Uniqus Insights

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Category: Uniqus Insights

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Building the AI Backbone

This publication serves as a practitioner’s guide for hyperscalers, GPU cloud providers, custom silicon companies, and AI infrastructure operators, offering practical insights into navigating these interconnected...

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Internal Controls Over Generative AI

Generative AI is no longer a future-state consideration for finance and governance leaders — it is already embedded in the processes that produce financial statements, reconcile accounts, extract data...

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ECL Governance Board and Audit Committee agenda for Indian Banks
ECL Governance - Board and Audit Committee agenda for Indian Banks

As the Reserve Bank of India moves toward a forward-looking Expected Credit Loss (ECL) framework effective 1 April 2027, governance expectations for Boards and Audit Committees are being fundamentally...

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IFRS18
Navigating IFRS 18: An Overview and Practical Considerations

Introduction IFRS 18, Presentation and Disclosure in Financial Statements, issued by the IASB, substantially changes the structure and presentation of financial statements. It brings a renewed focus on...

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NFRA Deliberations on Ind AS 118 and Key Regulatory Developments

NFRA deliberates on Ind AS 118 – Presentation and Disclosure in Financial Statements The 22nd Meeting of the National Financial Reporting Authority (NFRA), held on 22 December 2025, marks an important...

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U.S. Securities and Exchange Commission (SEC) 2025 Enforcement Trend and Priorities

As the SEC sharpens its focus on investor harm, misleading disclosures, technology-related claims, and individual accountability, staying ahead of these shifts is essential for companies, boards, and compliance...

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Whitepaper on Internal Controls over Financial Reporting (ICoFR) in the UAE

The paper highlights the UAE’s rapidly evolving regulatory landscape, the growing emphasis on board-level responsibility, and the shift toward proactive risk and performance management in line with global...

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Digital Personal Data Protection Act Timelines

DPDP Rules, 2025, Are Here. With the Digital Personal Data Protection Rules, 2025 now in force, India’s data protection regime is fully operational — and the 18-month countdown to full compliance by May...

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Board Leadership for Sustainable Business
Board Leadership for Sustainable Business

The Sustainability Landscape In The Middle East In recent years, there has been a strong and growing focus on sustainability and environmental, social, and governance (ESG) issues around the world, including...

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The Strategic Shift of MNC Listings in India

The report highlights that India is becoming a destination for value discovery and not just capital raising. Foreign MNC IPOs have demonstrated the maturity of India’s capital markets, the strength of...

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Your Biggest AI Risk? The Prompt You Didn’t See banner
Your Biggest AI Risk? The Prompt You Didn’t See

Generative AI is being adopted at a rapid pace, but with it comes significant risk. Even a single instance of sensitive data entered into a public tool can create lasting vulnerabilities. This publication...

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From Dashboards to Storyboards

Dashboards show you where you’ve been; storyboards show you where to go, how to get there, and where can you get stuck.

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Building Castles on Sand: Accounting and Governance Pitfalls in the Startup Ecosystem

Our latest publication explores Saudi Arabia's NDMO standards, addressing challenges and offering insights on navigating compliance and building resilience for long-term value.

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A Comprehensive overview of NDMO Compliance

Our latest publication explores Saudi Arabia's NDMO standards, addressing challenges and offering insights on navigating compliance and building resilience for long-term value.

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Unlocking Asset Value

Saudi Arabia's revaluation model for property, plant, and equipment transforms asset strategy & financial transparency. Our latest publication explores its implications & opportunities for listed comp...

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