Cincinnati Bell 2006 Annual Report Download - page 215

Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure
No reportable information under this item.
Item 9A. Controls and Procedures
(a) Evaluation of disclosure controls and procedures.
The term “disclosure controls and procedures” (defined in SEC Rule 13a-15(e)) refers to the controls
and other procedures of a company that are designed to ensure that information required to be disclosed by a
company in the reports that it files under the Securities Exchange Act of 1934 (the “Exchange Act”) is
recorded, processed, summarized and reported within required time periods. Disclosure controls and
procedures include, without limitation, controls and procedures designed to ensure that information required
to be disclosed is accumulated and communicated to management, including the Chief Executive Officer
and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure.
Cincinnati Bell Inc.’s management, with the participation of the Chief Executive Officer and Chief
Financial Officer, have evaluated the effectiveness of the Company's disclosure controls and procedures as
of December 31, 2006 (the “Evaluation Date”). Based on that evaluation, Cincinnati Bell Inc.’s Chief
Executive Officer and Chief Financial Officer have concluded that, as of the Evaluation Date, such controls
and procedures were effective to ensure that information the Company is required to disclose in reports that
are filed or submitted under the Exchange Act are recorded, processed, summarized, and reported within the
time periods specified in the SEC’s rules and forms, and that such information is accumulated and
communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as
appropriate, to allow timely decisions regarding required disclosure.
(b) Management’s report on internal control over financial reporting.
Management’s Report on Internal Control over Financial Reporting and the Report of Independent
Registered Public Accounting Firm thereon are set forth in Part II, Item 8 of this Annual Report on
Form 10-K.
(c) Changes in internal control over financial reporting.
The term “internal control over financial reporting” (defined in SEC Rule 13a-15(f)) refers to the
process of a company that is designed to provide reasonable assurance regarding the reliability of financial
reporting and the preparation of financial statements for external purposes in accordance with generally
accepted accounting principles. Cincinnati Bell Inc.’s management, with the participation of the Chief
Executive Officer and Chief Financial Officer, have evaluated any changes in the Company’s internal
control over financial reporting that occurred during the fourth quarter of 2006, and they have concluded
that there was no change to Cincinnati Bell Inc.’s internal control over financial reporting in the fourth
quarter of 2006 that has materially affected, or is reasonably likely to materially affect, Cincinnati Bell
Inc.’s internal control over financial reporting.
Item 9B. Other Information
No reportable information under this item.
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