HR Block 2009 Annual Report Download - page 45

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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
The Board of Directors and Stockholders
H&R Block, Inc.:
We have audited, before the effects of the retrospective adjustments to present the results of operations of HRB
Financial Corporation as discontinued operations described in note 19, the accompanying consolidated
statements of operations and comprehensive income (loss), stockholders’ equity, and cash flows of H&R
Block, Inc. and subsidiaries (the Company) for the year ended April 30, 2007. In connection with our audit of
the consolidated financial statements, we have also audited before the effects of the retrospective adjustments
described in note 19, the financial statement schedule as of April 30, 2007 listed in the Index at Item 15. The 2007
consolidated financial statements and financial statement schedule before the effects of the adjustments
discussed in note 19 are not presented herein. The 2007 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 audit.
We conducted our audit 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 consolidated financial statements are free of material misstatement. An audit includes examining, on
a test basis, evidence supporting the amounts and disclosures in the consolidated 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 audit provides a reasonable basis for
our opinion.
In our opinion, the 2007 consolidated financial statements, before the effects of the retrospective adjustments to
present the results of operations of HRB Financial Corporation as discontinued operations described in note 19,
present fairly, in all material respects, the results of operations and cash flows of H&R Block, Inc. and its
subsidiaries for the year ended April 30, 2007 in conformity with U.S. generally accepted accounting principles.
Also, in our opinion, the related financial statement schedule, before the effects of the retrospective adjustments
described in note 19, 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.
We were not engaged to audit, review or apply any procedures to the retrospective adjustments to present the
results of operations of HRB Financial Corporation as discontinued operations described in note 19, and,
accordingly, we do not express an opinion or any other form of assurance about whether such adjustments
are appropriate and have been properly applied. These adjustments were audited by a successor auditor.
Kansas City, Missouri
June 29, 2007
H&R BLOCK 2009 Form 10K 41