Professional Organizations
The following sources provide information relevant to professionals who deal with audit committees:
The Business Roundtable
http://www.brtable.org/
The
Business Roundtable is an association of CEOs committed to improving public
policy. This site includes The Business
Roundtable’s May 2002 Principles of Corporate Governance.
The American Society of Corporate
Secretaries
http://www.ascs.org/
This
site of the professional association of corporate secretaries includes numerous
links to recent SEC, stock exchange and Nasdaq rules. Membership is required for full access.
Committee on Sponsoring Organizations
(COSO)
http://www.coso.org/
COSO was formed in 1985 to sponsor the National Commission on Fraudulent
Financial Reporting to improve the quality of financial reporting through
business ethics, effective internal controls, and corporate governance.
COSO was sponsored by five major financial professional associations: the
American Institute of Certified Public Accountants, the American Accounting
Association, the Financial Executives Institute, the Institute of Internal
Auditors, and the National Association of Accountants (now the Institute
of Management Accountants).
American Institute of Certified Public Accountants (AICPA)
http://www.aicpa.org/index.htm
Home
page of organization that sets auditing standards.
American Accounting Association (AAA)
http://aaahq.org
A
voluntary organization of persons interested in accounting education and
research.
Institute of Internal Auditors (IIA)
http://www.theiia.org
A
professional organization of internal auditors.
Institute of Management Accountants (IMA)
http://www.imanet.org/
A
professional organization of management accountants.
Financial Executives International Web Site
http://www.fei.org/
FEI is a professional association
for senior level financial executives.
This site includes articles as well as memos and model documents
relating to Sarbanes Oxley.
Qualified persons that join as members can add their names to a registry that is used by corporate boards and search firms looking for board members with the financial expertise to serve on their audit committees.
Financial Executives Research Foundation
Knowledge Web Page
http://www.fei.org/rf/knowledge.cfm
This
is the web page of the FEI’s research foundation which includes information and
checklists for financial executives.
National Investor Relations Institute (NIRI)
http://www.niri.org/
NIRI is a professional association of corporate officers and investor relations
consultants responsible for communication among corporate management, the
investing public and the financial community.
Association of Audit Committee Members
http://www.aacmi.org/
A non profit organization of audit committee members seeking best practices
for audit committees.
International Federation of Accountants (IFAC)
http://www.ifac.org/index.tmpl
IFAC is the global organization for the accountancy
profession. It works with its 163 member
organizations in 120 countries to protect the public interest
by encouraging high quality practices by the world's accountants.