Since the issuance of the CECL guidance, several questions have arisen regarding how to interpret certain aspects of that guidance. In order to address those questions, the Depository Institutions Expert Panel (DIEP) of the American Institute of Certified Public Accountants (AICPA) assumed responsibility for gathering, tracking, and facilitating the consideration and resolution of those questions. In executing that responsibility, the DIEP developed a CECL Tracker, which contains an inventory of the questions raised by preparers and auditors of financial statements.
