The Sarbanes-Oxley Act requires that each member of the company's audit committee be a member of the board of directors and be independent. Independence in the Act is defined as not being part of the management team and not receiving any compensation (either directly or indirectly) from the company for service on the audit committee, though board service may be compensated. In addition, companies must disclose whether they have at least one "financial expert" serving on the audit committee. If they do not have such an expert, they must disclose the rationale behind that decision. This is good information regarding audit committees of public companies required by SOX. However, this question focuses on the actual audits of government and nonprofit audits and not audit committees. Can you post what you find regarding those questions?