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Audit Committee Reporting Obligations

By William L. Floyd
July 01, 2016

The increasingly responsible role of the independent audit committee of a board of directors has become, and will continue to become, more complex and more important. Various regulatory authorities continue to focus on and expand the role and responsibility of the independent audit committee, including not only its oversight role, but also its disclosure requirements. Among the regulatory authorities, the Public Company Accounting Oversight Board (PCAOB), the Securities and Exchange Commission (SEC) and stock exchange rules focus on the expanding role and responsibility of the independent audit committee.

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