Rue 21 2010 Annual Report Download - page 70

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Item 9. Changes In and Disagreements with Accountants on Accounting and Financial Disclosure.
None.
Item 9A. Controls and Procedures.
Evaluation of Disclosure Controls and Procedures
Our management has evaluated, under the supervision and with the participation of our Chief Executive
Officer and Chief Financial Officer, the effectiveness of our disclosure controls and procedures, as defined in
Rule 13(a)-15(e), as of the end of the period covered by this Annual Report on Form 10-K pursuant to
Rule 13a-15(b) under the Exchange Act. Based on that evaluation, our Chief Executive Officer and Chief Financial
Officer have concluded that our disclosure controls and procedures as of the end of the period covered by this
Annual Report on Form 10-K are effective in ensuring that information required to be disclosed in our Exchange
Act reports is (1) recorded, processed, summarized and reported in a timely manner and (2) accumulated and
communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as
appropriate to allow timely decisions regarding required disclosure.
Management’s Report on Internal Control over Financial Reporting
Our management is responsible for establishing and maintaining adequate internal control over financial
reporting, as defined in Rules 13a-15(f) under the Exchange Act.. Our internal control over financial reporting is a
process designed to provide reasonable assurance to our management and board of directors regarding the reliability
of our financial reporting and the preparation and fair presentation of published financial statements in accordance
with accounting principles generally accepted in the United States of America.
Our management assessed the effectiveness of our internal control over financial reporting as of January 29,
2011. In making this assessment, management used the criteria set forth by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO) in Internal Control — Integrated Framework. Based on
that assessment, our management concluded that, as of January 29, 2011, our internal control over financial
reporting is effective based on those criteria.
The Company’s independent registered public accounting firm that audited the consolidated financial
statements included in this Annual Report issued an attestation report on the Company’s internal control over
financial reporting.
Changes in Internal Control over Financial Reporting
There was no change in the Company’s internal control over financial reporting that occurred during the
Company’s fourth quarter of fiscal year 2010 that has materially affected, or is reasonably likely to materially affect,
the Company’s internal control over financial reporting.
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