The year 2026 will see the banking sector undergo its most dynamic transformation in a decade. The trends identified in Accenture’s Top Banking Trends FY26 report suggest that the sector is entering a phase in which technology and regulation will be inseparable, driving all aspects of change. However, it is regulation that determines the boundaries, pace and manner of implementation for new solutions. We take a look at what else the experts are focusing on.
AI is becoming an integral part of the financial sector, but oversight remains in human hands
Artificial intelligence is becoming a key component of financial services. However, its development is closely linked to the implementation of regulations, such as the AI Act.
The use of scoring models, tools that automate risk analysis or fraud detection systems, requires full transparency and documentation, as well as human oversight.
This represents a significant shift from previous years when AI systems were primarily viewed as tools for process optimisation. Today, they are subject to rigorous audit requirements. However, Accenture points out that banks that can ‘scale AI responsibly’ have the potential to gain a competitive advantage through process automation and improved decision-making, provided they remain compliant with regulations.
Another key area is data protection and transparent communication with customers.
The growing importance of personalised solutions tailored to specific needs, coupled with increasingly sophisticated customer behaviour analytics, means that institutions must implement mechanisms to explain automated decisions as required by the GDPR and new guidelines on algorithmic transparency.
While customers expect increasingly intuitive and digitally accessible services, there is also growing pressure for responsible data processing. These factors are shaping a new relationship model based on trust, transparency, and control over data.
Operational resilience – a key focus for regulators
The DORA has been applicable since 2025, requiring banks to adopt a comprehensive approach to ICT risk management, incident reporting, and oversight of technology providers.
This represents a significant organisational challenge for financial institutions, but it is crucial for building digital stability.
Accenture emphasises that, in 2026, banks will need to operate within a multi-layered technological infrastructure, where collaboration with external partners – from cloud providers to data integrators – is inevitable. Regulations enforce transparency and strict oversight of this collaboration, thereby enhancing customer security.
The transformation of service models and integration with third parties – another key trend for 2026
The development of open financial services, including FIDA, means that banks will increasingly operate within data ecosystems. This, in turn, requires a clear division of responsibilities, common standards for reporting and oversight, and the strict implementation of risk management principles.
Banks must design their services to comply with the PSD2 and future PSD3 payment regulations, as well as the rules governing their cooperation with technology providers.
Compliance by design in financial institutions
The combination of all these trends means that, in 2026, innovation cannot be driven solely by functionality.
Banks must develop solutions according to the principle of compliance by design, from the initial design stage through to implementation and subsequent monitoring.
The role of legal and risk teams is changing too, as they are becoming strategic partners in the implementation of new technologies.
From this perspective, the ability to align technological development with the rapidly evolving regulatory environment will be crucial.
Banks that can balance innovation with responsibility may gain a lasting competitive advantage in the new regulatory and technological landscape of banking.
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