Mass. Gen. Laws ch. 171 § 26
Annually, not more than 30 days after the last business day of December, a credit union shall make a report to the commissioner in such form as the commissioner may prescribe accurately showing its condition at the close of business on that day and containing such other information as the commissioner may require. The annual report shall be in accordance with generally accepted accounting principles and shall fairly present the credit union's condition as of the last business day of the credit union's fiscal year. A statement of condition of a credit union shall be available for examination for reasonable purposes by members at the principal office of a credit union during business hours or made available to a member upon reasonable request.
Mass. Gen. Laws ch. 171, § 26