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[]
[]
[null,"Audit committee meeting agenda builder"]
[null,"This worksheet can be used by audit committees to assist in planning the annual activities and meeting agendas for the committee. The worksheet was prepared based on observed practices and recent reforms and is not intended to be all-inclusive or construed as professional guidance."]
[null,"Action",null,null,"Suggested \nfrequency","Include on the agenda?"]
[null,"General responsibilities"]
[null,"Monitor audit committee members' compliance with applicable independence rules and regulations.",null,null,"Ongoing",null,null,null,"Yes","No"]
[null,"As necessary, engage outside legal, accounting, or other advisors and provide funding for compensating those advisors.",null,null,"As needed"]
[null,"Report regularly to the board of directors regarding the execution of duties and responsibilities.",null,null,"Each board meeting"]
[null,"Review the financial literacy and expertise of all audit committee members. Determine the audit committee's financial expert status and determine that members are in compliance with all applicable rules and regulations.",null,null,"Annually"]
[null,"Conclude whether or not each of the members of the audit committee is (i) independent and (ii) financially literate. ",null,null,"Annually"]
[null,"Conclude each regular audit committee meeting with an executive session of the committee, without members of management. ",null,null,"Each audit committee meeting"]
[null,"Periodically meet with management privately to discuss any necessary matters.",null,null,"Quarterly"]
[null,"Consider and plan for the succession of audit committee members.",null,null,"Annually"]
[null,"Review, with management, the company's finance function, including its budget, organization, and quality of personnel.",null,null,"Annually"]
[null,"Review of financial/Controls information"]
[null,"Review and discuss with management and the independent auditor the company’s annual financial statements and quarterly financial statements prior to filing, including the company's disclosure under Management's Discussion and Analysis.",null,null,"Quarterly"]
[null,"Review the internal controls report.",null,null,"Annually"]
[null,"Review management certifications of disclosure in annual and interim filings.",null,null,"Quarterly"]
[null,"Review other reports rendered by the independent auditor and submitted by the company to any governmental body or the public.",null,null,"As needed"]
[null,"Discuss earnings press releases, including the type and presentation of information, paying particular attention to any pro forma or adjusted non-GAAP information. This discussion may be in general terms.",null,null,"Quarterly"]
[null,"Discuss the financial information and earnings guidance provided to analysts and rating agencies. This discussion may be in general terms.",null,null,"Annually"]
[null,"Review the regular internal reports to management prepared by the internal audit function and management’s response.",null,null,"Semi-annually"]
[null,"Independent auditor relationship"]
[null,"Appoint the independent auditor.",null,null,"Annually"]
[null,"Compensate, retain, and oversee the work of the independent auditor for the purpose of preparing or issuing an audit report or related work.",null,null,"Ongoing"]
[null,"Review the qualifications and performance of the independent auditor, including the lead audit partner. Ensure that partners are rotated in accordance with applicable requirements.",null,null,"Annually"]
[null,"Pre-approve audit and non-audit services provided by the independent auditor.",null,null,"In accordance with policy (as necessary)"]
[null,"Consider the independence of the auditor, including engaging in dialogue with the independent auditor with respect to any disclosed relationships or services that may affect the independence, objectivity, and professional skepticism of the auditor, and take appropriate actions to oversee independence. ",null,null,"Annually and as needed"]
[null,"Oversee the resolution of disagreements between management and the independent auditor if any arise.",null,null,"As needed"]
[null,"Review with the independent auditor any problems or difficulties encountered in the course of the audit and management's response.",null,null,"Annually"]
[null,"Understand the scope of the independent auditor's review of internal control over financial reporting.",null,null,"Annually"]
[null,"Prior to the filing of periodic financial statements, obtain the report from the independent auditor as required by CAS 260, Communication with Those Charged with Governance. This report includes: ",null,null,"As reported by the independent auditor"]
[null," •","Significant accounting policies, judgments, and estimates;"]
[null," •","Alternative treatments of financial information within GAAP-related material that have been discussed with management, the ramifications of using these alternative disclosures and treatments, and the treatment preferred by the independent auditor;"]
[null," •","Other material written communications between the independent auditor and management, including (but not limited to) the management's representation letter and schedule of unadjusted differences."]
[null,"Discuss with the independent auditor the matters that must be discussed under the auditing standards.",null,null,"As reported by the independent auditor"]
[null,"Periodically, meet privately with the independent auditor to discuss any necessary matters.",null,null,"Quarterly"]
[null,"Review hiring policies for the personnel of the independent auditor.",null,null,"As needed"]
[null,"Obtain and review a report by the independent auditor describing:",null,null,"Annually"]
[null," •","The independent auditor's internal quality control procedures;"]
[null," •","Any material issues raised by the most recent internal quality control review or any inquiry or investigation by governmental or professional authorities, within the preceding five years, with respect to independent audits carried out by the independent auditor, and any steps taken to deal with such issues;"]
[null," •","All relationships between the independent auditor and the company."]
[null,"Financial reporting processes and accounting policies"]
[null,"In consultation with the independent auditor and the internal audit function, review the integrity of the company's internal and external financial reporting processes and the internal control structure, including disclosure controls and procedures and internal control over financial reporting. ",null,null,"Quarterly"]
[null,"Meet with representatives of the disclosure committee to discuss any anomalies encountered in the management certification process.",null,null,"Quarterly"]
[null,"Review with management major issues regarding accounting principles and presentation of the financial statements, including any significant changes in the company's selection or application of accounting principles, and major issues as to the adequacy of the company's internal controls and any special audit steps adopted in response to material control deficiencies.",null,null,"Quarterly"]
[null,"Review management’s analyses of financial reporting issues and judgments made in connection with the preparation of the financial statements, including analyses of the effects of alternative GAAP methods on the financial statements. ",null,null,"Quarterly"]
[null,"Review with management the effect of regulatory and accounting initiatives, as well as off-balance-sheet structures, on the financial statements of the company.",null,null,"As needed"]
[null,"Review and approve all related-party transactions. ",null,null,"Quarterly"]
[null,"Review the adequacy of procedures for the receipt, retention, and treatment of complaints regarding accounting, internal accounting controls, or auditing matters, including procedures for confidential and/or anonymous submissions by company employees.",null,null,"Annually"]
[null,"Obtain and review reports or complaints of questionable accounting, auditing, or internal control matters. ",null,null,"Semi-annually or quarterly"]
[null,"Internal audit activities"]
[null,"Review and advise on the selection or removal of the chief audit executive.",null,null,"As needed"]
[null,"Meet with the director of the internal audit function privately to discuss any necessary matters.",null,null,"Quarterly"]
[null,"Review with the chief audit executive any significant difficulties, disagreements with management, or scope restrictions encountered in the course of the function's work.",null,null,"Annually"]
[null,"Review the activities and organizational structure of the internal audit function, as well as qualifications of its personnel.",null,null,"Annually"]
[null,"Review the internal audit charter and recommend any necessary changes.",null,null,"Annually"]
[null,"Discuss, with the independent auditor, the internal audit function's responsibilities, budget, and staffing. ",null,null,"Annually"]
[null,"Ethical compliance, legal compliance, and risk management "]
[null,"Review the company's code of ethical conduct and the company's systems to monitor compliance and enforce this code. Determine whether the code is in compliance with applicable rules and regulations. ",null,null,"Annually"]
[null,"Obtain and review reports of code violations and how they were identified and treated.",null,null,"Quarterly"]
[null,"In consultation with the company's legal counsel, review legal compliance and legal and regulatory matters that could have a significant impact on the organization's financial statements.",null,null,"Semi-annually or more often as needed"]
[null,"Discuss with management significant risk exposures, including major financial and accounting risk exposures, and the steps taken by management to control them. ",null,null,"Annually"]
[null,"Other responsibilities"]
[null,"Review the audit committee charter, recommend to the board of directors any necessary amendments, as conditions dictate.",null,null,"Annually"]
[null,"Provide the audit committee report that is required to be included in the company's proxy statement.",null,null,"Annually"]
[null,"Review with the independent auditors, the internal audit function, and management the extent to which changes or improvements in financial or accounting practices have been implemented. ",null,null,"As needed"]
[null,"Participate in appropriate continuing education. ",null,null,"As needed"]
[null,"Assess performance relative to the audit committee’s purpose, duties, and responsibilities.",null,null,"Annually"]

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[]
[]
[null,"Audit Committee Meeting"]
[null,"Agenda"]
[null,"[Insert Date]"]
[]
[null,"Action",null,"Speaker",null,"Time",null,null,"Filter"]
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[null,"•",{"$f":"IF(Planning!F38=\"yes\",Planning!B38,\" \")","v":" "},null,null,null,null,null,{"$f":"IF(Planning!F38=\"Yes\",\"Display\",\"Hide\")","v":"Hide"}]
[null,"•",{"$f":"IF(Planning!F39=\"yes\",Planning!B39,\" \")","v":" "},null,null,null,null,null,{"$f":"IF(Planning!F39=\"Yes\",\"Display\",\"Hide\")","v":"Hide"}]
[null,"•",{"$f":"IF(Planning!F40=\"yes\",Planning!B40,\" \")","v":" "},null,null,null,null,null,{"$f":"IF(Planning!F40=\"Yes\",\"Display\",\"Hide\")","v":"Hide"}]
[null,"-",{"$f":"IF(Planning!F40=\"yes\",Planning!C41,\" \")","v":" "},null,null,null,null,null,{"$f":"IF(Planning!F40=\"Yes\",\"Display\",\"Hide\")","v":"Hide"}]
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[null,{"$f":"Planning!B44","v":"Financial reporting processes and accounting policies"},null,null,null,null,null,null,{"$f":"IF(I47=\"Display\",\"Display\",IF(I48=\"Display\",\"Display\",IF(I49=\"Display\",\"Display\",IF(I50=\"Display\",\"Display\",IF(I51=\"Display\",\"Display\",IF(I52=\"Display\",\"Display\",IF(I53=\"Display\",\"Display\",IF(I54=\"Display\",\"Display\",\"Hide\"))))))))","v":"Hide"}]
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[null,"•",{"$f":"IF(Planning!F46=\"yes\",Planning!B46,\" \")","v":" "},null,null,null,null,null,{"$f":"IF(Planning!F46=\"Yes\",\"Display\",\"Hide\")","v":"Hide"}]
[null,"•",{"$f":"IF(Planning!F47=\"yes\",Planning!B47,\" \")","v":" "},null,null,null,null,null,{"$f":"IF(Planning!F47=\"Yes\",\"Display\",\"Hide\")","v":"Hide"}]
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[null,"•",{"$f":"IF(Planning!F51=\"yes\",Planning!B51,\" \")","v":" "},null,null,null,null,null,{"$f":"IF(Planning!F51=\"Yes\",\"Display\",\"Hide\")","v":"Hide"}]
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[null,{"$f":"Planning!B53","v":"Internal audit activities"},null,null,null,null,null,null,{"$f":"IF(I56=\"Display\",\"Display\",IF(I57=\"Display\",\"Display\",IF(I58=\"Display\",\"Display\",IF(I59=\"Display\",\"Display\",IF(I60=\"Display\",\"Display\",IF(I61=\"Display\",\"Display\",\"Hide\"))))))","v":"Hide"}]
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[null,"•",{"$f":"IF(Planning!F59=\"yes\",Planning!B59,\" \")","v":" "},null,null,null,null,null,{"$f":"IF(Planning!F59=\"Yes\",\"Display\",\"Hide\")","v":"Hide"}]
[null,{"$f":"Planning!B60","v":"Ethical compliance, legal compliance, and risk management "},null,null,null,null,null,null,{"$f":"IF(I63=\"Display\",\"Display\",IF(I64=\"Display\",\"Display\",IF(I65=\"Display\",\"Display\",IF(I66=\"Display\",\"Display\",\"Hide\"))))","v":"Hide"}]
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[null,"•",{"$f":"IF(Planning!F62=\"yes\",Planning!B62,\" \")","v":" "},null,null,null,null,null,{"$f":"IF(Planning!F62=\"Yes\",\"Display\",\"Hide\")","v":"Hide"}]
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[null,"•",{"$f":"IF(Planning!F64=\"yes\",Planning!B64,\" \")","v":" "},null,null,null,null,null,{"$f":"IF(Planning!F64=\"Yes\",\"Display\",\"Hide\")","v":"Hide"}]
[null,{"$f":"Planning!B65","v":"Other responsibilities"},null,null,null,null,null,null,{"$f":"IF(I68=\"Display\",\"Display\",IF(I69=\"Display\",\"Display\",IF(I70=\"Display\",\"Display\",IF(I71=\"Display\",\"Display\",IF(I72=\"Display\",\"Display\",\"Hide\")))))","v":"Hide"}]
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