Rule 32a-4 (17 CFR Sec. 270.32a-4) under the Investment Company Act of 1940, "Independent Audit Committees"

Rule 32a-4 (17 CFR 270.32a-4) exempts a fund from the requirements of section 32(a)(2) of the Investment Company Act of 1940 -- that shareholders ratify or reject the selection of the fund's independent public accountant -- if, among other things, the fund has an audit committee composed wholly of independent directors and the fund has adopted an audit committee charter that meets the rule’s requirements. Rule 32a-4 includes an internal recordkeeping requirement regarding the fund’s audit committee charter and any modification to the charter.

The latest form for Rule 32a-4 (17 CFR Sec. 270.32a-4) under the Investment Company Act of 1940, "Independent Audit Committees" expires 2029-04-30 and can be found here.