**CLEARONE      COMMUNICATIONS, INC. BOARD OF DIRECTORS**

**AUDIT      COMMITTEE CHARTER**

| **I.  ** | **Purpose                and Authority** |
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| **II.  ** | **Membership** |
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| **III.  ** | **Meeting                and Procedures** |
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| **IV.  ** | **Duties                and Responsibilities** |
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| 1.   | Review                and reassess annually the adequacy of this charter and submit the                charter                for approval of the full Board. The Committee also shall conduct                an annual                self valuation of the Committee's performance and                processes. |
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| 2.   | Appoint,                evaluate and compensate the independent auditors, which shall report                directly to the Committee, and oversee the rotation of the independent                auditors' lead audit and concurring partners at least once every                five                years and the rotation of other audit partners at least once every                seven                years, with applicable time-out periods, in accordance with SEC                regulations. The Committee shall determine whether to retain or,                if                appropriate, terminate the independent auditors. The Committee is                responsible for recommending the independent auditors for approval                by the                stockholders, if appropriate. |
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| 3.   | Review                and approve in advance the scope of the fiscal year's independent                audit                and the audit fee, establish policies for the independent auditors'                activities and any fees beyond the core audit, approve in advance                all                non-audit services to be performed by the independent auditors that                are                not otherwise prohibited by law and associated fees, and monitor                the usage                and fees paid to the independent auditors. The Committee may delegate                to                the Chair of the Committee the authority, with agreed limits, to                pre-approve non-audit services not prohibited by law to be performed                by                the independent auditors. The Chair shall report any decisions to                pre-approve such services to the full Committee at its next                meeting. |
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| 4.   | Review                and discuss with the independent auditors their annual written statement                delineating all relationships or services between the independent                auditors                and ClearOne, or any other relationships or services that may impact                their                objectivity and independence. |
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| 5.   | Set                clear hiring policies for employees or former employees of the independent                auditors, and monitor compliance with such                policies. |
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| 6.   | Review                with management and the independent                auditors: |
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| (a)   | ClearOne's                annual audited and quarterly financial statements, including ClearOne's                disclosures in "Management's Discussion and Analysis of Financial                Condition and Results of Operations," prior to being                published; |
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| (b)   | the                results of the independent auditors' audit and the independent auditors'                opinion on the annual financial                statements; |
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| (c)   | the                independent auditors' judgments on the quality, not just the                acceptability, and consistent application of ClearOne's accounting                principles, the reasonableness of significant judgments, clarity                of                disclosures and underlying estimates in the financial                statements; |
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| (d)   | changes                in accounting principles or application thereof, significant judgment                areas, significant and complex transactions and off-balance sheet                structures, if any; and |
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| (e)   | any                disagreements between management and the independent auditors, about                matters that individually or in the aggregate could be significant                to                ClearOne's financial statements or the independent auditors' report,                and                any serious difficulties the independent auditors encountered in                dealing                with management related to the performance of the                audit. |
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| 7.   | Recommend                to the Board whether the audited financial statements should be included                in ClearOne's Annual Report on Form 10-K, before the report is                released. |
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| 8.   | Prepare                the report required by the rules of the SEC to be included in the                Company’s annual proxy statement. |
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| 9.   | Discuss                earnings press releases, as well as corporate disclosure policies                with                respect to financial information and earnings guidance provided to                analysts and ratings agencies. |
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| 10.   | At                least annually, obtain from and review a report by the independent                auditors describing (a) the independent auditors' internal quality                control                procedures, and (b) any material issues raised by the most recent                internal                quality-control review, or peer review, or by any governmental or                professional inquiry or investigation within the preceding five years                regarding any audit performed by the independent auditors, and any                steps                taken to deal with any such issues. |
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| 11.   | Review                the adequacy and effectiveness of ClearOne's disclosure controls                and                procedures. |
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| 12.   | Review                the adequacy and effectiveness of ClearOne's internal controls, including                any significant deficiencies in such controls and significant changes                or                material weaknesses in such controls reported by the independent                auditors                or management, and any fraud, whether or not material, that involves                management or other ClearOne employees who have a significant role                in such                controls. |
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| 13.   | Review                the adequacy and effectiveness of ClearOne's information security                policies                and the internal controls regarding information                security. |
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| 14.   | Review                with management the results of its review of compliance with applicable                laws and regulations and ClearOne's Standards of Business Conduct,                and                review with management the results of its review of compliance with                applicable listing standards. |
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| 15.   | Assure                that procedures are established for the receipt, retention and treatment                of complaints on accounting, internal accounting controls or auditing                matters, as well as for confidential, anonymous submissions by ClearOne's                employees of concerns regarding questionable accounting or auditing                matters and compliance with the Standards of Business                Conduct. |
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| 16.   | Receive                and, if appropriate, respond to attorneys' reports of evidence of                material                violations of securities laws and breaches of fiduciary duty and                similar                violations of U.S. or state law. |
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| 17.   | Review                significant risks or exposures relating to litigation and other                proceedings and regulatory matters that may have a significant impact                on                ClearOne's financial statements. |
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| 18.   | Review                the results of significant investigations, examinations or reviews                performed by regulatory authorities and management's                response. |
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| 19.   | Review                and approve all "related party transactions," as defined in applicable                SEC                rules. |
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| 20.   | Obtain                reports from management and the independent auditor that ClearOne’s                subsidiary/foreign affiliated entities are in conformity with applicable                legal requirements and ClearOne’s Code of Conduct, including disclosures                of insider and affiliated party                transactions. |
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| 21.   | Conduct                or authorize investigations into any matters within the Committee's                scope                of responsibilities. |
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| 22.   | Meet                at least quarterly with the chief financial officer and the independent                auditor in separate executive                sessions. |
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| 23.   | Consider                such other matters regarding ClearOne's financial affairs, its controls,                and the independent audit of ClearOne as the Committee, in its discretion,                may determine to be advisable. |
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| 24.   | Report                regularly to the Board with respect to the Committee's                activities. |
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