – just to name a few. We will also cover any key developments from the regulators. Bring your questions – and we will answer as many as we can!

Learning Objectives:

• Apply the financial reporting developments for community banks
• Analyze reminders for community banks given the current market environment
• Analyze issues covered by the AICPA's Depository Institutions Expert Panel (DIEP)

Join our panel of experts from large banks as they tackle top-of-mind accounting and financial reporting topics. This is a unique opportunity to pose your critical questions to industry specialists. The panel will also address current accounting hot topics and respond to questions submitted by participants in earlier sessions.

Learning Objectives:

• Analyze large banks' perspectives on current accounting topics
• Analyze the current financial reporting developments at large banks

Our panel of credit union executives, from institutions across the country, will share their experiences strategizing and managing in the face of an uncertain interest rate environment, volatility in deposits, inflation moving closer to the Fed target, ever-evolving employment and housing data, and increasing automation. Whether it's managing these various risks, budgeting in the midst of immense uncertainty, attracting and retaining top talent in a hybrid world, or evaluating the constantly changing impact of technology and automation, this group of professionals will provide insight into how their organizations are navigating all of these issues.

Learning Objectives:

• Identify the breadth of strategic issues facing today's credit unions
• Recognize how institutions are actively managing through the challenges of this current economic environment