The American Institute of Certified Public Accountants (AICPA) held its National Conference on Banks & Savings Institutions in National Harbor, Md., on Sept. 9-11, 2019. Among the recognized industry thought leaders was SS&C’s SVP of Product and Operations, John Lankenau, who kicked off day two of the conference with the session “CECL on the Eve of Adoption.” Hear what he had to say regarding how the industry’s view of the allowance under CECL has changed over time.