KPMG Podcast Series: Building Confidence

In Part 2 of this two-part Building Confidence podcast series, Grace Allan is joined again by Tom Collins, Partner in KPMG UK’s Controls Assurance team, to explore how assurance reporting is evolving in response to the growing impact of AI. Building on the fundamentals covered in Part 1, they discuss how organisations are beginning to think about AI within their control environments, and what this means for the future of SOC reporting.

The conversation explores the emergence of SOC 2+, including how assurance is expanding to cover AI governance, controls and broader stakeholder expectations. They also discuss how organisations can prepare — from understanding AI-related risks and integrating them into risk frameworks, to leveraging approaches such as KPMG’s Trusted AI framework.

With practical insights from real-world engagements, this episode highlights how organisations can position themselves for the next phase of assurance, where technology, innovation and trust are increasingly interconnected.

In Part 1 of this two-part Building Confidence podcast series, Grace Allan, Assistant Manager at KPMG UK is joined by Tom Collins, Partner in KPMG UK’s Controls Assurance team, to explore the fundamentals of SOC 2 reporting and why it’s becoming increasingly important for organisations today. They unpack what a SOC 2 report is, who typically needs one, and the key drivers behind adoption - from contractual requirements to competitive pressures in the market.

The episode also covers how organisations can approach their SOC 2 journey in a structured way - starting with a Readiness assessment, addressing control gaps, and building strong Security foundations. They share practical insights on what sets successful programmes apart, and the risks of skipping key steps, helping organisations drive real value from SOC 2, not just compliance.

Listen to Part 2 here, as we explore how assurance reporting is evolving in response to the growing impact of AI.

As sustainability expectations evolve and stakeholder scrutiny intensifies, the boardroom agenda is being reshaped. So what should sustainability committees be prioritising right now?

In this episode, Krishna Grenville Goble, Director in KPMG UK's Board Leadership Centre, is joined by Richard Andrews, Head of Sustainability, and George Richards, Head of Sustainability Assurance, to explore six critical questions every sustainability committee should be asking.

From governance and accountability to risk, resilience and long-term value creation, they share practical insights on how boards can move beyond compliance and reporting to make sustainability a strategic driver of business performance.

Whether you're a board member, committee chair or sustainability leader, this conversation offers timely perspectives on the issues that matter most.

For more information, read out 'On the Sustainability Committee Agenda' article here.

In this episode, Naz Peralta, Partner and Head of the Pensions Centre of Excellence, is joined by John Gething, Head of Defined Benefit Corporate Advisory, and Qasim Javid, Director in International Tax at KPMG to explore the evolving pension landscape and what it means for organisations today.

Our experts discuss how sponsors can unlock value from surplus, the key considerations when engaging with trustees, and the accounting and tax implications that can shape decision-making. From running schemes on to buy-in and buyout strategies, we break down what matters most for organisations navigating their pension journey.

Join Krishna Grenville-Goble and Phil Smart from the KPMG Board Leadership Centre as they explore the top priorities for audit committees in 2026. This episode covers how audit committees can address financial reporting challenges amid market volatility, adapt to evolving regulatory demands, and oversee critical areas like AI, cybersecurity, and sustainability. Gain practical insights on enhancing audit quality, strengthening internal audit, and building the right committee expertise to ensure effective governance and transparent stakeholder communication.

You can read the full article and related committee focused papers in the series here.

Join Krishna Grenville-Goble, Director in KPMG’s Board Leadership Centre (BLC), and Melissa Geiger, Group Chair of KPMG's UK and Swiss firms, for an insightful conversation on the priorities shaping boardrooms in 2026 and beyond.

In this episode, we explore:

• How boards can stay agile amid economic and geopolitical uncertainty
• The role of human-centred leadership in an AI-driven world
• Why data governance and cybersecurity remain critical business risks
• Practical steps to strengthen risk oversight and governance structures.

You can read the full article and related committee focused papers in the series here.

In this episode, Greg Stinson (Head of Accounting Advisory Services, KPMG) is joined by Manisha Santchurn (Corporate Reporting and IFRS 18 Lead, KPMG) and Geoff LeGouais (Case Director at the Financial Reporting Council) to discuss the latest findings from the FRC’s annual corporate reporting review.

Tune in as we explore:

• Upcoming legislative changes to streamline reporting and reduce the burden for UK companies.
• Key highlights and recurring issues identified by the FRC, including impairment, cash flow statements, and consistency in reporting.
• Practical advice for preparers on improving the quality and clarity of annual reports.
• Insights into the FRC’s new initiatives, including the ‘Sandbox: Simplifying Annual Reporting’ project.
• The future of corporate reporting and how companies can prepare for change.

Whether you’re a preparer, auditor, or simply interested in the evolving landscape of corporate reporting, this episode offers valuable perspectives and actionable takeaways.

In this episode, Greg Stinson, Head and Partner in Accounting Advisory Services at KPMG UK is joined by Silvan Jurt, Head of ESG Reporting Advisory, Jayesh Gajare, Director in Accounting Advisory Services at KPMG UK, and Manisha Santchurn, Director and IFRS 18 Lead at KPMG UK. Together, they unpack real-world use cases of AI in financial reporting, ESG, and technical accounting, from contract reviews and annual report drafting to compliance automation and AI-powered knowledge assistants.

They also discuss where clients are on their AI journey, the challenges of implementation, and what the future of reporting teams might look like in an AI-enabled world. Whether you're just starting to explore AI or already piloting tools, this episode offers practical insights and leadership perspectives to help you navigate the next phase of finance transformation.

To find out more, watch our webinar here: Accounting and Reporting update: Harnessing AI and navigating key issues

Join Ian Greenwood, Partner in KPMG’s Accounting Advisory Services, as he breaks down the upcoming changes to FRS 102 and what they mean for businesses. In this episode, Ian is joined by Mark Woodland, Senior Manager in the team, to explore the key updates on revenue recognition, lease accounting, and more.

Together, they discuss the implications of the amendments, the timelines to be aware of, and the practical steps companies should be taking now to prepare. Tune in to get ahead of the changes and understand how to navigate this next phase of reporting with confidence.

For more information, check out our article on the upcoming changes to FRS 102.