Document:

IRREVOCABLE TRANSFER AGENT INSTRUCTIONS

                                  March 8, 2006

West Coast Stock Transfer, Inc.
Suite 302, 850 West Hastings Street
Vancouver, British Columbia
Canada V6C 1E1

      RE:   COMPLIANCE SYSTEMS CORPORATION

Ladies and Gentlemen:

      Reference  is made to that  certain  Securities  Purchase  Agreement  (the
"Securities  Purchase  Agreement")  dated of even date  herewith  by and between
Compliance Systems Corporation,  a Nevada corporation  (formerly GSA Publishing,
Inc.) (the  "Company"),  and the Buyers set forth on Schedule I attached thereto
(collectively  the  "Buyers")  and those  certain  Pledge and Escrow  Agreements
(collectively,  the "Pledge Agreements")  between each of (i) the Company,  (ii)
Dean Garfinkel,  and (iii) Barry Brookstein,  and the Buyers and David Gonzalez,
as escrow  agent (the  "Escrow  Agent").  Pursuant  to the  Securities  Purchase
Agreement,  the Company shall sell to the Buyers,  an the Buyers shall  purchase
from the Company, convertible debentures (collectively, the "Debentures") in the
aggregate  principal  amount of One Million Dollars  ($1,000,000),  plus accrued
interest,  which are convertible  into shares of the Company's common stock, par
value $0.001 per share (the "Common  Stock"),  at the Buyers  discretion.  These
instructions  relate to the  following  stock or  proposed  stock  issuances  or
transfers:

1.          The  Company  has  agreed  to  issue  to the  Buyers  shares  of the
            Company's   Common   Stock  upon   conversion   of  the   Debentures
            ("Conversion  Shares")  plus the shares of Common Stock to be issued
            to the Buyers upon  conversion  of accrued  interest and  liquidated
            damages into Common Stock (the "Interest Shares")

2.          The Company,  Dean Garfinkel and Barry Brookstein have prepared,  or
            will promptly prepare a stock certificate  representing  shares (the
            "Escrowed  Shares") of the Common  Stock that have been or are being
            delivered to the Escrow Agent pursuant to the Pledge Agreements.

This letter  shall serve as our  irrevocable  authorization  and  direction to
West Coast Stock Transfer, Inc. (the "Transfer Agent") to do the following:

<PAGE>

1.    Conversion Shares.

      a.    Instructions  Applicable  to  Transfer  Agent.  With  respect to the
            Conversion Shares and the Interest Shares,  the Transfer Agent shall
            issue the  Conversion  Shares and the Interest  Shares to the Buyers
            from time to time upon delivery to the Transfer  Agent of a properly
            completed  and duly  executed  Conversion  Notice  (the  "Conversion
            Notice"),  in the form  attached  hereto as Exhibit I,  delivered on
            behalf of the  Company to the  Transfer  Agent by the Escrow  Agent.
            Upon receipt of a Conversion Notice, the Transfer Agent shall within
            three (3)  Trading  Days  thereafter  (i) issue and  surrender  to a
            common carrier for overnight delivery to the address as specified in
            the Conversion Notice, a certificate,  registered in the name of the
            Buyers or their designees,  for the number of shares of Common Stock
            to which the Buyers shall be entitled as set forth in the Conversion
            Notice or (ii)  provided  Transfer  Agent are  participating  in The
            Depository Trust Company ("DTC") Fast Automated  Securities Transfer
            Program,  upon the  request of the  Buyers,  credit  such  aggregate
            number  of  shares of  Common  Stock to which  the  Buyers  shall be
            entitled to the Buyers' or their designees' balance account with DTC
            through its Deposit Withdrawal At Custodian ("DWAC") system provided
            the  Buyers   causes  its  bank  or  broker  to  initiate  the  DWAC
            transaction. For purposes hereof "Trading Day" shall mean any day on
            which the Nasdaq Market is open for customary trading.

      b.    The Company  hereby  confirms to the  Transfer  Agent and the Buyers
            that certificates  representing the Conversion Shares shall not bear
            any  legend  restricting  transfer  and should not be subject to any
            stop-transfer   restrictions   and   shall   otherwise   be   freely
            transferable on the books and records of the Company;  provided that
            counsel to the Company delivers (i) the Notice of Effectiveness  set
            forth in Exhibit II  attached  hereto and (ii) an opinion of counsel
            in the form set forth in Exhibit III  attached  hereto,  and that if
            the Conversion Shares and the Interest Shares are not registered for
            sale  under  the  Securities  Act of  1933,  as  amended,  then  the
            certificates  for the  Conversion  Shares and Interest  Shares shall
            bear the following legend:

            "THE  SECURITIES  REPRESENTED  BY THIS  CERTIFICATE  HAVE  NOT  BEEN
            REGISTERED  UNDER  THE  SECURITIES  ACT  OF  1933,  AS  AMENDED,  OR
            APPLICABLE  STATE SECURITIES LAWS. THE SECURITIES HAVE BEEN ACQUIRED
            FOR INVESTMENT AND MAY NOT BE OFFERED FOR SALE, SOLD, TRANSFERRED OR
            ASSIGNED IN THE ABSENCE OF AN EFFECTIVE  REGISTRATION  STATEMENT FOR
            THE  SECURITIES  UNDER THE  SECURITIES  ACT OF 1933, AS AMENDED,  OR
            APPLICABLE  STATE  SECURITIES  LAWS, OR AN OPINION OF COUNSEL,  IN A
            FORM REASONABLY  ACCEPTABLE TO THE COMPANY, THAT REGISTRATION IS NOT
            REQUIRED  UNDER  SAID ACT OR  APPLICABLE  STATE  SECURITIES  LAWS OR
            UNLESS SOLD PURSUANT TO RULE 144 UNDER SAID ACT."

                                       2
<PAGE>

      c.    In the event that counsel to the Company  fails or refuses to render
            an opinion as required to issue the Conversion  Shares in accordance
            with the  preceding  paragraph  (either with or without  restrictive
            legends, as applicable),  then the Company irrevocably and expressly
            authorizes  counsel  to the  Buyers  to  render  such  opinion.  The
            Transfer  Agent shall accept and be entitled to rely on such opinion
            for the purposes of issuing the Conversion Shares.

      d.    Instructions  Applicable  to Escrow Agent.  Upon the Escrow  Agent's
            receipt of a properly completed  conversion notice  substantially in
            the form attached as an exhibit to the Debentures,  the Escrow Agent
            shall,  within one (1) Trading Day thereafter,  send to the Transfer
            Agent a Conversion  Notice in the form attached hereto as Exhibit I,
            which shall  constitute an  irrevocable  instruction to the Transfer
            Agent to process such Conversion Notice in accordance with the terms
            of these instructions.

2.             Escrowed Shares.

      a.    With respect to the Escrowed Shares, upon an event of default as set
            forth in the Pledge Agreements,  the Escrow Agent shall send written
            notice to the  Transfer  Agent  ("Escrow  Notice") to transfer  such
            number of Escrow  Shares  as set forth in the  Escrow  Notice to the
            Buyers.  Upon receipt of an Escrow Notice,  the Transfer Agent shall
            promptly  transfer  such  number of Escrow  Shares to the  Buyers as
            shall be set forth in the Escrow  Notice  delivered  to the Transfer
            Agent  by the  Escrow  Agent.  Further,  the  Transfer  Agent  shall
            promptly  transfer  such  shares  from the Buyers to any  subsequent
            transferee  promptly upon receipt of written  notice from the Buyers
            or their  counsel.  If the Escrow Shares are not registered for sale
            under the Securities Act of 1933, as amended,  then the certificates
            for the Escrow Shares shall bear the legend set forth in Section 1b.

      b.    In the event that counsel to the Company  fails or refuses to render
            an  opinion as may be  required  by the  Transfer  Agent to affect a
            transfer of the Escrow  Shares  (either with or without  restrictive
            legends, as applicable),  then the Company irrevocably and expressly
            authorizes  counsel  to the  Buyers  to  render  such  opinion.  The
            Transfer  Agent shall accept and be entitles to rely on such opinion
            for the purpose of transferring the Escrow Shares.

3.             All Shares.

      a.    The  Transfer  Agent shall  reserve  for  issuance to the Buyers the
            Conversion  Shares and the  Escrowed  Shares.  All such shares shall
            remain in reserve with the Transfer Agent until the Buyers  provides
            the Transfer Agent  instructions that the shares or any part of them
            shall be taken out of reserve  and shall no longer be subject to the
            terms of these instructions.

      b.    The Transfer Agent shall rely  exclusively on the Conversion  Notice
            or the Escrow Notice and shall have no liability for relying on such
            instructions.  Any  Conversion  Notice  or Escrow  Notice  delivered
            hereunder  shall  constitute  an  irrevocable   instruction  to  the
            Transfer Agent to process such notice or notices in accordance  with
            the terms thereof.  Such notice or notices may be transmitted to the
            Transfer Agent by facsimile or any commercially reasonable method.

                                       3
<PAGE>

      c.    The Company  hereby  confirms to the  Transfer  Agent and the Buyers
            that no instructions other than as contemplated herein will be given
            to  Transfer  Agent  by the  Company  with  respect  to the  matters
            referenced herein. The Company hereby authorizes the Transfer Agent,
            and the Transfer Agent shall be obligated, to disregard any contrary
            instructions received by or on behalf of the Company.

      Certain  Notice  Regarding the Escrow Agent.  The Company and the Transfer
Agent hereby acknowledge that the Escrow Agent is general counsel to the Buyers,
a partner of the  general  partner  of the  Buyers and  counsel to the Buyers in
connection with the transactions  contemplated and referred herein.  The Company
and the  Transfer  Agent  agree  that in the  event of any  dispute  arising  in
connection  with this Agreement or otherwise in connection  with any transaction
or  agreement  contemplated  and  referred  herein,  the Escrow  Agent  shall be
permitted  to continue to  represent  the Buyers and neither the Company nor the
Transfer Agent will seek to disqualify such counsel.

        The Company  hereby agrees that it shall not replace the Transfer  Agent
as the Company's transfer agent without the prior written consent of the Buyers.

      Any attempt by Transfer  Agent to resign as the Company's  transfer  agent
hereunder shall not be effective until such time as the Company  provides to the
Transfer Agent written notice that a suitable replacement has agreed to serve as
transfer agent and to be bound by the terms and conditions of these  Irrevocable
Transfer Agent Instructions.

      The Company herby confirms and the Transfer Agent  acknowledges that while
any portion of the Debenture  remains unpaid and unconverted the Company and the
Transfer Agent shall not, without the prior consent of the Buyers, (i) issue any
Common Stock or Preferred Stock without consideration or for a consideration per
share  less than the  closing  bid  price  determined  immediately  prior to its
issuance,  (ii) issue any Preferred Stock,  warrant,  option,  right,  contract,
call, or other  security or instrument  granting the holder thereof the right to
acquire Common Stock without consideration or for a consideration per share less
than the closing bid price of the Common Stock determined  immediately  prior to
its issuance, (iii) issue any S-8 shares of the Company's Common Stock.

        The Company and the Transfer Agent hereby  acknowledge  and confirm that
complying  with the terms of this  Agreement does not and shall not prohibit the
Transfer Agent from satisfying any and all fiduciary responsibilities and duties
it may owe to the Company.

      The Company and the Transfer Agent  acknowledge that the Buyers is relying
on the  representations and covenants made by the Company and the Transfer Agent
hereunder  and are a material  inducement to the Buyers  purchasing  convertible
debentures under the Securities Purchase Agreement. The Company and the Transfer
Agent further acknowledge that without such representations and covenants of the
Company and the Transfer Agent made hereunder, the Buyers would not purchase the
Debentures.

                                       4
<PAGE>

      Each party hereto  specifically  acknowledges and agrees that in the event
of a breach or threatened breach by a party hereto of any provision hereof,  the
Buyers  will  be  irreparably  damaged  and  that  damages  at law  would  be an
inadequate  remedy if these  Irrevocable  Transfer Agent  Instructions  were not
specifically enforced.  Therefore, in the event of a breach or threatened breach
by a party hereto, including,  without limitation,  the attempted termination of
the  agency  relationship  created  by this  instrument,  the  Buyers  shall  be
entitled,  in  addition  to all  other  rights  or  remedies,  to an  injunction
restraining such breach,  without being required to show any actual damage or to
post any bond or other security,  and/or to a decree for specific performance of
the provisions of these Irrevocable Transfer Agent Instructions.

        [SIGNATURE PAGE FOLLOWS: REMAINDER OF PAGE INTENTIONALLY BLANK]

                                       5
<PAGE>

      IN  WITNESS  WHEREOF,  the  parties  have  caused  this  letter  agreement
regarding  Irrevocable  Transfer  Agent  Instructions  to be duly  executed  and
delivered as of the date first written above.

                                          COMPANY:

                                          COMPLIANCE SYSTEMS CORPORATION

                                          By:______________________________
                                          Name: Dean Garfinkel
                                          Title: Chairman

                                          _________________________________
                                          David Gonzalez, Esq.

ACKNOWLEDGED, AGREED TO AND ACCEPTED:

WEST COAST STOCK TRANSFER, INC.

By:__________________________________
Name:________________________________
Title:_______________________________

                                       6
<PAGE>

                                   SCHEDULE I

                               SCHEDULE OF BUYERS

                                                        Address/Facsimile
Name                    Signature                       Number of Buyers
---------------------  ------------------------------  -------------------------
Montgomery Equity      By:   Yorkville Advisors, LLC   101 Hudson Street -
Partners, Ltd.                                           Suite 3700
                       Its:  General Partner           Jersey City, NJ  07303
                                                       Facsimile: (201) 985-8266

                       By:_________________________
                       Name: Mark Angelo
                       Its: Portfolio Manager

                                  SCHEDULE I-1
<PAGE>

                                    EXHIBIT I

                  TO IRREVOCABLE TRANSFER AGENT INSTRUCTIONS

                            FORM OF CONVERSION NOTICE

      Reference is made to the Securities  Purchase  Agreement (the  "Securities
Purchase  Agreement") between Compliance Systems  Corporation,  (the "Company"),
and the Buyers set forth on Schedule I attached  thereto dated March 8, 2006. In
accordance  with  and  pursuant  to  the  Securities  Purchase  Agreement,   the
undersigned  hereby  elects to convert  convertible  debentures  into  shares of
common stock,  par value $0.001 per share (the "Common  Stock"),  of the Company
for the amount indicated below as of the date specified below.

Conversion Date:                                 __________________________

Amount to be converted:                          $_________________________

Conversion Price:                                $_________________________

Shares of Common Stock Issuable:                 __________________________

Amount of Debenture unconverted:                 $_________________________

Amount of Interest Converted:                    $_________________________

Conversion Price of Interest:                    $_________________________

Shares of Common Stock Issuable:                 __________________________

Amount of Liquidated Damages:                    $_________________________

Conversion Price of Liquidated Damages:          $_________________________

Shares of Common Stock Issuable:                 __________________________

Total Number of shares of Common Stock to be     __________________________
issued:

                                   EXHIBIT I-1
<PAGE>

Please  issue  the  shares  of  Common  Stock in the  following  name and to the
following address:

Issue to:                                  ______________________________

Authorized Signature:                      ______________________________

Name:                                      ______________________________

Title:                                     ______________________________

Phone #:                                   ______________________________

Broker DTC Participant Code:               ______________________________

Account Number*:                           ______________________________

    * Note that receiving broker must initiate transaction on DWAC System.

                                       2
<PAGE>

                                   EXHIBIT II

                  TO IRREVOCABLE TRANSFER AGENT INSTRUCTIONS

                         FORM OF NOTICE OF EFFECTIVENESS
                            OF REGISTRATION STATEMENT

_________, 2006

___________________
___________________
___________________

Attention: _______________________________

RE:   COMPLIANCE SYSTEMS CORPORATION

Ladies and Gentlemen:

      We are counsel to Compliance  Systems  Corporation,  (the "Company"),  and
have represented the Company in connection with that certain Securities Purchase
Agreement,  dated as of March 8, 2006  (the  "Securities  Purchase  Agreement"),
entered  into by and among the  Company  and the Buyers set forth on  Schedule I
attached thereto  (collectively the "Buyers")  pursuant to which the Company has
agreed to sell to the Buyers up to One Million  Dollars  ($1,000,000) of secured
convertible debentures,  which shall be convertible into shares (the "Conversion
Shares") of the Company's  common stock, par value $0.001 per share (the "Common
Stock"),  in accordance  with the terms of the  Securities  Purchase  Agreement.
Pursuant to the Securities Purchase Agreement, the Company also has entered into
a Registration Rights Agreement, dated as of March 8, 2006, with the Buyers (the
"Investor  Registration Rights Agreement") pursuant to which the Company agreed,
among other things,  to register the Conversion  Shares under the Securities Act
of 1933,  as  amended  (the  "1933  Act").  In  connection  with  the  Company's
obligations under the Securities  Purchase Agreement and the Registration Rights
Agreement,  on _______,  2006, the Company filed a Registration  Statement (File
No.  ___-_________)  (the  "Registration  Statement")  with the  Securities  and
Exchange Commission (the "SEC") relating to the sale of the Conversion Shares.

      In  connection  with the  foregoing,  we advise the Transfer  Agent that a
member of the SEC's staff has advised us by  telephone  that the SEC has entered
an order declaring the  Registration  Statement  effective under the 1933 Act at
____ P.M. on __________, 2006 and we have no knowledge, after telephonic inquiry
of a member of the SEC's staff, that any stop order suspending its effectiveness
has been issued or that any proceedings for that purpose are pending before,  or
threatened  by, the SEC and the  Conversion  Shares are available for sale under
the 1933 Act pursuant to the Registration Statement.

                                  EXHIBIT II-1
<PAGE>

      The Buyers has  confirmed  it shall  comply with all  securities  laws and
regulations   applicable  to  it  including   applicable   prospectus   delivery
requirements upon sale of the Conversion Shares.

                                    Very truly yours,

                                    By:______________________________

                                  EXHIBIT II-2
<PAGE>

                                   EXHIBIT III

                  TO IRREVOCABLE TRANSFER AGENT INSTRUCTIONS

                                 FORM OF OPINION

________________ 2006

VIA FACSIMILE AND REGULAR MAIL

________________
________________
________________

Attention: _______________

      RE:   COMPLIANCE SYSTEMS CORPORATION

Ladies and Gentlemen:

      We have acted as special counsel to Compliance  Systems  Corporation  (the
"Company"),  in  connection  with the  registration  of  ___________shares  (the
"Shares") of its common stock with the Securities and Exchange  Commission  (the
"SEC"). We have not acted as your counsel.  This opinion is given at the request
and with the consent of the Company.

      In rendering  this opinion we have relied on the accuracy of the Company's
Registration Statement on Form SB-2, as amended (the "Registration  Statement"),
filed by the Company with the SEC on _________  ___, 2006. The Company filed the
Registration  Statement on behalf of certain selling  stockholders (the "Selling
Stockholders").  This opinion relates solely to the Selling  Shareholders listed
on Exhibit  "A" hereto and  number of Shares  set forth  opposite  such  Selling
Stockholders'  names. The SEC declared the Registration  Statement  effective on
__________ ___, 2006.

      We  understand  that the  Selling  Stockholders  acquired  the Shares in a
private offering exempt from  registration  under the Securities Act of 1933, as
amended. Information regarding the Shares to be sold by the Selling Shareholders
is  contained  under the  heading  "Selling  Stockholders"  in the  Registration
Statement,  which information is incorporated herein by reference.  This opinion
does not relate to the issuance of the Shares to the Selling  Stockholders.  The
opinions set forth herein  relate  solely to the sale or transfer by the Selling
Stockholders  pursuant to the  Registration  Statement under the Federal laws of
the United States of America.  We do not express any opinion  concerning any law
of any state or other jurisdiction.

      In  rendering  this  opinion  we have  relied  upon  the  accuracy  of the
foregoing statements.

                                  EXHIBIT III-1
<PAGE>

      Based on the  foregoing,  it is our  opinion  that the  Shares  have  been
registered with the Securities and Exchange  Commission under the Securities Act
of 1933,  as  amended,  and that  ________  may remove the  restrictive  legends
contained on the Shares. This opinion relates solely to the number of Shares set
forth opposite the Selling Stockholders listed on Exhibit "A" hereto.

      This opinion is furnished to Transfer  Agent  specifically  in  connection
with the issuance of the Shares,  and solely for your  information  and benefit.
This letter may not be relied upon by  Transfer  Agent in any other  connection,
and it may not be relied  upon by any other  person  or entity  for any  purpose
without our prior written consent.  This opinion may not be assigned,  quoted or
used  without our prior  written  consent.  The  opinions  set forth  herein are
rendered  as of the date hereof and we will not  supplement  this  opinion  with
respect to changes in the law or factual matters subsequent to the date hereof.

Very truly yours,

                                  EXHIBIT III-2
<PAGE>

                                    EXHIBIT A

                         (LIST OF SELLING STOCKHOLDERS)

Name:                                                        No. of Shares:
----------------------------------------------------------   -----------------

                                   EXHIBIT A-1May
      9,
      2005

    

    DeCoria,
      Maichel & Teague, P.S.

    1105
      W.
      Francis, Ste A

    Spokane,
      WA 99205

    

    Re:
      IsoRay Medical, Inc. loan

    

    Gentlemen:

    

    This
      letter will serve as notice and confirmation that Benton Franklin Economic
      Development District will waive enforcement of the following non
      compliance
      loan
      covenant between itself and IsoRay Medical, Inc.

    

    	·  	
            (a)
              As defined by generally accepted accounting principles, the Borrower
              will
              not allow its net working capital position ratio of current assets
              to
              current liabilities to be less than 1.3 to
              1.0.

          

    	·  	
            (g)
              It will not pay annual compensation to its officers, directors (or
              family
              members of its officers, directors, or to any salaried individual,)
              in
              excess of One Hundred Thousand Dollars ($100,000) annually for all
              of said
              persons combined during the life of the
              loan.

          

    	·  	
            (h)
              It will not purchase fixed assets or incur any additional long-term
              lease
              and lease-purchase obligations which require aggregate annual payments
              exceeding twenty-four Thousand Dollars ($24,000) per year. No fixed
              asset
              expenditures shall be made or lease ore lease-purchase obligations
              incurred, the result of which would be to reduce Borrower’s ratio of
              current assets to current liabilities below 1.3 to 1.0 subject to
              re-negotiation, depending upon the need and to be reviewed by
              BFEDD.

          

    	·  	
            (i)
              It will not permit its consolidated ratio of long-term debt (including
              long-term lease and lease-purchase obligations that shall be capitalized
              for the purposed of this Agreement) to equity (including subordinated
              debt) to exceed at any time 3.0 to 1.0. Borrower certifies that there
              is
              currently no long-term debt except as may be disclosed on page 2
              hereinabove.

          

    	·  	
            (j)
              It will not purchase, retire, or acquire, except by gift, any of its
              ownership interest, and it will not merge with any other corporation
              of
              business entity except as approved by the BFEDD except in the case
              of the
              normal sale or acquiring of stock.

          

    

    This
      action is valid as of March 31, 2005, and through June 30, 2006.

    

    Sincerely,

    

    Benton
      Franklin Economic Development District

    

    /s/
      Dante
      Montoya

    

    Dante
      Montoya

    Senior
      Economic Development Loan Officer

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