This excerpt taken from the ATEC 10-K filed Apr 29, 2008.
Accurate Books and Records
The Company requires accurate and timely recoding of all information related to the Company and its business. You must act in a manner that ensures that all of the Companys books, records, accounts and financial statements are maintained in reasonable detail and accurately reflect transactions involving the Company and comply with applicable legal requirements and the Companys internal control systems. In addition, all expense reimbursements must accurately reflect the nature and amount of the expenses incurred. In addition, if you are involved in the Companys public disclosure documents, you must produce complete, accurate and timely disclosure in such documents.