Plantronics 2006 Annual Report Download - page 117

part ii
Item 9. Changes in and Disagreements with Accountants on Accounting and Financial
Disclosure
There have been no disagreements with accountants on any matter of accounting principles and practices
or financial disclosure.
Item 9A. Controls and Procedures
Evaluation of disclosure controls and procedures
Our management evaluated, with the participation of our Chief Executive Officer and our Chief
Financial Officer, the effectiveness of our disclosure controls and procedures as of the end of the period
covered by this Annual Report on Form 10-K. Based on this evaluation, our Chief Executive Officer and
our Chief Financial Officer have concluded that our disclosure controls and procedures are effective to
ensure that information we are required to disclose in reports that we file or submit under the Securities
Exchange Act of 1934 (i) is recorded, processed, summarized and reported within the time periods
specified in Securities and Exchange Commission rules and forms, and (ii) is accumulated and
communicated to Plantronic’s management, including our Chief Executive Officer and our Chief
Financial Officer, as appropriate to allow timely decisions regarding required disclosure.
Our disclosure controls and procedures are designed to provide reasonable assurance that such informa-
tion is accumulated and communicated to our management. Our disclosure controls and procedures
include components of our internal control over financial reporting. Management’s assessment of the
effectiveness of our internal control over financial reporting is expressed at the level of reasonable
assurance because a control system, no matter how well designed and operated, can provide only
reasonable, but not absolute, assurance that the control system’s objectives will be met.
Changes in internal control over financial reporting
(a) Management’s Annual Report on Internal Control Over Financial Reporting
Internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange
Act) refers to the process designed by, or under the supervision of, our Chief Executive Officer and Chief
Financial Officer, and effected by our board of directors, management and other personnel, to provide
reasonable assurance regarding the reliability of financial reporting and the preparation of financial
statements for external purposes in accordance with generally accepted accounting principles. Manage-
ment is responsible for establishing and maintaining adequate internal control over our financial
reporting.
We acquired Altec Lansing in August 2005. We have excluded the Altec Lansing business from the scope
of our annual report on internal control over financial reporting as of March 31, 2006. The Altec Lansing
business represents approximately 39.4% of our total assets at March 31, 2006, and approximately 16.1%
of our net revenues for the year ended March 31, 2006.
We have evaluated the effectiveness of our internal control over financial reporting as of March 31, 2006.
This evaluation was performed using the internal control evaluation framework developed by the
Committee of Sponsoring Organizations of the Treadway Commission. Based on such evaluation,
management has concluded that, as of such date, our internal control over financial reporting was
effective.
PricewaterhouseCoopers, LLP has issued an attestation report on management’s assessment of our
internal control over financial reporting. This report is on page 109 of this Form 10-K.
(b) Changes in Internal Control Over Financial Reporting
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