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Manuals and Guides

These manuals provide guidance to better comply with the NCUA’s Rules and Regulations and those from other agencies. These manual are not definitive and must be used in conjunction with other supervisory guidance and information provided by the NCUA and other federal financial services regulators. They should not be considered as a legal reference for the NCUA’s Rules and Regulations or those of other regulators.

ALM Review Procedures

Credit unions can review information that explains the NCUA’s approach and interest rate risk review procedures.

Asset Valuation Workbook

This work provides information that a credit union can use to evaluate its interest-rate risk levels.

Chartering and Field of Membership Manual

This details the requirements for chartering new federal credit unions, modifying existing charters to meet a credit union’s strategic objectives and expanding a credit union’s field of membership.

Credit Union Bonds

Review of a list of bonds approved for use by federally insured credit unions.

Examiners Guide

This manual details NCUA’s examination and supervision program for federally insured credit unions. The agency’s risk-focused approach evaluates how a credit union’s management identifies, measures, monitors and manages existing and potential risks.

Fair Lending Guide

A credit union’s board of directors and management, compliance officers, or other employees responsible for fair lending compliance can use this guide as a reference to comply with fair lending rules. While the guide covers federal fair lending laws and regulations, it does not address all federal consumer protection laws or any state laws, and should be used in conjunction with other supervisory guidance.

Federal Consumer Financial Protection Guide

This guide serves a resource to help credit unions comply with certain consumer financial protection laws and regulations. It includes NCUA and interagency examination procedures, and is intended for use by a credit union’s board of directors and management, compliance officers, and others having responsibility for consumer compliance as part of their duties.

Hurricane and Disaster Information

Credit unions can access information and resources on emergency and disaster preparedness and the types of assistance available following a hurricane or other disaster.

National Supervision Policy Manual

This manual provides the credit union system with a better understanding of the NCUA’s rules and policies, helping to reduce possible misunderstandings that may occur during the examination process.

Notice of Change in Official or Senior Executive Officer

Natural person and corporate credit unions that are newly chartered or in a “troubled condition” must notify the NCUA at least 30 days prior to a change in an official or senior executive officer.

Prompt Corrective Action Guidelines

This guide outlines the procedures for a federally insured credit union to apply for a prompt corrective action risk-mitigation credit under the NCUA's Rules and Regulations.

Other Supervisory Committee Audit

This guide instructs federally insured credit unions that are not required to obtain a financial statement audit with information to help fulfill their supervisory committee responsibility by obtaining an Other Supervisory Committee Audit.

With the 2023 implementation of the Current Expected Credit Losses (CECL) accounting standard, an addendum to Other Supervisory Committee Audit guide replaces procedures related to the allowance for credit losses on investments, loans and leases, and off-balance sheet credit exposures.

For additional information and resources regarding CECL, please visit the CECL Resources.

Suspicious Activity Report

All financial institutions operating in the United States, including insured banks, savings associations, and credit unions, among others, are required to submit suspicious activity reports to FinCEN if they discover activity involving potential money laundering or violations of the Bank Secrecy Act.

Tax Exemption Letter for Federal Credit Unions

This letter is used to inform government officials and private businesses about the tax-exempt status of federal credit unions.

Other Manuals and Guides

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 us to request one. Please visit the NCUA's Accessibility Statement for additional information.

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