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AMENDED & RESTATED CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF AEI ADOPTED FEBRUARY 10, 2010 I. PURPOSE OF THE COMMITTEE The primary purpose of the Audit Committee (the “Committee”) of the Board of Directors (the “Board”) of AEI (the “Company”) shall be to provide oversight and assistance to the Board in setting the appropriate corporate “tone” and in fulfilling its legal and fiduciary obligations with respect to matters involving the accounting, auditing, financial reporting, internal control and legal compliance functions of the Company and its subsidiaries, including, without limitation, (a) assisting the Board’s oversight of (i) the integrity of the Company’s financial statements, (ii) the Company’s compliance with legal and regulatory requirements, (iii) the Company’s independent auditors’ qualifications and independence, and (iv) the performance of the Company’s independent auditors and the Company’s internal audit function, and (b) preparing (or causing the preparation of with the oversight of the Committee) any report required to be prepared by the Committee pursuant to the rules of the Securities and Exchange Commission (the “SEC”) for inclusion in the Company’s Annual Report on Form 20-F. II. COMPOSITION OF THE COMMITTEE The Committee shall be comprised of three or more members of the Board. Each member of the Committee shall qualify as an independent director (“Independent Director”) in accordance with the ...
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