Guides, Manuals and Forms

Auditing Guidance - The Interagency Advisory informs financial institutions’ boards of directors, audit committees, and management that they should not enter into agreements that incorporate unsafe and unsound external auditor limitation of liability provisions with respect to engagements for financial statement audits, audits of internal control over financial reporting, and attestations on management’s assessment of internal control over financial reporting.

Accounting Manual - A guide in accounting for financial transactions and reporting. In accordance with the Credit Union Membership Access Act (CUMAA), credit unions with $10 million or more in assets must follow generally accepted accounting principles (GAAP) in the call reports they file with NCUA.

AIRES Check Lists

Bylaws - This section of the web site contains the NCUA Board’s most recent version of the Federal Credit Union Bylaws, which has been in effect since November 30, 2007, as well as previous versions of bylaws and bylaw amendments.

Chartering Manual - The NCUA Chartering and Field of Membership Manual

Consumer Compliance Manual

Corporate Credit Union Report of Officials

Corporate Examiner's Guide

Credit Union Directory

Electronic Funds Transfer Form for Federally Insured Credit Unions

Examiner's Guide

Express Chartering Procedure - NCUA's expedited chartering program

Federal Credit Union Act

Federal Credit Union Handbook in PDF

FPR Guide - How to interpret the Financial Performance Report (FPR) in PDF

HMDA Reporting Guide