Who audits MSTR? — KPMG LLP
Strategy Inc is audited by KPMG LLP, serving as auditor since 2013. Most recent audit opinion is clean (unqualified), dated 2024-12-31.
Opinion — Cited Language
“In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commis…”
Source Filing
What MSTR's Auditor Relationship Tells You
The independent auditor signs off on a public company's financial statements every year — issuing an opinion on whether those statements present fairly the company's financial position. Auditor identity, tenure, and opinion type are structural risk signals that institutional investors evaluate before relying on any reported numbers. For Strategy Inc, the current auditor is KPMG LLP — a relationship that has run since 2013.
Auditor tenure is one of the most-watched signals. Very short tenure (under 3 years) can signal a recent change — sometimes routine, sometimes prompted by audit disagreements or fee disputes. Very long tenure (over 20 years) can raise independence concerns under SEC rotation guidance, though there is no mandatory rotation rule in the United States. KPMG LLP has served Strategy Inc for 13 years.
Opinion type is the binary signal. A clean unqualified opinion is what investors expect; any deviation — explanatory paragraph, going-concern doubt, qualified opinion — is a material disclosure that should be read carefully. Strategy Inc's most recent audit opinion is classified as Clean (Unqualified). Standard unqualified opinion — auditor concurs with management presentation.
For broader context on MSTR's risk profile, see the MSTR Overview, the Going Concern page, or the Dilution page.