On the 2026 audit committee agenda

As the pace of change and complexity in the business environment continues to pressure management and put companies on less-solid footing, the focus and effectiveness of the audit committee will be paramount to investor confidence.

Drawing on insights from our survey work and interactions with audit committees and business leaders, we highlight eight issues to keep in mind as audit committees consider and carry out their 2026 agendas:

• Continue to focus on the effects of volatility—tariff-related, economic, and geopolitical—on financial reporting and related internal control risks.
• Help ensure that management monitors the SEC’s planned deregulatory and regulatory actions and how they may impact the company.
• Clarify the role of the audit committee in the oversight of AI, cybersecurity, and data governance.
• Understand how technology is affecting the finance organization’s talent, efficiency, and value-add.
• Monitor management’s preparations for new climate and other sustainability reporting frameworks and standards.
• Reinforce audit quality and set clear expectations for frequent, candid, and open communication with the external auditor.
• Help maintain internal audit’s focus on the company’s critical risks, beyond financial reporting and compliance.
• Take a fresh look at the audit committee’s composition and skill sets.