Accounting Bulletins
Auditing Guidance

The Interagency Advisory informs financial institutions’ boards of directors, audit committees, and management that they should not enter into agreements that incorporate unsafe and unsound external auditor limitation of liability provisions with respect to engagements for financial statement audits, audits of internal control over financial reporting, and attestations on management’s assessment of internal control over financial reporting.
Accounting Manual

A guide in accounting for financial transactions and reporting. In accordance with the Credit Union Membership Access Act CUMAA), credit unions with $10 million or more in assets must follow generally accepted accounting principles (GAAP) in the call reports they file with NCUA.
AIRES Check Lists
Chartering Manual

The NCUA Chartering and Field of Membership Manual
Consumer Compliance Manual
Corporate Credit Union Report of Officials
Credit Union Directory
Electronic Funds Transfer Form for Federally Insured Credit Unions
Examiner's Guide
Federal Credit Union Act
Federal Credit Union Handbook
Financial Performance Reports Guides

How to interpret the Financial Performance Reports (FPRs)
HMDA Reporting Guide
Legislative Summary of Wall Street Reform and Consumer Protection
Merger Manual for Credit Unions
Nontraditional Mortgage Product Illustrations of Consumer Information
Notice of Change in Official or Senior Executive Officer
Outreach Task Force Report
Prompt Corrective Action Guidelines
Regulation E Sample Opt-In Overdraft Protection Notice
Supervisory Committee Guide

(and additional worksheets)
Supplemental Capital White Paper
Suspicious Activity Report
Tax Exempt Letter for Federal Credit Unions
Voluntary Liquidation Manual

Publications, Manuals & Guides