PD Enterprises, Inc. (PDE) recognizes that Sarbanes-Oxley Act, Section 404 is both complex, and sobering in the way it is written, and in its intention. There are no exemptions to the filing process for publicly held firms. Every day we read that experts and analysts report that even the most established firms often have difficulty understanding the requirements and complexity of Sarbanes-Oxley.

There simply cannot be a better reason to call upon PDE to assist you. Implementing a program in response to the Sarbanes-Oxley Act, Section 404 can be an enormous and costly effort for any organization. Locating and employing personnel to redirect to the endeavor can be a difficult task; but more importantly, it can have an adverse affect on the efficiency of other areas.

Less than one year ago, the Justice Department obtained 600 convictions and charged over 1000 corporate executives with violations under Sarbanes-Oxley. In some cases, the SEC has removed corporations from the Exchange until the provisions of Sarbanes-Oxley were satisfied.

The PDE staff is trained, ready and prepared to help guide and establish your initial Section 404, including the following:

• Documenting processes
• Developing test plans
• Conducting control testing
• Establishment of procedures for change management
• On-going control testing and process evaluations

Our staff is very knowledgeable and trained professionals who can help you meet the challenges of Sarbanes-Oxley. Through this beneficial process, you and your staff will discover areas for improved efficiencies and control while allowing you to concentrate on other areas that are equally important to you and your company.

The PDE team has been tested under fire and the results speak for themselves. We have always performed in a professional and exemplary manner. Our staff has "been on both sides of the fence" since Sarbanes-Oxley was enacted. We have (through hard work) attained a solid track record and reputation.

Isn't it time to put our team to work with you?