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43.428 CFR Ch. I (7117 Edition) 44.304 Special Counsel acting on own initiative. 44.305 Regional offices. The injury or disease resulting in the care and treatment described in 43.1. (b) Claims in

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What is 304 special counsel acting?

304 special counsel acting is a provision in the Sarbanes-Oxley Act that requires companies to disclose fees paid to their external auditors for non-audit services.

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Publicly traded companies are required to file 304 special counsel acting.

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You can fill out 304 special counsel acting by providing the necessary information about fees paid to external auditors for non-audit services in the company's annual report to the SEC.

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The purpose of 304 special counsel acting is to increase transparency and accountability in financial reporting by disclosing potential conflicts of interest between external auditors and the companies they audit.

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The information reported on 304 special counsel acting includes fees paid to external auditors for non-audit services, along with a description of the services provided.