On 29 April 2026, the European Banking Authority (EBA) issued a Final Report on guidelines on supervisory independence under the Capital Requirements Directive (CRD) IV.

Background

Directive (EU) 2024/1619 (CRD VI) amends the CRD IV as regards supervisory powers, sanctions, third country branches, and environmental, social and governance risks. It extends its scope to cover supervisory independence of competent authorities by introducing a new Article 4a in the CRD IV on this subject matter.

The guidelines have been updated to reflect the feedback received during an earlier consultation including requirements to put in place appropriate internal channels for reporting breaches of conflicts of

interest rules, or on how the CRD IV applies to periods on a governance body for appointments pre-11 January 2026.

Next steps

The guidelines will apply from 2 months after their publication in all official languages on the EBA’s website.