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Frequently Asked Questions
  For purposes of Listing Rule 5605(c)(2)(A), what does it mean to have "participated in the preparation of the financial statements" of the company?
Identification Number 96
An individual will be considered to have participated in the preparation of the company's financial statements if the individual has played any role in compiling or reviewing those financial statements, including a supervisory role. An interim officer who signed or certified the company's financial statements will be deemed to have participated in the preparation of the company's financial statements and, therefore, could not serve on the audit committee for three years.  
 
Publication Date*: 7/31/2012 Mailto Link Identification Number: 96
material_search_footer*The Publication Date reflects the date of first inclusion in the Reference Library, which was launched on July 31, 2012, or a subsequent update to the material. Material may have been previously available on a different Nasdaq web site.
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