Audit committees are the front line of governance. This Sarbanes-Oxley Section 301 Questionnaire is designed to help boards and audit committees understand whether they are truly meeting the weight of that responsibility. It walks users through the expanded authority, independence and oversight obligations imposed by Sarbanes-Oxley, translating regulatory expectations into clear, answerable questions. The questions are structured to encourage thoughtful discussion, not box‑ticking, allowing committees to move beyond minimum compliance toward more resilient oversight.

Sample questions include:

• Is the audit committee compliant with SEC and listing independence requirements?
• Is the committee’s charter aligned with its expanded mandate?
• Does management involve the audit committee in significant earnings and reporting issues?