MTA » Topics » 3. Auditing procedures in order to confirm management reports on the Companys internal control system. Above all, this includes:

This excerpt taken from the MTA 20-F filed Jun 17, 2008.

3. Auditing procedures in order to confirm management reports on the Company’s internal control system. Above all, this includes:

 

(a)   All auditing procedures in connection with the provisions under Section 404 of the Sarbanes-Oxley Act

 

4. Consultation services for the Company’s management in the course of the audit of the annual financial statements as to the proper accounting or disclosure of transactions and events and/or the actual or potential impact of final or proposed accounting rules, standards or interpretations by the SEC, FASB or other standard-setting bodies. Above all, this includes the following cases:

 

(a)   Checking the financial handling of complex and difficult transactions that result in additional costs requiring separate accounting, either due to the level of difficulty or the scope

 

(b)   Granting access to the accounting research databases and other databases of an auditing company for a fee, the sale of appropriate licenses and the sale of specialized literature

 

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5. Deliberations of the independent external auditor’s accounting technical department or other specialist departments in order to reach a final assessment of a situation. These activities are always defined as being audit-relevant services, irrespective of whether they are charged separately, since they are required to form a final opinion on the Company’s annual financial statements.

 

This excerpt taken from the MTA 20-F filed Feb 22, 2007.

3. Auditing procedures in order to confirm management reports on the Company’s internal control system. Above all, this includes:

(a) All auditing procedures in connection with the provisions under Section 404 of the Sarbanes-Oxley Act

4. Consultation services for the Company’s management in the course of the audit of the annual financial statements as to the proper accounting or disclosure of transactions and events and/or the actual or potential impact of final or proposed accounting rules, standards or interpretations by the SEC, FASB or other standard-setting bodies. Above all, this includes the following cases:

(a) Checking the financial handling of complex and difficult transactions that result in additional costs requiring separate accounting, either due to the level of difficulty or the scope

(b) Granting access to the accounting research databases and other databases of an auditing company for a fee, the sale of appropriate licenses and the sale of specialized literature

5




5. Deliberations of the independent external auditor’s accounting technical department or other specialist departments in order to reach a final assessment of a situation. These activities are always defined as being audit-relevant services, irrespective of whether they are charged separately, since they are required to form a final opinion on the Company’s annual financial statements.

This excerpt taken from the MTA 20-F filed May 11, 2005.
Auditing procedures in order to confirm management reports on the Company’s internal control system. Above all, this includes:

a.               All auditing procedures in connection with the provisions under Section 404 of the Sarbanes-Oxley Act

 

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