This excerpt taken from the APAC DEF 14A filed Apr 25, 2007.
RELATIONSHIP WITH INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
Fees billed to us by Ernst & Young LLP (E&Y), our independent registered public accounting firm for fiscal year 2006, and by Deloitte & Touche LLP (D&T), our independent registered public accounting firm for fiscal year 2005 and the first quarter of fiscal year 2006, for services rendered were as follows:
Audit Fees include fees associated with the annual audit, the reviews of our quarterly reports on Form 10-Q, fees associated with the services normally provided by the independent registered public accounting firm in connection with statutory and regulatory filings or engagements, and fees associated with Section 404 attestation services.
Audit Related Fees include fees for information systems audits.
Tax Fees include tax compliance and assistance with tax audits.
All Other Fees represent fees associated with tax planning advice and 8-K review.