Summary
Focus particular attention on the committee's evaluation of disclosure controls and procedures (and possible deficiencies); its level of comfort with disclosures in SEC filings, press releases containing financial infomiation, shareholder correspondence, and presentations to analysts and rating agencies; and any disclosure issues that required significant time or attention-or that the committee ultimately determined need not be disclosed.
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Extract
Disclosure Committee: Untapped Insight
Mention "disclosure committee" at a governance forum and, inevitably, hands go up: What exactly does a disclosure committee do? Who sits on the committee? Why- and how- should the audit committee stay apprised of the disclosure committee's act...
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