Irish Quarterly Legal and Regulatory report: July - September 2026

• Central Bank of Ireland updates: Key developments include regulatory expectations for delegation, compliance, internal audit, a proposed approach to regulatory impact assessments and resumption of the outsourcing register collection.
  
  
• Irish funds and asset management: Ireland for Finance Strategy Vision 2030 highlights fund tokenisation, private assets and regulatory reform.
  
  
• EU investment funds regulation: The quarter brought developments across the Retail Investment Strategy, EMIR 3 and the move to T+1 settlement.
  
  
• Sustainable finance and ESG regulation: Updates include developments relating to ESG ratings and the proposed SFDR 2.0 framework.

This quarter’s report covers a broad range of Irish and EU legal and regulatory developments, including:

• Central Bank updates on delegation practices, compliance and internal audit functions, outsourcing registers and the industry funding proposals.
  
  
• Ireland for Finance Strategy Vision 2030, including its focus on fund tokenisation, private assets, regulatory reform and strengthened governance.
  
  
• Developments relating to the Retail Investment Strategy, EMIR 3, private credit and the transition to T+1 settlement.
  
  
• Updates on ESG ratings, sustainability reporting and the proposed revised SFDR 2.0 framework.
  
  
• Key regulatory dates and implementation deadlines across 2026 and 2027.
  

The report also considers the revised Central Bank UCITS Regulations and performance fee guidance, which came into effect in July 2026, alongside practical developments concerning open-ended loan-originating QIAIFs and the year-end submission deadlines.

Download the report