The European Securities and Markets Authority has published a statement on preparations for the European Union's move to a T+1 settlement cycle on 11 October 2027, stressing that 2026 is a critical year for firms to complete implementation work. The statement points market participants to the first regulatory deadline on 7 December 2026, when requirements on the timing of allocations and confirmations and the default use of international communication standards will apply. ESMA also notes that awareness of the transition is improving, but implementation remains uneven across markets, sectors and firms. The statement links firms' preparations to amendments to the settlement discipline regulatory technical standards that ESMA proposed and the European Commission has endorsed, alongside recommendations from the EU T+1 Industry Committee. By the final deadline of 11 October 2027, firms will need to meet requirements aimed at the settlement layer, including sending instructions early enough to securities settlement systems and using central securities depository functionalities such as auto-partial settlement, hold and release, and auto-collateralisation. ESMA and national competent authorities are finalising Level 3 guidance on allocations and confirmations to clarify expectations rather than add new obligations. Firms are encouraged to automate and standardise processes, improve data quality, and test readiness across their full trading and settlement chain, including clients, brokers, custodians, central securities depositories, central counterparties, trading venues, vendors and outsourcing providers. The delegated regulation amendments are under scrutiny by the European Parliament and the Council. ESMA says authorities will closely monitor compliance once the related requirements start to apply, and it urges firms to begin ecosystem-wide testing as early as possible to reduce operational disruption at go-live.