EXHIBIT      14.0

**Introduction**

**1.**
**Compliance      with Laws, Rules and Regulations **

**2.**
**Conflicts      of Interest **

|   | ● | Owning                    a financial interest in any outside company that provides or                    seeks to                    provide goods or services to CPI; |
|--------|---------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | ● | Receiving                    any benefit from an outside company or person, directly or indirectly                    (other than as a normal customer or shareholder), as a result                    of having                    the authority to influence Company                    decisions; |
|--------|---------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | ● | Receiving                    a loan or a guarantee of obligation from an outside company (other                    than as                    a normal customer); |
|--------|---------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | ● | Purchasing,                    trading or dealing with real estate which CPI purchases, sells                    or                    leases; |
|--------|---------|------------------------------------------------------------------------------------------------------------------------------------------------|

|   | ● | Holding                    a position, such as the owner, partner, manager, distributor                    or major                    shareholder, that may involve receipt of a benefit of any kind                    from a                    competitor or other outside company that could interfere with                    the best                    interests of CPI. (This does not preclude a family member of                    any employee,                    officer or director from holding such a position, but it does                    require                    vigilance to avoid any conflict of                    interest.) |
|--------|---------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**3.      **
**Gift      Giving and Receiving**

**4.**
**Insider      Trading **

**5.**
**Corporate      Opportunities**

**6.**
**Competition      and Fair Dealing**

**7.**
**Discrimination      and Harassment**

**8.**
**Record-Keeping**

**9.**
**Confidentiality**

**10.**
**Protection      and Proper Use of Company Assets**

**11.      **
**Public      Company Reporting**

**12.**
**Amendments      and Waivers of the Code of Business Conduct and Ethics**

**13.**
**Reporting      any Illegal or Unethical Behavior **

**14.**
**Accounting      Complaints **

**15.**
**Compliance      Procedures **

|   | ● | Make                sure you have all the facts. In order to reach the right solutions,                we                must be as fully informed as                possible. |
|--------|---------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | ● | Ask                yourself: What specifically am I being asked to do? Does it seem                unethical                or improper? This will enable you to focus on the specific question                you                are faced with, and the alternatives you have. Use your judgment                and                common sense; if something seems unethical or improper, it probably                is. |
|--------|---------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | ● | Clarify                your responsibility and role. In most situations, there is shared                responsibility. Are your colleagues informed? It may help to get                others                involved and discuss the problem. |
|--------|---------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | ● | Discuss                the problem with your supervisor. This is the basic guidance for                all                situations. In many cases, your supervisor will be more knowledgeable                about the question, and will appreciate being included in the                decision-making process. Remember that it is your supervisor’s                responsibility to help solve                problems. |
|--------|---------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | ● | If                you are unsure of what to do in any situation, seek guidance before                you act. |
|--------|---------|---------------------------------------------------------------------------------------------------------------|

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| (Signature)                                                                        |
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| (Print                  Name)                                                      |
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| Social                  Security Number(For                  internal filing only) |
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| (Date)                                                                             |

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