Integrity of Records and Financial Reporting
Employees (where applicable), officers and directors should promote and are responsible for the accurate and reliable preparation and maintenance of the Company’s financial and other records. Accurate and reliable preparation and maintenance of financial and other records is of critical importance to proper management decisions and the fulfillment of the Company’s financial, legal and reporting obligations.
The Company expects those employees, directors and officers who have a role in the preparation and/or review of information included in the Company’s filings to report such information accurately and honestly. Reports and documents the Company files with or submits should contain full, fair, accurate, timely and understandable disclosure.
J. Kent's President and its Accounting Manager is responsible for establishing, and together with the directors, overseeing adequate disclosure controls and procedures and internal controls, including procedures which are designed to enable the Company to:
- accurately document and account for transactions on the books and records of the Company; and
- maintain reports, vouchers, bills, invoices, payroll and service records, performance records and other essential data with care and honesty.