Your year-end audit committee guide

  • Publication
  • December 2025

Everything you need to walk into your next meeting with confidence

The responsibilities of the audit committee are significant and continue to expand. As year-end approaches, our guide can help you prepare for the external audit, stay on top of emerging matters, and enhance committee effectiveness.

Let’s get started...

It’s been a year of change, from a new administration to new standards, SEC happenings, and more. As you navigate what it all means for your audit committee, we’ve boiled the ocean down to nine timely topics that are likely to come up as you close out the year and move into Q1:

1. Year-end considerations for the external audit

2. Keeping an eye toward emerging risks around the corner

3. Audit committee oversight of AI may need to evolve as the cyber risk landscape evolves
4. Leveraging the assessment process to drive effectiveness
5. SEC comment letter trends
6. Keeping a focus on off-balance sheet arrangements
7. Preparing for newly effective, recently issued, and emerging accounting standards

8. OECD Pillar Two – Global minimum tax developments

9. Benchmarking audit committee disclosure in the proxy statement

Read our full guide to find out what you need to know about each of these topics and some smart questions to ask about each so you can enhance your oversight.

Your guide to year-end reporting developments

(PDF of 2.5MB)

Contact us

Ray  Garcia

Ray Garcia

Partner & Leader, Governance Insights Center, PwC US

Stephen G. Parker

Stephen G. Parker

Partner, Governance Insights Center, PwC US

Tracey-Lee Brown

Tracey-Lee Brown

Director, Governance Insights Center, PwC US

Gregory Johnson

Gregory Johnson

Director, Governance Insights Center, PwC US

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