As a publicly traded U.S. company, CA Technologies must comply with various securities laws, regulations and reporting obligations. U.S. federal laws and the Company's associated policies and procedures require that CA Technologies disclose accurate and complete material information regarding its business, financial condition and results of operations. Inaccurate, incomplete or untimely reporting will not be tolerated because it can lead to, among other things, legal liability and reputational damage to both the individual and the Company.
Employees working in the Company's Finance Department and those employees involved in the preparation of CA Technologies filings with the Securities and Exchange Commission and other government agencies must ensure that all financial disclosures are full, fair, accurate, timely and understandable. Employees involved with financial reporting must understand and strictly comply with U.S. Generally Accepted Accounting Principles (GAAP) and all other applicable standards, laws and regulations for the accounting and financial reporting of transactions, estimates and forecasts.