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The Simplified CECL Tool Webinar

NCUA Events
May 3, 2023
Time: 12:30 PM

The National Credit Union Administration will host a webinar on May 3 explaining the agency’s Simplified CECL Tool, created to help small credit unions implement the Current Expected Credit Losses accounting standard.

Registration for this webinar is now open. The webinar will begin at 12:30 p.m. Eastern and run approximately 60 minutes. It will be close-captioned, and there is no charge to participate.

Chris McGrath, acting chief accountant with the NCUA’s Office of Examination and Insurance, will demonstrate the Simplified CECL Tool and discuss topics including:

  • The tool’s methodology;
  • Net charge-off rates; and
  • Examiners’ expectations.

The NCUA developed the Simplified CECL Tool to assist small credit unions with developing their Allowance for Credit Losses on loans and leases as required under CECL. The tool is designed primarily for credit unions with less than $100 million assets.

The registration link lets participants log in and view the webinar on their computers or mobile devices. They should allow pop-ups from this website. Please email technical questions about accessing the webinar to either or

Participants can submit questions during the presentation or in advance by emailing The email’s subject line should read, “CECL Tool Webinar.” The webinar will be archived on the NCUA’s Learning Management System approximately one month after the live event. An LMS account is required to view the archived webinar. An account provides access to the NCUA’s other training and educational materials.

By subscribing to NCUA Express, you can receive announcements about webinars and other NCUA activities and resources.

Current Expected Credit Losses (CECL)
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