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.

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 781 - 840 of 840 Results
Docket # Title Subject Type Year Status
96-CU-03 Suspicious Activity Report Requirement BSA/AML Letters to Credit Unions 1996 Active
08-CU-12 Suspected Money Laundering in the Residential Real Estate Industry Report BSA/AML Letters to Credit Unions 2008 Active
09-CU-08 Filing Trends in Mortgage Loan Fraud BSA/AML Letters to Credit Unions 2009 Active
98-RA-03 New Rules for Currency Transaction Reporting BSA/AML Regulatory Alerts 1998 Active
97-RA-15 FinCEN Advisory BSA/AML Regulatory Alerts 1998 Active
03-RA-07 Final Patriot Act Regulations on Customer Member Identification BSA/AML Regulatory Alerts 2003 Active
99-RA-05 FinCEN Advisory BSA/AML Regulatory Alerts 1999 Active
04-RA-09 Office of Foreign Assets Control Changes to the Specially Designated Nationals and Blocked Persons List BSA/AML Regulatory Alerts 2004 Active
05-RA-04 Web-based 314a Secure Communication System BSA/AML Regulatory Alerts 2005 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
02-RA-09 OFAC Changes to the Specially Designated Nationals and Blocked Persons List BSA/AML Regulatory Alerts 2002 Active
09-RA-04 Currency Transaction Reporting (CTR) Requirement Educational Pamphlet BSA/AML Regulatory Alerts 2009 Active
07-RA-04 The SAR Activity Review Trends, Tips Issues, Issue 11, May 2007 BSA/AML Regulatory Alerts 2007 Active
02-RA-11 OFAC Changes to the Specially Designated Nationals and Blocked Persons List BSA/AML Regulatory Alerts 2002 Active
99-RA-01 Bank Secrecy Act Compliance Form for Designation of Exempt Person BSA/AML Regulatory Alerts 1999 Active
98-RA-05 Revised Currency Transaction Report IRS Form 4789 BSA/AML Regulatory Alerts 1998 Active
96-RA-07 FinCEN Advisory BSA/AML Regulatory Alerts 1996 Active
04-RA-10 Office of Foreign Assets Control Changes to the Specially Designated Nationals and Blocked Persons List BSA/AML Regulatory Alerts 2004 Active
04-RA-04 USA PATRIOT Act Section 326 FAQs for Customer Identification Program BSA/AML Regulatory Alerts 2004 Active
02-RA-08 Suspicious Activity Report SAR BSA/AML Regulatory Alerts 2002 Active
04-RA-14 Office of Foreign Assets Control Changes to the Specially Designated Nationals and Blocked Persons List BSA/AML Regulatory Alerts 2004 Active
95-CU-163 Sanctions Against Select Foreign Countries BSA/AML Letters to Credit Unions 1995 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
97-CU-02 Supervisory Committee's Right to Hire Qualified Applicants to Perform Audits Auditing Letters to Credit Unions 1997 Active
87-CU-94 Financial Statement Classification of FCU Member Share Accounts Auditing Letters to Credit Unions 1987 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
05-CU-17 Real Estate Appraisal Waiver for Credit Unions Affected by Appraisals Letters to Credit Unions 2005 Active
03-CU-17 Independent Appraisal and Evaluation Functions for Appraisals Letters to Credit Unions 2003 Active
20-CU-10 Residential Appraisals Threshold Increase and Other COVID-19 Related Relief Measures Appraisals Letters to Credit Unions 2020 Active
06-RA-04 2006 Revisions to Uniform Standards of Professional Appraisal Practice USPAP Appraisals Regulatory Alerts 2006 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
05-CU-06 Frequently Asked Questions on Independent Appraisal and Evaluation Functions Appraisals Letters to Credit Unions 2005 Active
13-RA-08 Appraisals for Higher-Priced Mortgage Loans Appraisals Regulatory Alerts 2013 Active
14-RA-07 Appraisals for Higher-Priced Mortgage Loans Appraisals Regulatory Alerts 2014 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
16-CU-09 Real Estate Appraisal Waiver for Credit Unions Affected by Severe Storms and Flooding in Louisiana Appraisals Letters to Credit Unions 2016 Active
17-CU-06 Real Estate Appraisal Waiver for Credit Unions Affected by Severe Storms and Flooding in Florida, Georgia, Puerto Rico, Texas, and U.S. Virgin Islands Appraisals Letters to Credit Unions 2017 Active
10-CU-23 Best Practices in Real Estate Appraisals Appraisals Letters to Credit Unions 2010 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
07-01 Recording Donated Equity upon the Receipt of Tangible Fixed Asset Donations of Material Value Accounting Accounting Bulletins 2007 Active
05-01 Accounting and Reporting for Commitments to Originate and Sell Mortgage Loans Accounting Accounting Bulletins 2005 Active
22-01 Current Expected Credit Losses (CECL) Effective Date for Credit Unions Accounting Accounting Bulletins 2022 Active
02-CU-09 Allowance for Loan and Lease Losses Accounting Letters to Credit Unions 2002 Active
16-CU-13 Frequently Asked Questions on the New Accounting Standard on Financial Instruments Credit Losses Accounting Letters to Credit Unions 2016 Active
05-02 Sale of Held-to-Maturity Debt Securities under Statement No. 115 for Credit Unions Affected by Hurricane Katrina Accounting Accounting Bulletins 2005 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
96-CU-01 Accounting for Mortgage Servicing Rights Accounting Letters to Credit Unions 1996 Active
12-01 Interagency Supervisory Guidance Specifically Addressing Junior Lien Loans and Lines of Credit Accounting Accounting Bulletins 2012 Active
97-01 Costs Incurred to Modify Systems and Software to Make them Year 2000 Compliant Accounting Accounting Bulletins 1997 Active
09-01 Regulatory Reporting Related to Recent NCUA Board Actions to Stabilize the Corporate Credit Union System Accounting Accounting Bulletins 2009 Active
01-01 Joint Interagency Policy on Accounting and Reporting for Loans Held for Sale Accounting Accounting Bulletins 2001 Active
09-02 Corporate Stabilization Activity and the Effect on the NCUSIF Deposit and Premium Assessment Accounting Accounting Bulletins 2009 Active
07-02 Basic Accounting for NCUA Grants Received by Small Credit Unions Accounting Accounting Bulletins 2007 Active
04-01 Update on Accounting for Loan and Lease Losses Accounting Accounting Bulletins 2004 Active
10-01 Interagency Supervisory Guidance on Bargain Purchases And FDIC- and NCUA-Assisted Acquisitions Accounting Accounting Bulletins 2010 Active
06-01 Interagency Advisory Addressing the ALLL Key Concepts and Requirements Accounting Accounting Bulletins 2006 Active
03-CU-01 Loan Charge-off Guidance Accounting Letters to Credit Unions 2003 Active
13-01 Interagency Supervisory Guidance Addressing Certain Issues Related To Troubled Debt Restructurings Accounting Accounting Bulletins 2013 Active
95-CU-182 Accounting for Certain Investments in Debt and Equity Securities Accounting Letters to Credit Unions 1995 Active
1
2
...
12
13
14

The NCUA is committed to providing an excellent user experience to all individuals, including persons with disabilities. If you require an accommodation to access information on or to use this website, contact Section508@NCUA.gov to request one. Please visit the NCUA's Accessibility Statement for additional information.