GameStop 2010 Annual Report Download - page 63

Table of Contents
Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure
None.
Item 9A. Controls and Procedures
(a) Evaluation of Disclosure Controls and Procedures
As of the end of the period covered by this report, the Company's management conducted an evaluation, under the supervision and with the
participation of the principal executive officer and principal financial officer, of the Company's disclosure controls and procedures (as defined in
Rules 13a-15(e) and 15d-15(e) under the Exchange Act) at the reasonable assurance level. Based on this evaluation, the principal executive officer
and principal financial officer concluded that, as of the end of the period covered by this report, the Company's disclosure controls and procedures
are designed to provide reasonable assurance of achieving their objectives and that the Company's disclosure controls and procedures are effective at
the reasonable assurance level. Notwithstanding the foregoing, a control system, no matter how well designed and operated, can provide only
reasonable, not absolute, assurance that it will detect or uncover failures within the Company to disclose material information otherwise required to
be set forth in the Company's periodic reports.
(b) Management's Annual Report on Internal Control Over Financial Reporting
Our management is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in
Exchange Act Rules 13a-15(f) and 15d-15(f). Under the supervision and with the participation of our management, including our principal executive
officer and principal financial officer, we conducted an evaluation of the effectiveness of our internal control over financial reporting based on the
framework in Internal Control — Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based
on our evaluation under the framework in Internal Control — Integrated Framework, our management concluded that our internal control over
financial reporting was effective at the reasonable assurance level as of January 29, 2011. The effectiveness of our internal control over financial
reporting as of January 29, 2011 has been audited by BDO USA, LLP, an independent registered public accounting firm, as stated in their report
which is included in this Form 10-K.
(c) Changes in Internal Control Over Financial Reporting
There was no change in the Company's internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f)
under the Exchange Act) during the Company's most recently completed fiscal quarter that has materially affected, or is reasonably likely to
materially affect, the Company's internal control over financial reporting.
Item 9B. Other Information
None.
PART III
Item 10. Directors, Executive Officers and Corporate Governance*
Code of Ethics
The Company has adopted a Code of Ethics for Senior Financial and Executive Officers that is applicable to the Company's Executive
Chairman, Chairman International, Chief Executive Officer, President, Chief Financial Officer, Chief Accounting Officer, any Executive Vice
President of the Company and any Vice President of the Company employed in a finance or accounting role. This Code of Ethics is filed as
Exhibit 14.1 to this Form 10-K. The Company also has adopted a Code of Standards, Ethics and Conduct applicable to all of the Company's
management-level employees, which is filed as Exhibit 14.2 to this Form 10-K.
In accordance with SEC rules, the Company intends to disclose any amendment (other than any technical, administrative, or other non-
substantive amendment) to either of the above Codes, or any waiver of any provision
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