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  • HC-3.3 HC-3.3 Audit Committee Charter

    • HC-3.3.1

      The audit committee must adopt a written charter which shall, at a minimum, state the duties outlined in Paragraph HC-3.2.1 and the other matters included in Appendix A to this Module.

      January 2014

    • HC-3.3.2

      A majority of the audit committee members must have the financial literacy qualifications stated in Appendix A.

      January 2014

    • Whistleblower Program

      • HC-3.3.3

        The board must adopt a "whistleblower" program under which employees can confidentially raise concerns about possible improprieties in financial or legal matters. Under the program, concerns may be communicated directly to any audit committee member or, alternatively, to an identified officer or employee who will report directly to the audit committee on this point.

        January 2014