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HAS » Topics » Policy on Audit Committee Pre-Approval of Audit Services and Permissible Non-Audit Services of the Independent Registered Public Accounting FirmThis excerpt taken from the HAS DEF 14A filed Apr 8, 2008. Policy on
Audit Committee Pre-Approval of Audit Services and Permissible
Non-Audit Services of the Independent Registered Public
Accounting Firm
Consistent with the rules and regulations of the United States
Securities and Exchange Commission regarding auditor
independence, the Audit Committee has responsibility for
appointing, setting compensation for and overseeing the work of
the independent registered public accounting firm (hereafter
referred to as the independent auditor). In fulfilling this
responsibility the Audit Committee has established a policy to
pre-approve all audit and permissible non-audit services to be
provided by the independent auditor.
Prior to engagement of the independent auditor for the fiscal
year, management of the Company submits to the Audit Committee
for the Committee’s pre-approval:
Audit and permissible non-audit services which are pre-approved
by the Audit Committee pursuant to this review may be performed
by KPMG during the fiscal year. During the course of the year
management periodically reports to the Audit Committee on the
audit and non-audit services which are being provided to the
Company pursuant to these pre-approvals.
In addition to pre-approving all audit and permissible non-audit
services at the beginning of the fiscal year, the Audit
Committee has also instituted a procedure for the consideration
of additional services that arise during the course of the year
for which the Company desires to retain KPMG. For individual
projects with estimated fees of $75,000 or less which have not
previously been pre-approved by the Audit Committee, the Chair
of the Audit Committee is authorized to pre-approve such
services. The Chair of the Committee reports any services which
are pre-approved in this manner to the full Audit Committee at
its next meeting. Any proposed additional projects with an
estimated cost of more than $75,000 must be pre-approved by the
full Audit Committee prior to the engagement of KPMG.
Table of Contents
This excerpt taken from the HAS DEF 14A filed Apr 16, 2007. Policy on
Audit Committee Pre-Approval of Audit Services and Permissible
Non-Audit Services of the Independent Registered Public
Accounting Firm
Consistent with the rules and regulations of the United States
Securities and Exchange Commission regarding auditor
independence, the Audit Committee has responsibility for
appointing, setting compensation for and overseeing the work of
the independent registered public accounting firm (hereafter
referred to as the independent auditor). In fulfilling this
responsibility the Audit Committee has established a policy to
pre-approve all audit and permissible non-audit services to be
provided by the independent auditor.
Prior to engagement of the independent auditor for the fiscal
year, management of the Company submits to the Audit Committee
for the Committee’s pre-approval:
Audit and permissible non-audit services which are pre-approved
by the Audit Committee pursuant to this review may be performed
by KPMG during the fiscal year. During the course of the year
management periodically reports to the Audit Committee on the
audit and non-audit services which are being provided to the
Company pursuant to these pre-approvals.
In addition to pre-approving all audit and permissible non-audit
services at the beginning of the fiscal year, the Audit
Committee has also instituted a procedure for the consideration
of additional services that arise during the course of the year
for which the Company desires to retain KPMG. For individual
projects with estimated fees of $75,000 or less which have not
previously been pre-approved by the Audit Committee, the Chair
of the Audit Committee is authorized to pre-approve such
services. The Chair of the Committee reports any services which
are pre-approved in this manner to the full Audit Committee at
its next meeting. Any proposed additional projects with an
estimated cost of more than $75,000 must be pre-approved by the
full Audit Committee prior to the engagement of KPMG.
Table of Contents
This excerpt taken from the HAS DEF 14A filed Apr 17, 2006. Policy on
Audit Committee Pre-Approval of Audit Services and Permissible
Non-Audit Services of the Independent Registered Public
Accounting Firm
Consistent with the rules and regulations of the Securities and
Exchange Commission regarding auditor independence, the Audit
Committee has responsibility for appointing, setting
compensation for and overseeing the work of the independent
registered public accounting firm (hereafter referred to as the
independent auditor). In fulfilling this responsibility the
Audit Committee has established a policy to pre-approve all
audit and permissible non-audit services to be provided by the
independent auditor.
Prior to engagement of the independent auditor for the fiscal
year, management of the Company submits to the Audit Committee
for the Committee’s pre-approval:
Audit and permissible non-audit services which are pre-approved
by the Audit Committee pursuant to this review may be performed
by KPMG during the fiscal year. During the course of the year
management periodically reports to the Audit Committee on the
audit and non-audit services which are being provided to the
Company pursuant to these pre-approvals.
In addition to pre-approving all audit and permissible non-audit
services at the beginning of the fiscal year, the Audit
Committee has also instituted a procedure for the consideration
of additional services that arise during the course of the year
for which the Company desires to retain KPMG. For individual
projects with estimated fees of $75,000 or less which have not
previously been pre-approved by the Audit Committee, the Chair
of the Audit Committee is authorized to pre-approve such
services. The Chair of the Committee reports any services which
are pre-approved in this manner to the full Audit Committee at
its next meeting. Any proposed additional projects with an
estimated cost of more than $75,000 must be pre-approved by the
full Audit Committee prior to the engagement of KPMG.
Table of Contents
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