Logitech 2010 Annual Report Download - page 88

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78
(2) Audit-related fees. This category represents consultation on issues such as acquisition accounting, due
diligence services in connection with acquisitions, review and testing of the impact of new accounting
pronouncements, and other topics.
(3) Tax fees. This category represents fees for tax compliance, assistance with tax audits, tax advice and tax
planning.
(4) All other fees. This category primarily represents fees for government grant audits and database licenses.
PRE-APPROVAL PROCEDURES AND POLICIES
The Audit Committee pre-approves all audit and non-audit services provided by PwC. This pre-approval
must occur before the auditor is engaged. The Audit Committee pre-approves categories of non-audit services and
a target fee associated with each category. Usage of PwC fees against the target is presented to the Audit Committee
at each in-person quarterly meeting, with additional amounts requested as needed. Services that last longer than a
year must be re-approved by the Audit Committee.
The Audit Committee can delegate the pre-approval ability to a single independent member of the Audit
Committee. The delegate must communicate all services approved at the next scheduled Audit Committee meeting.
The Audit Committee or its delegate can pre-approve types of services to be performed by PwC with a set dollar
limit per type of service. The Vice President, Corporate Controller is responsible for ensuring that the work
performed is within the scope and dollar limit as approved by the Audit Committee. Management must report to
the Audit Committee the status of each project or service provided by PwC.