Global Banking Regulations: IFRS, Basel III and IV, FATCA, and MiFID II Course

Course Introduction

With increasing regulatory scrutiny, banks and financial service providers must navigate complex frameworks that govern capital adequacy, risk management, transparency, tax compliance, and investor protection. This course provides a deep dive into the most influential global regulatory standards, including IFRS, Basel III & IV, FATCA, and MiFID II.

The International Financial Reporting Standards (IFRS) remain a cornerstone of financial transparency and comparability across jurisdictions. Participants will gain a detailed understanding of how IFRS impacts financial reporting, disclosure requirements, and the alignment of accounting practices within global banking institutions.

The course places special emphasis on Basel III and Basel IV frameworks, exploring their far-reaching implications for capital requirements, leverage ratios, liquidity coverage, and systemic risk reduction. By examining practical compliance approaches, participants will learn how banks can build resilience while still remaining competitive in international markets.

FATCA (Foreign Account Tax Compliance Act) has transformed the way financial institutions engage in cross-border operations by introducing stringent reporting requirements for foreign assets and accounts. This course unpacks FATCA’s global reach, compliance obligations, and its alignment with other tax transparency initiatives such as CRS (Common Reporting Standard).

MiFID II (Markets in Financial Instruments Directive) continues to redefine investor protection, transparency, and operational practices across capital markets. The course explores MiFID II’s impact on trading, reporting obligations, investor disclosures, and its integration with other EU and international financial regulations.

Overall, this program equips professionals with advanced knowledge of the global regulatory environment in banking, offering not only a conceptual framework but also practical tools, case studies, and emerging issues to strengthen compliance culture and strategic governance in the financial sector.

Who Should Attend

• Bank executives and compliance officers
• Risk managers and financial controllers
• Regulators and policymakers in banking and finance
• Legal advisors, auditors, and tax consultants
• Treasury and finance professionals in multinational corporations
• Capital market and investment professionals
• Financial reporting specialists and IFRS practitioners
• Governance, risk, and compliance (GRC) professionals
• Internal and external auditors in financial institutions
• Fintech compliance specialists and financial consultants

Duration

10 days

Course Objectives

By the end of this course, participants will be able to:

• Understand the role and structure of global banking regulations.
• Apply IFRS standards for accurate financial reporting and disclosures.
• Interpret Basel III and IV capital adequacy and liquidity requirements.
• Evaluate strategies for Basel compliance without sacrificing competitiveness.
• Navigate FATCA requirements and their implications for global banks.
• Implement FATCA and CRS reporting systems effectively.
• Apply MiFID II directives to enhance investor protection and transparency.
• Manage cross-border compliance risks in multinational banking operations.
• Integrate compliance frameworks into enterprise risk management.
• Anticipate regulatory challenges from emerging digital finance and fintech.
• Strengthen governance practices aligned with international regulations.
• Analyze real-world case studies of compliance failures and lessons learned.

Comprehensive Course Outline

Module 1: Foundations of Global Banking Regulation

• Evolution of international financial regulation
• Key drivers of global banking standards
• Role of international bodies (BIS, IOSCO, FATF, IASB)
• Balancing compliance and competitiveness

Module 2: IFRS and Financial Transparency

• IFRS principles and application in banking
• Financial disclosures and reporting alignment
• IFRS 9: Financial instruments and impairment models
• IFRS 16 and lease accounting in financial institutions

Module 3: Basel III Framework Overview

• Capital adequacy and Tier 1 capital requirements
• Leverage ratio and systemic stability
• Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NSFR)
• Supervisory review and stress testing practices

Module 4: Basel IV Enhancements

• Credit risk and standardized approaches
• Operational risk reforms and measurement
• Market risk framework: Fundamental Review of the Trading Book (FRTB)
• Implementation challenges and strategic implications

Module 5: FATCA Compliance Essentials

• Overview of FATCA requirements and obligations
• Identification and reporting of U.S. persons’ accounts
• FATCA agreements with foreign financial institutions (FFIs)
• Interaction between FATCA and CRS

Module 6: Tax Transparency and CRS

• OECD’s Common Reporting Standard
• Data collection, reporting, and validation
• Compliance frameworks for multinational banks
• Enforcement and penalties for non-compliance

Module 7: MiFID II – Investor Protection and Transparency

• MiFID II objectives and scope
• Best execution requirements for trading firms
• Investor disclosures and product governance
• Reporting and record-keeping obligations

Module 8: MiFID II – Market Structure and Conduct

• Transparency in equity and non-equity markets
• Trading obligations and market infrastructures
• Impact on investment firms and asset managers
• Compliance monitoring and enforcement

Module 9: Governance, Risk, and Compliance (GRC) Frameworks

• Integrating regulation into enterprise risk management
• Compliance culture and internal controls
• Role of compliance officers and boards
• Ethics, accountability, and governance frameworks

Module 10: Anti-Money Laundering (AML) and FATF Standards

• Global AML requirements in banking
• FATF recommendations and regional directives
• KYC, CDD, and enhanced due diligence frameworks
• AML enforcement case studies

Module 11: Technology and Regulatory Compliance (RegTech)

• Role of RegTech in compliance automation
• AI, machine learning, and big data in regulatory monitoring
• Blockchain applications in regulatory reporting
• Cybersecurity risks in compliance processes

Module 12: Cross-Border Compliance Challenges

• Conflicts between global and local regulations
• Managing extraterritorial reach of FATCA and MiFID II
• Global coordination in regulatory enforcement
• Strategies for multinational banks in fragmented markets

Module 13: Stress Testing and Scenario Planning

• Basel stress testing requirements
• IFRS reporting under stressed conditions
• Liquidity and solvency crisis management
• Designing effective stress testing models

Module 14: Case Studies in Global Banking Regulation

• IFRS reporting failures and lessons learned
• Basel non-compliance and penalties
• FATCA enforcement actions on global banks
• MiFID II compliance challenges in EU markets

Module 15: Emerging Issues in Financial Regulation

• Impact of digital currencies and CBDCs on regulation
• Climate finance and ESG disclosure requirements
• Fintech, BigTech, and regulatory responses
• Cross-border regulatory cooperation in digital finance

Module 16: Project and Strategy Workshop

• Designing integrated compliance frameworks
• Developing global regulatory roadmaps
• Building resilient governance structures
• Group presentations and peer reviews

Training Approach

This course will be delivered by our skilled trainers who have vast knowledge and experience as expert professionals in the fields. The course is taught in English and through a mix of theory, practical activities, group discussion and case studies. Course manuals and additional training materials will be provided to the participants upon completion of the training

Tailor-Made Course

This course can also be tailor-made to meet organization requirement. For further inquiries, please contact us on: Email: training@upskilldevelopment.com Tel: +254 721 331 808

Training Venue

The training will be held at our Upskill Training Centre. We also offer training for a group at requested location all over the world. The course fee covers the course tuition, training materials, two break refreshments, and buffet lunch.

Visa application, travel expenses, airport transfers, dinners, accommodation, insurance, and other personal expenses are catered by the participant

Certification

Participants will be issued with Upskill certificate upon completion of this course.

Airport Pickup and Accommodation

Airport pickup and accommodation is arranged upon request. For booking contact our Training Coordinator through Email: training@upskilldevelopment.com, +254 721 331 808

Terms of Payment

Unless otherwise agreed between the two parties payment of the course fee should be done 3 working days before commencement of the training so as to enable us to prepare better.