Question : Minimum number of members for an audit committee constituted in accordance with the Sarbanes-Oxley Act?
Hello to all.

I’m currently working with the Sarbanes-Oxley Act and the national legislation for audit committees in my country, but I’m stuck with this little problem: does Sarbanes-Oxley define how many people an audit committee must have? I haven’t found anything regarding the minimum number of members or any restrictions regarding how long they’re actually allowed to remain as such.

Can someone enlighten me on this?

Thank you all in advance.
sarbanes oxley audit

Best answer:

Answer by Sandy
There is no law on this, but the AICPA in its Self-Evaluation toolkit suggests a minimum of three members in an audit committee. You can obtain the toolkit from the link.