The Office of the Comptroller of the Currency and Federal Deposit Insurance Corporation issued a final rule establishing common standards for unsafe or unsound practices and examination findings. The measure advances the OCC’s shift toward supervision grounded in law and material financial risk, while clarifying how both agencies will exercise their enforcement and supervisory authority. The rule creates a uniform definition of “unsafe or unsound practice” for enforcement under 12 U.S.C. § 1818 and for supervisory activities. It also standardizes when and how examiners may issue Matters Requiring Attention and communicate supervisory observations and other legal or regulatory violations. Examiners are directed to prioritize material financial risks over concerns involving policies, processes, documentation and other nonfinancial risks, with application tailored to each institution’s risk factors. The rule applies only to institutions supervised by the two agencies and includes modifications from their October 2025 proposal to clarify these standards.