7687 31 aug the national New AI models pose risk to global financial system, Bank of England chief warns Central bank perspective on AI governance relevant to financial stability; awareness-level but no immediate technical impact on accounting, reporting, or compliance obligations. 4

5515 1 aug esma EBA, EIOPA and ESMA call for enhanced governance and consistent supervision to mitigate ICT risks from frontier AI models in the EU financial sector EU regulatory statement on AI governance and cyber resilience in financial entities. Applies to EU-regulated firms; limited direct impact on UAE conglomerate unless EU-exposed. 4

3251 1 jul ias plus Research on the use of artificial intelligence in corporate reporting Big 4 research on AI in reporting; useful for awareness of emerging tools and practices, but no immediate technical guidance or standard change. 4

1171 1 jun ias plus IASB Chair discusses AI and cornerstones of standard-setting in challenging times Chair's perspective on AI and standard-setting principles; useful context but no imminent technical change or guidance. 4