Removed and replaced by S-K 407(d)
by SEC release 33-8732A

Rule   Archive

• Report must state whether audit committee:

• Reviewed and discussed audited financial statements
  with management
• Discussed SAS 61-specified matters
  with independent auditors
• Received written disclosures and letter from auditor
• Recommended that audited financials be included
  in Form 10-K

• Report must include names of audit committee members

Safe harbors 

• Report wasn't soliciting material
• Report wasn't filed, nor deemed incorporated by reference

Audit Committees

Quarterly Statements

S-K Index