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 specializing in this area
of corporate governance, 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 the Sarbanes-Oxley Act
-
the newly adopted SEC rules and regulations impacting audit committee
independence, duties, powers and disclosures
-
the revised listing standards of the New York Stock Exchange, NASDAQ and the
American Stock Exchange relating to audit committee composition,
responsibilities and functions.
It also contains an illustrative selection of "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.