The National Association of State Credit Union Supervisors (NASCUS), in conjunction with Sheila Balzer, is pleased to offer a webinar series devoted to Current Expected Credit Losses (CECL).

Join us for two 60-minute sessions on November 30 and December 1, 2022.

CECL: Basic Session
November 30, 2022, 2:00 pm – 3:00 pm EST
Speaker: Sheila Balzer

Description: Session will cover basic requirements and considerations under CECL methodology. Discussion of key controls that should be in place regarding the estimate.

CECL: Advanced Session
December 1, 2022, 2:00 pm – 3:00 pm EST
Speaker: Sheila Balzer

Description: Session will cover unique issues and difficulties for CECL adopters as implementation is near. Discussion of how CECL will impact 2023 audits and examinations. What should I be doing after implementation?

Sheila Balzer is an assurance partner with SingerLewak in Denver, Colorado. She specializes in working with credit unions, non-profit organizations, and employee benefit plans. She is a recognized expert and frequent presenter to volunteers and employees of credit unions on financial literacy. Sheila is a Magna Cum Laude graduate of the University of Denver and holds Bachelor of Science and Masters’ degrees in Accountancy. Her professional and civic activities include serving as a member of the Board of Directors of the AICPA, past member of the Accounting and Review Services Committee (standard setting body), past Chair of the Colorado Society of Certified Public Accountants, Board Member of the Colorado Society of Certified Public Accountants, Past Chair of the Colorado Society of Certified Public Accountants Educational Foundation, AICPA Council member, and chairing the Chatfield Senior High and Columbine High School Business Advisory Committee. Sheila was selected as one of six Women to Watch in the accounting profession in Colorado in 2012.