In our Banking & Finance Roundtable we spoke with five experts from around the world to discuss the recent regulatory changes and interesting developments in their jurisdiction. Our chosen experts analyse how banks can safeguard against the threat of internal or external fraud, outline the role of credit rating agencies in structured finance markets, and discuss key trends they expect to see over the coming year. Other highlights include: FATCA compliance agreements with the United States, opportunities in offshore financing centres, and challenges surrounding cross-border activity.