Earthlink 2008 Annual Report Download - page 61

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Table of Contents
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
The Board of Directors and
Stockholders of EarthLink, Inc.
We have audited the accompanying consolidated balance sheets of EarthLink, Inc. as of December 31, 2007 and 2008, and the related
consolidated statements of operations, stockholders' equity and comprehensive income (loss), and cash flows for each of the three years in the
period ended December 31, 2008. These financial statements are the responsibility of the Company's management. Our responsibility is to
express an opinion on these financial statements based on our audits.
We conducted our audits in accordance with 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 consolidated financial
position of EarthLink, Inc. at December 31, 2007 and 2008, and the consolidated results of its operations and its cash flows for each of the three
years in the period ended December 31, 2008, in conformity with U.S. generally accepted accounting principles.
We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States),
EarthLink, Inc.'s internal control over financial reporting as of December 31, 2008, based on criteria established in Internal Control—
Integrated
Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission and our report dated February 26, 2009
expressed an unqualified opinion thereon.
Atlanta, Georgia
February 26, 2009
57
/s/ Ernst & Young LLP