Mobile Security, Inc. (MSI) has been an audit client of Leo & Lee, LLP for the past 12 years. MSI is a small, publicly traded aviation company based in Cleveland, Ohio, where it manufactures high-tech unmanned aerial vehicles (UAV), also known as drones, and other surveillance and security equipment. MSI's products are primarily used by the military and scientific research institutions, but there is growing demand for UAVs for commercial and recreational use. MSI must go through an extensive bidding process for large government contracts. Because of the sensitive nature of government contracts and military product designs, both the facilities and records of MSI must be highly secured.

The MSI board of directors consists of 12 members. The CEO and CFO are board members, and the remaining 10 board members are not employees of MSI. One of the board members, who is part of the audit committee, is stepping down next month, so MSI is looking to fill that spot.

A.) Gather information:As MSI is looking for someone to fill the vacant board position, what requirements must be followed? What characteristics or qualities would be ideal for the board member to have?

B.) Gather information:Access AS 1301Communication with Audit Committees. Discuss specific items the auditors must communicate with the audit committeebeforethe audit begins.