8^7

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Note added at 2004-05-27 19:02:16 (GMT)
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panel de directores y panel de empleados-

en los paises corporatistas

Two-tiered boards (i.e., some countries mandate a two-board structure in which one board consists of members of management and the other board consists of non-management persons) where the non-management board, or a portion thereof, serves as the audit committee;



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Note added at 2004-05-27 19:05:05 (GMT)
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Security Exchange Comission- rules concerning companies listed in the American stock exchanges

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Note added at 2004-05-27 19:08:05 (GMT)
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Special Concerns Applicable to Foreign Private Issuers

In the case of foreign private issuers, the SEC provides that the phrase “generally accepted accounting principles” used in the definition of audit committee financial expert should be deemed to mean generally accepted accounting principles used by the foreign private issuer in preparing its primary financial statements filed with the SEC. The SEC was sensitive to the fact that requiring an audit committee financial expert to possess expertise relating to U.S. generally accepted accounting principles could burden foreign private issuers who use home country accounting principles or international accounting standards to prepare their primary financial statements, emphasizing that the proper focus of audit committee financial expertise is on the principles used to prepare the company’s primary financial statements filed with the SEC. The Final Rules also acknowledged the two-tiered board structure of many foreign private issuers and included an instruction providing that the use of the phrase “board of directors” with respect to foreign private issuers means the supervisory or non-management board.

Una opción aunque no estoy 100% muy segura.

Otra opción.