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Audit Quality Indicators under scrutiny
APAS survey 2026 – Audit Committee Chairs express skepticism about the use of standardized AQIs
Between Aspiration and Reality: Digital Transformation of the Finance Function
The Digital CFO 2026 – High Priority, Limited Maturity
AI Readiness: Germany better than expected – but with room for improvement
PwC AI Performance Study 2026 – solid foundations, room for improvement in utilization
Online Participation Permitted
Virtual AGM – Online Participation of Supervisory Board Members permitted
Online Participation Permitted
Virtual AGM – Online Participation of Supervisory Board Members permitted
Consistency and realism required
Enforcement priorities for 2026 – BaFin focuses on management reports
Supervision Remains Mandatory
The supervisory board must monitor the executive board even for inactive companies – Reporting obligations remain in place
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Use of AI on the supervisory board – Practical insights from the Government Commission
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