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2026 Mini-Guide for Audit and Risk Committees (ARCs)

2026 Mini-Guide for Audit and Risk Committees (ARCs)

(PDF of 1.24MB)

The Singapore Institute of Directors (SID), with the support of PwC Singapore, the Accounting and Corporate Regulatory Authority (ACRA) and Singapore Exchange (SGX) have produced a handy at-a-glance overview to equip audit and risk committees (ARCs) and directors with the knowledge to drive growth and deliver value in a complex global business environment.

Hot topics that ARCs and directors need to know

  • Going concern assessment ​
  • Impairment of assets ​
  • Expected credit loss (ECL) ​
  • Revenue recognition and contract modification ​
  • Fair value (FV) measurement ​
  • Climate change and financial reporting connectivity​ 
  • How can boards uphold trust as they navigate rising complexity across AI, governance, and evolving stakeholder demands?​
  • What is the role of the Board and in particular, the ARC?​
  • What are the different aspects that the ARC can focus on to build trust in financial reporting, corporate governance, investor assurance and data and IT security etc.​
  • How to go about building and maintaining a culture of trust and accountability?​
  • What skills and support the ARC may need​

2026 Mini-guide for Audit and Risk Committees

(PDF of 1.24MB)

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David Toh

David Toh

Governance, Risk, Controls and Internal Audit Leader, PwC Singapore

Tel: +65 9186 3006

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Sanjoy Banerjee

Sanjoy Banerjee

Managing Director, PwC Singapore

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Aaron Lim

Aaron Lim

Senior Manager, PwC Singapore

Tel: +65 9679 3592

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