This excerpt taken from the CITP 8-K filed May 4, 2005.
3. Financial Statement and Other Records
All of the Companys books, records, accounts and financial statements must be maintained in reasonable detail, must appropriately reflect the Companys transactions and must conform both to applicable legal requirements and to the Companys system of internal controls. Unrecorded or off the books funds or other assets should not be maintained unless permitted by applicable laws, rules and regulations.
Employees and directors should always retain or destroy records according to the Companys record retention policies. In the event of litigation or governmental investigation that could involve any particular records, however, none of such records should be destroyed and, in the event that any such records were in the process of being destroyed in the ordinary course of business in accordance with the Companys policies, such destruction shall immediately cease and the Companys General Counsel should be consulted immediately.