United States flag An official website of the United States government
News Español Contact Us
Search
Show

Letters to Credit Unions and Other Guidance

From time to time, the NCUA will provide guidance and other information to the credit union system on regulatory and supervisory matters, trends affecting federally insured credit unions and potential risks and threats.

  • Letters to Credit Unions — Provide guidance on specific NCUA policies and procedures, compliance, governance, and other timely issues that affect all federally insured credit unions.
  • Letters to Federal Credit Unions — Provide guidance on specific NCUA policies and procedures, compliance, governance, and other timely issues that affect only credit unions with a federal charter.
  • Risk Alerts — Detail practices or external threats that potentially are a significant risk to the safety and soundness of the credit union system.
  • Regulatory Alerts — Provide guidance on rules and regulations from other agencies that all credit unions must comply with.
  • Supervisory Letters — Provide the NCUA’s examiners with instructions and information on a range of supervisory and regulatory issues.
  • Accounting Bulletins — Provide guidance and instructions on how changes in generally accepted accounting principles and other regulatory initiatives affect how credit unions report these items in their financial statements.
  • Consumer Financial Protection Updates — Announce new activity on consumer compliance laws, regulations and guidance.
  • Letters to Corporate Credit Unions — Provide guidance letters to inform corporate credit unions about specific NCUA policies and procedures, compliance, governance, and other timely issues.

You can search these regulatory letters going back to 1979 by document type, the year issued, by subject and by title or keywords. Please note that obsolete letters are not included.

Showing 301 - 360 of 409 Results
Docket # Title Subject Type Year Status
2007-04 Accounting for Future-Dated Automated Clearing House (ACH) Transactions Accounting Letters to Corporate Credit Unions 2007 Inactive
SL No. 07-01 Evaluating Third Party Relationships Third Parties Supervisory Letters 2007 Active
07-CU-09 Subprime Mortgage Lending Mortgage Lending Letters to Credit Unions 2007 Active
07-01 Recording Donated Equity upon the Receipt of Tangible Fixed Asset Donations of Material Value Accounting Accounting Bulletins 2007 Active
07-02 Basic Accounting for NCUA Grants Received by Small Credit Unions Accounting Accounting Bulletins 2007 Active
2007-01 Payout of Retained Earnings in Conjunction with Corporate Credit union Mergers. Operations Letters to Corporate Credit Unions 2007 Active
06-01 Interagency Advisory Addressing the ALLL Key Concepts and Requirements Accounting Accounting Bulletins 2006 Active
06-CU-18 Revisions to the Official NCUA Sign Share Insurance Letters to Credit Unions 2006 Active
06-CU-16 Interagency Guidance on Nontraditional Mortgage Product Risk Mortgage Lending Letters to Credit Unions 2006 Active
SL No. 06-01 Evaluating Earnings Examination Program Supervisory Letters 2006 Active
06-FCU-04 Evaluation of Earnings Examination Program Letters to Federal Credit Unions 2006 Active
06-CU-12 Disaster Preparedness Response Examination Procedures Business Continuity Letters to Credit Unions 2006 Active
06-RA-04 2006 Revisions to Uniform Standards of Professional Appraisal Practice USPAP Appraisals Regulatory Alerts 2006 Active
06-RISK-01 Disaster Planning and Response Business Continuity Risk Alerts 2006 Active
06-CU-07 IT Security Compliance Guide for Credit Unions Cybersecurity Letters to Credit Unions 2006 Active
06-FCU-02 Measuring Service to Members Examination Program Letters to Federal Credit Unions 2006 Active
05-CU-21 Overdraft Courtesy Pay Programs Overdrafts Letters to Credit Unions 2005 Active
2005-02-01 This is to clarify some confusion with language in Corporate Credit Union Guidance Letter 2005-02 Governance Policies Governance Letters to Corporate Credit Unions 2005 Active
05-CU-12 Frequently Asked Questions on Residential Tract Development Lending Mortgage Lending Letters to Credit Unions 2005 Active
05-RA-07 Charitable Contributions and Donations to Storm Victims Consumer Protection Regulatory Alerts 2005 Active
05-FCU-02 Tax Consequences of Payment of Travel Expenses for FCU Volunteer Officials and Their Guests Tax Exemption Letters to Federal Credit Unions 2005 Active
05-RISK-02 Raising Consumer Awareness of Phishing Schemes Cybersecurity Risk Alerts 2005 Active
05-CU-09 Bank Secrecy Act Compliance BSA/AML Letters to Credit Unions 2005 Active
05-CU-07 Managing Risks Associated with Home Equity Lending Mortgage Lending Letters to Credit Unions 2005 Active
05-01 Accounting and Reporting for Commitments to Originate and Sell Mortgage Loans Accounting Accounting Bulletins 2005 Active
2005-02 Governance Policies Governance Letters to Corporate Credit Unions 2005 Active
05-CU-06 Frequently Asked Questions on Independent Appraisal and Evaluation Functions Appraisals Letters to Credit Unions 2005 Active
2005-01 BSA compliance when "unbatching" previously batched transactions during processing or settlement services. BSA/AML Letters to Corporate Credit Unions 2005 Active
05-CU-01 Supervising Community Development Credit Unions Examination Program Letters to Credit Unions 2005 Active
05-CU-03 Overdraft Protection Bounce Protection Programs Overdrafts Letters to Credit Unions 2005 Active
2004-05 Business Continuity Planning and Business Critical Processes Business Continuity Letters to Corporate Credit Unions 2004 Active
04-CU-12 Phishing Guidance for Credit Union Members Consumer Protection Letters to Credit Unions 2004 Active
04-CU-13 Specialized Lending Activities Consumer Lending Letters to Credit Unions 2004 Active
2004-04 Business Continuity Guidance Letter Business Continuity Letters to Corporate Credit Unions 2004 Active
2004-03 Critical Information System Risk Areas Cybersecurity Letters to Corporate Credit Unions 2004 Active
04-CU-10 Items to Consider When Underwriting Member Member Business Lending Letters to Credit Unions 2004 Active
2004-02 BSA compliance Guidance BSA/AML Letters to Corporate Credit Unions 2004 Active
04-CU-07 NCUAs Express Subscription Service NCUA Operations/Activities Letters to Credit Unions 2004 Active
04-CU-04 Investment Safekeeping Due Diligence Investments Letters to Credit Unions 2004 Active
04-CU-06 E-Mail and Internet Related Fraudulent Schemes Guidance Consumer Protection Letters to Credit Unions 2004 Active
04-RA-07 Controlling the Assault of Non-Solicited Pornography and Marketing Act Consumer Protection Regulatory Alerts 2004 Active
04-01 Update on Accounting for Loan and Lease Losses Accounting Accounting Bulletins 2004 Active
2004-01 State Corp Benefit Plans Employee Benefit Plans Letters to Corporate Credit Unions 2004 Active
04-CU-01 Small Business Administration Loans Member Business Lending Letters to Credit Unions 2004 Active
03-CU-17 Independent Appraisal and Evaluation Functions for Appraisals Letters to Credit Unions 2003 Active
03-FCU-07 Guidance on Selected Provisions of the Sarbanes-Oxley Act of 2002 for Federal Credit Unions Auditing Letters to Federal Credit Unions 2003 Active
03-CU-15 Real Estate Concentrations and Interest Rate Risk Management for Credit Unions with Large Positions in Fixed-Rate Mortgage Portfolios Interest Rate Risk Letters to Credit Unions 2003 Active
03-CU-14 Computer Software Patch Management Cybersecurity Letters to Credit Unions 2003 Active
03-CU-12 Fraudulent Newspaper Advertisements, and Websites by Consumer Protection Letters to Credit Unions 2003 Active
03-CU-11 Non-Maturity Shares and Balance Sheet Risk Liquidity Risk Letters to Credit Unions 2003 Active
2003-05 Investing To Fund Employee Benefit Plans Employee Benefit Plans Letters to Corporate Credit Unions 2003 Active
2003-03 Modeling Non-maturing Shares and Deposits Risk Management Letters to Corporate Credit Unions 2003 Active
03-FCU-06 Debt Cancellation and Suspension Programs Examination Program Letters to Federal Credit Unions 2003 Active
03-CU-05 Expanded AIRES Loan and Share Record Layout Examination Program Letters to Credit Unions 2003 Active
2003-02 IT Guidance Cybersecurity Letters to Corporate Credit Unions 2003 Active
03-CU-01 Loan Charge-off Guidance Accounting Letters to Credit Unions 2003 Active
02-CU-09 Allowance for Loan and Lease Losses Accounting Letters to Credit Unions 2002 Active
02-RA-06 Home Mortgage Disclosure Act Data Reporting Additions HMDA Regulatory Alerts 2002 Active
02-FCU-09 Risk-Focused Examination Program Examination Program Letters to Federal Credit Unions 2002 Active
02-CU-05 Examination Program Liquidity Questionnaire Liquidity Risk Letters to Credit Unions 2002 Active