
As Oversight Demands Grow, Board Capabilities Need To Keep Pace
PwC’s 2026 Annual Corporate Directors Survey finds many directors questioning if they have the expertise to keep up with rapid change. Key takeaways.
COMMITTEE SPOTLIGHT
Insights for directors serving on the audit committee, presented in collaboration with the Center for Audit Quality.
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PwC’s 2026 Annual Corporate Directors Survey finds many directors questioning if they have the expertise to keep up with rapid change. Key takeaways.

Insights from nearly 250 audit committee chairs and members show increased focus on emerging risks and oversight challenges. Three key findings and considerations for strengthening oversight.

Audit committees have an opportunity to gain insight into the priorities that will shape audit oversight, investor protection and confidence in the capital markets for years to come. Here are four key developments.

By understanding the proposal and its potential implications now, audit committees position themselves to navigate regulatory changes while continuing to support transparency and accountability.

Here’s what audit committees should understand as investors increasingly rely on AI to evaluate companies and make investment decisions.

Three developments every audit committee should have on its radar.
COMMITTEE SPOTLIGHT

Senior Director, Center for Audit Quality

Senior Manager, Center for Audit Quality