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55 ANNUAL REPORT 2006
Report of Independent Registered Public Accounting Firm
To the Shareholders and the Board of Directors
of Ricoh Company, Ltd.:
We have audited the accom panying consolidated balance sheets of Ricoh Com pany, Ltd. ( a Japanese
corporation) and subsidiaries as of March 31, 2005 and 2006, and the related consolidated
statem ents of incom e, shareholders’ investm ent and cash flows for each of the years in the three-year
period ended March 31, 2006, expressed in yen. These consolidated financial statem ents are the
responsibility of the Com pany’s m anagement. Our responsibility is to express an opinion on these
consolidated financial statem ents based on our audits.
We conducted our audits in accordance with the Standards of the Public Com pany 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 m aterial
misstatem ent. An audit includes exam ining, 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 estim ates made by managem ent, as well as evaluating the overall financial
statem ent 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 Ricoh Com pany, Ltd. and subsidiaries as of March 31, 2005 and
2006, 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 conform ity with U.S. generally accepted accounting principles.
The accom panying consolidated financial statements as of and for the year ended March 31, 2006
have been translated into United States dollars solely for the convenience of the reader. We have
audited the translation and, in our opinion, the consolidated financial statem ents, expressed in yen,
have been translated into dollars on the basis set forth in Note 2 to the consolidated financial
statem ents.
Tokyo, Japan
April 26, 2006, except for note 19 which is as of May 31, 2006