This excerpt taken from the ATEC 10-K filed Apr 29, 2008.
Code of Ethics for Senior Financial Officers
All Senior Financial Officers (as hereinafter defined) are required to comply with the Companys Code of Ethics for Senior Financial Officers. A Senior Financial Officer of the Company includes the Companys Chief Executive Officer, Chief Financial Officer, Principal Accounting Officer or Controller and persons performing similar obligations. The Code of Ethics for Senior Financial Officers is promulgated by the Companys Board of Directors under Section 406 of the Sarbanes Oxley Act of 2002 and the rules of the Securities Exchange Commission promulgated thereunder.