The site was developed by and is operated by a certified public accountant (CPA) with
nearly 25 years of accounting and audit experience.

The site was developed to help provide a cost effective, yet secure, means for employees
to report fraud to employers and to help public companies 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."


Click her to contact the site's designer.
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Jeffrey B. Kramer, CPA