Frontier Communications 2014 Annual Report Download - page 53

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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, 2014, 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, 2014.
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 2014 that materially affected, or is
reasonably likely to materially affect, our internal control over financial reporting.
In May 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. The original COSO Framework was published in 1992 and was recognized
as the leading guidance for designing, implementing and conducting internal controls over external
financial reporting and assessing its 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 adopted the 2013 Framework during
2014, which did not have a significant impact on the Company.
Item 9B. Other Information
None.
52
FRONTIER COMMUNICATIONS CORPORATION AND SUBSIDIARIES