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Eminence Scan

Regulatory bodies

AI guidance from financial supervisors, audit regulators and standard setters: the bodies that set expectations for regulated firms and their auditors.

Last checked Reviewed twice a month

Where

World
World map: choose a countryFiji: no recordsTanzania: no recordsWestern Sahara: no recordsCanada: no recordsUnited States: see its recordsKazakhstan: no recordsUzbekistan: no recordsPapua New Guinea: no recordsIndonesia: no recordsArgentina: no recordsChile: no recordsDR Congo: no recordsSomalia: no recordsKenya: no recordsSudan: no recordsChad: no recordsHaiti: no recordsDominican Republic: no recordsRussia: no recordsBahamas: no recordsFalkland Islands (Malvinas): no recordsNorway: no recordsGreenland: no recordsFrench Southern Territories: no recordsTimor-Leste: no recordsSouth Africa: no recordsLesotho: no recordsMexico: no recordsUruguay: no recordsBrazil: no recordsBolivia: no recordsPeru: no recordsColombia: no recordsPanama: no recordsCosta Rica: no recordsNicaragua: no recordsHonduras: no recordsEl Salvador: no recordsGuatemala: no recordsBelize: no recordsVenezuela: no recordsGuyana: no recordsSuriname: no recordsFrance: no recordsEcuador: no recordsPuerto Rico: no recordsJamaica: no recordsCuba: no recordsZimbabwe: no recordsBotswana: no recordsNamibia: no recordsSenegal: no recordsMali: no recordsMauritania: no recordsBenin: no recordsNiger: no recordsNigeria: no recordsCameroon: no recordsTogo: no recordsGhana: no recordsCôte d’Ivoire: no recordsGuinea: no recordsGuinea-Bissau: no recordsLiberia: no recordsSierra Leone: no recordsBurkina Faso: no recordsCentral African Republic: no recordsCongo: no recordsGabon: no recordsEquatorial Guinea: no recordsZambia: no recordsMalawi: no recordsMozambique: no recordsEswatini: no recordsAngola: no recordsBurundi: no recordsIsrael: no recordsLebanon: no recordsMadagascar: no recordsPalestine: no recordsThe Gambia: no recordsTunisia: no recordsAlgeria: no recordsJordan: no recordsUnited Arab Emirates: no recordsQatar: no recordsKuwait: no recordsIraq: no recordsOman: no recordsVanuatu: no recordsCambodia: no recordsThailand: no recordsLaos: no recordsMyanmar: no recordsVietnam: no recordsNorth Korea: no recordsSouth Korea: no recordsMongolia: no recordsIndia: no recordsBangladesh: no recordsBhutan: no recordsNepal: no recordsPakistan: no recordsAfghanistan: no recordsTajikistan: no recordsKyrgyzstan: no recordsTurkmenistan: no recordsIran: no recordsSyria: no recordsArmenia: no recordsSweden: no recordsBelarus: no recordsUkraine: no recordsPoland: no recordsAustria: no recordsHungary: no recordsMoldova: no recordsRomania: no recordsLithuania: no recordsLatvia: no recordsEstonia: no recordsGermany: no recordsBulgaria: no recordsGreece: no recordsTürkiye: no recordsAlbania: no recordsCroatia: no recordsSwitzerland: no recordsLuxembourg: no recordsBelgium: no recordsNetherlands: no recordsPortugal: no recordsSpain: no recordsIreland: no recordsNew Caledonia: no recordsSolomon Islands: no recordsNew Zealand: no recordsAustralia: no recordsSri Lanka: no recordsChina: no recordsTaiwan: no recordsItaly: no recordsDenmark: no recordsUnited Kingdom: see its recordsIceland: no recordsAzerbaijan: no recordsGeorgia: no recordsPhilippines: no recordsMalaysia: no recordsBrunei Darussalam: no recordsSlovenia: no recordsFinland: no recordsSlovakia: no recordsCzechia: no recordsEritrea: no recordsJapan: no recordsParaguay: no recordsYemen: no recordsSaudi Arabia: no recordsN. Cyprus: no recordsCyprus: no recordsMorocco: no recordsEgypt: no recordsLibya: no recordsEthiopia: no recordsDjibouti: no recordsSomaliland: no recordsUganda: no recordsRwanda: no recordsBosnia and Herzegovina: no recordsNorth Macedonia: no recordsSerbia: no recordsMontenegro: no recordsKosovo: no recordsTrinidad and Tobago: no recordsSouth Sudan: no records

Records12–45–910 or moreNone

International or several countries

All records

  1. United StatesDecember 15, 2026Issued

    PCAOB QC 1000, A Firm's System of Quality Control: September 2026 amendments, and related amendments to AS 2201

    The PCAOB adopted amendments to QC 1000, its standard on audit firms' own quality-control systems, on September 9, 2026.

  2. InternationalDecember 15, 2026Consultation

    IAASB exposure drafts: proposed revisions to ISA 330, ISA 500 and ISA 520 (audit evidence and risk response)

    The IAASB opened a public consultation on August 5, 2026 on proposed revisions to ISA 330, ISA 500 and ISA 520, with feedback due December 15, 2026.

  3. United StatesApril 8, 2026Issued

    NIST AI Risk Management Framework (AI RMF 1.0) and its Generative AI Profile (NIST AI 600-1)

    NIST's AI Risk Management Framework 1.0 was released on January 26, 2023 for voluntary use.

  4. United KingdomMarch 30, 2026Issued

    FRC Generative and Agentic AI Guidance for audit firms

    On March 30, 2026 the FRC published guidance for audit firms on using generative and agentic AI tools in audit engagements, its second guidance on AI in audit.

  5. United StatesFebruary 23, 2026Issued

    COSO, Achieving Effective Internal Control Over Generative AI

    COSO released Achieving Effective Internal Control Over Generative AI (GenAI) on February 23, 2026.

  6. United KingdomJanuary 1, 2026Effective

    UK Corporate Governance Code 2024, Provision 29 (declaration on material internal controls), and FRC Corporate Governance Code Guidance

    The 2024 UK Corporate Governance Code has applied to financial years beginning on or after January 1, 2025, except Provision 29, which applies from financial years beginning on or after January 1, 2026.

  7. United StatesPlanned

    PCAOB staff guidance on companies' and auditors' use of artificial intelligence ("super intelligence" on the agenda; under consideration, not issued)

    The PCAOB's standard-setting agenda page lists, among topics on which staff is considering guidance, "Use of Super Intelligence": staff guidance for auditors on the effect on the audit of a company's use of super intelligence (SI) in finan…

Using our research: you may read and quote Eminence Scan with credit to “Eminence Scan, Eminence Growth Solutions” and a link; all other rights reserved. Terms: Using our research.