NCUA provides its manuals, guides, operational documents, and supplemental resources to help credit unions and examiners understand and apply NCUA regulations and related federal requirements.
NCUA’s authority to regulate credit unions is established by the Federal Credit Union Act. Its regulations, as documented in the Code of Federal Regulations, describe the standards that credit unions must meet. The guidance represented by the documents listed below provides best practices (as defined by NCUA) and context for how NCUA views and enforces the statutes (federal law) and regulations that govern credit unions. State-chartered, federally insured credit unions must also operate according to the laws of their state.
Asset Liability Management (ALM) & Investment Resources
ALM First Loan Fund Investment Pilot Program Requirements and Conditions
This document outlines the requirements and conditions for participation in the ALM First Loan Fund Investment Pilot Program.
Asset Valuation Workbook (Microsoft Excel File 109KB)
This workbook helps credit unions evaluate their interest rate risk levels.
Credit Union Formation & Operational Requirements
Chartering and Field of Membership Manual
This manual outlines 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
This page provides NCUA-approved bond forms for federally insured credit unions. Credit unions may use this resource to confirm acceptable bond carriers and forms for regulatory compliance.
Tax Exemption Letter for Federal Credit Unions
This letter informs government officials and businesses about the tax-exempt status of federal credit unions.
Notice of Change in Official or Senior Executive Officer
This page provides the required forms for reporting changes in officials or senior executive officers at newly chartered or troubled natural person and corporate credit unions.
BSA/AML/CFT Resources
Bank Secrecy Act/Anti-Money Laundering Manual
This manual documents interagency examination procedures for assessing compliance with the Bank Secrecy Act (BSA) and requirements related to anti-money laundering and countering the financing of terrorism (AML/CFT). It outlines supervisory expectations for risk assessment, internal controls, independent testing, and other elements of a credit union’s AML/CFT program.
Suspicious Activity Report
This page explains SARs, including when credit unions must file a SAR, and the related record-retention and documentation requirements under BSA rules.
Consumer Protection Resources
Interagency Fair Lending Examination Procedures (PDF) | Appendix (PDF)
These procedures and the accompanying appendix give examiners a standardized framework for evaluating compliance with federal fair lending laws, including methods to identify potential discriminatory practices and assess a credit union’s lending activities.
Federal Consumer Financial Protection Guide
This guide helps credit unions comply with consumer financial protection laws and regulations. It includes NCUA and interagency examination procedures and is intended to support a credit union’s board of directors and management, compliance officers, and others responsible for consumer compliance in meeting their consumer financial protection responsibilities.
Fair Lending Guide
This guide describes federal fair lending requirements under the Equal Credit Opportunity, Fair Housing, and Home Mortgage Disclosure Acts. It provides regulatory obligations, operational practices, and checklists that support an effective fair lending compliance program.
Home Mortgage Disclosure Act
This CFPB resource explains the requirements under HMDA and Regulation C, which certain federally insured credit unions must follow when collecting, reporting, and disclosing mortgage loan application data.
Audit & Accounting Guidance
Other Supervisory Committee Audit Minimum Procedures Guide
This guide outlines the minimum procedures supervisory committees, internal auditors, or other qualified person must follow when conducting an annual audit under NCUA regulations § 715.7, Supervisory Committee audit alternatives to a financial statement audit.
CECL Resources
This link directs credit unions to CECL-related information and guidance.
Examination & Supervision Policy and Guidance
NCUA produces two key documents for its examination program: the National Supervision Policy Manual (NSPM) and the Examiner’s Guide. Both documents are written for an internal audience of examiners and staff. The NSPM describes the policy standards that examination staff must meet; the Examiner’s Guide provides context, guidance, and best practices for examiners conducting an examination. They are provided to the public for transparency around the examination process but should not be understood as establishing separate requirements for credit unions.
National Supervision Policy Manual (PDF)
This manual represents NCUA’s policies, procedures, and guidelines for supervising federally insured credit unions. NCUA’s adherence to the NSPM promotes consistent application of examination procedures, supports district management and quality assurance, and standardizes expectations for exam staff.
The NSPM is provided publicly to help credit unions understand NCUA’s internal policies, shape expectations, and reduce the potential for misunderstandings that may occur during the examination process.
Examiners Guide
This guide provides detailed context and best practices for NCUA’s risk-focused examination and supervision program. It offers examiners background information, regulatory requirements, and procedures to evaluate a credit union’s financial condition, risk management processes, and operational practices.
Its primary purpose is to provide supervisory guidance to examiners in support of the agency’s safety and soundness mission. It is offered publicly to help credit unions understand examination expectations.
Information Technology & Cybersecurity Resources
FFIEC IT Handbook
This handbook provides interagency guidance on assessing information technology risks, controls, and governance. It outlines supervisory expectations that examiners use when evaluating the IT environment of regulated financial institutions, including credit unions.
NCUA Secure File Transfer User Guide for Credit Unions
This guide provides step-by-step instructions for using NCUA’s Secure File Transfer Portal, including accessing the portal, uploading and downloading files, managing shared folders, and meeting security requirements.
Emergency Preparedness & Disaster Response
Hurricane and Disaster Information
This page provides resources to help credit unions prepare for emergencies and understand the assistance available after hurricanes or other disasters.