Frontier Communications 2005 Annual Report Download - page 53

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Report of Independent Registered Public Accounting Firm
The Board of Directors and Shareholders
Citizens Communications Company:
We have audited the accompanying consolidated balance sheets of Citizens Communications Company and
subsidiaries as of December 31, 2005 and 2004, and the related consolidated statements of operations,
shareholders' equity, comprehensive income (loss) and cash flows for each of the years in the three-year period
ended December 31, 2005. These consolidated financial statements are the responsibility of the Company's
management. Our responsibility is to express an opinion on these consolidated financial statements 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 Citizens Communications Company and subsidiaries as of December 31, 2005 and 2004 and
the results of their operations and their cash flows for each of the years in the three-year period ended December
31, 2005, in conformity with U.S. generally accepted accounting principles. As discussed in Note 2 to the
consolidated financial statements, the Company adopted Statement of Financial Accounting Standards No. 143,
“Accounting for Asset Retirement Obligations” as of January 1, 2003.
We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board
(United States), the effectiveness of Citizens Communications Company and subsidiaries internal control over
financial reporting as of December 31, 2005, based on criteria established in Internal Control—Integrated
Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), and
our report dated March 1, 2006 expressed an unqualified opinion on management’s assessment of, and the
effective operation of, internal control over financial reporting.
Stamford, Connecticut
March 1, 2006
F-4