Audit Committee Financial Expert

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The SEC rules implementing Section 407 of the Sarbanes-Oxley Act require companies to disclose in their Form 10-K whether the board of directors has determined that the company has at least one audit committee financial expert on the audit committee - and if not, why not. The SEC rules  define an "audit committee financial expert" as an individual with particular attributes that can be acquired through education and experience as a principal financial officer, principal accounting officer, controller, public accountant or auditor, or other ways as specifically enumerated in the rule.
Created By: Russell Benasaraf 03-17-2014
Last Updated By: Russell Benasaraf 03-17-2014
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