Rethinking Q Factors with CECL

Credit & Lending

A new accounting standard means lots of changes, including how to calculate and document qualitative factors (Q factors). In this webinar, gain an understanding of Q factors with CECL, learn how Q factors need to be applied, and how they vary based on the complexity of a loan portfolio and your chosen model. Additionally, this webinar will provide an understanding of how different statistical approaches justify qualitative adjustments. This session will also offer insights on the AICPA’s recently released guidelines for auditing CECL, taking a specific look at what they say about Q factors.

Who Should Attend: Credit Analyst, Loan Officer, Risk Officer, VP of Accounting, CFO

Learning Objectives

  • Gain an understanding of how Q factors need to be applied under CECL, different than with the incurred loan loss model.
  • Learn how Q factors vary based on the complexity of the loan portfolio
  • Learn how different statistical approaches justify qualitative adjustments
  • Understand how loan groupings can impact the qualitative considerations needed  
  • Receive expert insights into AICPA’s recently issued guidelines for auditing CECL


Janet Leung
SVP, Advisory Services
Janet Leung has over a decade of experience specializing in risk management. Janet works with community banks to understand ALLL/CECL analysis and to improve loan pricing and profitability. She specifically focuses on:

  • Cash flow analysis
  • Prepayment speeds
  • Credit and rate risk
  • Relationship profitability management strategy

Loan pricing


Webinar Fees

Pricing For Price Season Pass
Bank Member $195 $0
Bank Nonmember $249 $0
Affiliate Member $195 $0
Affiliate Nonmember $249 $0

Season Pass Members receive 4 individual logins to every webinar

Additional Info

Participants will earn 1.0 CPE credit

Field of Study: Specialized Knowledge

Prerequisites: None

Advanced Preparation: None

Program Level: Basic

Delivery Method: Group Internet Based

Refunds and Cancellations: Webinar registrations are non-refundable. If the registrant is unable to attend the designated time and date of the webinar, a playback link and any written materials will be provided within 2 business days following the conclusion of the webinar

Western Bankers Association is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its


Click here to register online