This excerpt taken from the GPS 10-K filed Mar 28, 2005.
ACCURACY OF COMPANY RECORDS AND INTEGRITY IN REPORTS AND COMMUNICATIONS
Accurate records are essential to the successful operation of Gap Inc. Employees are responsible for ensuring the accuracy of all Company records, information, and accounts. For example, claims on an expense report or time record, payments and other transactions must be correctly recorded and accounted for, and properly authorized in accordance with Company policies.
All business records should be clear, truthful and accurate. Keep in mind that business records and communications may become subject to public disclosure through government investigations, litigation or the media. Business records are Company assets and must be retained or destroyed in compliance with the applicable records retention schedules in the Companys Records Management Policy. In accordance with that policy, in the event of litigation or a government investigation, relevant records must be retained and preserved. You can find the Records Management Policy on GapWeb or contact Records Management in the Legal department.
As a public company, Gap Inc. is required to file periodic reports and make certain public communications. Employees must act to ensure full, fair, accurate, timely, and understandable disclosure and reporting of Company information, including the Companys financial results and financial condition. All employees must comply with Company policies, procedures and controls. Accounting and financial reporting of actual transactions and forecasts must follow the Companys accounting policies as well as all applicable generally accepted accounting principles and laws.
If you have any concerns about the Companys financial controls, accounting, financial reporting or auditing, call the Code Hotline.