Every company must record the minutes of all proceedings of general meetings, meetings of the Board of Directors, and every committee meeting of the Board. They are stored in books kept for that purpose. Minute books are statutory books, and external auditors are required to read all Board of Directors' meeting minutes. They often contain information related to the financial statements, committees' activities and decisions, and any subsequent events that occurred that may have a significant impact on the assessment of internal control over financial reporting. This overview level course provides a general review of Board of Directors' minute meetings from a broad perspective. This course is appropriate for the professional at any organizational level.