In this section:

How are Ontario Credit Unions Regulated?Standards and Guidelines Financial Reporting Risk Assessment and Examinations Differential Premiums Depositor Protection Programs Applications Variations and Exemptions Compliance Orders Other Powers Regulatory Activities

FSRA is actively reviewing all DICO regulatory direction, including but not limited to forms, guidelines and FAQs.

Until FSRA issues new regulatory direction, all existing regulatory direction remains in force.

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Financial Reporting (Updated September 2019)

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Credit unions are required to file regular reports which help DICO assess the financial performance and condition of each credit union and its compliance with the Act, regulations and standards.

Credit unions file a Monthly Information Return (MIR) and an Annual Information Return (AIR) which contain financial and other information. The AIR is filed together with the Audited Financial Statements, management letter and Audit Committee certificate of compliance.

ANNUAL (AIR) AND MONTHLY (MIR) REPORTING

Publication	Highlights
Due dates	Due dates for 2019 MIR/AIR Filings
Import File Specifications	Import File Specifications (Last updated on May 2019)
Import File Specifications	Developer's Guide (this document is available in English only)
Accountant's Report, Certificate of Insured Deposits and Certificates of Representation	Accountant's Report, Certificate of Insured Deposits and Certificates of Representation Instructions for Certificates of Representation (AIR only)
Tutorial	Help document
Completion Guide	MIR and AIR Completion Guide (Last updated on Feb 1, 2019)