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TITLE: Shareholders' Equity compliance template (RCM/ICQ/SAQ)
TYPE: article
VERSION: 1
VERSION_ID: 6090ae07-c13a-4705-8d66-b57d6fc2b808
GENERATED_AT: 2026-01-21T10:17:09.860Z
SUMMARY: Shareholders' Equity Excel-based smart compliance template (RCM/ICQ/SAQ) – ICFR; COSO; SOX 404; International ICFR Frameworks
READING TIME: 1 min
WORD COUNT: 134
KEYWORDS: Shareholders' Equity
SOURCE URL: https://grcplaybook.com/smart-playbooks/internal-control-over-financial-reporting-icfr-core/shareholders-equity
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KEY TAKEAWAYS:
  * Internal Control over Financial Reporting - Core

#### Internal Control over Financial Reporting - Core

# Shareholders' Equity

P: The Shareholders' Equity Playbook addresses the following areas:

LIST: UL with 11 items

  - Policy and Procedures

  - Segregation of Duties (and access rules that support SOD)

  - Shareholder Information for Key Individuals

  - Stock Issuances

  - Stock Buy-backs

  - Authorization and Approval of Stock Options

  - Exercises, Cancellations, Retirements, Terminations, and Modifications of Stock Options

  - Dividends

  - Master File Maintenance

  - Financial Reporting, and

  - Additional Considerations (IPE and Management Review Controls)

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ABOUT THIS CONTENT
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Source: https://grcplaybook.com/smart-playbooks/internal-control-over-financial-reporting-icfr-core/shareholders-equity

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