Audit Committee Deskbook serves as a comprehensive guide to audit committees, ranging from the basic principles to more complex legal issues. Beginning with a committee’s essential duties and pivoting to an in-depth examination of day-to-day issues, the deskbook concludes with an overview of U.S. legal regimes impacting companies which conduct business in the global marketplace.
Highlights of the latest supplement include:
- Chapter 20, Recent Changes to Delaware, Texas, and Nevada Law, a new chapter covering reforms in Delaware, Texas, and Nevada which reshape the states’ corporate statutes
- Chapter 4, Audit Committee Qualifications, Recruiting, and Diversity, presents the latest audit committee demographic composition data, as well as updates on the Nasdaq diversity disclosure rules
- Chapter 13, Conflicts of Interest and Special Litigation Committees, includes a new section discussing amendments to DGCL § 144, adopted after the Delaware Court of Chancery’s rulings in Tornetta v. Musk and cases applying the framework of Kahn v. M&F Worldwide (Section 13:2.3)
- Chapter 16, Strategic Considerations: ERM, Capital Allocation, and ESG, Including Climate-Related Disclosures, provides coverage on the latest legal and regulatory requirements which may impact a company’s “ESG” compliance and risk profile under the purview of the audit committee
- Chapter 18, Overview of Key U.S. Legal Regimes Impacting Companies Conducting Global Business, explains the shift in FCPA enforcement priorities following President Trump’s February executive order, the subsequent enforcement pause, and the resulting updated DOJ guidelines (Section 18:2.5)
- Updates to the Audit Committee Charter, Insider Trading Policy, and Corporate Governance Guidelines
Order a print copy today.