Resolutions of the audit committee of the board of directors of a public company approving the company's financial statements and periodic reports. In particular, these resolutions contemplate the audit committee's reviewing or approving the company's financial statements, recommending their inclusion in the company's Form 10-K, and reviewing or approving the company's Form 10-K or Form 10-Q, if applicable, and the earnings release for the period covered. These resolutions are drafted as standard clauses and should be inserted into board minutes or a form of unanimous written consent. These Standard Clauses have integrated notes with important explanations and drafting tips.