As generally conceived, the audit committee of a publicly held company should be made up of
- representatives of the major equity interests (preferred stock, common stock). b. the audit partner, the chief financial officer, the legal counsel, and at least one outsider
- the audit partner, the chief financial officer, the legal counsel, and at least one outsider
- representatives from the entity\'s management, investors, suppliers, and customers
- members of the board of directors who are not officers or employees
d. members of the board of directors who are not officers or employees
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