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FCA lines up machine-readable rules and API data collection for the agentic age

October 25, 2026

Jessica Rusu, Chief Data, Information and Intelligence Officer at the UK’s Financial Conduct Authority (FCA), has described how the regulator intends to supervise a financial system in which AI agents increasingly act for customers, and how it plans to become an agentic regulator itself. She was speaking at the Bloomberg UK Policy Series.

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Korea rebuilds its XBRL taxonomy for IFRS 18 and opens up notes data

October 16, 2026

South Korea’s Financial Supervisory Service (FSS) is reorganising its XBRL taxonomy and expanding Open DART, the open-data service attached to its Data Analysis, Retrieval and Transfer System (DART), to make disclosures easier for investors to analyse and reuse.

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Reporting Matters asks who sustainability reports are for

October 16, 2026

The World Business Council for Sustainable Development (WBCSD) has opened the 2026 edition of Reporting Matters, its assessment of corporate sustainability reporting, with an article on turning sustainability data into something people can act on.

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ECB plans to cut down small-bank FINREP reporting

October 16, 2026

On the European Central Bank’s (ECB) Supervision Blog, Supervisory Board Vice-Chair Frank Elderson has set out proposals to ease the burden on small and non-complex institutions (SNCIs). A consultation on slimmer financial reporting is due to open in 2027.

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EBA finalises framework 4.4, with simplification next in line

October 16, 2026

The European Banking Authority (EBA) has released the final technical package for the first phase of version 4.4 of its reporting and Pillar 3 disclosure framework. A second phase is due in early 2027.

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IFRS 18 countdown: what finance teams should be doing now

October 16, 2026

IFRS 18 applies to annual reporting periods beginning on or after 1 January 2027. A summary from Workiva sets out what chief financial officers and reporting teams need to be preparing for.

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Why AI raises the stakes for auditors

October 12, 2026

As artificial intelligence (AI) takes on a larger role in preparing and analysing company information, the need for human judgement, professional scepticism and quality-assured data grows with it.

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UK listed companies get ISSB-based rules on a comply or explain basis

October 12, 2026

The UK Financial Conduct Authority (FCA) has finalised rules requiring listed companies to report against the UK Sustainability Reporting Standards (UK SRS), the UK-endorsed version of the International Sustainability Standards Board (ISSB) standards.

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EFRAG’s ESRS Knowledge Hub wins UN recognition

October 12, 2026

EFRAG has received the ISAR Honours 2026 International Award for its European Sustainability Reporting Standards (ESRS) Knowledge Hub.

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Belgium’s VAT overhaul focuses on data quality

October 12, 2026

KPMG Belgium has published its takeaways from a seminar on the country’s digital value added tax (VAT) reforms, and its message for businesses is that compliance starts with reliable data.

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