Audit Committees: Regulation and Practice
To help companies comply with the new recently enacted requirements, the authors have compiled this edition as a working volume on audit committees for everyday use by corporate audit committee members, directors, general counsel, outside counsel and legal scholars, among others. This thoroughly new edition includes all the materials one might need to consult in order to create, maintain, advise and/or serve on a well-functioning audit committee, including: - the relevant provisions of Sarbanes-Oxley Act of 2002 - the newly adopted SEC rules and regulations impacting audit committee independence, duties, powers and disclosures - the listing standards of the New York Stock Exchange, NASDAQ and the American Stock Exchange relating to audit committee charters, composition, responsibilities and functions. It also contains an illustrative selection of sample audit committee charters, sample proxy statement disclosures concerning audit committees, and appendices containing materials on best practices for audit committee chairs and members. For the convenience of the reader, the authors have included an index that is designed to identify the location of information by subject matter that may not be readily apparent from the Table of Contents.
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