Other regulatory developments

Other regulatory developments

Find the latest additional regulatory developments you need to know, including:

  • EU AI Act (AI Act)  
  • EU Data Act (Data Act) 
  • ISA 240 (revised)  ‘The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements’  
  • ISA 570 (revised)  ‘Going Concern’

Other regulatory developments

September 2025 updates

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Stefan Haag

Director, Corporate Reporting Services, PwC Switzerland

+41 58 792 71 29

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