The CUAC, a statutory committee, established under the Credit Union Act 1997 to advise the Minister for Finance on credit union matters has prepared two reports, as published by Minister for Finance Michael Noonan T.D. 'A Survey of Irish Credit Unions' is the result of a survey of 101 credit unions carried out between March and June 2015 which shows how these institutions view their strengths and constraints going forward. 'Viability and Irish Credit Unions' is a discussion paper developed by the Committee (following discussions with a number of credit unions) showing how a credit union’s viability could be measured - the Committee suggests the credit union’s surplus and capital strength be measured together.