To enhance transparency in financial examination procedures, the Financial Supervisory Commission (FSC) has announced its key examination focuses for 2026, pursuant to the "Principles for Effective Financial Examination". These focuses have been formulated with reference to broader economic and geopolitical developments, public concerns, the FSC’s supervisory priorities, regulatory measures announced in 2025, and key observations requiring improvement from on-site examinations. A total of 113 examination focuses have been designated.
For 2026, four major topics have been selected as areas of special attention: Fraud Prevention, Anti-Money Laundering (AML), Financial Consumer Protection, and Cyber Resilience. The main revisions for 2026 are as follows:
1. Fraud Prevention
To prevent fraud hazards, and to preempt and curb fraud crimes conducted through the improper use of financial services, the examination focuses for domestic banks and credit cooperatives have been expanded to include enhanced identification and ongoing monitoring of abnormal accounts or transactions, inter-institution inquiries, reporting mechanisms, and related control procedures. Examinations will also place particular emphasis on VASPs’ enhanced customer due diligence for suspicious virtual asset accounts or transactions that may be associated with fraudulent activities.
2. AML
To strengthen money laundering risk controls during account opening and ongoing reviews, the examination focuses for domestic banks and foreign bank branches have been expanded to include assessments of the geographical and purpose-related aspects of account opening, the authenticity of customers’ operating locations, and the reasonableness of the customers’ sources of funds.
3. Financial Consumer Protection
To strengthen the sales conduct and corporate culture of financial institutions, the following examination focuses have been introduced: (1) whether domestic banks, securities firms, and life insurance companies engage in improper tying practices, including inducing customers to purchase mortgage life insurance or to invest in financial products through credit expansion during the sales process; (2) whether domestic banks have established effective mechanisms to prevent loan brokerage or intermediary loan arrangements; and (3) whether virtual asset custodians properly segregate client assets from their own proprietary assets.
4. Cyber Resilience
To strengthen information and communications security management, information security management systems (ISMS) and information security staffing have been included as key areas of examination. In addition, in response to financial institutions’ accelerated adoption of cloud technologies, cybersecurity controls and cloud backup mechanisms have been included as key areas of examination.
Through the issuance of the 2026 Financial Examination Focuses, the FSC expects to enhance public understanding of the key directions of its financial examination work and to assist financial institutions in gaining early awareness of the FSC’s core supervisory and examination priorities, thereby strengthening integrity-based operations and self-management and safeguarding the sound development of the financial system.

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