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TABLE OF CONTENTS - National Credit Union …

TABLE OF CONTENTS - National Credit Union

www.ncua.gov

Supervisory Committee Guide, Change 1 TABLE OF CONTENTS (continued) Chapter 8-- HOW DO WE AUDIT CASH? 8.01 What general ledger accounts are part of the

  Guide, General, Union, Direct, Committees, National, Audit, Supervisory, National credit union, Supervisory committee guide

Supervisory Committee Roles and Responsibilities

Supervisory Committee Roles and Responsibilities

www.acuia.org

Supervisory Committee Responsibilities – continued The vast majority of credit unions hire an outside firm to conduct the audit Under current regulation, the annual audit requirement can be satisfied by one of the two following engagements: An opinion audit (can only be done by a CPA) A Supervisory Committee Guide Audit engagement (non-opinion

  Guide, Committees, Supervisory, Supervisory committee guide, Supervisory committee

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