SEC Announces Fiscal Year 2027 Examination Priorities

While not a new rule, this annual roadmap is a key intelligence input for compliance teams: it indicates where examiners will focus resources, what they will expect to see in policies and practices, and where enforcement risk may be heightened. Firms with US-regulated operations or cross-border activities should use this as a prompt to review their compliance programmes, test controls in the highlighted areas, and prepare documentation to demonstrate good faith. We recommend mapping the priorities against your current risk assessment, scheduling targeted training, and considering a mock exam or internal review for the most relevant focus areas.

Early preparation can reduce disruption and demonstrate a proactive compliance culture.