RETURN OF PROPERTY

Employees are responsible for all property, materials or written information issued to them or in their possession or control. All PHK CPA property must be returned by employees on or before their last day of work. Where permitted by applicable laws, PHK CPA may withhold from the employee's check or final paycheck the cost of any items that are not returned when required. PHK CPA may also take all action deemed appropriate to recover or protect its property.