This excerpt taken from the AAPL DEF 14A filed Jan 7, 2009.
APPOINTMENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
In November 2008, the Audit Committee adopted and approved a plan to review the appointment of the Companys independent registered public accounting firm every five years, effective this year. This plan coincides with the requirement under the Sarbanes-Oxley Act of 2002 and applicable regulations that the firms lead partner and concurring partner must rotate off the account every five years. KPMG has served as the Companys independent registered public accounting firm since fiscal 1997. The Audit Committee has reappointed KPMG as the Companys registered independent public accounting firm and approved its fees for fiscal 2009. As part of its current review, the Audit Committee intends to invite KPMG and other independent registered public accounting firms to be considered for the engagement to serve as the Companys independent registered public accounting firm for the remainder of fiscal 2009. The Company therefore is not asking shareholders to ratify at the Annual Meeting the appointment of KPMG as the Companys independent registered public accounting firm for fiscal 2009. Representatives of KPMG will be present at the Annual Meeting and will have an opportunity to respond to appropriate questions.