Sunbeam 2005 Annual Report Download - page 38

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Report of Independent Registered Public Accounting Firm
The Board of Directors and Stockholders of Jarden Corporation
We have audited the accompanying consolidated balance sheets of Jarden Corporation and subsidiaries
(the “Company”) as of December 31, 2005 and 2004, and the related consolidated statements of income,
stockholders’ equity, and cash flows for each of the three years in the period ended December 31, 2005.
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 the 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 financial statements referred to above present fairly, in all material respects, the
consolidated financial position of Jarden Corporation and subsidiaries at December 31, 2005 and 2004, and
the consolidated results of their operations and their cash flows for each of the three years in the period
ended December 31, 2005, in conformity with U.S. generally accepted accounting principles.
As discussed in Note 1, effective October 1, 2005, the Company adopted SFAS No. 123, Share-Based
Payment (revised 2004).
We also have audited, in accordance with the standards of the Public Company Accounting Oversight
Board (United States), the effectiveness of Jarden Corporation’s internal control over financial reporting as
of December 31, 2005, based on criteria established in Internal Control-Integrated Framework issued by
the Committee of Sponsoring Organizations of the Treadway Commission and our report dated March 3,
2006 expressed an unqualified opinion thereon.
New York, New York
March 3, 2006
36