Fraud-Hotline.com adheres to the highest performance standards. The integrity of
the service is of utmost importance.

The site was developed by and is operated by a certified public accountant (CPA)
with nearly 20 years of accounting and audit experience.

The site was developed to help provide a cost effective, yet secure, means for public
companies to comply with Sections 304(A) & (B) of Public Law 107-204
Sarbanes-Oxley Act of 2002.

Section 304 requires the audit committee to "establish procedures for the receipt,
retention, and treatment of complaints received by the issuer regarding accounting,
internal accounting controls, or auditing matters; and the confidential, anonymous
submission by employees of the issuer of concerns regarding questionable
accounting or auditing matters."

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