To help credit unions of all sizes, we developed a number of resource centers that provide critical regulatory and supervisory information in a single, one-stop source. Additional Information CECL Resources Boards of directors and senior management can familiarize themselves with CECL to assess how it differs from the credit union's existing incurred loss model. CECL becomes effective for federally insured credit unions on Jan. 1, 2023. Cybersecurity Provides guidance and links to cybersecurity-related content from the NCUA, as well as links to information sharing forums and guidance from the National Institute of Science and Technology and other agencies. Consumer Compliance Provides resources from the NCUA, the Bureau of Consumer Financial Protection, and other federal agencies on the laws and regulations governing deposits, mortgages, and consumer credit. Risk-Based Capital Access information about the NCUA's risk-based capital rule that goes into effect in January 2022. Bank Secrecy Act The Bank Secrecy Act protects the U.S. financial system from the abuses of financial crime. Access information and resources from the NCUA, FinCEN, OFAC, and other agencies. Capital Planning & Stress Testing Credit unions with assets of $10 billion or more can access information and resources to help them carry out their capital planning and stress testing requirements. Fraud Prevention This resource center provides resources and guidance to help credit unions deter and detect potential fraud. Net Worth Ratio & PCA These resources explain Section 702.202 of the NCUA Rules and Regulations and how credit unions should develop their net worth restoration plans. Liquidity Risk With a rising interest rates, managing a credit union's liquidity is critical to its continued safety and soundness. This page provides guidance on how manage liquidity in variety of economic environments.