The audit committee is SOX compliant…The audit committee is SOX compliant…

……and management has a strong team…and management has a strong team…

……safe waters…safe waters…

…and then somebody disagrees…

…the cfo thinks the auditors are wrong…

…the auditors say it’s not gaap…

……the outcome will influence investors…the outcome will influence investors…

……and the SEC will want to ask questions…and the SEC will want to ask questions…

……operations become at risk from disclosure issues…operations become at risk from disclosure issues…

……the audit committee’s SOX obligations to the audit committee’s SOX obligations to shareholder’s activate…shareholder’s activate…

"The audit committee of each issuer...shall be directly "The audit committee of each issuer...shall be directly responsible...for the oversight of the work of any registered responsible...for the oversight of the work of any registered public accounting firm employed by that issuer public accounting firm employed by that issuer (including (including resolution of disagreements between management and the resolution of disagreements between management and the auditor regarding financial reporting)auditor regarding financial reporting) for the purpose of for the purpose of preparing or issuing an audit report or related work..."preparing or issuing an audit report or related work..."

Sarbanes-Oxley Act: Sec. 301; amendment of Sec 10A(m)(2) of the Exchange Act of 1934Sarbanes-Oxley Act: Sec. 301; amendment of Sec 10A(m)(2) of the Exchange Act of 1934

• Who is your Board’s financial disclosure specialist? Who is your Board’s financial disclosure specialist?

• Who knows the technical answers and can articulate Who knows the technical answers and can articulate them for other board members and the shareholders? them for other board members and the shareholders?

• Does the audit committee have the right tools to meet its Does the audit committee have the right tools to meet its

SOX obligation to shareholders?SOX obligation to shareholders?

The audit committee’s tools begin with asking the right questions The audit committee’s tools begin with asking the right questions about what is going on in the enterprise’s financial statements and about what is going on in the enterprise’s financial statements and follows through with knowing how to get the answers and solve the follows through with knowing how to get the answers and solve the issues, to SEC standards, accurately and swiftly.issues, to SEC standards, accurately and swiftly.

Street Disclosure provides a Street Disclosure provides a specialized resource specialized resource dedicated to the audit dedicated to the audit committee’s new disclosure committee’s new disclosure related functions.related functions.

We bring highly practiced technical and problem We bring highly practiced technical and problem resolution skills, developed on staff of the SEC and resolution skills, developed on staff of the SEC and Big 4 accounting, along with a distinctive Big 4 accounting, along with a distinctive understanding of how to effectively interface with the understanding of how to effectively interface with the SEC staff, as well as the enterprise CFO’s office and SEC staff, as well as the enterprise CFO’s office and the auditors. the auditors.

And we believe that effective And we believe that effective mediation & disclosure mediation & disclosure resolution are premised resolution are premised upon:upon:

(1) (1) understanding the understanding the economic economic

substance of substance of the often the often complex complex transactions transactions underlying underlying the the disclosuresdisclosures

&&(2) (2) articulating the articulating the disclosure solutions disclosure solutions transparently for transparently for investors and board investors and board members, to assure members, to assure informed dialogue and informed dialogue and decisionsdecisions

Street Disclosure is an ideal tool for accomplishing the Street Disclosure is an ideal tool for accomplishing the audit committee’s new SOX mandated objectivesaudit committee’s new SOX mandated objectives

For a more complete discussion of our services and the company, For a more complete discussion of our services and the company, see the following links @ see the following links @ www.streetdisclosure.comwww.streetdisclosure.com

ServicesServices

DifferentiationDifferentiation

BackgroundBackground

To talk with our staff, contact To talk with our staff, contact John FeeneyJohn Feeney at at 503.977.2207, 503.977.2207, or or email email jf@streetdisclosure.comjf@streetdisclosure.com

NoteNote: : A provision of the Sarbanes-Oxley Act (SOX) permits audit A provision of the Sarbanes-Oxley Act (SOX) permits audit committees to hire outside advisers to fulfill their committees to hire outside advisers to fulfill their

obligations obligations and gives the committee authority to fund the and gives the committee authority to fund the servicesservices

street disclosurestreet disclosure

street disclosurestreet disclosure