Audit Committee Deskbook is a comprehensive guide to audit committees, from history, theory, and basic principles to complex legal questions and emerging issues. First, the book introduces audit committees to their essential duties and responsibilities, guiding them in how they need to consider their own qualifications, educating them as they begin their service, and offering considerations about how to mitigate their own personal liability. Then the book offers a deep dive into day-to-day issues and legal considerations and a detailed look at special committees, special litigation committees, whistleblowers, various other internal and regulatory investigations, and overall corporate risk. Finally, the Audit Committee Deskbook gives readers an overview of U.S. legal regimes impacting companies conducting business in the global marketplace and keeps readers up to date on the latest issues confronting audit committees.
The Deskbook also offers a range of key sample documents including committee charters, confidentiality, insider trading, and related person transaction policies, a director code of conduct, and various other sample questionnaires, guidelines, resolutions, and letters.