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Audit Committee Evaluation Template

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Publication Date: August 17, 2017
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In brief: Produced with the Report of the NACD Blue Ribbon Commission on Building the Strategic-Asset Board, this document provides a sample assessment questionnaire for the audit committee. Companies listed on the New York Stock Exchange (NYSE) are required to conduct annual audit committee evaluations. NASDAQ-listed companies and private companies have no such requirements, however the practice of conducting evaluations at the full-board, committee, and director level has become increasingly prevalent among all company types. 

This resource can help your board

  • Design an audit committee self-evaluation form.
  • Review the audit committee’s structure, agenda-setting process, and oversight of financial reporting and the independent auditor.

Most relevant audiences: audit committee members, nominating and governance committee members