On the 2026 board agenda

Boardrooms across the UK are navigating an era of unprecedented disruption and complexity. The regulatory landscape has become increasingly demanding along with accountability to broader stakeholder groups in recent years. Boards need to remain agile, resilient and forward-looking as they set their agendas for 2026.

Audit committees face an expanded remit driven by economic uncertainty, regulatory change, and technological disruption. We highlight eight issues audit committees should consider in 2026, to maintain resilience and investor confidence.