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Any policies and procedures adopted by an audit committee for pre-approving audit and non-audit services provided by the independent accountant.
December 18, 2021
An audit committee also may enhance auditor independence from management by appointing, compensating and overseeing the work of the independent accountants.
December 17, 2021
Additionally, to the extent that the audit committee has applied the de minimis exception discussed previously, the issuer must disclose the percentage of the total fees paid to the independent accountant where the de minimis exception was used.
December 16, 2021
” means a nationally recognized accountant, or firm of accountants, that is, with respect to the Trust, an independent public accountant.
December 15, 2021
As noted in our previous discussion about audit committee pre-approval requirements, we have clarified the guidance on audit committee pre-approval of services provided by the independent accountant.
December 13, 2021