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The Centers for Medicare & Medicaid Services (“CMS”) oversees the largest federal health programs in the United States. In 2024, Medicare spent about $1.1 trillion to provide care to approximately 68 million elderly...

The bill’s practical effect is to ensure that parties who fall outside the FAA’s reach—or whose claims are excluded from mandatory arbitration under federal law—cannot be compelled to arbitrate under state law.

This comprehensive mid-year update examines critical accounting standards, regulatory changes, and emerging trends that finance leaders must navigate in 2026. From new FASB guidance on PIK dividends and environmental credits to SEC proposals reshaping reporting requirements and filer classifications, the landscape is evolving rapidly. The analysis also explores the surge in mega-IPO activity, AI integration in finance functions, and strategic priorities for building resilient accounting operations.