{"abstract":"The NCUA Board is proposing to amend its regulations governing supervisory committee audits to eliminate unnecessary, redundant, and overly prescriptive provisions. This action is necessary to reduce regulatory burden, increase operational flexibility for credit unions, and streamline the rules by removing requirements that are outdated or duplicative of other authorities. The intended effect of this proposal is to simplify compliance for credit unions without compromising the integrity of the audit process.","action":"Proposed rule.","agencies":[{"raw_name":"NATIONAL CREDIT UNION ADMINISTRATION","name":"National Credit Union Administration","id":335,"url":"https://www.federalregister.gov/agencies/national-credit-union-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/335","parent_id":null,"slug":"national-credit-union-administration"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2025/12/11/2025-22488.html","cfr_references":[{"chapter":null,"citation_url":null,"part":715,"title":12}],"citation":"90 FR 57393","comment_url":null,"comments_close_on":"2026-02-09","correction_of":null,"corrections":[],"dates":"Comments must be received by February 9, 2026.","disposition_notes":null,"docket_ids":[],"dockets":[{"supporting_documents":[],"agency_name":"NCUA","documents":[{"comment_count":33,"comment_start_date":"2025-12-11","updated_at":"2026-02-15T00:56:27.045-05:00","comment_url":"https://www.regulations.gov/commenton/NCUA-2025-1303-0001","allow_late_comments":false,"id":"NCUA-2025-1303-0001","comment_end_date":"2026-02-10","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"NCUA-2025-1303","title":"Supervisory Committee Audits and Verifications"}],"document_number":"2025-22488","effective_on":null,"end_page":57397,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2025/12/11/2025-22488.xml","html_url":"https://www.federalregister.gov/documents/2025/12/11/2025-22488/supervisory-committee-audits-and-verifications","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2025-22488?publication_date=2025-12-11","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2025-12-11/2025-22488/mods.xml","not_received_for_publication":null,"page_length":5,"page_views":{"count":1848,"last_updated":"2026-04-04 10:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-12-11/pdf/2025-22488.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-22488.pdf?1765374315","publication_date":"2025-12-11","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2025/12/11/2025-22488.txt","regulation_id_number_info":{"3133-AF74":null},"regulation_id_numbers":["3133-AF74"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_count":33,"agency_id":"NCUA","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=NCUA-2025-1303","supporting_documents_count":0,"docket_id":"NCUA-2025-1303","document_id":"NCUA-2025-1303-0001","regulation_id_number":"3133-AF74","title":"Supervisory Committee Audits and Verifications","checked_regulationsdotgov_at":"2026-02-15T12:55:03Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":57393,"subtype":null,"title":"Supervisory Committee Audits and Verifications","toc_doc":"Supervisory Committee Audits and Verifications","toc_subject":null,"topics":["Accounting","Credit unions","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":90}