The Office of the Comptroller of the Currency and the Federal Deposit Insurance Corporation issued a joint notice of proposed rulemaking to continue focusing supervision on material financial risks. The proposal would define “unsafe or unsound practice” for purposes of section 8 of the Federal Deposit Insurance Act and revise the supervisory framework for matters requiring attention and other supervisory communications. A uniform definition of “unsafe or unsound practice” for the agencies’ enforcement and supervisory authority under 12 U.S.C. 1818 is intended to provide greater clarity and certainty and to prioritize concerns related to material financial risks over issues tied to policies, processes, documentation, and other nonfinancial risks. The proposal also would establish uniform standards for when and how examiners may communicate matters requiring attention (MRAs) and non-binding supervisory observations during examinations, and it would provide for tailoring of enforcement actions and MRAs. Comments are due 60 days after publication in the Federal Register.