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Accurate and reliable records are of critical importance in meeting our financial, legal and business obligations. You are responsible for the accuracy of your respective records, time sheets and reports. Accurate information is essential to National’s ability to meet legal and regulatory obligations and to compete effectively. The records and books of account of National must meet the highest standards and accurately reflect the true nature of the transactions they record. The Company has detailed financial accounting policies which must be complied with at all times to ensure that all financial reports and records fairly, completely, and accurately present the Company's results and financial situation. Destruction of any records, books of account or other documents except in accordance with National’s document retention policy is strictly prohibited.
You must not create false or misleading documents or accounting, financial or electronic records for any purpose, and you may not direct an employee of National to do so. For example, expense reports must accurately document expenses actually incurred in accordance with National policies. You must not obtain or create “false” invoices or other misleading documentation or invent or use fictitious entities, sales, purchases, services, loans or other financial arrangements for any purpose. Employees are also responsible for accurately reporting time worked.
No undisclosed or unrecorded account or fund shall be established for any purpose. No false or misleading entries shall be made in the Company’s books or records for any reason. No disbursement of corporate funds or other corporate property shall be made without adequate supporting documentation or for any purpose other than as described in the documents. You must comply with generally accepted accounting principles and the Company’s internal controls and financial accounting policies at all times.
Employees responsible for SEC reports must ensure that there is full, fair, accurate, timely and understandable disclosure in all SEC reports. Such employees should work closely with and review SEC reports with the Disclosure Controls Committee. All disclosure issues should be reported to and reviewed by the Disclosure Controls Committee.
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