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


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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.

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