
The US Securities and Exchange Commission and the Food and Drug Administration have signed a Memorandum of Understanding designed to strengthen inter-agency cooperation, regulatory oversight, and information exchange. Framework for Information Sharing and Compliance The agreement establishes a structured arrangement between the Securities and Exchange Commission and the Food and…

The Australian Accounting Standards Board has published its August Reporting Roundup, covering research initiatives, accounting standard amendments, and educational webcasts for financial reporting professionals. Key Focus Areas and Updates The Australian Accounting Standards Board issued its August Reporting Roundup on 28 August 2026, highlighting key developments across its reporting work…

The Australian Accounting Standards Board has published Action Alert 249 following its 222nd Board meeting, providing details on decisions regarding superannuation, not-for-profit entities, and concessionary leases. AASB 222nd Board Meeting Overview The Australian Accounting Standards Board met in public and private sessions on 27 August 2026 for its 222nd Board…

The EFRAG Secretariat has published the 2026 Draft List of Datapoints for the European Sustainability Reporting Standards to support undertakings in preparing sustainability statements under the revised ESRS starting from 2026. Overview and Scope of the 2026 Draft List The 2026 Draft List consolidates ESRS datapoint definitions, reflecting the simplified…

The US Securities and Exchange Commission has initiated legal proceedings against 38 entities accused of submitting fraudulent Form ADV filings between 2025 and 2026 to misrepresent themselves as legitimate investment advisers to retail investors. Details of Alleged Form ADV Misrepresentations In complaints filed in the United States District Court for…

The European Banking Authority has launched a public consultation on draft Regulatory Technical Standards specifying the operational risk management framework institutions must establish under the updated Capital Requirements Regulation. The proposed rules aim to introduce harmonised requirements across the European banking sector while incorporating proportionate standards based on firm size…

The US Securities and Exchange Commission has announced proposed rules titled Regulation Crypto Assets to establish a tailored regulatory framework for investment contracts involving crypto assets. Registration Exemptions and Framework Details The proposed framework introduces two specific exemptions from the registration requirements of the Securities Act of 1933. The first…

The European Securities and Markets Authority has launched a public consultation on a proposed annual reporting framework under the European Market Infrastructure Regulation, covering clearing activity at recognised third-country central counterparties. Reporting Requirements and Supervisory Visibility The consultation paper details proposed Regulatory Technical Standards and Implementing Technical Standards under EMIR…

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