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On the 2026 not-for-profit audit committee agenda

To guide leaders through a dynamic landscape, KPMG has identified 5 key objectives for the 2026 not-for-profit audit committee agenda. 

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The year 2026 presents a challenging environment for not-for-profit (NFP) organizations. From sweeping federal policy changes and economic pressures to the rapid evolution of AI and cybersecurity threats, audit committees are facing unprecedented scrutiny. To guide NFP leaders through this dynamic landscape, KPMG has identified five key objectives for the 2026 not-for-profit audit committee agenda. This publication provides the insights your organization needs to ensure stakeholder confidence and mission resilience in the year ahead.

Key Priorities for Your 2026 Agenda

1

Tracking and Managing Federal Policy Changes: Track and manage the impact of shifting developments in grant funding, compliance requirements, tax laws, and trade tariffs.

2

Building a Resilient Enterprise Risk Management (ERM) Program: Transform risk management from a compliance exercise into a strategic advantage through improving your organization’s ERM program.

3

Clarifying Oversight of AI, Cybersecurity, and Data Governance: clarify the audit committee's role in governing AI and cybersecurity to protect your organization and its stakeholders from significant risks.

4

Re-evaluating the Audit Committee's Agenda and Capabilities: Re-evaluate your audit committee's charter, composition, and workload to ensure it has the right skills and structure to meet the demands of 2026.

5

Empowering Internal Audit as a Key Resource: stay focused on the organization's key risks and empower your organization’s internal audit function to serve as a valuable resource for the entire audit committee.

To explore these priorities in detail and prepare your board for the challenges ahead, download the full publication below.

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On the 2026 not-for-profit audit committee agenda

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David Gagnon
Partner, Audit Sector Leader - Higher Education & Other Non-for-Profits, KPMG US
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David Gagnon
Partner, Audit Sector Leader - Higher Education & Other Non-for-Profits, KPMG US
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The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. KPMG LLP does not provide legal services.

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