code: public List<String> process() throws IOException {
  		MissingRecordAwareHSSFListener listener = new MissingRecordAwareHSSFListener(this);
  		formatListener = new FormatTrackingHSSFListener(listener);
  
  		HSSFEventFactory factory = new HSSFEventFactory();
  		HSSFRequest request = new HSSFRequest();
  
  		if(outputFormulaValues) {
  			request.addListenerForAllRecords(formatListener);
  		} else {
  			workbookBuildingListener = new SheetRecordCollectingListener(formatListener);
  			request.addListenerForAllRecords(workbookBuildingListener);
  		}
  
  		factory.processWorkbookEvents(request, fs);
  		
  		return results;
  	}
docs: Initiates the processing of the XLS file to CSV