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This excerpt taken from the SMG DEF 14A filed Dec 19, 2008. Purpose
and Applicability
We recognize the importance of maintaining the independent and
objective viewpoint of our independent registered public
accounting firm. We believe that maintaining independence, both
in fact and in appearance, is a shared responsibility involving
management, the Audit Committee and the independent registered
public accounting firm.
The Scotts Miracle-Gro Company (together with its consolidated
subsidiaries, “the Company”) recognizes that the
independent registered public accounting firm possesses a unique
knowledge of the Company and can provide necessary and valuable
services to the Company in addition to the annual audit.
Consequently, this policy sets forth policies, guidelines and
procedures to be followed by the Company when retaining the
independent registered public accounting firm to perform audit
and non-audit services.
This excerpt taken from the SMG DEF 14A filed Dec 20, 2007. Purpose
and Applicability
We recognize the importance of maintaining the independent and
objective viewpoint of our independent registered public
accounting firm. We believe that maintaining independence, both
in fact and in appearance, is a shared responsibility involving
management, the Audit Committee and the independent registered
public accounting firm.
The Scotts Miracle-Gro Company (together with its consolidated
subsidiaries, “the Company”) recognizes that the
independent registered public accounting firm possesses a unique
knowledge of the Company and, as a worldwide firm, can provide
necessary and valuable services to the Company in addition to
the annual audit. Consequently, this policy sets forth policies,
guidelines and procedures to be followed by the Company when
retaining the independent registered public accounting firm to
perform audit and non-audit services.
This excerpt taken from the SMG DEF 14A filed Dec 20, 2006. Purpose
and Applicability
We recognize the importance of maintaining the independent and
objective viewpoint of our independent registered public
accounting firm. We believe that maintaining independence, both
in fact and in appearance, is a shared responsibility involving
management, the Audit Committee and the independent registered
public accounting firm.
The Scotts Miracle-Gro Company (together with its consolidated
subsidiaries, “the Company”) recognizes that the
independent registered public accounting firm possesses a unique
knowledge of the Company and, as a worldwide firm, can provide
necessary and valuable services to the Company in addition to
the annual audit. Consequently, this policy sets forth policies,
guidelines and procedures to be followed by the Company when
retaining the independent registered public accounting firm to
perform audit and non-audit services.
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