NCUA’s Examiner’s Guide is a primary resource for examiners responsible for conducting credit union examinations. It supports risk-focused examination scoping, including on- and off-site supervision, and provides exam staff with the framework and supervisory criteria needed to evaluate a credit union’s financial and operational condition. The Guide is written for examiners, though credit unions may also find it useful in understanding NCUA supervisory expectations.
Each section of the Guide addresses a discrete examination topic and includes background information, related statutory and regulatory requirements, and instructions necessary to implement NCUA policy, including processes required by the National Supervision Policy Manual (NSPM). The Guide reinforces consistent application of examiner judgment across credit unions, supporting the evaluation of risks and related CAMELS ratings based on the preponderance of relevant factors.
Supervisory criteria are not binding requirements unless explicitly required by law or regulation.
For related NCUA supervisory resources, including the NSPM, visit the Manuals and Guides page.