Maintaining Accurate
Books and Records

• We must ensure that our financial statements, regulatory reports and publicly-filed documents comply with all applicable and accepted accounting principles, statutory requirements and P&G’s internal and disclosure control procedures.
  
  
• Our internal and external auditors will regularly review our compliance with these requirements, so we must always provide them with our full cooperation.
  
  

Internal controls are systems and processes that combine policies, authorizations and procedures with proper accounting and management tracking. Disclosure controls are systems and processes that help ensure that important information is made available to the right people at the right time.

You must never intentionally delay recording transactions or events, or intentionally record incorrect, incomplete or misleading information about any transaction or event. Even if you do not directly record transactions or events, you must be sure any and all information you report or file, including management reporting, time cards, quality reports, performance scorecards and expense reports, is accurate and complete.