Focusing on the Irish Credit Union movement, this guidebook places credit unions in their appropriate context as part of the wider co-operative movement and then describes the key issues concerning credit unions: their legal basis, formation, finances, procedures, meetings, supervision and control. It also outlines in detail credit union members" rights and responsibilities under the rules and wider law, and concludes with some informative profiles of individual credit unions. This new edition is fully updated and includes the Credit Union Act of 1997 and other developments.