Computer Associates 2005 Annual Report Download - page 158

Exhibit 23
Consent of Independent Registered Public Accounting Firm
The Board of Directors and Stockholders
Computer Associates International, Inc.:
We consent to the incorporation by reference in the registration statements on Form S-8 (Nos. 333-127602, 333-127601, 333-120849,
333-126273, 333-108665, 333-100896, 333-88916, 333-32942, 333-31284, 333-83147, 333-80883, 333-79727, 333-62055, 333-19071,
333-04801, 33-64377, 33-53915, 33-53572, 33-34607, 33-18322, 33-20797, 33-30347, 33-35515, 2-92355, 2-87495 and 2-79751) of
Computer Associates International, Inc. of our report dated June 29, 2005, except for notes 9 and 12 (b), which are as of October 18,
2005, with respect to the consolidated balance sheets of Computer Associates International, Inc. and subsidiaries as of March 31, 2005
and 2004, and the related consolidated statements of operations, stockholders’ equity, and cash flows for each of the years in the
three-year period ended March 31, 2005, and the related financial statement schedule, and our report dated June 29, 2005, except as to
the seventh and tenth paragraphs of Management’ s Report on Internal Control over Financial Reporting (as restated), which are as of
October 18, 2005, with respect to management’ s assessment of the effectiveness of internal control over financial reporting as of
March 31, 2005, and the effectiveness of internal control over financial reporting as of March 31, 2005, which reports appear in the
March 31, 2005, annual report on Form 10-K/A of Computer Associates International, Inc.
Our report dated June 29, 2005, except as to the seventh and tenth paragraphs of Management’ s Report on Internal Control over
Financial Reporting (as restated), which are as of October 18, 2005, on management’ s assessment of the effectiveness of internal control
over financial reporting and the effectiveness of internal control over financial reporting as of March 31, 2005, expresses our opinion
that Computer Associates International, Inc. did not maintain effective internal control over financial reporting as of March 31, 2005
because of the effect of material weaknesses on the achievement of the objectives of the control criteria and contains an explanatory
paragraph that states: (i) the Company did not have policies and procedures over the accounting for credits attributable to software
contracts executed under the Company’ s prior business model that were sufficient to prevent or detect the improper accounting for
credits initially established under side agreements entered into during fiscal years 1998 through 2001; (ii) the Company did not have
policies and procedures to identify, quantify, and record the impact on subscription revenue when a prior business model license
agreement (i.e., license agreements entered into before October 2000 that resulted in upfront software license revenue recognition) was
superseded by a subscription based license agreement prior to the expiration of the prior business model license agreement; and (iii) at
March 31, 2005, the Company had an ineffective control environment in its Europe, Middle East and Africa (“EMEA”) region.
As discussed in Note 12, the consolidated financial statements as of March 31, 2005 and 2004 and for each of the years in the three-year
period ended March 31, 2005 have been restated.
As discussed in note 9, effective April 1, 2005, the Company adopted, on a modified retrospective basis, the provisions of Statement of
Financial Accounting Standards (SFAS) No. 123 (revised 2004), “Share – Based Payments” (SFAS No. 123(R)) which establishes
accounting for stock-based awards exchanged for employee services.
/s/ KPMG LLP
New York, New York
October 18, 2005