This excerpt taken from the ABII 10-K filed Mar 31, 2008.
ACCURACY OF REPORTS, RECORDS AND ACCOUNTS
The integrity of the Companys records and public disclosures depends on the accuracy, completeness and validity of the information supporting the entries to the Companys books and records. All employees are responsible for the accuracy of such information. The records and
books of account of the Company shall meet the highest standards and accurately and fairly reflect, in reasonable detail, the assets, liabilities, revenues, costs and expenses of the Company, as well as all transactions and changes in assets and liabilities. Specifically, the Company requires that:
Employees must not create false or misleading documents or accounting, financial or electronic records for any purpose, and no one may direct an employee to do so. For example, expense reports must accurately document expenses actually incurred in accordance with Company policies. Employees must not invent or use fictitious entities, sales, purchases, services, loans or other financial arrangements for any purpose. No employee may take or authorize any action that would cause the Companys financial records or disclosures to fail to comply with generally accepted accounting principles, the rules and regulations of the SEC or other applicable laws rules and regulations. All employees are expected to cooperate fully with the accounting department of the Company, as well as its independent public accountants and outside legal counsel, respond to their questions with candor, and provide them with complete and accurate information to help ensure the books and records (and public disclosures) of the Company are accurate and complete.
The Companys books and records are relied upon to produce reports for the Board of Directors, management, stockholders, creditors and government agencies. The Company also relies on its books and records, particularly those relating to financial and accounting matters, to prepare periodic reports filed with the SEC. Employees who handle, collect, provide or analyze information for, or contribute in any way to the preparation or review of the information used in these periodic reports should use their best efforts to ensure that the information the Company discloses is full, fair and accurate. No employee should knowingly make (or cause or encourage any other person to make) any false or misleading statement in any of the Companys reports filed with the SEC or knowingly omit (or cause or encourage any other person to omit) any information necessary to make the disclosure in any of the Companys reports accurate in all material respects.