Regulatory Changes for 2026/27 – What Audit and Compliance Teams Need to Plan for Now

Why Now Is the Right Time for Forward-Looking Planning

Regulatory requirements are evolving at an ever-increasing pace. For small and medium-sized enterprises, as well as for foundations, associations, and nonprofit organizations, it is becoming increasingly important to identify new legal requirements early on and to incorporate them into business decisions in a structured manner as key considerations. The years 2026/27 will be shaped in particular by three key areas: data protection & AI regulation, ESG/CSRD, and anti-money laundering and financial supervision laws.

Internal audit and compliance departments are thus faced with the task of not only reviewing existing regulations but also actively preparing organizations for upcoming requirements.

1. Data Protection & AI Regulation – From the GDPR to AI Governance

With the increasing use of AI systems, data protection, transparency, and the traceability of automated decisions are becoming a greater focus of regulation. Building on the GDPR, new requirements are emerging for the responsible use of AI, particularly with regard to:

• the documentation of decision-making logic

• a risk assessment of automated systems

• clear responsibilities and control mechanisms
  

For audit and compliance, this means expanding existing reviews of data protection structures to include AI-specific audit considerations.

2. ESG & CSRD – Sustainability Becomes a Key Audit Consideration

With the Corporate Sustainability Reporting Directive (CSRD), sustainability issues are becoming more binding and, as a result, more subject to scrutiny. Even organizations that are not directly required to report are coming under pressure from funding agencies, partners, and public expectations.

Relevant audit questions include:

• Are there clear lines of responsibility for ESG issues?

• How reliable is the underlying data?

• Are processes for data collection and verification documented?

• How are ESG risks integrated into the existing risk management framework?

Audit and compliance are increasingly taking on a quality assurance and advisory role in this area.

3. Anti-Money Laundering and Financial Regulation – Stricter Requirements Even Beyond the Financial Sector

Anti-money laundering is no longer just a concern for banks. Foundations, associations, and nonprofit organizations must also review their structures, particularly with regard to:

• international payment flows

• donations, grants, and project financing

• collaboration with external partners

Audit and compliance functions can help ensure that risk analyses, reporting channels, and internal training programs are appropriately designed.

4. Conclusion – Proactive Compliance as a Competitive Advantage

Organizations that integrate regulatory changes into their structures at an early stage not only reduce risks but also strengthen their credibility with funding agencies, partners, and the public.

A forward-looking audit and compliance function thus becomes a strategic success factor.