Conducting the Annual ACH Rules Compliance Audit (Step-by-Step)

The Nacha Operating Rules require all participating institutions—including ODFIs, RDFIs, Third-Party Senders (TPS), nested TPS, and Third-Party Service Providers (TPSPs)—to complete an annual ACH Rules Compliance Audit by December 31 each year. But with ongoing rule changes and evolving expectations, knowing what to test—and how to test it—can be a challenge.

This session provides a clear, step-by-step walkthrough of the annual ACH audit process. You’ll learn how to evaluate your institution’s ACH activities, identify the right reports to review, and apply effective testing strategies to ensure compliance. Along the way, we’ll highlight common audit findings, share practical tips, and help you build an audit approach tailored to your organization’s specific role in the ACH network.

During this session, you’ll learn how to:

• Determine which participants are required to conduct an annual ACH Rules Compliance Audit
• Understand the core audit requirements and expectations under the Nacha Operating Rules
• Navigate available tools and guidance within the Nacha Operating Guidelines (including TPS audits)
• Apply audit flexibility based on your role (ODFI, RDFI, TPS, TPSP, including nested TPS relationships)
• Conduct effective compliance testing using inbound and outbound ACH reports
• Identify common audit findings and recognize red flags in ACH processing
• Evaluate additional areas that should be included in your audit scope

Whether you’re building your audit from the ground up or refining your existing process, this session will give you the clarity and confidence to approach your annual ACH audit with precision—and keep pace with changing rules and expectations.