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.

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Letters to Credit Unions and Other Guidance search results
Docket #	Title	Subject	Type	Year	Status
02-CU-09	Allowance for Loan and Lease Losses	Accounting	Letters to Credit Unions	2002	Active
03-CU-01	Loan Charge-off Guidance	Accounting	Letters to Credit Unions	2003	Active
07-02	Basic Accounting for NCUA Grants Received by Small Credit Unions	Accounting	Accounting Bulletins	2007	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
22-01	Current Expected Credit Losses (CECL) Effective Date for Credit Unions	Accounting	Accounting Bulletins	2022	Active
23-CU-04	Update to Interagency Policy Statement on Allowances for Credit Losses	Accounting	Letters to Credit Unions	2023	Active
22-02	Current Expected Credit Losses (CECL) Effective Date for Credit Unions (Revised)	Accounting	Accounting Bulletins	2022	Active
17-CU-05	Frequently Asked Questions on the New Accounting Standard on Financial Instruments Credit Losses	Accounting	Letters to Credit Unions	2017	Active
16-CU-13	Frequently Asked Questions on the New Accounting Standard on Financial Instruments Credit Losses	Accounting	Letters to Credit Unions	2016	Active
23-12	Technical Correction for the CECL Transition Amount	Accounting	Accounting Bulletins	2023	Active
2007-04	Accounting for Future-Dated Automated Clearing House (ACH) Transactions	Accounting	Letters to Corporate Credit Unions	2007	Inactive
09-01	Regulatory Reporting Related to Recent NCUA Board Actions to Stabilize the Corporate Credit Union System	Accounting	Accounting Bulletins	2009	Inactive
09-02	Corporate Stabilization Activity and the Effect on the NCUSIF Deposit and Premium Assessment	Accounting	Accounting Bulletins	2009	Inactive
05-CU-06	Frequently Asked Questions on Independent Appraisal and Evaluation Functions	Appraisals	Letters to Credit Unions	2005	Active
03-CU-17	Independent Appraisal and Evaluation Functions for	Appraisals	Letters to Credit Unions	2003	Active
06-RA-04	2006 Revisions to Uniform Standards of Professional Appraisal Practice USPAP	Appraisals	Regulatory Alerts	2006	Active
13-RA-08	Appraisals for Higher-Priced Mortgage Loans	Appraisals	Regulatory Alerts	2013	Active
13-RA-07	CFPB’s New Rule on Real Estate Appraisals and Other Written Valuations under the Equal Credit Opportunity Act	Appraisals	Regulatory Alerts	2013	Active
14-RA-07	Appraisals for Higher-Priced Mortgage Loans	Appraisals	Regulatory Alerts	2014	Active
21-RA-11	2022 Threshold Adjustments Under the Truth in Lending Act (Regulation Z), the Consumer Leasing Act (Regulation M), and the Fair Credit Reporting Act (Regulation V)	Appraisals	Regulatory Alerts	2021	Active
20-CU-10	Residential Appraisals Threshold Increase and Other COVID-19 Related Relief Measures	Appraisals	Letters to Credit Unions	2020	Active
10-CU-23	Best Practices in Real Estate Appraisals	Appraisals	Letters to Credit Unions	2010	Active
87-CU-94	Financial Statement Classification of FCU Member Share Accounts	Auditing	Letters to Credit Unions	1987	Active
2011-03	Annual Reporting Requirements and Internal Controls Assessments Required Under Section 704.15(a) of the National Credit Union Administration Rules and Regulations	Auditing	Letters to Corporate Credit Unions	2011	Active
SL No. 14-05	Money Services Businesses	BSA/AML	Supervisory Letters	2014	Active
SL No. 18-01	Bank Secrecy Act Customer Due Diligence and Beneficial Ownership Rules	BSA/AML	Supervisory Letters	2018	Active
05-CU-09	Bank Secrecy Act Compliance	BSA/AML	Letters to Credit Unions	2005	Active
95-CU-163	Sanctions Against Select Foreign Countries	BSA/AML	Letters to Credit Unions	1995	Active
87-CU-90	Recordkeeping and Reporting Requirements under the Bank Secrecy Act	BSA/AML	Letters to Credit Unions	1987	Active
85-CU-78	Currency and Foreign Transaction Reporting Act	BSA/AML	Letters to Credit Unions	1985	Active
08-RA-03	Guidance on Filing Suspicious Activity Reports Regarding the Proceeds of Foreign Corruption	BSA/AML	Regulatory Alerts	2008	Active
21-CU-05	Interagency Statement on the Issuance of the Anti-Money Laundering/Countering the Financing of Terrorism National Priorities	BSA/AML	Letters to Credit Unions	2021	Active
20-CU-19	Additional Guidance Regarding Servicing Hemp-Related Businesses	BSA/AML	Letters to Credit Unions	2020	Active
19-RA-02	Serving Hemp Businesses	BSA/AML	Regulatory Alerts	2019	Active
08-CU-12	Suspected Money Laundering in the Residential Real Estate Industry Report	BSA/AML	Letters to Credit Unions	2008	Active
18-CU-04	Sharing Bank Secrecy Act Resources	BSA/AML	Letters to Credit Unions	2018	Active
18-CU-02	Examination Guidance for Bank Secrecy Act Customer Due Diligence and Beneficial Ownership Compliance	BSA/AML	Letters to Credit Unions	2018	Active
2011-04	Compliance with Section 314(a) of the USA PATRIOT Act of 2001	BSA/AML	Letters to Corporate Credit Unions	2011	Inactive
2012-01	Compliance Update for Section 314(a) of the USA Patriot Act of 2001	BSA/AML	Letters to Corporate Credit Unions	2012	Active
2004-02	BSA compliance Guidance	BSA/AML	Letters to Corporate Credit Unions	2004	Active
2005-01	BSA compliance when "unbatching" previously batched transactions during processing or settlement services.	BSA/AML	Letters to Corporate Credit Unions	2005	Active
SL No. 17-02	Examiner Guidance for Institutions Affected by a Major Disaster	Business Continuity	Supervisory Letters	2017	Active
06-RISK-01	Disaster Planning and Response	Business Continuity	Risk Alerts	2006	Active
06-CU-12	Disaster Preparedness Response Examination Procedures	Business Continuity	Letters to Credit Unions	2006	Active
97-CU-03	Coporate Business Resumption And Contingency Planning	Business Continuity	Letters to Credit Unions	1997	Active
08-CU-01	Guidance on Pandemic Planning	Business Continuity	Letters to Credit Unions	2007	Active
17-CU-08	Interagency Supervisory Guidance for Institutions Affected by a Major Disaster	Business Continuity	Letters to Credit Unions	2017	Active
2004-04	Business Continuity Guidance Letter	Business Continuity	Letters to Corporate Credit Unions	2004	Active
2004-05	Business Continuity Planning and Business Critical Processes	Business Continuity	Letters to Corporate Credit Unions	2004	Active
07-FCU-02	Reincorporating Federal Credit Union Bylaws into NCUA Rules and Regulations	Bylaws	Letters to Federal Credit Unions	2007	Active
20-FCU-04	Federal Credit Union Meeting Flexibility During the COVID-19 Pandemic	Bylaws	Letters to Federal Credit Unions	2020	Inactive
SL No. 14-05	Capital Planning Under NCUA Rules & Regulations §702 Subpart E for Credit Unions with Assets of $10 Billion or More	Capital Planning	Supervisory Letters	2014	Active

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