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News

Regulatory Roundup: Sept. 16 - 22

By:
Karen Sibayan
Published Date:
Sep 22, 2025

AICPA

Sep 17, 2025

Sep 16, 2025

CBO

Cost Estimate
September 16, 2025
As ordered reported by the Senate Committee on Veterans’ Affairs on July 30, 2025

Cost Estimate
September 16, 2025
As ordered reported by the Senate Committee on Veterans’ Affairs on July 30, 2025

Cost Estimate
September 15, 2025
As ordered reported by the House Committee on Oversight and Government Reform on September 10, 2025

Cost Estimate
September 15, 2025
As ordered reported by the House Committee on Oversight and Government Reform on September 10, 2025

Cost Estimate
September 15, 2025
As ordered reported by the House Committee on Oversight and Government Reform on September 10, 2025

Cost Estimate
September 15, 2025
As ordered reported by the House Committee on Oversight and Government Reform on September 10, 2025

Cost Estimate
September 15, 2025
As ordered reported by the Senate Committee on Veterans’ Affairs on July 30, 2025

Report
September 12, 2025
CBO provides details about its latest economic projections through 2028, which reflect several substantial changes in federal policy and economic developments that have occurred this year.

Presentation
September 12, 2025
This slide deck supplements information presented in the report CBO's Current View of the Economy From 2025 to 2028.

Presentation
September 12, 2025
Presentation by Austin Barselau, an analyst in CBO's Budget Analysis Division, and Scott Laughery, an analyst in CBO's Health Analysis Division, at a meeting of CBO's Panel of Health Advisers.

Cost Estimate
September 16, 2025
As ordered reported by the Senate Committee on Veterans’ Affairs on July 30, 2025

Cost Estimate
September 16, 2025

As ordered reported by the Senate Committee on Veterans’ Affairs on July 30, 2025

FASB

September 18, 2025

GAO

GAO-25-106473
Published: Aug 20, 2025 . Publicly Released: Sep 19, 2025 .
About half of U.S. hospitals are in urban areas. More urban hospitals closed than opened from 2019 to 2023. All of the 5 hospitals in our review struggled financially before they closed, with inpatient volumes decreasing at 4 of them. The anticipated cost of upgrading or maintaining aging facilities also contributed to the closures of all 5 hospitals. After closure, 2 of the hospitals still...
 
GAO-25-108052
Published: Sep 18, 2025 . Publicly Released: Sep 18, 2025 .

Although DOD reported over $4.1 trillion in assets in its financial statements in FY2024—a significant portion of the government’s total assets—it remains the only major federal agency that has never gotten a "clean" audit opinion (i.e., when auditors find that financial statements are presented fairly). However, we found that DOD's components' financial statements vary in auditability. For example, 11 DOD components (responsible for 43% of...

GAO-25-107416
Published: Sep 18, 2025 . Publicly Released: Sep 18, 2025 .
The Department of Defense provides professional education courses that build nuclear deterrence expertise among military officers. The courses use a variety of methods to teach nuclear deterrence concepts and focus on monitoring and assessing what officers learn. However, DOD has not clearly defined the term “nuclear deterrence” in guidance for the courses. Including an explicit definition would help instructors with curriculum and improve officers' shared...

Modernizing the Nuclear Security Enterprise:
Opportunities Exist to Better Prepare for Delay in New Uranium Processing Facility

GAO-25-107330Published: Sep 18, 2025 . Publicly Released: Sep 18, 2025 .
The National Nuclear Security Administration’s project to replace its 80-year-old uranium processing building is nearly $4 billion over budget and 8 years behind schedule. The current building doesn't meet modern safety codes, including for earthquakes or high-wind events. When completed, the modernized facility will ensure uranium used in nuclear weapons and naval ships can be processed safely and efficiently. However, we found that NNSA doesn't...

GAO-25-108160
Published: Sep 3, 2025 . Publicly Released: Sep 18, 2025 .
In 2023, Georgia began requiring some Medicaid beneficiaries to work or engage in other activities like vocational training to keep their Medicaid coverage. The new requirements necessitated changes to the state’s eligibility and enrollment system, outreach efforts, and other administrative activities. To make these administrative changes, the state spent $54.2 million between October 2020 and March 2025. Most of these funds—$47.4 million—came from the federal...

GAO-25-107731
Published: Sep 18, 2025 . Publicly Released: Sep 18, 2025 .
Organizations within DOD provide financial services like accounting and payroll to their customers, such as other agencies and offices within DOD. This Q&A looks at reports on service organizations' processes and their mitigation of financial reporting risks. Customers and their financial auditors use the reports for their financial statement audits. Some reports identified significant issues in recent years. For example, one organization had an IT...

Port Security:
FEMA Should Improve Transparency of Grant Decisions
GAO-25-107587
Published: Sep 17, 2025 . Publicly Released: Sep 17, 2025 .
The Port Security Grant Program awarded $690 million for response vessels, surveillance cameras, cybersecurity, and more in 82 U.S. ports over the past 7 years. Private and public sector organizations may apply for the grants, which can fund projects to protect people and infrastructure from terrorism. The Federal Emergency Management Agency works with the Coast Guard to administer the program. FEMA has a process to...

GAO-25-107130
Published: Sep 17, 2025 . Publicly Released: Sep 17, 2025 .
Leading companies want their business processes to be as cutting edge as the tech they use to develop innovative products. To ensure they quickly respond to users' needs, they: Manage products through recurring processes, such as updating portfolios (sets of related products) to respond to user needs at least every 6 months Continually update a product's business plan as they gain knowledge from user feedback...

GAO-25-107121
Published: Sep 17, 2025 . Publicly Released: Sep 17, 2025 .
Governments, groups, and individuals with malicious intent can all pose threats to U.S. cyberspace. DOD's offensive, defensive, and other cyberspace operations support the nation and its allies and partners and protect DOD's own information network. We examined the Department of Defense's cyberspace operations workforce. It includes about: 440 organizations 61,000 personnel 9,500 contractors In addition, it has about 70 organizations and 3,400 personnel in supporting...
 
GAO-25-107445
Published: Sep 16, 2025 . Publicly Released: Sep 16, 2025 .
Medicaid is jointly financed by the federal government and states. States may test new approaches for delivering health care services through Medicaid "demonstrations," which may include otherwise ineligible spending. Policy requires demonstrations to be budget neutral for the federal government and not raise its costs. The federal government sets spending limits for each demonstration based on state spending data. In 2022, policy changes allowed state...

GAO-25-107622
Published: Sep 16, 2025 . Publicly Released: Sep 16, 2025 .
The United States provides defense items and services, such as missiles and military training, to many foreign partners. To protect U.S. interests, these partners agree to use the items for authorized purposes only and to keep them secure. U.S. agencies work together to identify and investigate when foreign partners violate these agreements. However, the State Department doesn't have guidance on what incidents are worth investigating...

GAO-25-107427
Published: Sep 16, 2025 . Publicly Released: Sep 16, 2025 .
As of FY 2024, DOD was the only major federal agency that had never achieved a clean audit opinion—when auditors find that financial statements are presented fairly and consistent with accounting principles. This Q&A describes DOD's audit approaches and its planned timelines for addressing key problems that audits found. DOD must achieve a clean audit opinion by 2028 and has efforts under way. These include...

GAO-25-107611
Published: Sep 16, 2025 . Publicly Released: Sep 16, 2025 .
The Internal Revenue Service relies on IT systems to collect taxes and distribute refunds. But many of these systems are aging. During fiscal year 2024, IRS spent about $1.5 billion to modernize systems that handle some of its most critical taxpayer services and business functions. These efforts aligned with IRS's strategic goals and for the most part followed best practices for documenting modernization plans. In...
 
GAO-25-107437
Published: Aug 14, 2025 . Publicly Released: Sep 15, 2025 .

Since 2020, the Social Security Administration has spent more than a billion dollars each year on IT hardware and software. SSA relies on contracting officials to award and manage contracts for buying and maintaining these systems. But SSA faces challenges related to planning for this workforce. For example, SSA has limited data on the workloads of these contracting officials. And, it hasn't provided contracting training...

IASB

October 2025 FASB–IASB education meeting agenda and papers now available
19 Sep 2025

Sign up for episode 12 of the ‘Perspectives on sustainability disclosure’ webinar series
17 Sep 2025

Episode 3 of the IFRS for SMEs Accounting Standard podcast now available
16 Sep 2025

IRS

IR-2025-92, Sept. 19, 2025 — The Department of the Treasury and the Internal Revenue Service today provided guidance on “no tax on tips” provision. The One, Big, Beautiful Bill proposed regulations identify occupations customarily and regularly receive tips and define “qualified tips” eligible taxpayers may claim as a deduction.

PCAOB

Sep. 18, 2025

Sep. 17, 2025

Sep. 11, 2025

Sep. 9, 2025


SEC

2025-120

Washington D.C., Sept. 17, 2025 — The Securities and Exchange Commission today published a policy statement to announce that decisions about whether to accelerate the effectiveness of a registration statement will not be affected by the presence of a provision requiring arbitration of investor claims arising under the federal securities laws.

2025-119

Washington D.C., Sept. 17, 2025 — The Securities and Exchange Commission and U.S. Commodity Futures Trading Commission each voted to further extend the date for investment advisers to comply with amendments to Form PF, the confidential reporting form used by certain private fund advisers.

2025-118

Washington D.C., Sept. 16, 2025 — The Securities and Exchange Commission today announced it will hold a series of three compliance outreach events regarding the 2024 adoption of amendments to Regulation S-P. The first event, for large firms, is a webinar scheduled for Sept. 25 from 1 p.m. to 2 p.m.

Washington D.C., Sept. 16, 2025 — The Securities and Exchange Commission today announced four new members to fill vacancies on its Investor Advisory Committee. 

2025-121

Washington D.C., Sept. 17, 2025 — The Securities and Exchange Commission today voted to approve proposed rule changes by three national securities exchanges to adopt generic listing standards for exchange-traded products.

TIGTA