CECL Pulse Check Q2 2025

How companies are responding to economic impacts in their CECL estimates in Q2'25

During the second quarter of 2025, we surveyed companies to understand the potential impact of current economic conditions on their Current Expected Credit Losses (CECL) process. Our questions focused on the ongoing economic effects of the macroeconomic environment and their likely influence on CECL allowances.

Dive into our thinking:

Q2'25 CECL Pulse Check

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CECL Pulse Check Q3 2024

How companies are responding to economic impacts in their CECL estimates in Q3'24

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CECL Pulse Check Q2 2024

Pulse Check Q2'24: How companies are responding to economic impacts in their CECL estimates in Q2'24.

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Webcast Replay Webcast Upcoming Listen Now From The Web

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Meet our team

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Max Duncan
Senior Manager, Audit, KPMG US
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Image of Natasha Boswell
Natasha Boswell
Partner, Audit, KPMG US
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Stephen Kennedy
Partner, Audit, KPMG US
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Image of Emily De Revere
Emily De Revere
Managing Director, Accounting Advisory Services, KPMG US
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Image of Max Duncan
Max Duncan
Senior Manager, Audit, KPMG US
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Image of Natasha Boswell
Natasha Boswell
Partner, Audit, KPMG US
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Image of Stephen Kennedy
Stephen Kennedy
Partner, Audit, KPMG US
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Image of Emily De Revere
Emily De Revere
Managing Director, Accounting Advisory Services, KPMG US
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