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CUPSA PUBLICATIONS
RELEASE OF IFRS 16 GUIDANCE

The Credit Union Prudential Supervisors Association (CUPSA) has released regulatory guidance for the adoption of International Financial Reporting Standard (IFRS) 16 Leases at Canadian credit unions and caisses populaires

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RELEASE OF IFRS 9 GUIDANCE

The Credit Union Prudential Supervisors Association (CUPSA) has released regulatory guidance for the adoption of IFRS 9 at Canadian credit unions and caisses populaires.

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CUPSA APPROVES SET OF RECOMMENDED STANDARDS FOR THE SUPERVISION OF CANADIAN CENTRALS

The Credit Union Prudential Supervisors Association (CUPSA) executive has approved a recommended set of appropriate standards for the regulation of central credit unions across Canada (Centrals). The set of recommended standards is based on guidelines issued by the Office of the Superintendent of Financial Institutions.

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CUPSA RELEASES INFORMATION TECHNOLOGY OUTSOURCING GUIDANCE

The Credit Union Prudential Supervisors Association (CUPSA) has released Information Technology (IT) Outsourcing Guidance, which outlines sound principles and practices for oversight of outsourcing arrangements at a Canadian credit union or caisse populaire.

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RELEASE OF DISASTER RECOVERY PLANNING GUIDANCE

The Credit Union Prudential Supervisors Association (CUPSA) has released Disaster Recovery Planning (DRP) Guidance, which outlines sound processes, policies and procedures related to recovery or continuation of infrastructure critical to an organization after a natural or human-related disaster.

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CUPSA RELEASES LIQUIDITY RISK MANAGEMENT GUIDING PRINCIPLES

The Credit Union Prudential Supervisors Association (CUPSA) has released guiding principles for Liquidity Risk Management at Canadian credit unions and caisses populaires.

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CUPSA RELEASES IT AUDIT GUIDANCE

The Credit Union Prudential Supervisors Association (CUPSA) has released Information Technology (IT) Audit Guidance, which outlines sound principles and practices for undertaking an IT audit at a Canadian credit union or caisse populaire.

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INFORMATION TECHNOLOGY (IT) GOVERNANCE GUIDANCE

The Credit Union Prudential Supervisors Association (CUPSA) has established an IT Risk Working Group to focus on IT governance and risk management practices within Canadian credit unions/caisse populaires.

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GUIDING PRINCIPLES FOR DEVELOPING AN APPROPRIATE DEPOSIT GUARANTEE FUND

The Credit Union Prudential Supervisors Association (CUPSA) established a working group composed of several of its members to develop guidance for determining an appropriate size for deposit guarantee funds.

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CAPITAL ADEQUACY PRINCIPLES

The Basel Committee on Banking Supervision (Basel Committee), an international banking standards forum, identified quality of capital as one of the key causes of the recent financial crisis and an area of focus for regulation and supervision.

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