NU Online News Service, Dec. 10, 2003, 11:02 a.m. EST – The American Institute of Certified Public Accountants, New York, has published a free guide for corporate audit committees on compliance with the Sarbanes-Oxley Act of 2002.[@@]

The guide provides advice on audit committee duties such as setting agendas, conducting executive sessions and evaluating the effectiveness of auditors and audit committees. The guide also offers basic information about internal controls, anti-fraud accountability and off-balance-sheets transactions.

The AICPA is distributing the guide through its new Audit Committee Center Web site, at http://www.aicpa.org/Audcommctr/toolkits/homepage.htm