Issue link: https://digital.shearman.com/i/1468251
23 Provision of Non-Audit Services by Independent Auditors 9 of the Fortune 100 companies have adopted audit committee charters that prohibit the use of independent auditors for the provision of specific non- audit services. 42 49 9 Audit committee charter contains general language regarding audit committee approval of non-audit services Audit committee charter identifies specific prohibited non-audit services Non-NYSE compliant audit committee charter