EBAY » Topics » AUDIT AND OTHER PROFESSIONAL FEES

This excerpt taken from the EBAY DEF 14A filed Mar 19, 2009.
AUDIT AND OTHER PROFESSIONAL FEES
 
During the fiscal years ended December 31, 2008 and December 31, 2007, fees for services provided by PricewaterhouseCoopers LLP, or PwC, were as follows (in thousands):
 
                 
    Year Ended
 
    December 31,  
    2008     2007  
 
Audit Fees
  $ 6,708     $ 5,813  
Audit-Related Fees
    1,015       805  
Tax Fees
           
All Other Fees
           
                 
Total
  $ 7,723     $ 6,618  
                 
 
“Audit Fees” consist of fees incurred for services rendered for the audit of eBay’s annual financial statements, review of financial statements included in eBay’s quarterly reports on Form 10-Q, other services normally provided in connection with statutory and regulatory filings, and for attestation services related to Sarbanes-Oxley compliance. “Audit-Related Fees” consist of fees billed for due diligence procedures in connection with acquisitions and divestitures and consultation regarding financial accounting and reporting matters. We did not incur any “Tax Fees” or “All Other Fees” in the fiscal years ended December 31, 2008 or 2007.


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The Audit Committee has determined that the non-audit services rendered by PwC were compatible with maintaining their independence. All such non-audit services were pre-approved pursuant to the pre-approval policy set forth below.
 
AUDIT AND OTHER PROFESSIONAL FEES
 
During the fiscal years ended December 31, 2006 and December 31, 2007, fees for services provided by PricewaterhouseCoopers LLP, or PwC, were as follows (in thousands):
 
                 
    Year Ended
 
    December 31,  
    2006     2007  
 
Audit Fees
  $ 5,694     $ 5,813  
Audit-Related Fees
    756       805  
Tax Fees
           
All Other Fees
           
Total
  $ 6,450     $ 6,618  
 
“Audit Fees” consist of fees incurred for services rendered for the audit of eBay’s annual financial statements, review of financial statements included in eBay’s quarterly reports on Form 10-Q, other services normally provided in connection with statutory and regulatory filings, and for attestation services related to Sarbanes-Oxley compliance. “Audit-Related Fees” consist of fees billed for due diligence procedures in connection with acquisitions and divestitures and consultation regarding financial accounting and reporting matters. We did not incur any “Tax Fees” or “All Other Fees” in the fiscal years ended December 31, 2006 and 2007.
 
The Audit Committee has determined that the non-audit services rendered by PwC were compatible with maintaining their independence. All such non-audit services were pre-approved pursuant to the pre-approval policy set forth below.
 
AUDIT AND OTHER PROFESSIONAL FEES
 
During the fiscal years ended December 31, 2005 and December 31, 2006, fees for services provided by PwC were as follows (in thousands):
 
                 
    Year Ended
 
    December 31,  
    2005     2006  
 
Audit Fees
  $ 3,174     $ 5,694  
Audit-Related Fees
    2,202       756  
Tax Fees
           
All Other Fees
           
                 
Total
  $ 5,376     $ 6,450  
                 
 
“Audit Fees” consist of fees incurred for services rendered for the audit of eBay’s annual financial statements, review of financial statements included in eBay’s quarterly reports on Form 10-Q, other services normally provided in connection with statutory and regulatory filings, and for attestation services related to Sarbanes-Oxley compliance. “Audit-Related Fees” consist of fees billed for due diligence procedures in connection with acquisitions and divestitures and consultation regarding financial accounting and reporting matters. We did not incur any “Tax Fees” or “All Other Fees” in the fiscal years ended December 31, 2005 and 2006.
 
The Audit Committee has determined that the rendering of non-audit services by PwC was compatible with maintaining their independence.
 
AUDIT AND OTHER PROFESSIONAL FEES
 
During the fiscal years ended December 31, 2004 and December 31, 2005, fees for services provided by PwC were as follows (in thousands):
 
                 
    Year Ended
 
    December 31,  
    2004     2005  
 
Audit Fees
  $ 3,757     $ 3,174  
Audit-Related Fees
    1,617       2,202  
Tax Fees
           
All Other Fees
           
                 
Total
  $ 5,374     $ 5,376  
                 
 
“Audit Fees” consisted of fees incurred for services rendered for the audit of eBay’s annual financial statements, review of financial statements included in eBay’s quarterly reports on Form 10-Q, other services normally provided in connection with statutory and regulatory filings, and for attestation services related to Sarbanes-Oxley compliance. “Audit-Related Fees” consisted of fees billed for due diligence procedures in connection with acquisitions and divestitures and consultation regarding financial accounting and reporting matters. We did not incur any “Tax Fees” or “All Other Fees” in the fiscal years ended December 31, 2004 and 2005.
 
The Audit Committee of our Board of Directors has determined that the rendering of non-audit services by PwC was compatible with maintaining their independence.
 
Audit and Other Professional Fees
    During the fiscal years ended December 31, 2003 and December 31, 2004, fees for services provided by PwC were as follows (in thousands):
                 
    Year Ended
    December 31,
     
    2003   2004
         
Audit Fees
  $ 1,548     $ 3,757  
Audit-Related Fees
    720       1,617  
Tax Fees
    65        
             
Total
  $ 2,333     $ 5,374  
             
    “Audit Fees” consisted of fees incurred for services rendered for the audit of eBay’s annual financial statements, review of financial statements included in eBay’s quarterly reports on Form 10-Q other services normally provided in connection with statutory and regulatory filings and, in the case of 2004, for attestation services related to Sarbanes-Oxley compliance. “Audit-Related Fees” consisted of fees billed for due diligence procedures in connection with acquisitions and divestitures and consultation regarding financial accounting and reporting matters. “Tax Fees” consisted of fees billed for tax payment planning and tax preparation services. Approximately 3% of Tax Fees for 2003 were approved by eBay’s Audit Committee after the provision of services pursuant to the “de minimis” services safe harbor exception for non-audit engagements.
    The Audit Committee of our Board of Directors has determined that the rendering of non-audit services by PwC was compatible with maintaining their independence.
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