News, standards updates and audit guidance for crypto-accounting teams, covering reporting, compliance and regulatory developments.
The European Commission's MiCA review consultation opens every major pillar of the framework to potential amendment, creating near-term uncertainty and compliance planning obligations for accounting firms, auditors, and CFOs with EU digital asset exposure.
The EBA and ECB are reshaping the 2027 EU-wide stress test with climate risk integration, COREP/FINREP alignment, and a 55% reduction in data points. Accounting firms, auditors, and CFOs at supervised banks need to understand the IFRS 9 provisioning, reporting, and capital planning implications now.
Accounting firms and CFOs serving multinationals need to understand the improved but still incomplete interoperability between ISSB Standards and ESRS, and what a credible single-report approach actually requires in practice.
AFM finalises its interpretation of Articles 16 and 16b Wta, requiring auditors to hold a central position and decisive influence in audit firms, with direct implications for private-equity-backed structures.
The AMF completed transposition of the revised EU Transparency Directive in December 2015, tightening threshold-crossing disclosure rules and regulated-information language requirements for French-listed issuers.
Outgoing IASB Chair warns that over-automating accounting work risks eroding the professional judgment on which high-quality financial reporting depends, with direct implications for how firms train and supervise junior staff.
The PIOB is recruiting IESBA members for 2027 terms, with implications for how global ethics standards that underpin crypto financial reporting are shaped.
IAASB and IESBA launch a joint User Advisory Group, giving financial statement users a formal seat at the global standard-setting table for the first time
IESBA's new proportionality guide explains how the Code of Ethics scales its requirements for smaller practices, with direct implications for how accounting firms document independence and ethics compliance.
IESBA adds a single overarching firm culture and governance requirement to the global ethics Code, with practical implementation guidance to follow outside the Code itself
IESBA launches post-implementation surveys on NOCLAR and the Restructured Code, signalling potential standard updates that accounting firms and auditors need to track
IVSC proposes IVS 107 Quality Controls as a new General Standard in its IVS Exposure Draft, targeting stronger governance and transparency in private credit valuations ahead of a January 2028 effective date.
The Investment Association's inaugural tokenized-funds practice note reframes how fund accountants, auditors, and CFOs must think about NAV calculation, reconciliation workflows, and embedded AML/KYC compliance under a DLT model.
ECB intensifies scrutiny of IFRS 9 provisioning, forbearance practices, and leveraged lending at supervised banks, with direct implications for how accounting teams and auditors support credit risk governance.
ECB streamlines IRB model-change approval from October 2026, but faster sign-off depends entirely on credible internal controls and early supervisory engagement
IAS 28 amendments expand the fair value option to more companies ahead of the mandatory IFRS 18 effective date, creating a one-time transition election that CFOs and auditors must assess now
IRS OPR AI guidance exposes a gap between existing compliance credentials and what §7216 actually requires when practitioners send client tax data to external AI tools
FASB proposes to require investment companies to factor contractual sale restrictions into equity fair value measurements under ASC 820, with mandatory discount disclosure
ESMA's 'Report Once' blueprint could cut up to €1 billion annually from EU transaction reporting costs, with phased legislative reform across MiFIR, EMIR and SFTR.
IFAC's 2026 IES Handbook consolidates all eight International Education Standards into one reference, signalling renewed global expectations for professional accountancy competence that CPD leads and firm training heads need to track now.
IFRIC publishes eight tentative agenda decisions on IFRS 18 and IFRS 10, open for comment until 9 September 2026, with IASB Chair Andreas Barckow and Vice-Chair Linda Mezon-Hutter summarising the June meeting in the latest podcast episode.
PEEC proposes to anchor the public interest entity definition to live FDIC and NAIC regulatory thresholds, replacing fixed-dollar figures and reducing future standard-setting lag
IFAC's revised Statements of Membership Obligations tighten quality management and professional education benchmarks, raising the compliance bar for accounting firms worldwide
ISSB releases Q2 2026 implementation insights podcast covering practical application of IFRS S1 and S2, including TIG guidance and biogenic emissions discussion, relevant to accounting firms advising on sustainability disclosure
