Examiner’s Guide
The NCUA provides the Examiner’s Guide as a resource for its staff to use in the supervision of credit unions. The guide is updated by the NCUA’s Office of Examination and Insurance on an ongoing basis to address developments in the industry and in NCUA’s supervision policy. The information in the guide can assist examiners in the scoping process, on- and off-site supervision contacts, and more.
The NCUA is updating sections of the Examiner's Guide on an ongoing basis. For those topics still under revision, the last published guidance is still in effect, and is provided as a PDF linked from the chapter's introductory page. Click on any topic in the navigation pane to the left of the screen to explore a topic further.
Please visit the What’s New page for the latest updates to the Examiner's Guide.
The Examiner’s Guide provides guidance to NCUA exam staff on regulations and exam procedures. Each section of the Examiner’s Guide focuses on a specific topic, providing background information and outlining any related regulatory and statutory requirements. The guide also provides instructions to help exam staff implement procedures required by agency policy in the NSPM.
The Examiner’s Guide is intended to provide a framework for more consistent application of staff judgment with respect to conclusions about a credit union’s financial and operational condition, and related CAMELS and risk ratings. It also provides a consistent approach for evaluating the adequacy of a credit union’s relevant risk-management processes.
Supervisory criteria detailed in this guide are not strict requirements unless noted as required by law or regulation. Examiners should use the supervisory criteria contained in this guide to evaluate a credit union’s condition based on the preponderance of relevant factors.
If you have questions or comments on the Examiner's Guide, please let us know at egsuggestions@ncua.gov.
Last updated October 23, 2019