Audit Committee

As part of the KPMG Board Leadership Center, the Audit Committee Institute (ACI) provides audit committee and board members with practical insights, resources, and peer-exchange opportunities focused on strengthening oversight of financial reporting and audit quality, and the array of challenges facing boards and businesses today—from risk management and emerging technologies to strategy, talent, and global compliance.

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Calibrating board operations during COVID-19

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

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2020 Proxy season hot topics

Webcast covered results of this proxy season and the initial impact of new voting guidelines of some of the largest institutional investors.

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KPMG Financial Reporting Podcast: Bankruptcy & Disc Ops

An overview discussion of the stages of Chapter 11 and potential operations.

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Leading into the future

The webcast focused on the outlook for the global economy, business, and the future of work in a world being reshaped by COVID-19.

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2020 proxy season hot topics and the impact of COVID-19

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.

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Insight

Calibrating board operations during COVID-19

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

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Insight

Directors Quarterly: April 2020

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

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Navigating the pandemic: A board lens

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

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Potential impacts of coronavirus on SEC issuers

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

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Aligning near-term goals with long-term value

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.

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Directors Quarterly: January 2020

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.

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The women changing California boardrooms

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

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On the 2020 audit committee agenda

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

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Why data governance should be part of board conversations

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

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Q3 2019 Focus: Financial reporting and auditing update

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

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Directors Quarterly: October 2019

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.

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Is the U.S. public market still attractive?

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

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Q2 2019 Focus: Financial reporting and auditing update

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

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Directors Quarterly: July 2019

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

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Keeping pace with disruptive risk, digital transformation

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.

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Keeping pace with disruptive risk, digital transformation

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

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Top cyber security considerations in 2019

As cyber security efforts evolve to become an integral part of broader risk management, here are six issues for boards to consider.

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Directors Quarterly: April 2019

In this edition: board engagement in strategy, highlights from our Board Leadership conference, voting in proxy fights, and more.

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Voting in proxy fights

Boards should understand how the technical rules governing proxy cards—and the candidates who may be listed on them—operate in practice.

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Audit committee essentials

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Board perspectives series

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.

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On the 2020 audit committee agenda

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

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KPMG audit committee guide

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.

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