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Manuals And Guides

​​​​​​​These manuals provide guidance to better comply with 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 NCUA and other federal financial services regulators. They should not be considered as a legal reference for NCUA’s Rules and Regulations or those of other regulators.

Accounting Manual

Credit unions with under $10 million in assets can use this Accounting Manual for Federal Credit Unions as a guide for financial transactions and reporting. It also contains accounting guidelines and requirements for such things as investments in credit union service organizations, amortization, securities, repossessed property, share drafts and credit cards.

Credit Union Bonds

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

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.

Consumer Compliance Manual

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

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 Credit Union Handbook

This handbook covers a wide range of subjects and is a general reference guide that can help a credit union’s board of directors carry out their duties.

Hurricane and Disaster Information

Learn more about emergency and disaster preparedness and the types of assistance available to credit unions following a hurricane or other disaster.

Interagency Auditing Guidance

This Interagency Advisory informs boards of directors, audit committees and credit union management that they should not enter into agreements that incorporate unsafe and unsound external auditor limitation of liability provisions.

Merger Manual

This manual provides guidance and forms for credit unions planning to merge with other credit unions, or planning to convert from federal share insurance to private share insurance. The manual also covers mergers and conversions involving federal and state-chartered credit unions and corporate credit unions.

National Supervision Policy Manual

This manual provides the credit union system with a better understanding of 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 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 NCUA Rules and Regulations.

State Member Business Lending Exemptions

Lists the states where federally insured, state-chartered credit unions are exempt from complying with NCUA’s Member Business Lending Rule.

Supervisory Committee Guide

This provides volunteers who participate on a supervisory committee at small and low-income credit unions a better understanding of their role and responsibilities. Access templates from the appendices of the Supervisory Committee Guide here.

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

Home Mortgage Disclosure Act Guide
Bank Secrecy Act/Anti-Money Laundering Manual
FFIEC IT Handbook
2016 Stress Testing Scenarios
NCUA Secure File Transfer User Guide for Non-NCUA
​Memo: Providing Sensitive Credit Union and Member Data to NCUA

8/25/2016 1:30 PM