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Report of 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, 2008 and
2007, 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, 2008. 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, 2008 and 2007, and the results of their operations and their cash
flows for each of the years in the three-year period ended March 31, 2008, 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.
We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United
States), CA, Inc. and subsidiaries internal control over financial reporting as of March 31, 2008, 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 May 23, 2008, expressed an unqualified opinion on the
effectiveness of the Company’s internal control over financial reporting.
Effective April 1, 2007, the Company adopted the provisions of Financial Accounting Standards Board (FASB)
Interpretation No. 48, Accounting for Uncertainty in Income Taxes — an interpretation of FASB Statement No. 109, which
clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements.
As discussed in Note 1(s) to the consolidated financial statements, during the fourth quarter of fiscal year 2008, the
Company changed its method of accounting for accounts receivable and unearned revenue on billed and uncollected
amounts due from customers from a “net method of presentation” to a “gross method of presentation”.
/s/ KPMG LLP
New York, New York
May 23, 2008
62