... compensation programs, and values transferred to management through cash pay, stock, and stock-based awards, are fair and appropriate to attract, retain, and motivate management, and are reasonable ... withmanagement and the independent auditor;•discuss earnings press releases, as well asfinancial information and earnings guidanceprovided to analysts and rating agencies;•as appropriate, ... issuer;•all material alternative accounting treatments offinancial information within GAAP that havebeen discussed with management; and•other material written communications betweenthe accounting...