Audit Committee Charter
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Setting Expectations for Audit Committee Governance and Compliance Oversight
This document contains nine samples that provide guidelines and standards for creating an audit committee charter.
The audit committee of the board of directors of a company should assist the board when fulfilling its responsibilities to the company and its shareholders, potential shareholders, the investment community and other stakeholders regarding its oversight of the quality and integrity of the company’s accounting and reporting practices and controls, financial statements and reports, compliance with legal and regulatory requirements, and the independent auditor’s qualifications and independence.