Stronger Together: Navigating Mergers & Acquisitions
February 10, 2026Join us for a webinar for credit union leaders and professionals seeking to understand mergers and acquisitions (M&A) activity. We’ll provide an in-depth overview of current market trends, strategic drivers, and regulatory considerations shaping credit union M&A. In addition, gain insights into the identification and valuation of major asset and liability classes, accounting for business combinations, and the impact of regulatory frameworks such as the National Credit Union Administration (NCUA) and U.S. GAAP. Special emphasis will be placed on the due diligence process, particularly the review and valuation of loan portfolios, including the application of CECL guidance and the gross-up approach for purchased financial assets. Lastly, we’ll address common challenges, best practices, and practical strategies for successful integration and risk management.
Learning Objectives
Upon completion of this program, participants will be able to:
- Analyze market trends and strategic drivers influencing credit union M&A, including membership growth, asset expansion, and competitive pressures.
- Identify and measure major asset and liability classes in credit union M&A transactions, such as loan portfolios, share certificates, member equity, and intangible assets.
- Explain regulatory and reporting requirements for credit union mergers, including NCUA, state law, FDIC oversight, and U.S. GAAP standards.
- Apply principles of purchase accounting to business combinations, including fair value recognition, asset and liability identification, and transparency in financial reporting.
- Evaluate and perform due diligence over loan portfolios, including valuation methodologies, CECL, and the gross-up approach for purchased financial assets.
- Assess the impact of business combinations on equity, capital adequacy, and member value, using income, market, and asset approaches to valuation.
- Recognize common challenges and best practices in business combination accounting, including valuation difficulties, system integration, regulatory compliance, and the importance of thorough documentation and consistent policies.
- Develop practical strategies for successful post-merger integration, risk management, and ongoing compliance.
CPE Information
1.00 CPE Credit(s) (pending approval)
One CPE credit (pending approval) in the Accounting field of study may be awarded upon verification of participant attendance, during live broadcast.
Who’s This For
Credit union executives, board members, supervisory committee members, finance and accounting leaders, and lending and portfolio managers.
Prerequisites
None
Delivery Method
Group internet-based. Each attendee must be logged in and answer the poll questions to receive CPE credit.
Refund Policy
There is no fee associated with this event.
Program Level
Overview
Recommended Field of Study
Accounting
Advanced Preparation
None
If you have concerns or would like information regarding program cancellation policies or CPE credit, contact us at [email protected].
Forvis Mazars, LLP 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 website: www.nasbaregistry.org.
Presenter(s)
Evlon Charles, Malorie Irwin, Ryan Swope