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Guides, Manuals and Forms

Welcome to the area of our web site for guides, manuals, forms and bulletins.

For listings of other publications and brochures, please visit our area for Publications.

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.

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 Bulletins

AIRES Check Lists

Bylaws - This section of the web site contains the NCUA Board’s most recent version of the Federal Credit Union Bylaws, which has been in effect since April 2006, as well as previous versions of bylaws and bylaw amendments.

Chartering Manual - The NCUA Chartering and Field of Membership Manual

Consumer Compliance Manual

Corporate Examiner's Guide

Credit Union Directory

Express Chartering Procedure - NCUA's expedited chartering program

Electronic Funds Transfer Form for Federally Insured Credit Unions

Examiner's Guide

Federal Credit Union Act

Federal Credit Union Handbook in PDF

FPR Guide - How to interpret the Financial Performance Report (FPR) in PDF

HMDA Reporting Guide

Merger Manual for Credit Unions