Boards and Audit Committees

Boards and Audit Committees

Independent Insight. Confident Decisions.

Kroll delivers independent fairness and solvency opinions, audit-ready valuations and regulator-aligned reporting alongside privileged investigations, cybersecurity, risk advisory and hands-on restructuring leadership to help ensure your record is complete, your disclosures are timely and your decisions withstand scrutiny.

Our Solutions for Boards and Audit Committees

Kroll delivers litigation-tested opinions, audit-ready valuations and integrated risk, investigations, crisis advisory and hands-on restructuring leadership to stabilize businesses and recover value—so decisions are well-supported, risks are understood and actions withstand scrutiny.

Independent Opinions and Valuation

Transaction Opinions

Our Transaction Opinions solutions span fairness opinions, solvency opinions, ESOP/ERISA advisory, board and special committee advisory and complex valuations.

Valuation Services

When companies require an objective and independent assessment of value, they look to Kroll.

Board-Level Risk and Crises Oversight

Directorships and Chief Restructuring Officer

Experienced leadership, stability and transparency for distressed businesses and their stakeholders.

Investigations, Diligence and Compliance

Kroll’s Investigations, Diligence and Compliance practice leverages our best-in-class multidisciplinary team to help businesses, law firms, financial institutions, private equity firms, government agencies, non-profit organizations and individuals meet their most critical challenges.

Enterprise Security Risk Management

Kroll’s global Enterprise Security Risk Management team excels at proactive threat and risk mitigation, reacting to crises and offering personnel, expertise, advisory and bandwidth when our clients are challenged in ways that affect their internal capabilities and external function.

Cyber and Data Resilience

Kroll merges elite security and data risk expertise with frontline intelligence from thousands of incident responses and regulatory compliance, financial crime and due diligence engagements to make our clients more cyber-resilient.

Litigation and Disputes

Kroll's litigation and disputes practice conducts cross-border investigations to support law firms and corporate legal departments. We gather facts and evidence and trace assets to recover losses.

Our Proven Track Record

#1 Global Leader in Fairness Opinions (LSEG 2025)

Ranked #1 globally for total number of fairness opinions (2025).
Ranked #1 in the U.S. and globally for total number of fairness opinions over the last 5-, 10- and 20-year periods.

Global Investigations Review 100

Included as one of the top cross-border investigation consultancies 2021 – 2025.

FAQs

  • A fairness opinion is a letter delivered to a fiduciary, typically a company’s board of directors, stating whether a transaction is fair from a financial point of view to the company or to a group of the company's security holders.
  • A fairness opinion does not indicate that the best possible price has been received or paid, instead it indicates that the price is in the range of values (or above or below) supported by the analyses.