Sarbanes-Oxley Act (SOX) 2002: Primary legislation governing audit committees including Section 301 (committee independence), Section 407 (financial expert requirements), and Section 404 (internal control assessment)

Securities Exchange Act 1934: Contains Rule 10A-3 regarding listing standards for audit committees and Regulation S-K covering disclosure requirements

Stock Exchange Requirements: Includes NYSE Listed Company Manual Section 303A and NASDAQ Listing Rule 5600, specifying requirements for listed companies' audit committees

SEC Rules: Comprehensive regulatory framework covering disclosure requirements, independence requirements, and reporting obligations for audit committees

Organizational Documents: Internal company documents including corporate bylaws, audit committee charter, and corporate governance guidelines that must be considered

State Corporate Laws: Relevant state-specific corporate laws, such as Delaware General Corporation Law, governing corporate operations and committee functions

Federal Sentencing Guidelines: Guidelines establishing compliance program requirements and oversight responsibilities for corporate governance

PCAOB Standards: Public Company Accounting Oversight Board standards covering auditing requirements and independence rules for audit committees