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Deloitte & Touche Audit Committee Resource Guide

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10 Mar 2003

The Sarbanes-Oxley Act, related SEC rule-making, and the proposed modifications of the NYSE, NASDAQ, and AMEX listing standards expand, codify, and formalise the composition, duties, and responsibilities of the audit committees of public companies.

Audit committee members are in the process of implementing the new requirements to fulfill investor expectations and protect shareholder interests. They are also seeking resources and tools to assist in executing their new responsibilities effectively and efficiently. Deloitte & Touche is committed to helping audit committee members and management remain apprised of emerging requirements and trends. With that objective, we have published The Audit Committee Resource Guide. It presents a history and overview of the new requirements and, more importantly, emerging best practices and specific steps for consideration. The Audit Committee Resource Guide also includes a compilation of resources and tools developed by Deloitte & Touche and other professional service organisations and trade groups that we believe will be useful in helping audit committees comply with the new requirements. [Note: This publication has gone out of date and has been removed from IAS Plus.]

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