PwC Germany, PwC Legal and Auditchain Labs Announce Cooperation for Regulatory Disclosure Automation

Frankfurt am Main / Zug, 1. Oktober 2026

PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft (“PwC Germany”), PricewaterhouseCoopers Legal Aktiengesellschaft Rechtsanwaltsgesellschaft (“PwC Legal”) and Auditchain Labs AG (“Auditchain”) today announced a cooperation to bring agentic regulatory disclosure automation and external validation to issuers of crypto-assets and capital market participants worldwide, combining PwC Germany’s regulatory and advisory expertise and PwC Legal’s legal and regulatory expertise with Pacioli.ai—Auditchain’s agentic AI disclosure and validation protocol.

PwC Germany, PwC Legal and Auditchain will offer integrated solutions helping organisations prepare, validate and file regulatory disclosures more efficiently and auditably. Pacioli.ai automates preparation of financial and non-financial disclosure models and exports them in structured formats—including the XBRL and iXBRL required by over 140 regulators in 65 jurisdictions—while the Pacioli.ai validator network provides independent, corroborated external validation. PwC Germany and PwC Legal bring independent advisory, legal and regulatory expertise to ensure the solutions meet supervisory standard.

“As capital markets migrate onchain, regulatory disclosure must enter a new era,” said Dr. Hagen Weiss, Digital Assets Legal Leader at PwC Legal. “Issuers must deliver disclosures that are compliant, computable, traceable and auditable. Whether under MiCAR in Europe or the emerging GENIUS and CLARITY Acts in the United States, the trajectory is clear—and this cooperation puts PwC Germany, PwC Legal and Auditchain at the forefront.”

START: MiCAR White Paper Disclosure Automation

The first deployment is START — Submission, Traceability, Automation, Reporting & Transparency — a coordinated offering addressing obligations under the Markets in Crypto-Assets Regulation (MiCAR). With the MiCAR Implementing Technical Standards now published, issuers of e-money tokens (EMTs), asset-referenced tokens (ARTs) and other crypto-assets face rigorous requirements for white paper preparation, validation and filing in iXBRL.

Powered by Pacioli.ai, START gives each client a dedicated, secure environment for MiCAR compliance, enabling collaboration between internal teams and external advisers with full traceability, version control and role-based access:

• Template-driven composition workflows aligned with MiCAR ITS for EMTs, ARTs and other crypto-assets
• Internal and external validation against the full MiCAR ITS, flagging gaps and non-compliant content
• Export to iXBRL for direct regulatory filing, plus .xls, .pdf and .html for internal review and publication
• Granular user management and governance controls, including built-in End User Agreement workflows

External Validation

START includes the role of PwC Germany and PwC Legal as external validators, providing independent regulatory review alongside the platform’s automated checks. Every validation output, version change and stakeholder approval is logged and time-stamped, generating an evidence pack that cryptographically enforces who reviewed what, when and on what basis—an audit trail critical under supervisory scrutiny.

“START is designed for defensibility by design,” said Dr. Michael Huertas, Partner and Global & European Financial Services Legal Leader at PwC Legal. “By embedding the independent regulatory expertise of PwC Germany and PwC Legal alongside automated compliance validation, we give issuers a solution that compresses timelines while maintaining the highest standards of accuracy and traceability. As reporting requirements expand globally, the infrastructure scales across jurisdictions and schemes.”

Pacioli.ai

Pacioli.ai applies agentic AI to regulatory disclosure and records the results. Purpose-built agents read a filing against the rules that govern it, and no single model’s output stands as the conclusion: independent agents constrained by standardized machine-readable taxonomies examine the same filing and must corroborate one another before a validation is final. Each conclusion, the evidence behind it and the agents that reached it are written to a distributed ledger, producing a tamper-evident record that a supervisor, auditor or investor can verify for themselves. Validators stake collateral against their conclusions, so accuracy carries economic consequence rather than depending on manual oversight.

“Onchain capital markets have attributes with no analogue in TradFi and require onchain disclosure frameworks, full stop,” said Jason Meyers, Lead Architect at Auditchain Labs AG. “The governance features of Pacioli.ai allow delegation of legal, accounting and assurance functions at the protocol level to a network of experts. We are honored that PwC is joining our mission to institutionalize Pacioli.ai.”

Pacioli Explorer

Pacioli.ai will also feature the Pacioli Explorer, a public application displaying the compliance status for issuers of crypto-assets and their service providers. Each project carries a color-coded badge—Green (compliant), Yellow (pending) or Red (deficient)—giving investors, exchanges and regulators at-a-glance transparency, and embeddable on websites and listing applications. The Explorer aims to become the global access point for regulatory disclosure.

About Auditchain Labs AG

Auditchain Labs AG is a provider of global standards based regulatory disclosure automation and validation infrastructure. Pacioli.ai enables disclosure infrastructure and instance development as well as internal and external validation. Pacioli.ai enables organisations to prepare financial and non-financial disclosure models and export them in any data format, including XBRL and iXBRL, as required under capital markets legislation. For more information, visit auditchain.com.

About PwC Legal Business Solutions:

In our global, rapidly changing business world, cooperation, restructuring, transactions, financing and social responsibility are topics that increasingly concern our clients. They need legal certainty for a wide range of complex tasks. That is why we advise them holistically and in close cooperation with PwC’s tax, human resources and finance experts and our international legal network in over 100 countries. Whether a globally active company, a public corporation or a wealthy private individual, every client has a personal contact at our firm who supports them responsibly in all matters of commercial law. In this way, we help our clients to secure their economic success in the long term.

PwC Legal Business Solutions in Germany. More than 370 lawyers at 18 locations. Integrated, tech-powered legal advice.

About PwC

At PwC, we help clients build trust and reinvent so they can turn complexity into competitive advantage. We’re a tech-forward, people-empowered network with more than 364,000 people in 136 countries and 137 territories. Across audit and assurance, tax and legal, deals and consulting, we help clients build, accelerate, and sustain momentum.

In this document, “PwC” refers to PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft, which is a member firm of PricewaterhouseCoopers International Limited (PwCIL). Each member firm of PwCIL is a separate and independent legal entity.

The term PwC refers to the PwC network and/or one or more of the legally independent network companies. Further details can be found at www.pwc.com/structure.