Insights and updates for audit committees to help guide oversight of financial reporting, audit quality, risk management, and more.
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March 20, 2025 | State of AI: A Boardroom Perspective
This webcast will delve into the current state of generative AI (GenAI).
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On the 2025 audit committee agenda
Nine issues for audit committees to keep in mind as they carry out their 2025 agendas.
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Oversight of Climate Disclosures
SEC Stay Shouldn’t Mean Stop
A practical, user-friendly reference for new and seasoned audit committee members and the management and audit teams who work with them.
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Nine issues for audit committees to keep in mind as they carry out their 2025 agendas.
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Strengthening the CFO–Audit Committee Relationship
Three areas of focus to help audit committee members and CFOs maintain a strong working relationship.
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On the 2025 audit committee agenda
Nine issues for audit committees to keep in mind as they carry out their 2025 agendas.
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Directors Quarterly: July 2024
GenAI, climate-related disclosures, financial reporting updates, proxy season takeaways, an asset owner view on engagement, and more.
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Q1 2024 financial reporting and auditing update
A quarterly update for audit committees on accounting and financial reporting developments, including SEC stays final rules on climate disclosures
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On the 2024 board agenda
The KPMG Board Leadership team discusses the critical challenges and priorities driving board and committee agendas in the year ahead.
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Q&A with Paul Munter, SEC chief accountant
In a mid-December interview, SEC Chief Accountant Paul Munter shared his views on audit committee expectations and oversight of risk management and the control environment, among other issues.
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Directors Quarterly: January 2024
2024 board and audit committee agendas, interview with the SEC chief accountant, financial reporting updates, and overseeing TPRM
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On the 2024 audit committee agenda
Eight issues for audit committees to keep in mind as they carry out their 2024 agendas.
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Staying in sync with internal audit and the chief audit executive
Staying attuned to the company’s changing risk profile has put a premium on internal audit being in sync with the audit committee.
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Q3 2023 Financial reporting and auditing update
A quarterly update for audit committees on accounting and financial reporting developments, including SEC matters and an ESG reporting update.
Insight
Strengthening the CFO–Audit Committee Relationship
Three areas of focus to help audit committee members and CFOs maintain a strong working relationship.
Insight
On the 2025 audit committee agenda
Nine issues for audit committees to keep in mind as they carry out their 2025 agendas.
Insight
Oversight of Climate Disclosures
SEC Stay Shouldn’t Mean Stop
Insight
Midyear observations on the board agenda
Insights from discussions with directors and our KPMG Board Leadership Conference to help calibrate board agendas for the rest of 2024.
Insight
Q1 2024 financial reporting and auditing update
A quarterly update for audit committees on accounting and financial reporting developments, including SEC stays final rules on climate disclosures
Insight
Directors Quarterly: January 2024
2024 board and audit committee agendas, interview with the SEC chief accountant, financial reporting updates, and overseeing TPRM
Insight
On the 2024 audit committee agenda
Eight issues for audit committees to keep in mind as they carry out their 2024 agendas.
Insight
Q3 2023 Financial reporting and auditing update
A quarterly update for audit committees on accounting and financial reporting developments, including SEC matters and an ESG reporting update.
Insight
Directors Quarterly: October 2023
Geopolitics and the board, advancing the conversation on climate, financial reporting updates, and staying in sync with internal audit.
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Navigating complexity and uncertainty
Insights from the 2023 KPMG Audit Committee Leadership Forum
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On the 2025 audit committee agenda
Nine issues for audit committees to keep in mind as they carry out their 2025 agendas.
Insight
Oversight of data-related risks
A board lens on data governance, GenAI, and cybersecurity risk and understanding whether governance frameworks are keeping pace.
Insight
Oversight of Climate Disclosures
SEC Stay Shouldn’t Mean Stop
Insight
Directors Quarterly: January 2024
2024 board and audit committee agendas, interview with the SEC chief accountant, financial reporting updates, and overseeing TPRM
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On the 2024 compensation committee agenda
Five issues for compensation committees to keep in mind as they consider and carry out their 2024 agendas.
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On the 2024 audit committee agenda
Eight issues for audit committees to keep in mind as they carry out their 2024 agendas.
Insight
Staying in sync with internal audit and the chief audit executive
Staying attuned to the company’s changing risk profile has put a premium on internal audit being in sync with the audit committee.
Insight
Directors Quarterly: October 2023
Geopolitics and the board, advancing the conversation on climate, financial reporting updates, and staying in sync with internal audit.
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Board oversight of third-party risk management
The increasing complexity and range of third-party risks poses a significant oversight challenge for boards.
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Maintaining critical alignments during disruption and turmoil
Audit committee oversight of critical alignments—of strategy, risks, incentives, performance metrics, internal controls, and more.
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Staying in sync with internal audit and the chief audit executive
Staying attuned to the company’s changing risk profile has put a premium on internal audit being in sync with the audit committee.
Insight
Maintaining critical alignments during disruption and turmoil
Audit committee oversight of critical alignments—of strategy, risks, incentives, performance metrics, internal controls, and more.
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What the Audit Committee expects of the Chief Audit Executive
Stephen Brown of the KPMG Board Leadership Center offers five ways for CAEs to better anticipate the needs of today’s audit committee.
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When talent risk poses financial reporting risk
The “Great Resignation” and the related competition for talent have become a pain point for the audit committee, particularly when it comes to financial reporting risk and controls.
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