TSX: HSM     OTC: HSDT

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Stock Quote - HSDT

*Delayed quote courtesy of Yahoo.

Stock Quote - HSM-T

*Delayed quote courtesy of Yahoo.

Our shareholders depend on our honesty and integrity, particularly when measuring the financial performance of our Company. We must maintain ethical, honest, and reliable accounting practices at all times. This includes all aspects of our financial activities and every individual who has any responsibility for the Company financial information.

Every Employee who participates in the financial control and reporting processes of the Company is involved in our effort to provide the public with an honest and complete understanding of our financial strength.

It is of monumental importance to Helius that all disclosures in public communications made by Helius and in financial reports and documents that Helius files with, or submits to, the Securities and Exchange Commission is full, fair, accurate, timely and understandable. Each Director and Employee must take all steps available to assist Helius in these responsibilities consistent with his or her role within our company. In particular, you are required to provide prompt and accurate answers to all inquiries made to you in connection with Helius’s preparation of its public reports and disclosures and report all material information of which you are aware that affects public disclosures made by Helius.

If you have responsibility over any aspect of the Company’s financial activities (including, but not limited to, processing of cash receipts or processing or approval of payments; creation, processing or approval of invoices and credit memos; payroll and benefits decisions; approval of expense reports and any and all other transactions; or the estimation of reserves or other claims or the amount of any accrual of deferral; or the recording of any of the foregoing in the Company’s ledgers) and/or the preparation of the Company’s financial statements or other reports, you must ensure your involvement complies with honest and accurate procedures.

We must ensure that our Company’s financial information is accurate and complete. Our shareholders and regulators, among others, expect us to do so. The records we create as part of our daily responsibilities have a significant impact on the financial information our Company discloses and the larger decisions we make. All of our Employees who are involved in this preparation and communication effort must understand and comply with our Code and Company standard for public disclosure.

As an Employee involved in the preparation of Company financials, you shall not subvert the Company’s established systems of internal management and accounting controls, maintain funds or assets for any illegal or improper purposes or make false or misleading statements in any Company documents, reports or records. No undisclosed or unrecorded accounts may be established using the Company’s funds or other assets. All accounting records and the financial reports produced from those records must be kept and presented in accordance with applicable law, must accurately and fairly reflect in reasonable detail the Company’s assets, liabilities, revenue and expenses, and must be in accordance with generally accepted accounting principles.

Transactions must be promptly supported by accurate and reasonably detailed documentation and recorded in the proper account. Best efforts are to be made to record transactions in the proper accounting time period. To the extent that estimates are necessary, they must be based on your good faith judgment and be supported by appropriate documentation. No payment or the related accounting entry may be approved or made with the intention or understanding that any part of the payment will be used for any purpose other than that described by the document supporting the entry or payment.

If you receive inquiries from the Company’s independent accountants, you must respond promptly, fully and accurately.

If you have any questions about this section of the Code, or have a work-related question or concern, you should take it up directly with the CFO.