Clearwire 2008 Annual Report Download - page 133

ITEM
9.
Ch
an
g
es In an
d
Disa
g
reements wit
h
Accountants on Accountin
g
an
d
Financia
l
Disc
l
osure
KPMG LLP
i
st
h
e
i
n
d
epen
d
ent au
di
tor
f
or Spr
i
nt Nexte
l
Corporat
i
on an
di
ts su
b
s
idi
ar
i
es, w
hi
c
hi
nc
l
u
d
e
d
t
h
e
Wi
MAX Operat
i
ons o
f
Spr
i
nt Nexte
l
Corporat
i
on, our account
i
n
g
pre
d
ecessor. KPMG LLP au
di
te
d
t
h
e
fi
nanc
i
a
l
s
tatements of the WiMAX Operations of Sprint Nextel Corporation as of December 31, 2007 and for the year then
e
n
d
e
d
.
De
l
o
i
tte & Touc
h
e LLP was t
h
e
i
n
d
epen
d
ent au
di
tor
f
or C
l
earw
i
re Corporat
i
on an
d
su
b
s
idi
ar
i
es (w
hi
c
h
pr
i
or
t
o its mer
g
er with the WiMAX Operations of Sprint Nextel Corporation on November 28, 2009 is referred to as Old
C
l
earw
i
re
)
.De
l
o
i
tte & Touc
h
e LLP au
di
te
d
t
h
e conso
lid
ate
dfi
nanc
i
a
l
statements o
f
O
ld
C
l
earw
i
re as o
f
Decem-
ber 31, 2007 and December 31, 200
6
, and for each of the three years in the period ended December 31, 2007
.
De
l
o
i
tte & Touc
h
e LLP was reta
i
ne
d
as t
h
e
i
n
d
epen
d
ent au
di
tor
f
or C
l
earw
i
re Corporat
i
on an
d
su
b
s
idi
ar
i
es,
t
he compan
y
resultin
g
from the mer
g
er of Old Clearwire and the WiMAX Operations of Sprint Nextel Corporatio
n
on November 28
,
2008. Deloitte & Touche LLP has audited the consolidated financial statements of Clearwire
Corporat
i
on as o
f
Decem
b
er 31, 2008 an
df
or t
h
e
y
ear t
h
en en
d
e
d.
I
n connect
i
on w
i
t
h
t
h
eau
di
to
f
t
h
e year en
d
e
d
Decem
b
er 31, 2007, t
h
ere were no
di
sagreements w
i
t
h
KPMG
LLP on an
y
matter of accountin
g
principles or practices, financial statement disclosure, or auditin
g
scope o
r
p
roce
d
ures, w
hi
c
hdi
sagreements
if
not reso
l
ve
d
to t
h
e
i
r sat
i
s
f
act
i
on wou
ld h
ave cause
d
t
h
em to ma
k
ere
f
erences
i
n
c
onnect
i
on w
i
t
h
t
h
e
i
rop
i
n
i
on to t
h
esu
bj
ect matter o
f
t
h
e
di
sagreement
.
Th
eau
di
t report o
f
KPMG LLP on t
h
e
fi
nanc
i
a
l
statements o
f
t
h
eW
i
MAX Operat
i
ons o
f
Spr
i
nt Nexte
l
Corporation for the
y
ear ended December 31, 2007 did not contain an
y
adverse opinion or disclaimer of opinion, no
r
was it qualified or modified as to uncertainty, audit scope, or accounting principles.
ITEM 9
A.
C
ontro
l
san
d
Proce
d
ures
E
valuation of Disclosure
C
ontrols and Procedures
We maintain disclosure controls and procedures that are designed to ensure that information required to b
e
di
sc
l
ose
di
n our reports
fil
e
d
un
d
er t
h
e Exc
h
ange Act
i
s recor
d
e
d
, processe
d
, summar
i
ze
d
an
d
reporte
d
w
i
t
hi
nt
he
ti
me
p
er
i
o
d
ss
p
ec
ifi
e
di
nt
h
e SEC’s ru
l
es an
df
orms. D
i
sc
l
osure contro
l
san
dp
roce
d
ures
i
nc
l
u
d
e contro
l
san
d
p
rocedures designed to ensure that such information is accumulated and communicated to our management,
i
ncluding our Chief Executive Officer (CEO), President, Chief Financial Officer (CFO) and Chief Accounting
Offi
cer (CAO), as appropr
i
ate, to a
ll
ow t
i
me
ly d
ec
i
s
i
ons re
g
ar
di
n
g
requ
i
re
dfi
nanc
i
a
ldi
sc
l
osure.
Our mana
g
ement, under the supervision and with the participation of our CEO, President, CFO and CAO, ha
s
c
ompleted an evaluation of the effectiveness of the desi
g
n and operation of our disclosure controls and procedure
s
(as defined in Rule 13a-15(e) under the Exchange Act) as of the end of the fiscal year ended December 31, 2008.
Based on our evaluation of the effectiveness of the desi
g
n and operation of our disclosure controls and procedures,
our mana
g
ement, includin
g
our CEO, President, CFO and CAO, concluded that as of December 31, 2008, ou
r
di
sc
l
osure contro
l
san
d
proce
d
ures were e
ff
ect
i
ve
.
Thi
s annua
l
report
d
oes not
i
nc
l
u
d
e a report o
f
management’s assessment regar
di
ng
i
nterna
l
contro
l
over
fi
nanc
i
a
l
report
i
n
g
or an attestat
i
on report o
f
t
h
e compan
y
’s
i
n
d
epen
d
ent re
gi
stere
d
pu
bli
c account
i
n
gfi
rm. I
n
addition, Clearwire completed a series of transactions with privatel
y
-held subsidiaries of Sprint on November 28
,
2008,
i
nc
l
u
di
ng Spr
i
nt Ho
ld
Co LLC, w
hi
c
hi
s
d
eeme
d
to
b
eO
ld
C
l
earw
i
re’s “acqu
i
rer”
f
or account
i
ng an
dfi
nanc
i
a
l
r
eport
i
ng purposes. For t
h
e purposes o
f
app
l
y
i
ng t
h
e requ
i
rements o
f
Item 308T o
f
Regu
l
at
i
on S-K, pursuant to a
waiver
g
ranted b
y
the SEC permittin
g
Clearwire to rel
y
on the transition period rules of the SEC, Clearwire has bee
n
d
eeme
d
to
b
e a new
l
y-pu
bli
c company an
d
w
ill
prov
id
e
b
ot
h
reports
b
eg
i
nn
i
ng w
i
t
h
t
h
e year en
di
ng Decem
b
er 31
,
2009.
ITEM 9B.
O
t
h
er In
f
ormation
N
one.
121