Compliance Pillar Audit and Regulatory Backlog — 2020 through October 2025

Overview

The compliance pillar currently spans 48 briefings published from January 2024 through late 2025, leaving a historical gap for 2020–2023 where no compliance posts exist. 【F:reports/compliance_inventory.csv†L2-L49】 The new inventory and coverage exports surface duplicate-free slugs, quarterly cadence, and domain gaps so future briefs can be sequenced without collisions.

Inventory coverage. Twelve compliance briefings shipped in 2024 and thirty-six are queued or published for 2025, confirming that backfill work must focus on 2020–2023. 【F:reports/compliance_inventory.csv†L2-L49】
Domain gaps. Only one tax-transparency briefing exists, while audit/assurance and environmental compliance posts trail other topics, underscoring the need to emphasize those domains in the backlog. 【F:reports/compliance_coverage_overview.md†L4-L9】
Regional gaps. No compliance pillar briefings currently cover APAC, LATAM, or Middle East regulators; North America and Europe dominate the coverage. 【F:reports/compliance_coverage_overview.md†L11-L13】

Duplicate slug safeguard

Running scripts/compliance_inventory.py regenerates the CSV inventory, quarterly roll-up, and coverage overview, ensuring any new compliance brief raises a diff if a slug repeats. 【F:scripts/compliance_inventory.py†L1-L259】 The chronological CSV acts as the source of truth for slug uniqueness during editorial planning. 【F:reports/compliance_inventory.csv†L2-L49】

2020–2023 regulatory backlog

Each quarter below highlights at least one high-priority compliance development anchored by regulator bulletins or statute texts. These briefs fill the historical gap and align with underrepresented domains and regions.

2020

Q1 — EU 5th Anti-Money Laundering Directive (AMLD5) application deadline (10 Jan 2020). Directive (EU) 2018/843 required EU member states to transpose enhanced customer due diligence, beneficial ownership, and tax-cooperation controls by January 2020, triggering enforcement actions in lagging jurisdictions. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32018L0843
Q2 — U.S. Department of Justice Evaluation of Corporate Compliance Programs update (1 Jun 2020). The Criminal Division’s memo refined third-party risk, data analytics, and resource-allocation expectations that auditors benchmark. https://www.justice.gov/criminal-fraud/file/1292051/download
Q3 — California Consumer Privacy Act enforcement launch (1 Jul 2020). The California Attorney General began enforcement, publishing FAQs and enforcement examples that set the tone for privacy program remediation. https://oag.ca.gov/privacy/ccpa/enforcement
Q4 — MAS Guidelines on Environmental Risk Management for Banks (8 Dec 2020). The Monetary Authority of Singapore formalized climate risk governance, stress testing, and disclosure controls for financial institutions. https://www.mas.gov.sg/regulation/guidelines/guidelines-on-environmental-risk-management-for-banks

2021

Q1 — MAS Technology Risk Management Guidelines revision (28 Jan 2021). Updated expectations on third-party oversight, change management, and cyber resilience require board attestation in Singapore. https://www.mas.gov.sg/regulation/guidelines/technology-risk-management-guidelines
Q2 — German Supply Chain Due Diligence Act enactment (11 Jun 2021). Germany’s Lieferkettensorgfaltspflichtengesetz established human-rights and environmental due diligence obligations with BAFA enforcement. https://www.bmas.de/EN/Services/Press/recent-year/2021/supply-chain-due-diligence-act.html
Q3 — SEC approval of Nasdaq Board Diversity Rule (6 Aug 2021). The Securities and Exchange Commission approved Nasdaq’s Rule 5605(f), mandating standardized diversity disclosures and “comply or explain” thresholds for listed issuers. https://www.sec.gov/rules/sro/nasdaq/2021/34-92590.pdf
Q4 — EU Whistleblower Directive transposition deadline (17 Dec 2021). Directive (EU) 2019/1937 obligated companies with 250+ employees to implement secure reporting channels, protections, and follow-up procedures. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32019L1937

2022

Q1 — SEC cybersecurity risk management proposal for advisers and funds (9 Feb 2022). Release IA-5956 outlined incident reporting, board oversight, and public disclosure obligations for registrants. https://www.sec.gov/rules/proposed/2022/ia-5956.pdf
Q2 — CERT-In Directions under Section 70B (28 Apr 2022). India’s cybersecurity authority mandated six-hour incident notification, log retention, and KYC verification for service providers. https://www.cert-in.org.in/PDF/CERT-In_Directions_70B_28.04.2022.pdf
Q3 — UK FCA Consumer Duty final rules PS22/9 (27 Jul 2022). The Financial Conduct Authority’s policy statement formalized cross-cutting rules and four outcome tests with phased implementation deadlines. https://www.fca.org.uk/publication/policy/ps22-9.pdf
Q4 — EU Corporate Sustainability Reporting Directive (16 Dec 2022). Directive (EU) 2022/2464 expanded reporting scope, double-materiality assessments, and assurance requirements beginning in FY2024. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464

2023

Q1 — DOJ Evaluation of Corporate Compliance Programs update (Mar 2023). The Criminal Division refined guidance on messaging app retention, compensation clawbacks, and compliance incentives. https://www.justice.gov/criminal-fraud/file/1573261/download
Q2 — EU Deforestation-Free Products Regulation (31 May 2023). Regulation (EU) 2023/1115 introduced due diligence, geolocation tracing, and customs enforcement for commodities entering the EU market. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023R1115
Q3 — India Digital Personal Data Protection Act, 2023 (11 Aug 2023). The Act codified consent requirements, data fiduciary obligations, and penalties administered by the Data Protection Board. https://egazette.nic.in/WriteReadData/2023/248646.pdf
Q4 — NYDFS Cybersecurity Regulation second amendment adoption (1 Nov 2023). New York’s Department of Financial Services finalized stricter governance, incident reporting, and class A/B reporting tiers for Part 500 licensees. https://www.dfs.ny.gov/system/files/documents/2023/11/rm_amend23_nydfs_cybersecurity_regulation.pdf

Sequencing compliance briefs through October 2025

The quarter-by-quarter CSV highlights even coverage starting in 2024 but no historical backfill. 【F:reports/compliance_quarterly_summary.csv†L2-L10】 To ensure every quarter from 2020 through October 2025 carries at least one compliance update with stronger tax, audit, and environmental focus:

Backfill 2020–2023 using the backlog above, prioritizing MAS, SEC, EU, and NYDFS directives to introduce APAC and LATAM coverage (e.g., Brazil LGPD enforcement follow-on) alongside the new environmental and audit-heavy topics.
Augment 2024–2025 pipeline with underrepresented domains—tax transparency (EU DAC8, OECD Pillar Two updates), audit controls (PCAOB QC 1000 readiness), and environmental regimes (CBAM quarterly filings)—by cross-referencing the inventory before assigning slugs. 【F:reports/compliance_inventory.csv†L2-L49】【F:reports/compliance_quarterly_summary.csv†L2-L10】
Expand geographic balance by slotting APAC (e.g., MAS Green Finance guidelines updates), LATAM (Brazil ANPD enforcement priorities), and Middle East (UAE ESR and AML notices) briefs into quarters that currently lack regional diversity, using the coverage overview as the tracking baseline. 【F:reports/compliance_coverage_overview.md†L4-L13】

KPI and landing-page alignment

Metrics/KPI trackers: the new CSV and markdown outputs feed into the compliance section of the internal metrics workflows, enabling consistent counts for domain and regional coverage. 【F:scripts/compliance_inventory.py†L179-L212】【F:reports/compliance_quarterly_summary.csv†L2-L10】【F:reports/compliance_coverage_overview.md†L1-L13】
Landing content guidance: surface the backlog and regional expansion plan on the compliance pillar landing module once the new briefs publish so visitors see the enlarged archive and geographic breadth, mirroring how other pillar audits route recommendations into public copy. 【F:reports/compliance-pillar-audit.md†L5-L73】