Company: VALU
Filing Date: 2025-08-22
Form Type: DEF 14A
Source: 0001437749-25-027553
Chunk: 26

Company: VALUE LINE INC
Filing Date: 2025-08-22
Form: DEF 14A
Chunk 26
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 Auditing Standards No. 61 relating to the conduct of the audit, including:

a. Any difficulties encountered in the course of the audit work, including any restrictions on the scope of activities or access to required information;

b. Significant financial reporting issues and judgments; and

c. Any major changes to the Company’s auditing and accounting principles and practices.

11. Obtain from the independent auditor assurance that Section 10A of the Securities Exchange Act of 1934 has not been implicated.

12. Review the Company’s annual audited financial statements and the report thereon with the independent auditor and management prior to the publication of such statements.

13. Review periodically with management the Company’s major financial risk exposures and the steps management has taken to monitor and control those exposures.

14. Adopt the report (to be prepared by the Company’s legal counsel) required by the rules of the Securities and Exchange Commission to be included in the Company’s annual proxy statement, which shall include a statement of whether the Audit Committee recommends to the Board of Directors that the audited financial statements be included in the Company’s annual report on Form 10-K.

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15. Review and reassess the adequacy of this Charter annually and submit it to the Board for approval. The Audit Committee shall meet at least two times a year and make an oral report to the Board in conjunction with each meeting.

While the Audit Committee has the responsibility and authority set forth in this Charter, it is not the duty of the Audit Committee to plan or conduct audits or to determine that the Company’s financial statements are complete and accurate and are in accordance with generally accepted accounting principles. This is the responsibility of management and the independent auditor.

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