On January 15, the OCC, the Fed, and the FDIC submitted in the Federal Register a joint report to congressional committees stating that, as of September 30, 2025, they had not identified any material differences among their accounting standards for financial institutions, and their capital standards were largely the same (with only some technical differences to accommodate an agency’s specific supervisory needs). The agencies noted that while the capital rule generally provides uniform eligibility criteria, some textual differences persist such as the FDIC’s requirement for deduction of examiner-identified losses and special statutory requirements, compared to the OCC’s and the Fed’s capital rule.
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