The U.S. Government Accountability Office said that as of December, regulators had finished fewer than half of the new rules called for by the 2010 law, which lawmakers crafted in response to the 2007-2009 U.S. financial crisis.

The Dodd-Frank law gave regulators new oversight of the $650 trillion over-the-counter swaps market, called for tough new rules to prevent banks from speculating with their own money, and sought to end “too big to fail” by creating a path for regulators to wind down giant, failing banks.