This is not an audit and does not replace your auditor. It is a preventative reference for what an auditor is likely to look at.
FindingFirst

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.

Last verified October 13, 2026. Pending items can change at any time. Entries marked law firm summary link to a reputable secondary source where the official text was not available to confirm the date.

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, federalUnited States, statesEuropean UnionUnited KingdomCanadaAsia Pacific

United States, federal

RuleWhat it coversKey datesSource
PCAOB QC 1000New quality control standard for audit firms, including how firms manage technology and resources.
Adopted, future date
December 15, 2026PCAOB announcement
PCAOB amendments on technology assisted analysisSets 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 auditsPCAOB implementation page
CMMC 2.0Cybersecurity certification for defense contractors, phasing in.
In force, phasing in
Phase 2: November 10, 2026. Phase 3: November 10, 202732 CFR 170.3 (eCFR) · dates law firm summary
HIPAA Security Rule updateProposed stricter required safeguards for health data. Not final.
Pending
Final rule now targeted for July 2027status report law firm summary
PCI DSSPayment card security. Version 4.0.1 remains current; no newer version has been published.
In force
No new datePCI SSC document library

United States, states

RuleWhat it coversKey datesSource
California CCPA regulationsMandatory 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 sizeCalifornia Privacy Protection Agency · phase in law firm summary
Colorado SB 26-189Replaces the original Colorado AI Act with notice, explanation and human review rights for automated decisions.
Adopted, future date
January 1, 2027Colorado General Assembly
Connecticut privacy amendmentsFacial recognition rules, a ban on selling precise geolocation, and data broker registration.
Adopted, future date
October 1, 2026; broker registration January 1, 2027summary law firm summary
Oklahoma privacy law (SB 546)Comprehensive consumer privacy.
Adopted, future date
January 1, 2027summary law firm summary
Louisiana privacy lawComprehensive consumer privacy.
Adopted, future date
January 1, 2027summary law firm summary
Alabama privacy law (HB 351)Comprehensive consumer privacy.
Adopted, future date
May 1, 2027summary law firm summary

European Union

RuleWhat it coversKey datesSource
EU AI Act, as amended by the Digital OmnibusAI 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 systemsOfficial Journal (EUR-Lex)
Cyber Resilience ActSecurity requirements for products with digital elements.
In force, phasing in
September 11, 2026: reporting of exploited vulnerabilities and severe incidents. December 11, 2027: full applicationEuropean Commission
Data ActAccess 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 contractsEuropean Commission
NIS2Cybersecurity duties for essential and important entities.
In force, transposition ongoing
Some member states were still transposing it as of mid 2026transposition tracker law firm summary

United Kingdom

RuleWhat it coversKey datesSource
Data (Use and Access) Act 2025UK GDPR reforms and regulator restructuring.
In force
Main data protection changes in force since February 5, 2026GOV.UK commencement plan
Cyber Security and Resilience BillExtends the NIS rules to managed service providers and data centres.
Pending
No dates yetUK Parliament

Canada

RuleWhat it coversKey datesSource
Bill C-36, Protecting Privacy and Consumer Data ActFederal private sector privacy reform that would replace part of PIPEDA.
Pending
Introduced June 15, 2026; no in force datesummary law firm summary

Asia Pacific

RuleWhat it coversKey datesSource
India DPDP Rules 2025Personal data protection obligations, phasing in.
Adopted, future date
November 13, 2026: consent manager framework. May 13, 2027: core obligations, including security safeguards and breach reportingGovernment of India · dates law firm summary
Japan APPI amendmentsFirst administrative fines, biometric data rules and tougher penalties.
Adopted, future date
January 17, 2027: tougher criminal penalties. Main reforms no later than July 17, 2028summary law firm summary
Australia Privacy Act reformsPrivacy policies must disclose automated decision making.
Adopted, future date
December 10, 2026OAIC
South Korea AI Basic ActAI transparency and high impact AI duties.
In force, grace period
In force January 22, 2026; fines held back until about January 2027summary law firm summary
China network data security risk assessment measuresRisk assessments for network data processors.
In force
August 20, 2026summary law firm summary

For the laws and regulators in each country, see Coverage by country.

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