1841 10 jun pcaob PCAOB Posts Eight New Inspection Reports, One Expanded Report, and One Updated Report PCAOB inspection findings inform audit quality benchmarks and control expectations, though the specific firm impacts are unclear without detail. 4

0221 17 may esma ESMA identifies areas for further supervisory convergence on compliance and internal audit in the funds sector EU supervisory findings on fund-manager compliance and internal audit controls; relevant for awareness of convergence trends but limited direct application to non-EU conglomerates. 4

0013 27 apr pcaob PCAOB Shares Perspectives From 2025 Conversations With Audit Committee Chairs PCAOB audit committee guidance is useful context for board-level controls discussion, but without specifics on 2025 themes, limited immediate technical application. 4