Each director, officer, and employee who contributes in any way to the preparation or verification of the Company’s financial statements and other financial information must ensure that the Company’s books, records, and accounts are accurately maintained. Each director, officer, and employee must cooperate fully with the Company’s Accounting and Internal Audit departments, as well as the Company’s independent public accountants and counsel.
As Rogers is a U.S.-based public company, we are required to submit various financial reports and other filings to our shareholders and U.S. regulatory authorities. It is critical that these reports are complete, accurate, and timely, and you should act openly and honestly with individuals who prepare our financial statements, as well as with our internal and external auditors.
The integrity of Rogers’ financial reporting is of the utmost importance. Accounting and financial reporting practices must be fair and proper, in accordance with generally accepted accounting principles, and using management’s best judgment where necessary. Rogers prohibits practices that might lead to fraudulent financial reporting. In general, fraudulent financial reporting is any intentional or reckless conduct, whether by act or omission, that results in materially misleading or incomplete financial statements. Clear, open, and frequent communication among all management levels and personnel on all financial and operation matters will substantially reduce the risk of problems in the accounting and financial reporting areas, as well as help achieve operating goals.
