Step 1 of 5: Identity
SEC Filings & Disclosure
Governance, audit committee & PCAOBRecord dated committee composition, derive independence and financial-expert facts, link controlling SOX evidence, obtain separated approval, and preserve the reviewed disclosure assessment.
Basis: Governance and audit oversight
/sec/startSecurities Exchange Act of 1934; Regulations S-K, S-X, S-T; 17 CFR Parts 229, 232, 240, 249
5 steps, completed in order. Each step is validated against the schema before the next unlocks.
Step 1 of 5
ScreenSEC › SEC Workflows › Audit-committee disclosure assessmentstep 1
Complete the Identity fields. Each value is validated against the schema before the next step unlocks.
Domain entity ID (required)
entityIdThe organisation or system this record is about — lowercase with dashes, e.g. acme-corp-hq. Pick one you have used before, or type a new id to create it.
Registrant CIK (required)
cikEnter registrant cik. An example value is "0001234567".
Step 2 of 5
ScreenSEC › SEC Workflows › Audit-committee disclosure assessmentstep 2
Complete the Sources fields. Each value is validated against the schema before the next step unlocks.
SOX oversight recordoptional
soxOversightRecordIdRequired. The record must belong to this reporting entity and be dated no later than the composition assessment.
Section 404(b) auditor attestation appliesoptional
section404bAppliesEnter section 404(b) auditor attestation applies.
SOX auditor coordination recordoptional
soxAuditorCoordinationRecordIdRequired when Section 404(b) applies. The record must belong to this reporting entity.
Section 404(b) non-applicability basisoptional
auditorCoordinationNotApplicableReasonState the authoritative filing-status or exemption basis used for this assessment.
Step 3 of 5
ScreenSEC › SEC Workflows › Audit-committee disclosure assessmentstep 3
Complete the Composition fields. Each value is validated against the schema before the next step unlocks.
Composition as of (required)
asOfDateEnter composition as of.
Step 4 of 5
ScreenSEC › SEC Workflows › Audit-committee disclosure assessmentstep 4
Complete the Members fields. Each value is validated against the schema before the next step unlocks.
Committee members › Member name (required)
members.nameEnter member name.
Committee members › Independent under the applicable listing standard (required)
members.independentEnter independent under the applicable listing standard.
Committee members › Designated audit-committee financial expert (required)
members.isFinancialExpertEnter designated audit-committee financial expert.
Committee members › Appointment effective at (required)
members.appointedAtEnter appointment effective at.
Committee members › This member stepped downoptional
members.hasSteppedDownEnter this member stepped down.
Committee members › Departure effective atoptional
members.steppedDownAtEnter departure effective at.
Committee members (required)
membersEnter committee members.
Step 5 of 5
ScreenSEC › SEC Workflows › Audit-committee disclosure assessmentstep 5
No manual input is captured here: this step is completed from the preceding sections or by the platform.
No manual inputs in this step.
Continue with the next guide in this framework's table of contents.
Evaluate, review, approve, and record auditor independence, fee, tenure, and audit-committee evidence.
Read guide Governance, audit committee & PCAOBEvaluate, review, approve, and record auditor registration and report-eligibility evidence.
Read guide Governance, audit committee & PCAOBDocument the approved restatement trigger, covered executives and compensation, recovery calculation, recovery or permitted impracticability evidence, annual-report disclosures, and governance approval without substituting a score for the issuer's determination.
Read guide