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TeachMeFinance.com - explain regulatory accounting practices (RAP) regulatory accounting practices (RAP) -- accounting rules and procedures approved by the Office of Thrift Supervision for use by savings institutions under the agency's jurisdiction. They may differ from generally accepted accounting principles (GAAP), and are adopted by the agency to achieve policy objectives. About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2005 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional financial or legal advice. TeachMeFinance.com and its owner recommend consultation with a professional financial advisor prior to any investment or financial decision. Please read our disclaimer.