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CECL Pulse Check Q3 2025

How companies are responding to economic impacts in their CECL estimates in Q3'25

During the third 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.

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Q3'25 CECL Pulse Check

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Meet our team

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Max Duncan
Managing Director, 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 Mario Mastrantoni
Mario Mastrantoni
Partner, Accounting Advisory Services , KPMG LLP
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Image of Christopher Boyles
Christopher Boyles
Partner, Accounting Advisory Services, KPMG US
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Image of Max Duncan
Max Duncan
Managing Director, Audit, KPMG US
Read bio
Image of Natasha Boswell
Natasha Boswell
Partner, Audit, KPMG US
Read bio
Image of Stephen Kennedy
Stephen Kennedy
Partner, Audit, KPMG US
Read bio
Image of Mario Mastrantoni
Mario Mastrantoni
Partner, Accounting Advisory Services , KPMG LLP
Read bio
Image of Christopher Boyles
Christopher Boyles
Partner, Accounting Advisory Services, KPMG US
Read bio

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