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	<title>The Harvard Law School Forum on Corporate Governance</title>
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	<title>The Expanding Role of the Audit Committee Chair &#8211; The Harvard Law School Forum on Corporate Governance</title>
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		<title>The Expanding Role of the Audit Committee Chair</title>
		<link>https://corpgov.law.harvard.edu/2026/04/11/the-expanding-role-of-the-audit-committee-chair/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=the-expanding-role-of-the-audit-committee-chair</link>
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		<pubDate>Sat, 11 Apr 2026 11:30:48 +0000</pubDate>
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				<category><![CDATA[Practitioner Publications]]></category>
		<category><![CDATA[ACC]]></category>
		<category><![CDATA[AI]]></category>
		<category><![CDATA[Audit committee]]></category>
		<category><![CDATA[CFOs]]></category>
		<category><![CDATA[enterprise risk]]></category>
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		<description><![CDATA[The role of the audit committee chair has expanded meaningfully over the past decade. While responsibility for financial oversight remains foundational, today’s chairs are operating in an environment shaped by accelerating technological change, rising regulatory scrutiny, and a far more complex risk landscape. To better understand the evolving expectations of audit committee chairs, Russell Reynolds Associates [&#8230;]]]></description>
				<content:encoded><![CDATA[<hgroup><em>Posted by Jenna Fisher and Catherine Schroeder, Russell Reynolds Associates, on Saturday, April 11, 2026 </em><div class='e_n' style='background:#F8F8F8;padding:10px;margin-top:5px;margin-bottom:10px;text-indent:2.5em;'><strong style='margin-left:-2.5em;'>Editor's Note: </strong> <p style="margin:0; display:inline;"><a href="Jenna%20Fisher">Jenna Fisher</a> is a Managing Director and Catherine Schroeder is Global Commercial Strategy &amp; Insights Leader at Russell Reynolds Associates. This post is based on their Russell Reynolds memorandum.</p>
</div></hgroup><p>The role of the audit committee chair has expanded meaningfully over the past decade. While responsibility for financial oversight remains foundational, today’s chairs are operating in an environment shaped by accelerating technological change, rising regulatory scrutiny, and a far more complex risk landscape.</p>
<p>To better understand the evolving expectations of audit committee chairs, <strong>Russell Reynolds Associates interviewed 15 best-in-class audit committee chairs and members</strong> across public company boards. A consistent picture emerged.</p>
<p> <a href="https://corpgov.law.harvard.edu/2026/04/11/the-expanding-role-of-the-audit-committee-chair/#more-180150" class="more-link"><span aria-label="Continue reading The Expanding Role of the Audit Committee Chair">(more&hellip;)</span></a></p>
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