Kimberly Ellison-Taylor, CPA/CITP, CGMA, a former chair of the American Institute of CPAs, is urging corporate directors to sharpen their focus as year-end approaches. In recent remarks, she highlighted where boards are concentrating attention and previewed the themes set to headline finance and accounting conferences in November and December. The guidance arrives as companies close the books, set 2026 plans, and respond to fast-moving risk, technology, and reporting demands.
Ellison-Taylor is widely known across the accounting profession for her governance work and technology background. Her perspective points boards to risk oversight, finance transformation, and talent as key year-end priorities. She also flagged coming conference agendas that echo those concerns, from artificial intelligence governance to new reporting rules and audit committee readiness.
What Boards Are Watching Heading Into Year-End
Board agendas are tightening around risk, performance, and control. Directors are pressing management teams on growth quality, cash flow durability, and whether year-end reporting controls can stand up to changing risks.
Cybersecurity remains high on the list. Boards are asking if incident response plans are current, whether tabletop exercises include third-party failures, and if reporting lines allow quick escalation to the board chair or committee leads.
Artificial intelligence is now a standard board topic. Directors want clear boundaries on data use, model testing, and bias mitigation. They are also asking how AI tools affect internal controls and what evidence management will provide to auditors.
Environmental, social, and governance reporting continues to evolve. Companies face shifting expectations from investors, customers, and regulators. Directors are pushing for consistent definitions, reliable data sources, and clear ownership across finance, legal, and operations.
Conference Themes for November and December
Ellison-Taylor previewed conference programs that mirror board concerns with practical sessions and case studies. The late-year meetings most likely to draw finance leaders will center on:
- AI and automation in the finance function, with an emphasis on control design and audit evidence.
- Cyber risk reporting, incident readiness, and board education.
- ESG data quality, assurance readiness, and internal reporting workflows.
- Talent, upskilling, and retention in accounting and audit teams.
- Year-end close improvements, including cloud tools and analytics.
For controllers and audit committee members, the timing is helpful. These events arrive as teams finalize disclosures and plan first-quarter filings, allowing leaders to benchmark practices and confirm priorities before deadlines hit.
Implications for Finance and Audit Committees
Audit committees face heavier oversight demands as technology and reporting accelerate. Ellison-Taylor’s guidance suggests tighter coordination between finance, IT, and internal audit. Committees are expected to ask for clearer evidence on AI model governance, vendor risk, and business continuity planning.
She also points to the value of scenario planning. Economic uncertainty, rate shifts, and supply chain risk still hang over forecasts. The most prepared companies are testing multiple revenue and cost paths and documenting the triggers that would prompt action.
For external reporting, directors want documentation that ties disclosures to source systems. This is driving investment in data lineage, reconciliations, and role-based access controls. The goal is faster closes with fewer manual steps and a stronger audit trail.
Talent and the Finance Skill Shift
Ellison-Taylor has long emphasized talent as a strategic lever. Boards are asking whether teams have skills in data analysis, controls automation, and AI assurance. They also want to see training plans tied to year-end tools and new reporting requirements.
Retention is part of the risk discussion. Turnover near year-end can slow close cycles and weaken controls. Leading teams are cross-training staff, documenting critical procedures, and lining up outside support for peak periods.
What Directors Should Ask Now
Directors preparing for the last meetings of the year are focusing on practical questions:
- Which controls changed due to new systems or AI tools, and how were they tested?
- How will we evidence cyber oversight and incident readiness this quarter?
- What scenarios could alter our 2026 plan, and what are the triggers?
- Is ESG data collection repeatable and tied to reliable sources?
- Where are our talent gaps, and what is the training plan?
Ellison-Taylor’s message is clear: year-end is the time to tighten risk oversight, modernize finance processes, and invest in people. Conferences in November and December will bring fresh case studies and tools that boards can apply immediately. Watch for sessions on AI governance, cyber reporting, and assurance readiness to set the tone for first-quarter filings. For directors and finance leaders, the next eight weeks offer a last, focused window to strengthen controls and enter 2026 with confidence.
