This excerpt taken from the HSY DEF 14A filed Mar 10, 2005.
Pre-Approval Policy Regarding Independent Auditor Services
It is the Audit Committees policy to pre-approve all audit and non-audit services performed by the Companys independent auditors, KPMG LLP. The Audit Committee may, in its discretion, delegate to one or more of its members the authority to pre-approve any audit or non-audit services to be performed by KPMG LLP, provided that any such approval is presented to the Audit Committee at its next scheduled meeting. The Audit Committee pre-approved all services provided by KPMG LLP in 2004. The Audit Committees Charter includes a guideline that under ordinary circumstances the fees for non-audit services paid to the Companys principal independent auditors in any fiscal year shall not exceed 25% of audit fees paid to the independent auditors in that year.