View Information Collection Request (ICR) Package
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View ICR - Agency Submission
COMMENT
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OMB Control No:
3064-0113
ICR Reference No:
202512-3064-003
Status:
Received in OIRA
Previous ICR Reference No:
202207-3064-004
Agency/Subagency:
FDIC
Agency Tracking No:
3064-0113
Title:
External Audits
Type of Information Collection:
Revision of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
Date Submitted to OIRA:
12/23/2025
Requested
Previously Approved
Expiration Date
36 Months From Approved
02/28/2026
Responses
17,072
12,876
Time Burden (Hours)
106,718
138,214
Cost Burden (Dollars)
0
0
Abstract:
This information collection is authorized by Section 36 of the Federal Deposit Insurance Act (FDI Act) and the FDIC’s implementing regulation 12 CFR Part 363 (part 363). Section 36 and part 363 are generally intended to facilitate early identification of problems in financial management at insured depository institutions (IDIs) with consolidated total assets above certain thresholds through annual independent audits, assessments of the effectiveness of internal control over financial reporting and compliance with designated laws and regulations (internal control assessments), the establishment of independent audit committees, and related reporting requirements. The asset size threshold for internal control assessments and certain audit committee membership requirements is $1 billion and the threshold for the other requirements is $500 million. The regulation also allows institutions with less than $500 million in consolidated total assets to comply voluntarily with the annual independent audit and reporting requirements. The information is used by the FDIC for supervisory, regulatory, and informational purposes.
Authorizing Statute(s):
US Code:
12 USC 1831m
Name of Law: Federal Deposit Insurance Act
Citations for New Statutory Requirements:
None
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
3064-AG15
Final or interim final rulemaking
90 FR 55789
12/04/2025
Federal Register Notices & Comments
60-day Notice:
Federal Register Citation:
Citation Date:
90 FR 35450
07/25/2025
30-day Notice:
Federal Register Citation:
Citation Date:
90 FR 55789
12/04/2025
Did the Agency receive public comments on this ICR?
Yes
Number of Information Collection (IC) in this ICR:
26
IC Title
Form No.
Form Name
Annual Report - Institutions with $10B or More in Total Assets (Reporting)
Annual Report - Institutions with $10B or more in Total Assets (Recordkeeping)
Annual Report - Institutions with $1B to $5B in Total Assets (Recordkeeping)
Annual Report - Institutions with $1B to $5B in Total Assets (Reporting)
Annual Report - Institutions with $5B - $10B in Total Assets (Recordkeeping)
Annual Report - Institutions with $5B - $10B in Total Assets (Reporting)
Audit Committee Composition - Institutions with $10 or more in Total Assets (Recordkeeping)
Audit Committee Composition - Institutions with $10B or more in Total Assets (Reporting)
Audit Committee Composition - Institutions with $1B to $5B in Total Assets (Recordkeeping)
Audit Committee Composition - Institutions with $1B to $5B in Total Assets (Reporting)
Audit Committee Composition - Institutions with $5B - $10B in Total Assets (Recordkeeping)
Audit Committee Composition - Institutions with $5B - $10B in Total Assets (Reporting)
FDIC Supervised Institutions with $1B - $3B in Total Assets - Annual Report (Recordkeeping)
FDIC Supervised Institutions with $1B - $3B in Total Assets - Audit Committee Composition (Recordkeeping)
FDIC Supervised Institutions with $1B - $3B in Total Assets - Filing of Other Reports (Recordkeeping)
FDIC Supervised Institutions with $1B - $3B in Total Assets - Notice of Change in Accountants (Recordkeeping)
FDIC Supervised Institutions with $500M - $1B in Total Assets - Annual Report (Recordkeeping)
FDIC Supervised Institutions with $500M - $1B in Total Assets - Audit Committee Composition (Recordkeeping)
FDIC Supervised Institutions with $500M - $1B in Total Assets - Filing of Other Reports (Recordkeeping)
FDIC Supervised Institutions with $500M - $1B in Total Assets -Notice of Change in Accountants (Recordkeeping)
Filing of Other Reports - Institutions with $1B to $5B in Total Assets (Recordkeeping)
Filing of Other Reports - Institutions with $10B or more in Total Assets (Recordkeeping)
Filing of Other Reports - Institutions with $10B or more in Total Assets (Reporting)
Filing of Other Reports - Institutions with $1B to $5B in Total Assets (Reporting)
Filing of Other Reports - Institutions with $5B - $10B in Total Assets (Recordkeeping)
Filing of Other Reports - Institutions with $5B - $10B in Total Assets (Reporting)
Filing of Other Reports - Institutions with less than $1B in Total Assets (Recordkeeping)
Filing of Other Reports - Institutions with less than $1B in Total Assets (Reporting)
Notice of Change in Accountants - Institutions with $10B or more (Recordkeeping)
Notice of Change in Accountants - Institutions with $10B or more (Reporting)
Notice of Change in Accountants - Institutions with $1B to $5B in Total Assets (Recordkeeping)
Notice of Change in Accountants - Institutions with $1B to $5B in Total Assets (Reporting)
Notice of Change in Accountants - Institutions with $5B - $10B in Total Assets (Recordkeeping)
Notice of Change in Accountants - Institutions with $5B - $10B in Total Assets (Reporting)
ICR Summary of Burden
Total Request
Previously Approved
Change Due to New Statute
Change Due to Agency Discretion
Change Due to Adjustment in Estimate
Change Due to Potential Violation of the PRA
Annual Number of Responses
17,072
12,876
0
-671
4,867
0
Annual Time Burden (Hours)
106,718
138,214
0
0
-31,496
0
Annual Cost Burden (Dollars)
0
0
0
0
0
0
Burden increases because of Program Change due to Agency Discretion:
No
Burden Increase Due to:
Burden decreases because of Program Change due to Agency Discretion:
No
Burden Reduction Due to:
Short Statement:
Annual Cost to Federal Government:
Does this IC contain surveys, censuses, or employ statistical methods?
No
Does this ICR request any personally identifiable information (see
OMB Circular No. A-130
for an explanation of this term)? Please consult with your agency's privacy program when making this determination.
No
Does this ICR include a form that requires a Privacy Act Statement (see
5 U.S.C. §552a(e)(3)
)? Please consult with your agency's privacy program when making this determination.
No
Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]?
No
Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]?
No
Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)?
No
Is this ICR related to the Pandemic Response?
No
Agency Contact:
Robert Meiers 571 645-3062 romeiers@fdic.gov
Common Form ICR:
No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(a) It is necessary for the proper performance of agency functions;
(b) It avoids unnecessary duplication;
(c) It reduces burden on small entities;
(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;
(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;
(f) It indicates the retention periods for recordkeeping requirements;
(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.
(i) It uses effective and efficient statistical survey methodology (if applicable); and
(j) It makes appropriate use of information technology.
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Certification Date:
12/23/2025
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