Audit Committee

This quarter, and in the months ahead, a number of developments impacting financial reporting will need to be front and center for audit committees.

The longer-term implications of a “distance everything” business environment require a vigilant focus on cybersecurity.

The new reality, geopolitics, proxy season trends, fostering the board/CEO relationship, and debiasing artificial intelligence.

The effects on operations, disclosures, engagement, and shareholder proposals due to COVID-19 are likely to be more apparent in the months and years ahead.

Five areas for boards to consider as they recalibrate their operations and oversight during COVID-19.

A board lens on navigating the pandemic, a view of the geopolitical landscape, and a financial reporting and auditing outlook for corporate directors.

Five key areas of focus to help boards in their oversight of the company’s COVID-19 response.

KPMG offers periodic disclosure considerations for companies in light of a recent public statement from the SEC chair regarding the impact of coronavirus.

Highlights from KPMG’s Board Leadership Conference, including the economic and geopolitical outlook, climate risk, the board-CEO relationship, corporate purpose, artificial intelligence, fintech, cybersecurity, oversight of human capital management, and more.

Priorities for the board agenda in 2020, top issues for audit and nominating/governance committee focus, Bremmer’s outlook on geopolitics, insights on ESG from Bob Langert, and more.

A study by KPMG Board Leadership Center Senior Advisor Annalisa Barrett assesses the early impact of California’s board gender diversity mandate.

Seven issues that audit committees should keep in mind as they consider and carry out their 2020 agendas.

To help develop a more rigorous approach around data governance, we recommend three areas of board focus.

This quarter, and in the months ahead, a number of developments impacting financial reporting will need to be front and center for audit committees.

Bremmer’s view on geopolitics, crisis prevention and readiness, the board approach to emerging technology risk and opportunity, reconsidering shareholder engagement in light of the debate on corporate purpose, and more.

SEC roundtable explores short-termism and the role of periodic reporting

This quarter, and in the months ahead, a number of developments impacting financial reporting will need to be front and center for audit committees.

In this edition: geopolitics, transformational technologies, proxy trends, investor coalitions, audit committee concerns, board diversity, and a financial reporting and auditing update.

Audit committee members continue to express confidence in their oversight of core responsibilities. Yet, it’s clear that technological innovation, digital disruption, and the complexity of business are sharpening the focus on risk management and the internal control environment.

Technological innovation, digital disruption, and the complexity of business are sharpening the focus on risk management and the internal control environment.

A library of topical briefings covering a range of challenges and priorities shaping the board, audit committee, and private company governance agendas, including cybersecurity, auditing and accounting, tax issues, sustainability and more.

Seven issues that audit committees should keep in mind as they consider and carry out their 2020 agendas.

This guide is intended to be a practical, user-friendly reference for both new and seasoned audit committee members, and for the management and audit teams that work with the audit committee.