This Legal Update focuses on three issues that should be considered by Audit Committees of public companies in 2015: (i) Internal Investigation Privilege and Confidentiality, (ii) Expanding PCAOB-Mandated Rules for Audit Committees, and (iii) Continued ISS Corporate Governance Scrutiny of Audit Committee Members. These considerations are important even for companies that may not consider themselves subject to “public company-type” corporate governance requirements: for example, US private companies considering an initial public offering or foreign private issuers considering accessing the US capital markets and having their securities listed on an exchange.
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