Preferred Apartment Communities

Investor

Accounting and Auditing Ethics Reporting

Preferred Apartment Communities, Inc. (the "Company") is dedicated to maintaining the highest level of integrity and ethical standards and has established a Code of Business Conduct and Ethics (the "Code") to help our associates comply with the laws and regulations applicable to our business. To provide procedures for reporting potential and actual violations relating to any law, rule, regulation or Company policy, the Company has established a Fraud and Ethics Risk Management Policy (this "Policy").

How Do I Report a Violation, Concern or Retaliation?

If you know or believe that an unintentional or deliberate violation of applicable laws, rules, regulations or Company policy has occurred, you are encouraged to submit a report to our Ethics and Compliance hotline. This hotline is hosted by a third party provider, EthicsPoint and allows our associates to submit reports anonymously (or not), track the progress of their report, provide supporting evidence, and access to open lines of communication with the individuals investigating the claims. The report should describe one or more of the following, as applicable:

  • A violation or a failure to comply with a law, rule, regulation or Company policy, including any violations or failures relating to accounting, internal accounting controls or auditing matters.

  • A concern that questionable accounting, internal accounting controls or auditing practices have taken place or are taking place.

  • An allegation or concern that a representative, officer or director who, in accordance with this Policy, reported an alleged violation or concern was retaliated against.

  • You may choose to submit a report openly or confidentially. When reporting a violation or concern, please provide the time, location and nature of the matter, the names of people involved and other details so it can be investigated. You have the option to submit a report by either the website or phone number number below:

NAVEX Global

Weblink: pacapts.ethicspoint.com

Tel: 1-844-449-7489