The Board of Directors and Audit Committee Guide to Fiduciary Responsibilities
by Sheila Moran, Ronald Kral
NOTES
Introduction
1. U.S. Securities and Exchange Commission, 2011 Performance and Accountability Report, 13, http://www.sec.gov/about/secpar2011.shtml, accessed January 9, 2013.
2. Sonora Resources Corp., Form 10-K as filed to the SEC on January 27, 2012, annual report with a comprehensive overview of the company, 28.
3. Buka Ventures Inc., Form 10-K as filed to the SEC on January 27, 2012, annual report with a comprehensive overview of the company, 25.
Chapter 1: Nominate Independent Directors
1. Financial Accounting Standards Board (FASB) U.S. GAAP, Codification of Accounting Standards, Topic 850: Related Party Disclosures, AU334.02, Source SAS No. 45.
2. New York Stock Exchange, Listed Company Manual, Sec. 303A.02, “Independence Tests,” ...
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