I really doubt that it's either of those. Much more likely is that a new inside or outside accountant noticed that this CU wasn't exploiting a loophole that practically every other CU in the country has been exploiting for a long time. Fixing that makes sense, since failing to fix it simply lowers the CU's profitability, and thus reduces the interest it can afford to pay to its member-investors.
Believe me, I will be asking pointed questions, come Monday morning, regarding commensurate reward for increased risk, pertaining to these creative accounting methods.