2025 Audit Committee Practices Report
Common Threads Across Audit Committees
The Audit Committee Practices Report provides directors— especially audit committee members—and governance professionals with insights into priorities, challenges, and opportunities. Explore leading practices for committee effectiveness.
A message from Krista Parsons
The Audit Committee Practices Report is a joint effort between Deloitte's Center for Board Effectiveness and the Center for Audit Quality. This fourth edition of the report may be used to benchmark your committee against others and help set priorities for the months ahead. I'm excited to share these insights about how audit committees are evolving, the current environment they're operating in, and possible trends that we see emerging.
Krista Parsons
Audit & Assurance Managing Director
Governance Services and Audit Committee Program Leader
Center for Board Effectiveness
Deloitte & Touche LLP
Audit committee practices and effectiveness
This year's survey also presented respondents with strategies to enhance audit committee meeting effectiveness. These include agenda setting, information quality, and engagement with stakeholders and each other. Approximately one-third of respondents (31%) indicated that none of the suggested strategies would improve meeting effectiveness. Conversely, 69% of respondents felt that at least one of the proposed options could do so.
Krista Parsons
Take a look back
Explore previous editions of the Audit Committee Practices Report