How to Prepare “Audit Committee” Disclosure for the Proxy

As part of your proxy statement filed with the SEC, you will describe certain things about your audit committee.

At the 06:14 mark, Skadden Arp’s Hagen Ganem and EY Center for Board Matters’ Jenn Lee join us to discuss:

1. What does the disclosure of the audit committee composition look like?
2. When it comes to the accessibility of the audit committee charter, where are companies typically placing that?
3. What details do you see about assessing the independent auditor’s qualifications and work quality, like selection of the lead auditor?
4. What details do you see included in the disclosure of an audit committee’s processes & discussions with management and the independent auditors?
5. What about CAM – “critical audit matters” – disclosures?
6. What types of disclosures are you seeing about auditor tenure?
7. What’s the audit committee’s role in reviewing the disclosures about how it functions?

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