rules specify the requirements for obtaining such pre-approval from the registrant's audit committee. Section 202 of Sarbanes-Oxley requires an audit committee to pre-approve allowable non-audit services and specifies certain exceptions to the requirement to obtain pre-approval. These rules specify the requirements of the registrant's audit committee for pre-approving non-audit services by the auditor of the registrant's financial statements.

Thus it can be seen that the audit committee membership is not a reward for good behavior or