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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

Records that match

  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. 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.

  3. 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.

  4. 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…

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