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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 61 - 120 of 404 Results
Docket # Title Subject Type Year Status
03-CU-01 Loan Charge-off Guidance Accounting Letters to Credit Unions 2003 Active
03-CU-05 Expanded AIRES Loan and Share Record Layout Examination Program Letters to Credit Unions 2003 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-CU-07 NCUAs Express Subscription Service NCUA Operations/Activities Letters to Credit Unions 2004 Active
05-RISK-02 Raising Consumer Awareness of Phishing Schemes Cybersecurity Risk Alerts 2005 Active
06-RISK-01 Disaster Planning and Response Business Continuity Risk Alerts 2006 Active
19-05 CFPB Issues Reference Tool for 2019 HMDA Data Collection HMDA Consumer Financial Protection Updates 2019 Active
18-01 Information about the Bureau of Consumer Financial Protection’s 2018 HMDA Interpretive and Procedural Rule HMDA Consumer Financial Protection Updates 2018 Active
06-CU-12 Disaster Preparedness Response Examination Procedures Business Continuity Letters to Credit Unions 2006 Active
06-CU-16 Interagency Guidance on Nontraditional Mortgage Product Risk Mortgage Lending Letters to Credit Unions 2006 Active
07-CU-09 Subprime Mortgage Lending Mortgage Lending Letters to Credit Unions 2007 Active
07-CU-13 Evaluating Third Party Relationships Third Parties Letters to Credit Unions 2007 Active
02-FCU-09 Risk-Focused Examination Program Examination Program Letters to Federal Credit Unions 2002 Active
01-FCU-06 Financial Education Curriculum Financial Literacy Letters to Federal Credit Unions 2001 Active
99-CU-17 Guidance for Credit Unions that Use More than One Name Operations Letters to Credit Unions 1999 Active
98-CU-01 Year 2000 Bridge Programs and Interfacing Y2K Letters to Credit Unions 1998 Active
92-CU-130 Changes in Interest Rates During Examinations Examination Program Letters to Credit Unions 1992 Active
92-CU-139 Collateralized Mortgage Obligations (CMOs) Investments Letters to Credit Unions 1992 Active
91-CU-120 Interest Rate Adjustment Errors for ARM Loans Mortgage Lending Letters to Credit Unions 1991 Active
91-CU-122 NCUA Reviews of EDP Vendors Cybersecurity Letters to Credit Unions 1991 Active
91-CU-124 Real Estate Secured Credit by Credit Union Members Mortgage Lending Letters to Credit Unions 1991 Active
89-CU-109 Information Processing Issues Cybersecurity Letters to Credit Unions 1989 Active
88-CU-96 Privately Issued Mortgage Related Securities Investments Letters to Credit Unions 1988 Active
97-CU-03 Coporate Business Resumption And Contingency Planning Business Continuity Letters to Credit Unions 1997 Active
97-CU-08 Credit Union Financial Trends During the First Half of 1997 State of the Industry Letters to Credit Unions 1997 Active
97-CU-09 Withdrawal of IRPS Operations Letters to Credit Unions 1997 Active
99-CU-12 Real Estate Lending and Balance Sheet Risk Management Mortgage Lending Letters to Credit Unions 1999 Active
98-CU-16 The Credit Union Membership Access Act of 1998 Legislation Letters to Credit Unions 1998 Active
94-CU-153 Decline in the Number of Small CUs State of the Industry Letters to Credit Unions 1994 Active
94-CU-154 Credit Unions' Lending Policies Examination Program Letters to Credit Unions 1994 Active
94-CU-155 Credit Union Investment in Mutual Funds Investments Letters to Credit Unions 1994 Active
94-CU-157 Selection and Use of Brokers (HYM) Investments Letters to Credit Unions 1994 Active
94-CU-162 Truth-in-Savings Act Compliance Consumer Protection Letters to Credit Unions 1994 Active
93-CU-146 Yields on assets Investments Letters to Credit Unions 1993 Active
95-CU-163 Sanctions Against Select Foreign Countries BSA/AML Letters to Credit Unions 1995 Active
95-CU-169 Collateralized Mortgage Obligations (CMOs) and Real Estate Mortgage Investment Conduits (REMICs) Investments Letters to Credit Unions 1995 Active
95-CU-170 Automated Clearinghouse - Deposits for Processing Activities Examination Program Letters to Credit Unions 1995 Active
07-02 Basic Accounting for NCUA Grants Received by Small Credit Unions Accounting Accounting Bulletins 2007 Active
09-01 Regulatory Reporting Related to Recent NCUA Board Actions to Stabilize the Corporate Credit Union System Accounting Accounting Bulletins 2009 Active
09-02 Corporate Stabilization Activity and the Effect on the NCUSIF Deposit and Premium Assessment Accounting Accounting Bulletins 2009 Active
10-01 Interagency Supervisory Guidance on Bargain Purchases And FDIC- and NCUA-Assisted Acquisitions Accounting Accounting Bulletins 2010 Active
12-01 Interagency Supervisory Guidance Specifically Addressing Junior Lien Loans and Lines of Credit Accounting Accounting Bulletins 2012 Active
13-01 Interagency Supervisory Guidance Addressing Certain Issues Related To Troubled Debt Restructurings Accounting Accounting Bulletins 2013 Active
14-01 Interagency Regulatory Reporting Policy Revised in Relation to Loans that have Previously been Modified in a Troubled Debt Restructuring Accounting Accounting Bulletins 2014 Active
01-01 Joint Interagency Policy on Accounting and Reporting for Loans Held for Sale Accounting Accounting Bulletins 2001 Active
04-01 Update on Accounting for Loan and Lease Losses Accounting Accounting Bulletins 2004 Active
05-01 Accounting and Reporting for Commitments to Originate and Sell Mortgage Loans Accounting Accounting Bulletins 2005 Active
06-01 Interagency Advisory Addressing the ALLL Key Concepts and Requirements Accounting Accounting Bulletins 2006 Active
07-01 Recording Donated Equity upon the Receipt of Tangible Fixed Asset Donations of Material Value Accounting Accounting Bulletins 2007 Active
88-CU-100 Amended IRS Form 990 - Return of Organization Exempt from Income Tax Tax Exemption Letters to Credit Unions 1988 Active
87-CU-90 Recordkeeping and Reporting Requirements under the Bank Secrecy Act BSA/AML Letters to Credit Unions 1987 Active
87-CU-94 Financial Statement Classification of FCU Member Share Accounts Auditing Letters to Credit Unions 1987 Active
86-CU-84 Insider Dealing and Conflicts of Interest Governance Letters to Credit Unions 1986 Active
85-CU-78 Currency and Foreign Transaction Reporting Act BSA/AML Letters to Credit Unions 1985 Active
85-CU-79 Mutual Funds Investments Letters to Credit Unions 1985 Active
82-CU-66 Repurchase Agreements Operations Letters to Credit Unions 1982 Active
81-CU-54 Cautions to be Taken in Making Investments in Federal Funds Market Transactions Investments Letters to Credit Unions 1981 Active
81-CU-57 Diversification in the Investment Portfolio Investments Letters to Credit Unions 1981 Active
81-CU-60 Deregulation of Share, Share Draft, and Share Certificate Accounts Investments Letters to Credit Unions 1981 Active

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