أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Audit committee is a sub committe of the Board of Directors.Board consist of Independent Directors and non independent Directors(full time directors involved in the operations of the company).Independent Directors form normally one third of the Board. Normally,Audit Committe consist of independent directors.So CEO and CFO cannot be members of the Audit Committee.
If CEO or CFO become member of Audit Committee its a Sox violation means according to Sarbean's Oxley Act2002 Chief Operating Officer , Chief Financial Officer or any Executive Director envolved in Operation cannot be a member of Audit Committee
NO
MEMBER SHOULD NOT BE HOLDING OPERATION OR MANAGEMENT POSITIONS IN ORGANIZATOIN