HAYN » Topics » CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

These excerpts taken from the HAYN 10-K filed Nov 24, 2008.

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

        We consent to the incorporation by reference in Registration Statement No. 333-14599 and No. 333-134989 on Form S-8 of our reports dated November 24, 2008, relating to the consolidated financial statements of Haynes International Inc. (which report expresses an unqualified opinion and includes an explanatory paragraph regarding the adoption of the Financial Accounting Standards Board Interpretation No. 48, Accounting for Uncertainty in Income Taxes, effective October 1, 2007, and Statement of Financial Accounting Standards No. 158, Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans, effective September 30, 2007) and the effectiveness of Haynes International Inc.'s internal control over financial reporting, appearing in the Annual Report on Form 10-K of Haynes International, Inc. for the year ended September 30, 2008.

/s/ DELOITTE & TOUCHE LLP

Indianapolis, IN
November 24, 2008




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CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



        We consent to the incorporation by reference in Registration Statement No. 333-14599 and
No. 333-134989 on Form S-8 of our reports dated November 24, 2008, relating to the consolidated financial statements of Haynes International Inc.
(which report expresses an unqualified opinion and includes an explanatory paragraph regarding the adoption of the Financial Accounting Standards Board Interpretation No. 48,
Accounting for Uncertainty in Income
Taxes
, effective October 1, 2007, and Statement of Financial Accounting Standards No. 158, Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans,SIZE=2> effective September 30, 2007) and the effectiveness of Haynes
International Inc.'s internal control over financial reporting, appearing in the Annual Report on Form 10-K of Haynes International, Inc. for the year ended
September 30, 2008.



/s/ DELOITTE & TOUCHE LLP



Indianapolis, IN

November 24, 2008











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EX-31.1
6
a2189298zex-31_1.htm
EXHIBIT 31.1







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Exhibit 31.1



This excerpt taken from the HAYN 10-K filed Dec 8, 2006.

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statement No. 333-124977 on Form S-1, as amended, and Registration Statement No. 333-134989 on Form S-8 of our report dated December 7, 2006, relating to the financial statements of Haynes International, Inc. (which report expresses an unqualified opinion and includes an explanatory paragraph referring to the Company’s application of AICPA Statement of Position, 90-7, Financial Reporting by Entities in Reorganization Under the Bankruptcy Code, and an explanatory paragraph regarding the Company’s change of accounting for share-based payments as required by Statement of Financial Accounting Standards No. 123(R), Share-Based Payment), and our report dated December 7, 2006 relating to management’s report on the effectiveness of internal control over financial reporting of Haynes International, Inc., both appearing in this Annual Report on Form 10-K of Haynes International, Inc. for the year ended September 30, 2006.

/s/ DELOITTE & TOUCHE LLP

Indianapolis, Indiana

December 7, 2006

 



This excerpt taken from the HAYN 10-K filed Dec 20, 2005.

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

We consent to the incorporation by reference in Registration Statement No. 333-124977 on Form S-1, as amended, of our report dated December 2, 2005 (which report expresses an unqualified opinion and includes an explanatory paragraph referring to the Company’s application of AICPA Statement of Position, 90-7, FINANCIAL REPORTING BY ENTITIES IN REORGANIZATION UNDER THE BANKRUPTCY CODE, and an explanatory paragraph regarding the Company’s change in its inventory costing method for domestic inventories), relating to the consolidated financial statements of Haynes International, Inc. appearing in the Annual Report on Form 10-K of Haynes International, Inc. for the year ended September 30, 2005, and to the reference to us under the heading “Experts” in the Prospectus, which is part of such Registration Statement.

 

/S/ DELOITTE & TOUCHE LLP

 

Indianapolis, Indiana

December 16, 2005

 


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