On March 19, 2026, U.S. banking regulators proposed a significant modernization of the regulatory capital framework, revising the current standardized approach, replacing the Basel III Endgame with the expanded risk-based approach (ERBA), and targeted recalibration of the global systemically important bank (G-SIB). This shift is designed to simplify capital calculations, improve risk sensitivity, and align U.S. standards more closely with global Basel III requirements—while reflecting the realities of U.S. markets and institutions.
Together, the materials below provide a practical, executive-level overview of what’s changing, who is affected, and why it matters. Topics include revisions to the current Standardized Approach, the move to a single capital stack, elimination of advanced approaches, revised credit and market risk frameworks, and the introduction of a standardized operational risk charge. The documents also explore potential capital impacts and key considerations for banks as they evaluate strategy, balance sheet composition, and compliance readiness.
To understand more on how the proposed changes impact U.S. banking organizations, download our guides below:
How Forvis Mazars Can Help
Navigating these regulatory changes requires more than a high-level read of the proposals; it requires deep understanding of exactly what these proposals mean for your organization. At Forvis Mazars, we work alongside your finance, treasury, and risk functions to help translate regulatory complexity into clear, actionable next steps. Whether you are assessing capital impacts, preparing for implementation, or looking to engage at any point during the process, we have the skills and experience in financial services that you can trust, combining a focus on Unmatched Client Experience® with the resources of a global firm. Serving you is our passion and privilege.
Our support spans the full range of what these proposals demand, including:
- Capital impact modeling across your specific balance sheet, business mix, and regulatory category
- Gap assessments benchmarking your current RWA methodology, governance, and controls against the incoming requirements
- Data requirements review and mapping to help ensure your data infrastructure can support the new standardized approach
- Comment letter development to help your institution engage constructively during the 90-day comment period
- End-to-end implementation support spanning governance, model validation, stress testing, and regulatory reporting
- G-SIB surcharge sensitivity analysis across systemic indicator categories and strategic decision making
To discuss how these developments apply to your institution, please reach out to a professional at Forvis Mazars.