On January 14, 2026, the National Credit Union Administration (NCUA) released its NCUA’s 2026 Supervisory Priorities letter, detailing areas that credit union examiners will be prioritizing throughout the year. The letter reaffirms the agency’s commitment to a “No Regulation-by-Enforcement” philosophy while focusing on risk-based supervision tailored to the credit union’s unique risk profile. NCUA Chairman Kyle Hauptman stated that “these priorities reflect the agency’s goal of supporting a safe, sound, and resilient credit union system without imposing unnecessary regulatory burden.” This article will share the main points outlined in this high-priority letter that credit unions need to be aware of to help prepare for examinations.
What Are NCUA’s Main Supervisory Priorities for 2026?
The NCUA noted that it was working on streamlining its examination process in an effort to make it more efficient and would be concentrating on the following areas for the year:
- Zeroing in on Efficiencies: NCUA will begin executing simplified procedures to help reduce workloads for both NCUA examiners and credit unions, in alignment with legislation such as the Guiding and Establishing National Innovation for U.S. Stablecoins Act (GENIUS Act) and recent executive directives.
- Examinations to Focus on Risk: Examiners will be directing their attention to aspects that may be of higher risk to the credit union system, credit union members, and the National Credit Union Share Insurance Fund (NCUSIF).
- Emphasis on Compliance/Operational Risks: NCUA examiners will also continue underscoring the importance of compliance with consumer protection laws related to finance, payment system security, and fraud prevention.
- Loan Practices & Balance Sheet Maintenance: According to NCUA, the performance of loans is at its weakest point in over 10 years. With this in mind, examiners will scrutinize liquidity plans, management of credit risk controls, and underwriting standards.
What This Means for Your Credit Union
As your organization prepares for 2026, keep in mind the following four steps you can take to help in advance of an examination:
- Revisit your risk management framework, particularly in the areas of credit risk and liquidity planning.
- Look for ways to strengthen your operational resilience regarding payment system security, fraud prevention, and cybersecurity governance.
- Make sure your regulatory compliance policies and procedures are current, especially when it comes to consumer financial protection requirements.
- Be proactive in preparing for an exam and use internal or external tailored testing programs that target the priorities indicated above.
The NCUA’s 2026 Supervisory Priorities letter notes that it wants to reflect a balanced commitment to oversight and innovation, aiming to support a credit union environment that is safe, sound, and responsive to member needs.
How Forvis Mazars Can Help
Credit unions will want to make sure accounting and business decisions comply with regulations, while providing a positive rate of return and additional services for their members. Our experienced credit union team at Forvis Mazars understands and can help you prepare for what’s next. With our depth and breadth of knowledge, our professionals are uniquely positioned to help serve your complex needs and take on the challenges your institution faces. If you have any questions or need assistance, please contact a professional at Forvis Mazars today.