We circle back with the Audit Committee of the board to ensure that they have a system for concerned employees and other stakeholders to report their concerns confidentially and without fear of prejudice.
Section 301 of the Sarbanes-Oxley states:
"(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 806 states:
"No company with a class of securities registered under section 12 of the Securities Exchange Act may ...