Cincinnati Bell 2006 Annual Report Download - page 34

INDEPENDENT ACCOUNTANTS
Audit Fees
Deloitte & Touche LLP was the Company’s Independent Accountants for the 2005 and 2006 fiscal years.
Aggregate fees for professional services rendered for the Company by Deloitte & Touche LLP for the years
ended December 31, 2006 and December 31, 2005, were as follows:
2006 2005
Audit Fees .......................................... $1,616,500 $1,540,000
Audit Related Fees ................................... 322,143 305,595
Tax Fees ........................................... — —
All Other Fees ....................................... — —
Total * ........................................... $1,938,643 $1,845,595
* This amount for 2005 does not include $449,615 of tax consulting fees for services rendered by Deloitte Tax
prior to its engagement as the Company’s Independent Accountants.
Audit Fees
The audit fees for the years ended December 31, 2006 and 2005 were for services rendered in connection
with the audit of the Company’s annual consolidated financial statements, review of consolidated financial
statements included in the Company’s reports filed with the SEC and services related to requirements established
by the Sarbanes-Oxley Act of 2002.
Audit Related Fees
The audit related fees for the years ended December 31, 2006 and 2005 were for professional services
rendered for the audits of the Company’s employee benefit plans filed with the SEC, due diligence services and
various accounting consultations.
Tax Fees
The Company did not pay Deloitte & Touche LLP any tax fees for the years ended December 31, 2006 or
2005.
All Other Fees
None.
Engagement of the Independent Accountants and Pre-Approval Policy
In accordance with its charter, the Audit and Finance Committee has the sole authority and responsibility to
select, evaluate, and, if necessary, replace the Independent Accountants. The Audit and Finance Committee has
the sole authority to approve all audit engagement fees and terms. In addition, the Audit and Finance Committee,
or the Chairperson of the Audit and Finance Committee between regularly scheduled meetings, must pre-approve
all services provided to the Company by the Company’s Independent Accountants.
Pursuant to Section 202 of the Sarbanes-Oxley Act of 2002, the Audit and Finance Committee pre-approved
every engagement of PricewaterhouseCoopers LLP through March 21, 2005 to perform audit or non-audit
services on behalf of the Company or any of its subsidiaries. In addition, the Audit and Finance Committee
pre-approved every engagement of Deloitte & Touche LLP to perform audit or non-audit services on behalf of
the Company or any of its subsidiaries since March 21, 2005.
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