© 2003 SHRM SHRM Weekly Online Poll: July 15, 2003 Weekly Poll – Sarbanes Oxley Analyzing 166 responses of s sent, 1593 received (response rate = 10%). Fielded July 15-22, 2003; presentation generated on July 22, Margin of error = +/- 7.7%

© 2003 SHRM SHRM Weekly Online Poll: July 15, 2003 What changes, if any, has your organization made as a result of the Sarbanes-Oxley Act (Please select all that apply.)

© 2003 SHRM SHRM Weekly Online Poll: July 15, 2003 What changes, if any, has your organization made as a result of the Sarbanes-Oxley Act (Please select all that apply.) ChoiceCountPercent of Sample Added an ethics hotline3018.1% Created a policy to protect whistleblowers2112.7% Modified procedure for announcing “black out periods” (when employees can’t make changes to their 401(k) plans) % Other (please specify)1810.8% None9154.8%

© 2003 SHRM SHRM Weekly Online Poll: July 15, 2003 Other (Specify) Created an internal audit team and rolled out an ethics program with decision making tools elimination of exec loans As an accounting firm, many new procedures as required by law. modify blackout periods for ESPP Modified Policy concerning whistleblowers Developed additional ethics and independence policies and procedures Added Ethics officer Increased training/awareness. Additional training for all officers;altered policies in the area of options and relocation

© 2003 SHRM SHRM Weekly Online Poll: July 15, 2003 Other (Specify), cont’d. Training all associates we already had all of the above so nothing has changed for us In Process... Non-profit trade association....we've created an Audit Committee Added "ethics reminder" to normal flyer update Unsure More checks & balances procedures. In depth training meetings with Plant Controllers & Plant Managers Reviewed and revised policies concerning loans for executives. We are more mindful of corporate accountability and are researching additional policies/procedures that may need to be implemented, reviewing processes, and ensuring that our governance plan for our Board takes corporate accountability into consideration.