Attestation - Implementation

Text for FR Y-14A/Q/M General Reporting Instructions
For respondents that are part of the Federal Reserve’s Large Institution Supervision Committee
portfolio, 1 the Capital Assessments and Stress Testing (FR Y-14A/Q/M) data submission must
be signed by the chief financial officer or an equivalent senior officer. By signing the cover page
of this report, the authorized officer acknowledges that any knowing and willful
misrepresentation or omission of a material fact on this report constitutes fraud in the inducement
and may subject the officer to legal sanctions provided by 18 USC 1001 and 1007. Material
weaknesses in internal controls or material errors or omissions in the data submitted must be
reported through the respondent’s designated Federal Reserve System contacts as they are
identified.
The cover page for the FR Y-14A/Q/M attestation should be submitted with the FR Y-14A
submission for the FR Y-14A, FR Y-14Q and FR Y-14M reports as of December 31, 2016. The
cover page for the FR Y-14Q/M and FR Y-14A semi-annual (as-of June 30) attesting to
conformance to instructions and materially correctness of the data should be submitted with all
other semi-annual, quarterly and monthly submissions in 2017. Effective December 31, 2017,
there will a new FR Y-14A cover page (including internal controls throughout the year for the
FR Y-14Q/M) to be submitted with the annual FR Y-14A submission. The FR Y-14Q/M cover
page should continue to be submitted quarterly and monthly with the FR Y-14Q and FR Y-14M
submission, respectively, and for the FR Y-14A semi-annual submission as-of June 30.
A signed version of the attestation cover page should be submitted concurrently with the report
submission electronically in Intralinks, and respondents must maintain in their files a signed
attestation cover page.

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http://www.federalreserve.gov/bankinforeg/large-institution-supervision.htm