Complaint Reporting Process Questionnaire

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screenshot of the first page of the Complaint Reporting Process Questionnaire

This questionnaire focuses on issues that audit committees and management should consider as they collaborate to comply with the SECs rules pursuant to Section 301 of the Sarbanes-Oxley Act of 2002.

Section 301 focuses on establishing an effective complaint and confidential, anonymous reporting process. These requirements are important because the SEC’s rules direct the national securities associations to prohibit the listing of any security of a company that is not compliant with them. Noncompliance with Section 301 can also lead to a determination that, at a minimum, there is a significant deficiency in internal controls over financial reporting.

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