Computer Associates 2006 Annual Report Download - page 116

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Report of the Independent Registered Public Accounting Firm
The Board of Directors and Stockholders
CA, Inc.:
We have audited the accompanying consolidated balance sheets of CA, Inc. and subsidiaries as of March 31, 2006
and 2005, 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, 2006. In connection with our audits of the consolidated financial
statements, we also audited the consolidated financial statement schedule listed in Item 15(c). These 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 audits.
We conducted our audits 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 financial statements are free of material misstatement. An audit includes examining, on a test basis,
evidence supporting the amounts and disclosures in the 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 audits provide a reasonable basis for our opinion.
In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the
financial position of CA, Inc. and subsidiaries as of March 31, 2006 and 2005, and the results of their operations and
their cash flows for each of the years in the three-year period ended March 31, 2006, in conformity with
U.S. generally accepted accounting principles. Also, in our opinion, the related financial statement schedule, 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.
As discussed in Note 12, the consolidated financial statements as of March 31, 2005 and for each of the years in the
two-year period ended March 31, 2005 have been restated.
We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board
(United States), the effectiveness of CA, Inc.’s internal control over financial reporting as of March 31, 2006, based
on criteria established in Internal Control — Integrated Framework issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO), and our report dated July 31, 2006, expressed an unqualified
opinion on management’s assessment of, and an adverse opinion on the effective operation of, internal control over
financial reporting.
/s/ KPMG LLP
New York, New York
July 31, 2006
96