Compliance updates
What's changing in 2026 and 2027
Rules affecting IT controls, security, data protection and AI governance with key dates between late 2026 and the end of 2027, across the US and the countries FindingFirst covers. Each entry links to its source so you can check the current position.
Dates show when obligations start, not whether they apply to your organization. Ask counsel or your auditor which ones apply to you. FindingFirst gives no guidance on sanctions, export control or trade restrictions.
United States, federal
| Rule | What it covers | Key dates | Source |
|---|---|---|---|
| PCAOB QC 1000 | New quality control standard for audit firms, including how firms manage technology and resources. Adopted, future date | December 15, 2026 | PCAOB announcement |
| PCAOB amendments on technology assisted analysis | Sets auditor duties when testing electronic data with technology, which affects how system reports are tested. In force | Audits of fiscal years beginning on or after December 15, 2025, so most calendar 2026 audits | PCAOB implementation page |
| CMMC 2.0 | Cybersecurity certification for defense contractors, phasing in. In force, phasing in | Phase 2: November 10, 2026. Phase 3: November 10, 2027 | 32 CFR 170.3 (eCFR) · dates law firm summary |
| HIPAA Security Rule update | Proposed stricter required safeguards for health data. Not final. Pending | Final rule now targeted for July 2027 | status report law firm summary |
| PCI DSS | Payment card security. Version 4.0.1 remains current; no newer version has been published. In force | No new date | PCI SSC document library |
United States, states
| Rule | What it covers | Key dates | Source |
|---|---|---|---|
| California CCPA regulations | Mandatory cybersecurity audits, privacy risk assessments and rules for automated decision making. In force, phasing in | Took effect January 1, 2026. Automated decision rules from January 1, 2027. Audit certifications due from April 1, 2028 by company size | California Privacy Protection Agency · phase in law firm summary |
| Colorado SB 26-189 | Replaces the original Colorado AI Act with notice, explanation and human review rights for automated decisions. Adopted, future date | January 1, 2027 | Colorado General Assembly |
| Connecticut privacy amendments | Facial recognition rules, a ban on selling precise geolocation, and data broker registration. Adopted, future date | October 1, 2026; broker registration January 1, 2027 | summary law firm summary |
| Oklahoma privacy law (SB 546) | Comprehensive consumer privacy. Adopted, future date | January 1, 2027 | summary law firm summary |
| Louisiana privacy law | Comprehensive consumer privacy. Adopted, future date | January 1, 2027 | summary law firm summary |
| Alabama privacy law (HB 351) | Comprehensive consumer privacy. Adopted, future date | May 1, 2027 | summary law firm summary |
European Union
| Rule | What it covers | Key dates | Source |
|---|---|---|---|
| EU AI Act, as amended by the Digital Omnibus | AI obligations by risk level. The amendment moved the high risk deadlines later. In force, phasing in | December 2, 2026: certain prohibitions and watermarking. August 2, 2027: legacy general purpose AI models. December 2, 2027: Annex III high risk systems. August 2, 2028: Annex I high risk systems | Official Journal (EUR-Lex) |
| Cyber Resilience Act | Security requirements for products with digital elements. In force, phasing in | September 11, 2026: reporting of exploited vulnerabilities and severe incidents. December 11, 2027: full application | European Commission |
| Data Act | Access to and sharing of connected device data, and cloud switching. In force, phasing in | September 12, 2026: access by design for new products. September 12, 2027: unfair terms rules reach older long term contracts | European Commission |
| NIS2 | Cybersecurity duties for essential and important entities. In force, transposition ongoing | Some member states were still transposing it as of mid 2026 | transposition tracker law firm summary |
United Kingdom
| Rule | What it covers | Key dates | Source |
|---|---|---|---|
| Data (Use and Access) Act 2025 | UK GDPR reforms and regulator restructuring. In force | Main data protection changes in force since February 5, 2026 | GOV.UK commencement plan |
| Cyber Security and Resilience Bill | Extends the NIS rules to managed service providers and data centres. Pending | No dates yet | UK Parliament |
Canada
| Rule | What it covers | Key dates | Source |
|---|---|---|---|
| Bill C-36, Protecting Privacy and Consumer Data Act | Federal private sector privacy reform that would replace part of PIPEDA. Pending | Introduced June 15, 2026; no in force date | summary law firm summary |
Asia Pacific
| Rule | What it covers | Key dates | Source |
|---|---|---|---|
| India DPDP Rules 2025 | Personal data protection obligations, phasing in. Adopted, future date | November 13, 2026: consent manager framework. May 13, 2027: core obligations, including security safeguards and breach reporting | Government of India · dates law firm summary |
| Japan APPI amendments | First administrative fines, biometric data rules and tougher penalties. Adopted, future date | January 17, 2027: tougher criminal penalties. Main reforms no later than July 17, 2028 | summary law firm summary |
| Australia Privacy Act reforms | Privacy policies must disclose automated decision making. Adopted, future date | December 10, 2026 | OAIC |
| South Korea AI Basic Act | AI transparency and high impact AI duties. In force, grace period | In force January 22, 2026; fines held back until about January 2027 | summary law firm summary |
| China network data security risk assessment measures | Risk assessments for network data processors. In force | August 20, 2026 | summary law firm summary |
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