THE AMENDED AND RESTATED CHARTER WAS APPROVED BY THE BOARD ON 2021-09-14
Please click here to read the Audit Committee Charter
The below amended Audit Committee Earnings
and Compliance and Special Topics
Meeting Calendar was approved by the Audit Committee on 2021-12-15.
# | Topics | FY Q1 | FY Q2 | FY Q3 | FY Q4 | As needed |
---|---|---|---|---|---|---|
1 | Financial Summary | X | X | X | X | |
2 | Statement of Operations - GAAP | X | X | X | X | |
3 | Review of Financial Statements | X | X | X | X | |
4 | Balance Sheet | X | X | X | X | |
5 | Statement of Cash Flow | X | X | X | X | |
6 | GAAP to Non-GAAP Reconciliation | X | X | X | X | |
7 | Review of Financial Statement - Summary of Key Accounting Matters | X | X | X | X | |
8 | Audit Update | X | X | X | X | |
9 | Other Topics | X |
# | Topics | FY Q1 | FY Q2 | FY Q3 | FY Q4 | As needed |
---|---|---|---|---|---|---|
1 | Summary of Key Tax Metrics | X | X | X | X | |
2 | Other Topics | X |
# | Topics | FY Q1 | FY Q2 | FY Q3 | FY Q4 | As needed |
---|---|---|---|---|---|---|
1 | Disclosure Committee Report | X | X | X | X | |
2 | Other Topics | X |
# | Topics | FY Q1 | FY Q2 | FY Q3 | FY Q4 | As needed |
---|---|---|---|---|---|---|
1 | 10Q /10K Summary and Draft 10Q /10K | X | X | X | X | |
2 | Other Topics | X |
# | Topics | FY Q1 | FY Q2 | FY Q3 | FY Q4 | As needed |
---|---|---|---|---|---|---|
1 | Internal Audit Update | X | ||||
2 | Other Topics | X |
# | Topics | FY Q1 | FY Q2 | FY Q3 | FY Q4 | As needed |
---|---|---|---|---|---|---|
1 | Press Release | X | X | X | X | |
2 | Prepared Remarks | X | X | X | X | |
3 | Investor Presentation | X | X | X | X | |
4 | Guidance Review | X | X | X | X | |
5 | Other Topics | X |
# | Topics | FY Q1 | FY Q2 | FY Q3 | FY Q4 | As needed |
---|---|---|---|---|---|---|
1 | Quarterly Review Update | X | X | X | X | |
2 | Other Topics | X |
# | Topics | FY Q1 | FY Q2 | FY Q3 | FY Q4 | As needed |
---|---|---|---|---|---|---|
1 | Chief Legal Officer, Chief Finance Officer and kPMG | X | X | X | X |
# | Topics | Frequency | FY Q1 | FY Q2 | FY Q3 | FY Q4 | As needed |
---|---|---|---|---|---|---|---|
1 | New Accounting Pronouncements | Annual | X | ||||
2 | International Reporting | Annual | X | ||||
3 | Treasury | Annual | X | X | |||
4 | Tax/Economic Ownership Structure | Annual | X | ||||
5 | Effective Tax Rate/Cash Taxes/Tax Attributes (NOLs and Credits) | Quarterly | X | X | X | X | |
6 | Stat Audit Update | Annual | X | ||||
7 | Audit Committee Calendar Review | Annual | X | ||||
8 | Organization Overviews - Accounting, Finance, Tax, FP&A, Investor Relations | Semi Annual | X | X | |||
9 | Insurance Coverage Update | As needed | X | ||||
10 | Stock Transactions | As needed | X | ||||
11 | Tax Audits and Assessments/Closing Agreements | As needed | X | ||||
12 | Attrition | As needed | X | ||||
13 | Investment Program and Health Check | Semi Annual | X | X | |||
14 | Close Process Assessment & SEC | Semi Annual | X | X | |||
15 | Other Topics | As needed | X |
# | Topics | Frequency | FY Q1 | FY Q2 | FY Q3 | FY Q4 | As needed |
---|---|---|---|---|---|---|---|
1 | Global staffing update | Annual | X | ||||
2 | Team assessment, shared service plan and succession planning | Annual | X | ||||
3 | EEO audits | Annual | X | ||||
4 | Payroll, Compensation and hiring | Annual | X | ||||
5 | Organization Overview | Annual | X | ||||
6 | Other Topics | As needed | X |
# | Topics | Frequency | FY Q1 | FY Q2 | FY Q3 | FY Q4 | As needed |
---|---|---|---|---|---|---|---|
1 | Compliance to Business Conduct (including hotline complaints and code of conduct violations) | As needed | X | ||||
2 | Code of Conduct, Related Party Transactions and other policy reviews | As needed | X | ||||
3 | Legal Risk Assessment updates | As needed | X | ||||
4 | Regulatory Compliance | As needed | X | ||||
5 | Privacy & Product Compliance / Employment | Annual | X | X | |||
6 | Committee Annual Assessment | Annual | X | X | |||
7 | Related Party Transactions | As needed | X | ||||
8 | Litigation | As needed | X | ||||
9 | Review of Audit Committee Charter | Annual | X | X | |||
10 | Organization Overview | Annual | X | X | |||
11 | Approval of Minutes | Quarterly | X | X | X | X | |
12 | Other Topics | As needed | X |
# | Topics | Frequency | FY Q1 | FY Q2 | FY Q3 | FY Q4 | As needed |
---|---|---|---|---|---|---|---|
1 | Information Technology System Updates (accomplishments, focus and improvements) | Semi Annual | X | X | |||
2 | State of Systems and Scalability | Semi Annual | X | X | |||
3 | Organization Overview | Annual | X | ||||
4 | Other Topics | As needed | X |
# | Topics | Frequency | FY Q1 | FY Q2 | FY Q3 | FY Q4 | As needed |
---|---|---|---|---|---|---|---|
1 | Security Operational Risk Assessment Results | Annual | X | ||||
2 | Security Update | Semi Annual | X | X | |||
3 | Finance Application System Reviews (ITGC) | Semi Annual | X | X | |||
4 | Organization Overview | Annual | X | ||||
5 | Other Topics | As needed | X |
# | Topics | Frequency | FY Q1 | FY Q2 | FY Q3 | FY Q4 | As needed |
---|---|---|---|---|---|---|---|
1 | Internal Audit Annual Plan | Annual | X | ||||
2 | Fraud Risk Assessment | Annual | X | ||||
3 | Annual Assessment of Internal Audit | Annual | X | ||||
4 | Internal Audit Charter Review | As needed | X | ||||
5 | Organization Overview | As needed | X | ||||
6 | SOX Program Update | Semi Annual | X | X | |||
7 | Other Topics | As needed | X |
# | Topics | Frequency | FY Q1 | FY Q2 | FY Q3 | FY Q4 | As needed |
---|---|---|---|---|---|---|---|
1 | Global Audit Plan and Fees/Appoint External Auditor | Annual | X | ||||
2 | Annual Assessment of Audit Firm, Engagement Team and Lead Audit Partner | Annual | X | ||||
3 | Independence Review | Annual | X | ||||
4 | Quarterly and Annual Audit Results and required communications, as applicable | Quarterly | X | X | X | X | |
5 | Other Topics | As needed | X |
# | Topics | Frequency | FY Q1 | FY Q2 | FY Q3 | FY Q4 | As needed |
---|---|---|---|---|---|---|---|
1 | Executive Session with invitees | As needed | X | ||||
2 | Chief Legal Officer | Quarterly | X | X | X | X | |
3 | Chief Finance Officer | Quarterly | X | X | X | X | |
4 | Approvals | Quarterly | X | X | X | X | |
5 | External Auditor | Quarterly | X | X | X | X |
Responsibility: Chief Financial Officer / Principal Accounting Officer
Update the agenda slide of the deck by |
---|
a) Referring to the master calendar -> Audit Committee calendar tab FY22 |
b) Handbook for Audit Committee meeting agenda items |
c) Audit Committee meeting notes |