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Examiner's Guide
This Examiner’s Guide sets out guidance for an examiner on NCUA’s examination and
supervision of credit unions. The primary goal is to ensure the overall safety and
soundness of the credit union system. NCUA’s risk-focused examination and supervision
program evaluates the degree to which credit union management identifies, measures,
monitors and controls (i.e., manages) existing and potential risks in their operations.
This section of the web site is specifically addressed to examiners; however, it
also offers information that credit unions may find useful when they have questions
about the examination and supervision process.
Although the guidance provided by this Examiner’s Guide is dependable, it may not
necessarily be the best or final approach in every situation. The risk-focused approach
requires that examiners exercise their professional judgment to assess the risk
inherent in a given credit union operation and determine the scope of the examination
taking into consideration the many variables presented by the individual credit
union. When examiners determine existing or potential risk is present, they may
perform the procedures necessary to determine the extent of that risk and any mitigating
circumstances related to the risk. The examiner will work with the credit union
officials and staff to take the steps necessary to correct or reduce unwarranted
risk.
NCUA’s web site also offers many resources for credit unions and the public when
they have questions about the
Federal Credit Union Act and
NCUA Rules and Regulations, such as
NCUA Interpretive Rulings and Policy Statements,
Letters to Credit Unions,
Regulatory Alerts and
Legal Opinions.
You should be aware that the size of this guide is 18 MB. For this reason, the guide
is not being offered in a single file version, it has been divided into individual
chapters. We have included a chart below provideing the chapter names and sizes.
You may also order a hard copy of the Examiner’s Guide from our
Publications.
If you have questions that are not addressed in this Examiner’s Guide, you may call
the Regional Office in the region where the credit union is located. Contact information
can be found by following the "Contact Us" link below.
Explanation of changes to the Examiners Guide
The chapters are listed below.