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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
The Board of Directors and Stockholders
Computer Associates International, Inc.
We have audited the accompanying consolidated balance sheets of Computer Associates International, Inc. and
subsidiaries as of March 31, 2004 and 2003, and the related consolidated statements of operations, stockholders’ equity,
and cash flows for each of the years in the three-year period ended March 31, 2004. Our audits also included the financial
statement schedule as of and for the years ended March 31, 2004, 2003, and 2002 listed in the Index at Item 15(d). These
consolidated financial statements and financial statement schedule are the responsibility of the Company’s
management. Our responsibility is to express an opinion on these consolidated financial statements and financial
statement schedule based on our audits.
We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United
States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting
the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used
and significant estimates made by management, as well as evaluating the overall financial statement presentation.
We believe that our audits provide a reasonable basis for our opinion.
In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial
position of Computer Associates International, Inc. and subsidiaries as of March 31, 2004 and 2003, and the results of
their operations and their cash flows for each of the years in the three-year period ended March 31, 2004, in conformity
with accounting principles generally accepted in the United States of America. Also, in our opinion, the related financial
statement schedule, when considered in relation to the basic consolidated financial statements taken as a whole, presents
fairly, in all material respects, the information set forth therein.
As discussed in Note 1 to the consolidated financial statements, effective April 1, 2003, the Company adopted the fair
value method of accounting provisions of Statement of Financial Accounting Standards (SFAS) No. 123, “Accounting for
Stock-Based Compensation,” as amended by SFAS No. 148, “Accounting for Stock-Based Compensation — Transition
and Disclosure — an amendment of SFAS 123.”
As discussed in Note 1 to the consolidated financial statements, effective April 1, 2002, the Company adopted the provisions
of SFAS No. 142, “Goodwill and Other Intangible Assets.”
KPMG LLP
New York, New York
June 7, 2004
CA 2004 FORM 10-K | PAGE 43