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Frequently Asked Questions
  Is a company required to submit its audit committee charter to Nasdaq?
Identification Number 89
No. Nasdaq requires that a company make a one-time certification that it has an audit committee charter that satisfies Nasdaq's requirements as set forth in Listing Rule 5605(c)(1), but the company need not submit a copy of the charter to Nasdaq. Under Item 407(d)(1) of Regulation S-K, a company must disclose whether a current copy of its audit committee charter is available on the company’s website and if so, provide the website address. If not so available, the company should include the charter as an appendix to its proxy statement at least once every three years or in any year in which the charter has been materially amended. If the charter is not available on the company’s website and is not included as an appendix to the proxy statement filed by the company for that fiscal year, the company should disclose the year in which the charter was most recently included as an appendix to the company’s proxy statement.
Publication Date*: 7/31/2012 Mailto Link Identification Number: 89
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