Behind the signature.

A director's guide to reporting risk in 2026: the questions worth asking before you sign, and a board readiness checklist to help you prepare.

Every reporting cycle ends with a signature. But that signature rests on a great deal the director hasn't done personally: management prepared the numbers, made the judgement calls, and built the file the auditor will test. It doesn't lessen the director's responsibility. And in 2026, that responsibility carries more risk than it has in some time.

Inside the guide:

• The year the regulator changed gear

• Judgements and the quality of the accounts

• What the board sees, and what is lodged

• Governing climate disclosure

• A full board reporting readiness checklist

A quick preview:

"75% of directors surveyed expect their compliance burden to rise in 2026."
— AICD Director Sentiment Index

If that sounds familiar, the guide sets out exactly where that pressure is concentrated, and the specific questions worth asking before your next sign-off.