Mid-year update: What audit committees should be watching for

Learn how companies and their audit committees are anticipating and responding to external forces reshaping board agendas at mid-year 2026.     

This webcast is part of our webcast series, Better Questions for Boards, and is focused on timely insights and questions for audit committees and boards to consider as they engage with management.

This June 2026 episode addresses evolving audit committee priorities and topics such as:

• Top geostrategic developments: Learn how shifting geopolitical and geostrategic developments are shaping the operating environment, how companies are responding to continued uncertainty, and effective practices for overseeing geopolitical risks, including risk scenario planning, third-party exposure, and other key considerations.
• Mid-year global macroeconomic outlook: Find out what to expect at a global macroeconomic level, including interest rate expectations, labor market dynamics, and evolving trade and tariff policies. Hear what these variables could mean for businesses broadly and what audit committees and boards may want to monitor.
• SEC mid-year update: Get up to date on current and emerging financial reporting and regulatory developments, including SEC and PCAOB matters and other important reminders and considerations for audit committees heading into the second half of the year.

The discussion is co-moderated by Patrick Niemann, Partner, Ernst & Young LLP, and Jennifer Lee, Managing Director, Ernst & Young LLP. Panelists include:

• Lauren Alexander, Partner, National Professional Practice, Ernst & Young LLP
• Karen Dynan, Nonresident Senior Fellow, Peterson Institute for International Economics
• Courtney Rickert McCaffrey, EY Global Geostrategic Business Group Insights Leader
• Quentin Roach, SVP and Chief Procurement Officer, The Estée Lauder Companies Inc. and Board director, US Foods