The Registry of Credit Unions ('RCU') has issued a Guidance Note for Credit Unions on Matters Relating to Accounting for Investments. The Guidance Note is being issued by the RCU to remind credit unions to ensure that the accounting treatment which they adopt for investments complies with the relevant requirements of the Act and that their distribution policy is appropriate and prudent for the particular circumstances of the credit union. According to the RCU, Credit unions will be subject to inspection from time to time to assess their compliance with this Guidance Note.