KPMG (July 2025) outlines how CFOs and audit committees must realign amid rising complexity. The CFO role now extends beyond reporting to strategy, risk, AI/cyber, ESG, and digital transformation—often requiring a strong controller and new skills in talent, communication, and business insight. Audit committees’ remit has likewise broadened, demanding ongoing education. Hallmarks of a healthy CFO–audit chair relationship: trust, transparency, frequent touchpoints, and crisp, timely materials. Shift from reactive to preemptive risk management via workshops and continuous learning. With CFO tenure down to ~5.6 years, robust succession planning and finance bench-strength are strategic imperatives.

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