1. requiring the committee to discuss accounting quality with the auditor (8), and to hold similar discussions with management and the auditor, and to place a letter from the audit committee in the annual report and 10-K (or 10-KSB) stating that the committee has held such discussions and based upon discussions with management and the auditors, believe the financial statements are fairly presented in accordance with;Specify that the outside auditor is ultimately responsible to the Board and audit committee, and that these shareholder representatives be responsible for selecting or replacing the outside auditor (6), requiring the committee to evaluate auditor independence
2. Planning and Performing a Financial Statement Audit in Accordance With Government Auditing Standards
3. The NASD/AMEX rules are included in section 4350 of the NASD Manual Marketplace Rules and can be viewed in their entireity at http://nasd.com. The NYSE rules are included in section 303 of the NYSE Listed Company Manual;These rules are effective for proxy statements filed after,2000
4. Electronic Record Keeping
5. SEC expands Web site