Portfolio : Audit Committees

Wks. 1 Speech by Chairman Arthur Levitt, Securities and Exchange Commission, “The Numbers Game,” New York University Center for Law and Business, September 28, 1998

Wks. 2 “Audit Committees: A Roadmap for Establishing Accountability,” Remarks by Lynn E. Turner, Chief Accountant, Securities and Exchange Commission, March 10, 2001

Wks. 3 Speech by SEC Staff: “Making Audit Committees More Effective” by Robert K. Herdman, Chief Accountant, U.S. Securities and Exchange Commission, Tulane Corporate Law Institute, New Orleans, March 7, 2002

Wks. 4 NASD and NYSE Rulemaking: Relating to Corporate Governance, Securities and Exchange Commission, Exchange Act Release No. 48,745, November 4, 2003

Wks. 5 NYSE Listed Company Manual, Section 3: Corporate Responsibility

Wks. 6 NASDAQ Listing Rule 5605, Board of Directors and Committees

Wks. 7 SEC Final Rule: Strengthening the Commission's Requirements Regarding Auditor Independence, Securities and Exchange Commission, Securities Act Release No. 8183; Exchange Act Release No. 47,265, January 28, 2003

Wks. 8 Corrections to Final Rule: Strengthening the Commission’s Requirements Regarding Auditor Independence, Securities and Exchange Commission, Securities Act Release No. 8183A; Exchange Act Release No. 47,265A, March 26, 2003

Wks. 9 Auditor Independence Rules as amended January 28, 2003 – 17 C.F.R. §210.2-01

Wks. 10 Office of the Chief Accountant: Application of the Commission's Rules on Auditor Independence Frequently Asked Questions, as amended

Wks. 11 Audit Committee Rules, Securities Act Release No. 8220; Exchange Act Release No. 47,654, April 9, 2003

Wks. 12 Rule on Communication with Audit Committees, [17 CFR 210.2-07] 17 C.F.R. §210.2-07

Wks. 13 Item 407 of Regulation S-K

Wks. 14 PCAOB Professional Standards: Rule 3100–Rule 3700

Wks. 15 Independence Standards Board Standard No. 1, Independence Discussions with Audit Committees

Wks. 16 American Institute of Certified Public Accountants, AU Section 722, Interim Financial Information (SAS No. 100, Supersedes SAS No. 71)

Wks. 17 American Institute of Certified Public Accountants, AU Section 380, Communication With Audit Committees (SAS Nos. 61, 89, and 90)

Wks. 18 Audit Committee Requirements, Connecticut (Connecticut General Statute §33-753, Committees)

Wks. 19 Model Business Corporation Act (Revised through June, 2005), Committees, § 8.25, Standards of Conduct for Directors, § 8.30 *

Wks. 20 Compilation of State Statutes with Good Faith Reliance Provisions

Wks. 21 Sample Audit Committee Charter for an NYSE Listed Company

Wks. 22 Sample Audit Committee Charter for a NASDAQ Listed Company

Wks. 23 Sample Audit Committee Pre-Approval Policy and Procedure