Store Legal Guide For Audit Committees, Third Edition
Guide for Audit Committees, Third Edition by Ted Trautmann, James Hamilton

Guide For Audit Committees, Third Edition

By Ted Trautmann, James Hamilton


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The passage of the Sarbanes-Oxley Act and the resulting SEC rulemaking has placed company audit committees at the very center of federal corporate governance initiatives designed to restore investor confidence in audited financial statements.

Congress, the SEC and the self-regulatory organizations have all been very active in promulgating new rules and standards for audit committees. In addition, the PCAOB, although it does not directly regulate audit committees, has adopted a standard on internal control over financial reporting that significantly affects audit committees. The Board has also been interviewing audit committee chairs as part of its inspection process.

The third edition focuses heavily on the new corporate governance rules for audit committees. It also examines the role of audit committees envisioned by the new PCAOB standard on internal control over financial reporting. The guide also discusses the impact of the Sarbanes-Oxley Act and SEC rulemaking on audit committees.

Publish Date 03/15/2005
Product Line Wolters Kluwer Legal & Regulatory U.S.
ISBN 9780808013716
SKU 10028520-0001
Table of Contents


Chapter 1 Introduction

Chapter 2 Committee's Composition and Duties

Chapter 3 Internal Controls

Chapter 4 Audit Committee Financial Expert

Chapter 5 Report, Charter and Proxy Disclosure

Chapter 6 Report to Audit Committee

Chapter 7 Auditor Independence

Chapter 8 Audit Partner Rotation

Chapter 9 Improper Influence on Audits

Chapter 10 Attorney Reporting Duties

Chapter 11 Best Practices and Guidance

Chapter 12 Other Considerations


Sarbanes-Oxley Act Provisions

SEC Regulations

About The Experts