While credit unions in the USA have a different regulatory environment from Australia, there are many common issues.

So this Report from the US Government Accountability Office on Community Banks and Credit Unions (Impact of the Dodd-Frank Act) makes interesting reading.

The Report outlines the significant changes US credit unions have undergone in the past decade, including regulatory changes and how they have been affected in particular by the Dodd-Frank Wall Street Reform and Consumer Protection Act and the Sarbanes Oxley Act.