Understanding the Relationship between Credit Cycles & Interest Rates & GAAP Update

OL110-17  |  On Demand  |  Update  |  Self-Study


This course features two sessions from TSCPA's Financial Institutions Conference:

Understanding the Relationship between Credit Cycles & Interest Rates:

This session will discuss credit cycle trends and the impact on asset quality and the direction of interest rates. The session will also discuss how to capture the benefit from rising rates during "the good years" and protecting margin and income during "the bad years".

GAAP Update: Accounting Standards Coming Your Way:

This session will identify the new accounting guidance, the status of ongoing FASB projects and determine the applicability and effective dates of changes.

This video was recorded at the 2017 Financial Institutions Conference.


Number of Credits Type of Credits
1.50 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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Omar Hinojosa, CFA

Hinojosa is a senior consultant at Taylor Advisors, where he works with over 100 financial institutions throughout the Midwest, Southeast and Southwest regions. He began his banking career as an investment officer for Lone Star National Bank in South Texas. He later moved to Dallas, Texas to serve as asset/liability manager for Town North Bank and served on the advisory board for the Lone Star New Markets Private Equity Fund. Omar has also been a speaker at various bank trade association and for the Federal Home Loan Bank of Dallas on Interest Rate Risk and Liquidity Management. He holds the Chartered Financial Analyst (CFA) designation and is a member of the Louisville CFA society.

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