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Historical Perspective on Audit Committee

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The National Association of Securities Dealers (NASD) approves a requirement that National Market System

companies (a subset of the over-the-counter market) must have audit committees. Statement on Internal Auditing Standards No. 7 (SAIS No. 7) Communication with the Board of Directors

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Federal Deposit Insurance Corporation Improvement Act

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Committee of Sponsoring Organizations of the Treadway Commission (COSO) issues Internal Control-Integrated Framework

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Public Oversight Board of the AICPA’s SEC Practices Section releases In the Public Interest

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Kirk Panel (Public Oversight Board of the AICPA’s SEC Practices Section) releases Strengthening the Professionalism of the Independent Auditor

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Public Oversight Board of the AICPA’s SEC Practices Section releases Allies in Protecting Shareholder Interests

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SEC Chairman Arthur Levitt delivers speech at the NYU Center for Business and Law in which he calls for the

NYSE and Nasdaq to form a “blue ribbon committee” to study the role of the audit committee

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Report and Recommendations of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees. SAS No. 90, Audit Committee Communications. SEC Release No. 34-42266: Audit Committee Disclosure. NYSE and Nasdaq adopt new listing requirements, mandating the existence, composition, director qualifications,

and duties of an audit committee

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POB’s Panel on Audit Effectiveness releases Report and Recommendations

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Arthur Levitt, SEC Chairman, issues letter to audit committee chairmen

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Sarbanes-Oxley Act

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SEC Release Nos. 33-8177 and 34-47235: Disclosure Required by Sections 406 and 407 of the Sarbanes-Oxley

Act of 2002. SEC Release Nos. 33-8220 and 34-47654: Standards Relating to Listed Company Audit Committees. SEC approved amendments to NYSE and the Nasdaq corporate governance listing standards.

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NYSE submitted to the SEC for approval amendments to its corporate governance listing standards

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