Supercuts 2010 Annual Report Download - page 155
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To the board of Directors of Regis Corporation
Report of Independent Registered Public Accounting Firm
In our opinion, the accompanying consolidated balance sheet and the related consolidated statement of income, shareholders' equity and
cash flow present fairly, in all material respects, the financial position of Provalliance and its subsidiaries at December 31, 2008, and the results
of their operations and their cash flows for the year then ended in conformity with International Financial Reporting Standards (IFRS) as issued
by the International Accounting Standards Board (IASB). These financial statements are the responsibility of the Company's management. Our
responsibility is to express an opinion of these financial statements based on our audit.
We conducted our audit of these statements 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, assessing the accounting principles used and significant estimates made by management, and evaluating the overall financial
statement presentation. We believe that our audit provide a reasonable basis for our opinion.
November 25, 2009
PricewaterhouseCoopers Audit
Christian Perrier
Partner
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