... primary responsibility for ensuring that the compensation programs, and values transferred to management through cash pay, stock, and stock-based awards, are fair and appropriate to attract, ... issuer;•all material alternative accounting treatments offinancial information within GAAP that havebeen discussed with management; and•other material written communications betweenthe accounting ... issues), along with a reviewof all relationships between the company and its externalauditor. This report can serve as a basis for evaluatingthe auditor’s performance, qualifications, and indepen-dence....