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News

Regulatory Roundup: Sept. 30 - Oct. 6

By:
Karen Sibayan
Published Date:
Oct 6, 2025

AICPA

Oct 03, 2025

CBO

Cost Estimate
October 3, 2025
As ordered reported by the House Committee on Oversight and Government Reform on September 10, 2025

Cost Estimate
October 3, 2025
As ordered reported by the House Committee on Oversight and Government Reform on September 10, 2025

Cost Estimate
October 3, 2025
As ordered reported by the House Committee on Oversight and Government Reform on September 10, 2025

Cost Estimate
October 3, 2025
As ordered reported by the House Committee on Oversight and Government Reform on September 10, 2025

Cost Estimate
October 3, 2025
As ordered reported by the House Committee on Oversight and Government Reform on September 10, 2025

Cost Estimate
October 3, 2025
As ordered reported by the House Committee on Oversight and Government Reform on September 10, 2025

Cost Estimate
October 3, 2025
As ordered reported by the House Committee on Oversight and Government Reform on September 10, 2025

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

Cost Estimate
October 3, 2025
As ordered reported by the House Committee on Oversight and Government Reform on September 10, 2025

Cost Estimate
October 2, 2025
As reported by the House Committee on Natural Resources on September 15, 2025

Cost Estimate
October 1, 2025
As ordered reported by the House Committee on Homeland Security on September 3, 2025

Cost Estimate
October 1, 2025
As ordered reported by the House Committee on Homeland Security on September 3, 2025

Cost Estimate
October 1, 2025
As ordered reported by the House Committee on Homeland Security on September 3, 2025

Cost Estimate
As reported by the House Committee on Natural Resources on September 15, 2025

Cost Estimate
October 1, 2025
As reported by the House Committee on Energy and Commerce on September 19, 2025

Cost Estimate
October 1, 2025
As ordered reported by the House Committee on Homeland Security on September 3, 2025

Cost Estimate
October 1, 2025
As reported by the Senate Committee on the Judiciary on July 28, 2025

Cost Estimate
October 1, 2025
As reported by the Senate Committee on Indian Affairs on July 31, 2025

Blog Post
September 30, 2025
In the event of a government shutdown, CBO has been instructed by the House and Senate Budget Committees to continue providing support to meet the most immediate needs of the Congress in carrying out its constitutional functions.

Report
September 30, 2025

CBO assesses the possible effects of a government shutdown on the pay of federal employees and describes possible effects on the economy, business activity, procurements and contracts, and the operation of national parks and monuments.

FASB

September 30, 2025

GAO

GAO-25-107212
Published: Sep 2, 2025 . Publicly Released: Sep 30, 2025 .

Veterans who face challenges accessing timely care at Veterans Health Administration facilities have been increasingly referred to community providers. In 2022, in order to provide seamless access to care, VHA created an office to better coordinate between VHA facilities and community providers. Later, VA reorganized the office to further address the challenges. But it didn’t clearly communicate changes in priorities and roles to the VHA...

GAO-25-106876
Published: Sep 30, 2025 . Publicly Released: Sep 30, 2025 .

Intellectual Property: Patent Office Should Strengthen Its Efforts to Address Persistent Examination and Quality

Intellectual Property:
Patent Office Should Strengthen Its Efforts to Address Persistent Examination and Quality Challenges [Reissued with revisions on Sep. 30, 2025]

GAO-25-107218Published: Apr 30, 2025 . Publicly Released: Sep 30, 2025 .
The American spirit of innovation drives inventors to develop new technologies. Patents help them protect their inventions. But patent examiners say they aren't given enough training, resources, or time to thoroughly review patent applications—especially for complicated new technology. The U.S. Patent and Trademark Office has tried new ways to support patent examiners, but there's more to do. For example, the agency doesn't track if its...

GAO-25-107750
Published: Sep 30, 2025 . Publicly Released: Sep 30, 2025 .

Sexual harassment can drive talented people out of STEM jobs—hurting the U.S. workforce and innovation. Federal agencies fund STEM research at institutions such as universities but don’t have consistent policies to handle harassment complaints about researchers they fund. To address this, Congress told the Office of Science and Technology Policy to develop stronger policies and told the National Science Foundation to expand research. Both the...

GAO-25-108065
Published: Sep 30, 2025 . Publicly Released: Sep 30, 2025 .

The National Nuclear Security Administration relies on contractor employees to carry out its missions. NNSA is now allowed to reimburse certain contractors for some transportation services for their employees—which may address employees' commuting issues like traffic safety and congestion at work sites. This Q&A looks at how NNSA is putting this into action. Specifically, NNSA is reviewing a contractor's plans to offer park-and-ride shuttles and...

GAO-25-107474
Published: Sep 30, 2025 . Publicly Released: Sep 30, 2025 .

Extreme heat is the leading weather-related cause of death in the United States. A 2024 study found that the total number of heat-related deaths recorded in the U.S. had more than doubled between 1999 and 2023. As of August 2025, FEMA was evaluating whether to end or revise a grant program that states used for projects related to extreme heat. FEMA hasn't assessed how this...

National Nuclear Security Administration:
Agency Should Improve Cost Growth Notification Process

GAO-25-107767Published: Sep 30, 2025 . Publicly Released: Sep 30, 2025 .

GAO-25-108008
Published: Sep 30, 2025 . Publicly Released: Sep 30, 2025 .
The Government Performance and Results Act Modernization Act of 2010 aimed to improve the performance of the federal government. For example, the Office of Management and Budget must coordinate with agencies to develop 4-year goals to address challenges facing the government. Since 2011, we’ve made 114 recommendations to help implement this law. For example, we recommended OMB enhance reporting on the goals. OMB and agencies...

K-12 Education:
Most States Require Public Schools to Teach Substance Use Prevention
GAO-25-107647
Published: Sep 29, 2025 . Publicly Released: Sep 29, 2025 .

Adolescents' use of drugs, alcohol, and tobacco has declined nationally over the last decade, but remains an issue. We surveyed all 50 states; Washington, D.C.; and 8 territories about substance use prevention in public schools. 56 completed the survey. 45 reported requiring schools to teach about at least 2 of the 3 substances 6 don't have requirements to teach about specific substances 5 have no...

GAO-25-108638

Published: Sep 29, 2025 . Publicly Released: Sep 29, 2025 .

GAO-25-107576
Published: Sep 29, 2025 . Publicly Released: Sep 29, 2025 .

To support U.S. innovation, the federal government has invested in academic research, including at Black, tribal, and minority-serving colleges and universities. As federal research funding to all colleges and universities grew from fiscal years 2018 through 2022, the funding to these specific institutions also grew. We identified 75 federal programs that targeted funding to help these institutions do research and build their research capacity. As...

GAO-25-107603
Published: Sep 29, 2025 . Publicly Released: Sep 29, 2025 .

Communities that get help from the Federal Emergency Management Agency after disasters generally have to share project costs. They can use disaster recovery and mitigation grants from the Department of Housing and Urban Development to help pay their portion. Grantees plan to do this with 7% of the $49.4 billion in HUD grants for disasters that happened January 2017–January 2023. But HUD grants and FEMA...

GAO-25-107468
Published: Sep 29, 2025 . Publicly Released: Sep 29, 2025 .

You wouldn't embark on a major car repair without a manual and knowledge of how the car is put together. Similarly, DOD can't maintain its weapon systems without intellectual property (IP)—technical data, user manuals, and more—from the contractors who develop them. DOD also needs the data rights to use or distribute this IP. However, DOD weapon program staff don't always properly plan to get and...

GAO-25-107339
Published: Sep 29, 2025 . Publicly Released: Sep 29, 2025 .

The Bureau of Prisons receives thousands of employee misconduct allegations each year, including unexcused absences and physical abuse. As of February 2025, the bureau had 12,153 employee misconduct cases awaiting investigation or discipline. The bureau has taken steps to reduce the number of pending cases, but its caseload management approach isn't comprehensive. For example, the bureau hasn't Analyzed employee misconduct data to identify trends across...

GAO-25-107621
Published: Sep 29, 2025 . Publicly Released: Sep 29, 2025 .

VA Health Care: Information on Medical Foster Homes for Veterans The nation's veterans are aging and need access to long-term care—including care in a home-like environment. This Q&A covers the Department of Veterans Affairs' Medical Foster Home Program, which aims to help. Eligible veterans can live in a caregiver's home to get 24/7 care—including help with tasks like bathing and dressing, and primary health care...

IASB

2 Oct 2025
 

30 Sep 2025

IRS

IR-2025-100, Oct. 1, 2025 — The IRS Independent Office of Appeals is launching a two-year pilot program to make Post Appeals Mediation more attractive to taxpayers.
IR-2025-99, Oct. 1, 2025 — The Internal Revenue Service announced today that it is continuing to seek feedback regarding the draft Instructions for Form 6765 and is extending the dates for certain reporting requirements related to the Credit for Increasing Research Activities, also known as the research credit.
Volunteers needed to provide no-cost tax services for the upcoming filing season

IR-2025-98, Oct. 1, 2025 — The IRS and its community partners are seeking volunteers to support the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs.

IR-2025-97, Sept. 30, 2025 — The Internal Revenue Service announced today that due to the ongoing conflict in Israel, the agency is providing additional tax relief to affected individuals and businesses, postponing until Sept. 30, 2026, a wide range of deadlines for filing federal returns, making tax payments and performing other time-sensitive tax-related actions.

IR-2025-96, Sept. 30, 2025 — The Department of the Treasury and the Internal Revenue Service today issued guidance on Qualified Opportunity Zone investments in rural areas as provided for under the One, Big, Beautiful Bill.

NYC

September 30, 2025

PCAOB

SEC Announces Departure of Director of Office of the Advocate for Small Business Capital Formation Stacey Bower
2025-129Washington D.C., Sept. 30, 2025 — The Securities and Exchange Commission today announced that Stacey Bowers, who has served as the Director of the Office of the Advocate for Small Business Capital Formation, will depart the agency effective October 17, 2025. She has served as Director since January 16, 2024.

2025-128

Washington D.C., Sept. 30, 2025 — The Securities and Exchange Commission today enhanced its efforts to assist broker-dealers and other market participants on the path to central clearing of U.S. Treasury securities, developing a one-stop webpage that puts the latest status updates, staff statements, and other related materials at their fingertips. 

2025-127

Washington D.C., Sept. 30, 2025 — The Securities and Exchange Commission today issued an order granting conditional exemptive relief related to certain requirements of the National Market System Plan governing the Consolidated Audit Trail (CAT NMS Plan), Rule 613 of Regulation NMS, and Rule 17a-1 under the Securities Exchange Act of 1934.

TIGTA