CECL: Where Are We a Year Later?

OL109-17  |  On Demand  |  Update  |  Self-Study


The Current Expected Credit Loss accounting standard has been front of mind for most financial services professionals for over a year. Learn where the industry is on the subject and also how to get started on or dive deeper into your implementation roadmap.

This video was recorded at the 2017 Financial Institutions Conference.


Number of Credits Type of Credits
2 Accounting and Auditing







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Laura Beth Butler, CPA, CGMA

Butler serves as Executive Vice President, Chief Financial Officer and Secretary of First Citizens National Bank and First Citizens Bancshares, Inc. She also serves as the Bank’s Chief Risk Officer. Ms. Butler joined First Citizens National Bank as Chief Financial Officer in 2004. Ms. Butler is a Certified Public Accountant and previously served as Senior Audit Manager of the banking practice of a local accounting firm and as a senior accountant/auditor for KPMG LLP. Ms. Butler holds a Bachelor of Business Administration with a major in accounting from the University of Memphis.

Butler is Past President and Vice President of West Tennessee Chapter of the Tennessee Society of Certified Public Accountants (TSCPA), Past Chairman and Member of the Young CPA Committee for TSCPA. Ms. Butler has served on the Financial Institutions Committee for TSCPA for 15 years and served as Chairman for the past two years. Ms. Butler is a member of the American Bankers Association’s Accounting Committee and also currently serves on their Accounting Administrative Committee. She is a member of American Business Women’s Association and previously served as Treasurer as well as member of the Audit Committee, Fundraising Committee and Business Associates’ Night Committee. Ms. Butler serves on the Dyersburg State Accounting Advisory Committee and has previously served on the March of Dimes Steering Committee and Dyer County Relay for Life Silent Auction Committee.

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John P. Shelly, CPA

Shelly has over eight years of experience with Crowe Horwath LLP in the Nashville, Tennessee and Dallas, Texas markets, managing engagements of various sizes, as well as providing accounting and assurance services to financial institutions with complexity ranging from de novo institutions to large accelerated SEC registrants in markets throughout the country. J.P. manages various employee benefit plan audits, as well as engagements related to compliance with various governmental programs (U.S. Housing and Urban Development, etc.).

Shelly’s experience includes audits of financial statements and internal controls over financial reporting for various financial institutions, audits of compliance with governmental programs, consultation on initial public offerings, second step offering, and subordinated debt issuances, and consultation on accounting guidance related to mergers and acquisitions. J.P. is active in internal learning and development initiatives, including content development and instructing.

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