Summary of Adjusting and Indexing Certain Regulatory Thresholds
Updated 03/09/2026
The FDIC has adjusted thresholds relating to certain rules covering Insured Depository Institutions as of January 1, 2026. Of particular interest to banks may be the changes to Part 363 (Annual Independent Audits and Reporting Requirements). Thresholds for Part 363, including audit committee and independent financial audit rules, have shifted higher; specifically, the thresholds set at $500 million have moved to $1 billion, and the former $1 billion thresholds are now $5 billion. This summary describes the affected rules covering FDIC-insured banks and provides action steps for banks assessing compliance in light of the threshold changes.
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