CASH 2018 Proxy Statement

experience, training and education, qualify as an “audit committee financial expert,” as defined in SEC rules under the Sarbanes ‑ Oxley Act of 2002, by virtue of the fact that such individual has (a) an understanding of generally accepted accounting principles (“GAAP”) and financial statements; (b) the ability to assess the general application of GAAP in connection with accounting for estimates, accruals and reserves; (c) experience preparing, auditing, analyzing or evaluating financial statements that present a breadth and level of complexity of accounting issues that are generally comparable to the breadth and complexity of issues that can reasonably be expected to be raised by the Company’s financial statements as well as experience actively supervising one or more persons engaged in such activities; (d) an understanding of internal controls and procedures for financial reporting; and (e) an understanding of audit committee functions. CORPORATE GOVERNANCE 16 Meta Financial Group, Inc. | 2018 Proxy Statement