The Office of Comptroller of Currency (OCC) published guides that are aimed at assisting bank directors in regard to compliance with corporate governance standards. “Detecting Red Flags in Board Reports – A Guide for Directors,” although written primarily for national bank directors, provides information on what is generally found in board reports and identifies “red flags”, i.e., ratios or trends that may signal existing or potential problems. The “Pocket Guide to Detecting Red Flags in Board Reports” is condensed version of the previously mentioned publication. Both guides contain information on auditor independence under the Sarbanes-Oxley Act, consumer privacy under the Gramm-Leach-Bliley Act and money laundering under the USA PATRIOT Act. The complete guide and the pocket version may be found by going to the OCC website at www.occ.treas.gov and searching for "Directors Toolkit."