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SARBANES-OXLEY ACT OF 2002

The Sarbanes-Oxley Act of 2002 was passed to:

1. Improve quality and transparency in financial reporting and independent audits and
accounting services for public companies,

2. Create a Public Company Accounting Oversight Board,
3. Enhance the standard setting process for accounting practices,
4. Strengthen the independence of firms that audit public companies,
5. Increase corporate responsibility and the usefulness of corporate financial disclosure,
6. Protect the objectivity and independence of securities analysts,
7. Improve Securities and Exchange Commission resources and oversight

Section 301 (4) Complaints:

Each audit committee shall establish procedures for--

(A) the receipt, retention, and treatment of complaints received by the issuer regarding
accounting, internal accounting controls, or auditing matters; and

(B) the confidential, anonymous submission by employees of the issuer of concerns regarding
questionable accounting or auditing matters.

Section 404 Management Assessment of Internal Controls:

(a) Each annual report required by the SEC to contain an internal control report, which
shall--

(1) state the responsibility of management for establishing and maintaining an adequate
internal control structure and procedures for financial reporting; and

(2) contain an assessment, as of the end of the most recent fiscal year of the issuer, of the
effectiveness of the internal control structure and procedures of the issuer for financial
reporting.

(b) INTERNAL CONTROL EVALUATION AND REPORTING- With respect to the internal control
assessment required by subsection (a), each registered public accounting firm that
prepares or issues the audit report for the issuer shall attest to, and report on, the
assessment made by the management of the issuer. An attestation made under this
subsection shall be made in accordance with standards for attestation engagements issued
or adopted by the Board. Any such attestation shall not be the subject of a separate
engagement.

Section 806 Protection For Employees Of Publicly Traded Companies Who Provide
Evidence Of Fraud:

(a) No company with a class of securities registered under section 12 of the Securities
Exchange Act of 1934 (15 U.S.C. 78l), or that is required to file reports under section 15(d) of
the Securities Exchange Act of 1934 (15 U.S.C. 78o(d)), or any officer, employee, contractor,
subcontractor, or agent of such company, may discharge, demote, suspend, threaten, harass,
or in any other manner discriminate against an employee in the terms and conditions of
employment because of any lawful act done by the employee--
(1) to provide information, cause information to be provided, or otherwise assist in an
investigation regarding any conduct which the employee reasonably believes constitutes a
violation of section 1341, 1343, 1344, or 1348, any rule or regulation of the Securities and
Exchange Commission, or any provision of Federal law relating to fraud against shareholders,
when the information or assistance is provided to or the investigation is conducted by--
(A) a Federal regulatory or law enforcement agency;
(B) any Member of Congress or any committee of Congress; or
(C) a person with supervisory authority over the employee (or such other person working for
the employer who has the authority to investigate, discover, or terminate misconduct); or
(2) to file, cause to be filed, testify, participate in, or otherwise assist in a proceeding filed or
about to be filed (with any knowledge of the employer) relating to an alleged violation of
section 1341, 1343, 1344, or 1348, any rule or regulation of the Securities and Exchange
Commission, or any provision of Federal law relating to fraud against shareholders.

Section 1107 - Retaliation Against Informants:

Whoever knowingly, with the intent to retaliate, takes any action harmful to any person,
including interference with the lawful employment or livelihood of any person, for providing to
a law enforcement officer any truthful information relating to the commission or possible
commission of any Federal offense, shall be fined under this title or imprisoned not more than
10 years, or both.

These are excerpts of the Sarbanes-Oxley Act of 2002 and provided for informational
purposes only. The entire and original text should be reviewed at www.sarbanes-oxley.com.