Audit and assurance services for the financial services industry

Banking and capital markets firms are balancing sustaining growth with managing regulatory expectations, rapid AI adoption, and innovation in digital assets.

Many institutions are under pressure to scale and move
beyond pilots, but 2026 will likely demand effective, enterprise-level strategies, governance, and a disciplined approach to return on investment. Agentic AI offers breakthrough potential, but only if supported by AI-ready data—accurate, timely, broad, and securely governed. Without this data foundation, even the most ambitious models could stall.

At the same time, stablecoins and tokenization introduce new Anti-Money Laundering (AML) and Know Your Customer (KYC) monitoring challenges. M&A has rebounded as demands rise, financing conditions improve and approval timelines shorten, shifting risk from approval to execution and making early integration planning and governance critical.

As banking and capital markets firms navigate rapid AI adoption, digital assets, and evolving regulatory expectations, the challenge is to scale new technologies responsibly with the right governance, controls, and operational discipline. We advise firms as they assess the enterprise impact of these shifts and design value-added services while building a strong governance framework to maintain and multiply corporate relationships.

Deloitte can put global resources and regulatory insight on your side, providing insights to help you anticipate change and opportunities in banking and capital markets for:

• Finance transformation
• Technical accounting and reporting
• Control services
• Internal and external financial statement audits   

Fintech remains one of the most dynamic and complex areas shaping the financial services industry, encompassing everything from digital banking and payments, insurtech, proptech and lending platforms to wealthtech, cryptocurrency enabled solutions, and more. As boundaries between subsectors blur and AI, embedded finance, real-time payments, and evolving regulation accelerate change, fintech continues to set the pace for innovation and industry transformation.

Thriving in this environment means balancing bold innovation with intelligent business strategy, navigating smart growth with a focus on accounting, compliance, appropriate controls, governance, and risk management. With a wealth of experience serving the fintech sector, and a shared passion for innovation, Deloitte’s Audit & Assurance professionals can advise you through opportunities and challenges throughout your company’s growth across our services, including:

• Technical accounting and reporting
• Initial public offerings (IPOs)   
• Control services    
• Internal and external financial statement audits 

The insurance industry is navigating an era of uncertainty, marked by economic volatility, consolidation, and a surge in the frequency and severity of catastrophic events. Insurers face mounting pressure from slowing premium growth, tightening regulations, and rapidly evolving customer expectations for personalized, digital-first experiences. The promise of AI to enhance efficiency and create value is hampered by legacy systems, data quality issues, and the need to cultivate a workforce that can effectively collaborate with new technologies.

As insurers confront these complex challenges, success will depend on their ability to modernize core systems, leverage data for proactive risk management, and build a resilient, AI-augmented workforce. Deloitte can provide strategic insight and deep industry experience as you turn these pressures into opportunities.

Our services for the insurance sector include:

• Finance transformation
• Technical accounting and reporting
• Control services
• Internal and external financial statement audits

The investment management sector is at a pivotal juncture, grappling with elusive profit growth, sustained cost pressures, and a fundamental shift in investor preferences toward low-cost passive vehicles and alternative products. As industry lines blur between public and private markets, firms face the complex challenge of scaling new technologies like AI from isolated experiments to enterprise-wide platforms, all while navigating distribution complexity and evolving regulatory reforms.

The push to innovate through active ETFs, tokenization, and semi-liquid alternative funds introduces significant operational, governance, and compliance hurdles. To capture growth, firms should transform their talent and operating models to master new products and leverage technology effectively.

Deloitte’s Audit & Assurance business can help investment management firms build the necessary trust and transparency to thrive in this environment. We provide service and insights needed to navigate product innovation, implement effective AI governance, and streamline operations. We can help you build a resilient foundation to capitalize on change and unlock new sources of value in:

• Internal and external financial statement audits
• Finance transformation
• Technical accounting and reporting
• Control services
• AI Attestation and readiness

The real estate sector faces an environment where opportunity is real, but so are the market headwinds. Industry market conditions are being shaped by macroeconomic volatility, policy shifts, and higher-for longer rates, even as opportunity emerges from, repriced, better-structured loans, a returning lender pool, and selective strength in digital infrastructure, logistics, and improving office. Leaders are reimagining enterprise-wide strategies and processes to respond to emerging artificial intelligence (AI) capabilities. Organizations may face challenges during their AI adoption journey related to risk management, model explainability, and board-level AI literacy, all of which are critical to atrustworthy and controlled deployment.

As the real estate sector navigates the evolving marketplace, the need for effective governance, transparent reporting, and strategic foresight continues to be of utmost importance and Deloitte is here to help. Our Audit & Assurance services can help real estate organizations build the necessary foundation of trust and transparency to thrive in this evolving market. We provide the insights needed to confidently navigate and capitalize on change, support finance transformation, and embrace new opportunities through:

• Finance transformation
• Internal and external financial statement audits
• Accounting and reporting advisory & Operate services
• Controls services