The GIABA Plenary adopted the Mutual Evaluation Report (MER) of the Union of the Comoros in June 2024 and its 1st FUR in May 2025 without a request for re-rating. This Follow-up Report (FUR) analyses the progress made by the Comoros to meet the Technical Compliance requirements of the Recommendations being re-rated. New Technical Compliance ratings are awarded when it is demonstrated that sufficient progress has been made.