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Kristoffer Hemmingsen

Director | Private Foundations Lead

Kristoffer Hemmingsen is a State Authorised Public Accountant and co-lead of Deloitte’s Private Foundations team. He is Deloitte’s leading expert in the audit of foundations, with more than 30 years of experience auditing foundations and associations. He advises foundation executives on topics including accounting, audit, governance and good foundation governance. Kristoffer has particularly extensive experience with commercial foundations and the accounting and audit matters arising from their distinctive structures and regulatory frameworks.

Through his many years of working with the foundation sector, Kristoffer combines deep audit and accounting expertise with a strong understanding of the issues that matter to executive management and boards. His experience includes grant distributions, grant recipient records, related-party matters and governance, and he places particular emphasis on translating audit observations into relevant advice on the foundation’s governance, financial management and development.

In addition to advising clients, Kristoffer contributes to the development of Deloitte’s professional solutions within audit. He is also an external lecturer in auditing and accounting for foundations and associations and, through Deloitte’s multidisciplinary Private Foundations team, helps bring together specialists across audit, tax, legal, strategy, technology and impact to address the needs of foundations.