Audit Committee Charter Tool

In brief: Audit committee charters, which are recommended for companies of all types and sizes, are required for companies listed on the New York Stock Exchange and Nasdaq. This tool outlines the minimum audit committee charter requirements of each exchange, as well as the process necessary for updating audit committee charters. It also includes appendices with sample charter language, both for exchange requirements and discretionary items. 

This resource can help your audit committee to

  • draft an initial audit committee charter,
  • update an existing audit committee charter, and
  • ensure compliance with stock exchange requirements.

Most relevant audiences: audit committee members and chairs, general counsel, and corporate secretaries