This chapter discusses the important information that gets disclosed in proxy statements, as well as forms filed by executives whenever they purchase or sell company stock. The relationship between a company and its outside accountants is important to understand, particularly for the business journalist, so he or she can assess whether the business is being truthful or if it needs closer examination. The auditing committee reviews the relationship between a company and its outside accountants. The business journalism community rallied strongly behind Regulation FD. The Bloomberg News story illustrates a case in which shareholders disclosed information on a conference call about a relationship between the company and its CEO: Insignia Financial Group Inc. Bloomberg News wrote countless stories about companies that did not allow broad access to their conference calls. Reporters can now listen to the calls that were previously just the territory of Wall Street insiders.