From Supervisory Guidance to Scalable Systems: Translating Federal Reserve CCAR Expectations into Automated and Audit-Defensible Reporting Frameworks in Large Banking and Financial Institutions

Authors: Laxmi Naga Durga Pandrapragada

DOI: https://doi.org/10.37082/IJIRMPS.v13.i6.232878

Short DOI: https://doi.org/hbkqnr

Country: United States

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Abstract: The Comprehensive Capital Analysis and Review (CCAR) has evolved beyond a periodic supervisory exercise into a sustained assessment of governance, data integrity, and institutional control maturity within large banking and financial institutions subject to Federal Reserve supervision. Over successive supervisory cycles, regulatory feedback has increasingly emphasized deficiencies in process transparency, auditability, and sustainability rather than purely quantitative capital outcomes. This paper examines how principles-based Federal Reserve supervisory guidance can be translated into scalable, automated, and audit-defensible regulatory reporting frameworks within large U.S. banking and financial institutions. Drawing on practitioner experience across CCAR, capital planning, and consolidated regulatory reporting, the paper proposes an original conceptual framework that embeds supervisory intent directly into governance structures, system architecture, and automated controls. The analysis demonstrates that treating CCAR reporting as supervisory infrastructure—rather than a periodic compliance deliverable—materially reduces supervisory risk while improving consistency, explainability, and operational resilience across reporting cycles.
The proposed framework reflects implementation experience across multiple regulatory reporting cycles within large U.S. banking organizations subject to Federal Reserve review.

Keywords: Regulatory Reporting, Regulatory Compliance, Supervisory Guidance, CCAR, Regulatory Reporting Technology, RegTech, Regulatory Reporting Automation, Regulatory Reporting Architecture, Audit Defensibility, Capital Planning.

Paper Id: 232878

Published On: 2025-12-06

Published In: Volume 13, Issue 6, November-December 2025

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