Audit Committees: Regulation and Practice, Second Edition - 0735546010 - 9780735546011

Audit Committees: Regulation and Practice, Second Edition by Gerald S. Backman, Anne Marie Salan

by: Gerald S. Backman, Anne Marie Salan, Robert L. Messineo
March 2004, ISBN 0735546010
ISBN 13: 9780735546011
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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.

Summary of Contents
Special Note: The Role of the Audit Committee in Corporate Governance by Ira M. Millstein
An Overview of the New Audit Committee Standards
Audit Committee Composition and Functions
The Audit Committee Charter
Disclosure Requirements Concerning Audit Committees
Audit Committee Oversight of Codes of Conduct
Auditor Independence
Disclosure and Internal Financial Controls
Audit Committee Oversight of Financial Reporting
Other Sample Audit Committee-Related Items
Audit Committee Self-Assessment Guides
The Audit Committee Calendar
Financial Reporting 'Red Flags' and Key Risk Factors
Sample Questions for Audit Committees
Selected Articles on New Audit Committee Regulations

Appendix A. The Sarbanes-Oxley Act Of 2002
Appendix B. Deloitte & Touche Llp, Audit Committees Resource Guide Deloitte & Touche Llp, Public Sector Audit Committees Resource Guide
Appendix C. Ernst & Young Audit Committee Toolkit
Appendix D. PricewaterhouseCoopers LLP, Current Developments For Audit Committees 2003 Index