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Note 1. Basis of Presentation
6 Months Ended
Jun. 30, 2013
Notes to Financial Statements  
Basis of Presentation

The unaudited interim balance sheet as of June 30, 2013 and statements of operations for the three and six month periods ended June 30, 2013 and 2012, and statements of cash flows for the six month periods ended June 30, 2013 and 2012 included herein, have been prepared in accordance with the instructions for Form 10-Q under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and Article 10 of Regulation S-X under the Exchange Act. In the opinion of the management, they include all normal recurring adjustments necessary for a fair presentation of the financial statements. Results of operations reported for the interim periods are not necessarily indicative of results for the entire year. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted pursuant to such rules and regulations relating to interim financial statements. The interim financial information should be read in conjunction with Issuer Direct Corporation’s (the “Company’s”) 2012 audited financial statements filed on Form 10-K.