Frontier Communications 2013 Annual Report Download - page 54

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Item 9A. Controls and Procedures
(i) Evaluation of Disclosure Controls and Procedures
We carried out an evaluation, under the supervision and with the participation of our management,
including our principal executive officer and principal financial officer, regarding the effectiveness of our
disclosure controls and procedures (as defined in Rules 13a–15(e) and 15d–15(e) under the Securities
Exchange Act of 1934, as amended). Based upon this evaluation, our principal executive officer and
principal financial officer concluded, as of the end of the period covered by this report, December 31,
2013, that our disclosure controls and procedures were effective.
(ii) Internal Control Over Financial Reporting
(a) Management’s annual report on internal control over financial reporting
Our management report on internal control over financial reporting appears on page F-2.
(b) Report of registered public accounting firm
The report of KPMG LLP, our independent registered public accounting firm, on internal control over
financial reporting appears on page F-4.
(c) Changes in internal control over financial reporting
We reviewed our internal control over financial reporting at December 31, 2013.
There have been no changes in our internal control over financial reporting identified in an evaluation
thereof that occurred during the last fiscal quarter of 2013 that materially affected, or is reasonably likely
to materially affect, our internal control over financial reporting.
On May 14, 2013, the Committee of Sponsoring Organizations of the Treadway Commission (COSO)
issued its updated Internal Control—Integrated Framework (the 2013 Framework) and related illustrative
documents. COSO will continue to make available its original Framework during the transition period
extending to December 15, 2014. The Company currently utilizes COSO’s original Framework, which was
published in 1992 and is recognized as the leading guidance for designing, implementing and conducting
internal controls over external financial reporting and assessing their effectiveness. The 2013 Framework
is expected to help organizations design and implement internal control in light of many changes in
business and operating environments since the issuance of the original Framework, broaden the application
of internal control in addressing operations and reporting objectives, and clarify the requirements for
determining what constitutes effective internal control. We plan to adopt the 2013 Framework in 2014 and
do not expect that it will have a significant impact on the Company.
Item 9B. Other Information
None.
53
FRONTIER COMMUNICATIONS CORPORATION AND SUBSIDIARIES