216 articles
DAC9 formalises the GloBE Information Return in EU law, creating a central filing option and mandatory information exchange that MNE groups and their advisers must plan around now
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
Two landmark EU court rulings reshape the tax treatment of cross-border banking branches in Portugal and close off a direct challenge to the EU Minimum Tax Directive, with direct implications for multinational structures and tonnage tax planning.
EU DAC6/DAC7/DAC8 regulatory shifts, IAS 12 GloBE amendments, and member-state implementations create concrete compliance obligations for accounting firms and CFOs advising EU-facing clients
Five on-chain financial crime typologies compliance teams at banks, fintechs, and custodians must embed in their AML/CFT frameworks now
Event-driven continuous wallet rescreening closes the post-onboarding AML gap that manual periodic checks cannot cover at scale
A practical framework for embedding blockchain analytics into institutional AML workflows across all three lines of defense
AML and compliance obligations triggered by the Huione Guarantee marketplace processing over $11 billion in USDT, with implications for transaction screening, SAR filing, and sanctions exposure at regulated firms globally
How mixers and privacy wallets undermine crypto compliance screening, and what accounting firms and auditors must do to manage the exposure
Cross-chain bridges enable large-scale crypto laundering beyond current AML controls, creating urgent compliance exposure for firms handling digital assets
Regulated crypto firms do not need a novel governance model: the three-lines-of-defense framework from traditional finance already meets what regulators expect globally, and firms that ignore it face personal liability.
A five-stage blockchain risk maturity framework helps financial institutions benchmark AML/CFT readiness and build toward strategic digital asset capability
Germany leads EU MiCA CASP authorization with 57 approvals as the July 1 deadline arrives, while five member states have zero licenses and Italy dominates the non-compliant register
Coinmetro's reorganization filing, attributed to a legacy third-party provider failure, surfaces concrete third-party dependency and operational resilience risks that EU crypto firms and their auditors must assess now.
Simultaneous £150M UK derivative lawsuit and MiCA EU exit create compounding compliance and counterparty risk signals for firms with Binance exposure
The Bank of Korea's Project Hangang unified ledger paper omits privacy governance entirely, a gap that should concern compliance leads and central bank watchers ahead of Phase II trials.
ESMA confirms existing binary option bans extend to prediction market event contracts, requiring immediate product classification reviews by EU investment firms
The European Commission has published the first CBAM certificate price for Q1 2026, setting a quarterly pricing cadence that firms importing carbon-intensive goods into the EU must track and embed into their compliance and accounting workflows now.
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.
ESMA's Tier 1 recognition of India's CCIL under EMIR expands EU clearing access and signals deepening regulatory equivalence between the EU and India, with immediate implications for EU clearing members and their compliance and reporting obligations.
EU DG TAXUD's new two-volume wealth tax study maps regimes across seven jurisdictions and flags compliance gaps, information exchange deficits, and the growing importance of tax administration digitalisation for accounting firms advising high-net-worth clients.
Sanctions, accounting treatment, and cross-border compliance implications of the Russian digital ruble's confirmed September 2026 launch, contrasted with the EU sanctions posture and the near-certain US digital dollar ban
MiCA's 18-month transitional period closed on 1 July 2026 with a final wave of CASP authorizations across Italy, France, Spain, and Malta, leaving any unlicensed operator legally required to wind down EU activities immediately.
Huione Group has become the largest illicit online marketplace ever recorded, with its own unregulated stablecoin USDH designed to evade asset freezes. Accounting firms and compliance teams need to understand the transaction volumes, the USDH exposure risk, and the AML obligations this creates.
ESMA clarifies when a crypto-asset offering outside the ART and EMT categories can be exempt from MiCA white paper requirements, with direct operational impact for CASPs and their advisers
Finansinspektionen expands its 2026 periodic AML/CFT questionnaire to cover company organisation, cross-border service provision, and frozen assets, giving compliance officers and auditors a tighter data-collection brief.
Practical supervisory expectations Malta credit institutions must meet on CFT, CPF and TFS following the MFSA thematic review
Sygnum Europe AG receives CASP authorization under MiCAR from the FMA Liechtenstein, signaling active enforcement of the EU crypto-asset licensing regime in the EEA
The AMF Enforcement Commission sanctioned seven individuals and entities for coordinated market manipulation on Euronext Access; the Paris Court of Appeal upheld the decision against one respondent in June 2026, confirming the regulatory and appellate exposure for firms operating in French equity markets.
AFM flags that the revised DMFSD, effective 19 June 2026, imposes mandatory online-interface requirements on crypto-asset service providers and financial firms, banning dark patterns and one-sided steering in digital client journeys
Coinmetro's Estonian insolvency filing shows how unresolved third-party provider failures and MiCA deadline pressure can combine to force a reorganisation, with direct lessons for accounting firms auditing EU-licensed CASPs.
EU DG TAXUD publishes the 2026 ViDA work programme, giving accounting firms and CFOs a concrete implementation roadmap for phased VAT digitalisation through 2035
First DORA ICT incident report reveals systemic cross-border exposure and AI-driven cybersecurity risks across EU financial entities
MiCA's 18-month transitional grace period expires 1 July 2026, making CASP authorization the only legal basis to serve EU crypto clients, with concentrated authorizations and strict ongoing obligations now live
ESMA's role in the 2025 CCP Global CIDS fire drill and what the published report means for clearing members, auditors, and compliance leads
EU DG TAXUD confirms Cyprus IIR has qualified status under the Pillar 2 Directive regardless of OECD Central Record listing, with direct implications for MNE filing strategies before the 30 June 2026 deadline.
Finansinspektionen's new AML/CFT guidance tightens compliance obligations for money remittance providers operating in Sweden and across the EU, with direct implications for accounting firms and compliance officers advising these businesses.
Dutch prosecutors escalate action against crypto exchange Knaken from asset freeze to formal bankruptcy petition, signalling heightened EU enforcement risk for CASPs and their advisers
MFSA 2025 Annual Report signals tighter EU supervisory discipline: what accounting firms and auditors serving Malta-regulated entities need to know
Sygnum Europe AG secures a MiCAR CASP licence from FMA Liechtenstein on 26 June 2026, signalling how regulated crypto firms are anchoring EU market access through EEA jurisdictions
AMF sanctions Bourse Direct and its CEO for transaction reporting failures and inadequate market abuse surveillance, totalling €850,000, with direct lessons for investment services compliance programmes across the EU
The AMF's 2026 risk cartography flags crypto-asset correction, cyber threats, and geopolitical stress as key concerns for firms operating in France and the EU
AFM's five-year evaluation confirms effective risk-based supervision with crypto oversight intensified, costs rising but contained, and improvement recommendations issued to parliament
CSSF publicly flags tresorwacht.com for fraudulently invoking the names of two Luxembourg-regulated entities, signalling yet another impersonation wave that compliance teams and auditors need to track in their counterparty verification workflows
ESMA's post-transitional enforcement stance: what accounting firms and auditors advising EU crypto-asset service providers must act on now
ESMA's 2025 annual report signals tighter CASP authorisation, supervisory convergence under MiCA, and a leaner rulebook: what accounting firms and CFOs need to track now.
ESMA's post-MiCA deadline clarification on client servicing requirements creates urgent compliance and client-advisory obligations for accounting firms serving EU-facing CASPs
EU lawmakers have called for a formal regulatory assessment covering DeFi, staking, and NFTs, signalling that MiCA is not the end of the EU crypto rulemaking cycle and that compliance and reporting frameworks for these asset areas remain unfinished.
Spain's CNMV has confirmed no grace-period extension for crypto firms not yet MiCA-compliant, raising immediate operational risk for any EU-facing business still in transition
