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Not-for-profit (NFP) audit committees have new challenges to face in 2025. These include political polarization, backlash against sustainability and diversity, equity, and inclusion (DEI) initiatives, and heightened scrutiny of mission relevance and outcomes. Ongoing challenges such as cybersecurity attacks, advances in artificial intelligence (AI), growing regulatory burdens, and geopolitical instability will also continue to impact NFPs.

To address these challenges, NFPs should,

• Help ensure the organization’s enterprise risk management (ERM) program is keeping pace with the rapidly changing environment.
• Clarify the audit committee’s oversight of generative AI (GenAI), cybersecurity, and data governance.
• Monitor recent revisions to federal grant regulations.
• Stay focused on leadership and talent in finance and other functions.
• Help internal audit stay attentive to the organization’s key risks and be a valuable resource for the audit committee.
• Take a fresh look at the audit committee’s agenda, workload, and capabilities.

For more information on these and other key takeaways, download our publication, "On the 2025 not-for-profit audit committee agenda."