UNCA » Topics » REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

These excerpts taken from the UNCA 10-K filed Dec 15, 2008.
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
 
The Board of Directors and Stockholders of
Unica Corporation
 
We have audited the accompanying consolidated statements of income, stockholders’ equity and comprehensive income, and cash flows of Unica Corporation for the year ended September 30, 2006. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements based on our audit.
 
We conducted our audit in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.
 
In our opinion, the financial statements referred to above present fairly, in all material respects, the consolidated results of operations of Unica Corporation and their cash flows for the year ended September 30, 2006, in conformity with U.S. generally accepted accounting principles.
 
/s/  ERNST & YOUNG LLP
 
Boston, Massachusetts
December 13, 2006


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UNICA CORPORATION AND SUBSIDIARIES
 
REPORT OF
INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM




 



The Board of Directors and Stockholders of



Unica Corporation


 



We have audited the accompanying consolidated statements of
income, stockholders’ equity and comprehensive income, and
cash flows of Unica Corporation for the year ended
September 30, 2006. These financial statements are the
responsibility of the Company’s management. Our
responsibility is to express an opinion on these financial
statements based on our audit.


 



We conducted our audit in accordance with the standards of the
Public Company Accounting Oversight Board (United States). Those
standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are
free of material misstatement. An audit includes examining, on a
test basis, evidence supporting the amounts and disclosures in
the financial statements. An audit also includes assessing the
accounting principles used and significant estimates made by
management, as well as evaluating the overall financial
statement presentation. We believe that our audit provides a
reasonable basis for our opinion.


 



In our opinion, the financial statements referred to above
present fairly, in all material respects, the consolidated
results of operations of Unica Corporation and their cash flows
for the year ended September 30, 2006, in conformity with
U.S. generally accepted accounting principles.


 



/s/  ERNST &
YOUNG LLP



 



Boston, Massachusetts



December 13, 2006





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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
 
The Board of Directors and Stockholders of
Unica Corporation
 
We have audited the accompanying consolidated balance sheet of Unica Corporation and subsidiaries as of September 30, 2006, and the related consolidated statements of income, redeemable preferred stock, stockholders’ (deficit) equity and comprehensive income, and cash flows for each of the two years in the period ended September 30, 2006. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements based on our audits.
 
We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.
 
In our opinion, the financial statements referred to above present fairly, in all material respects, the consolidated financial position of Unica Corporation and subsidiaries at September 30, 2006, and the consolidated results of their operations and their cash flows for each of the two years in the period ended September 30, 2006, in conformity with U.S. generally accepted accounting principles.
 
As discussed in Note 2 to the consolidated financial statements, on October 1, 2005, the Company adopted the provisions of Statement of Financial Accounting Standards No. 123(R), Share-Based Payment, which requires the Company to recognize expense related to the fair value of share-based compensation awards. Also, as discussed in Notes 2 and 16 to the consolidated financial statements, effective October 1, 2005, the Company adopted the provisions of Securities and Exchange Commission Staff Accounting Bulletin No. 108, Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements, pursuant to which the Company recorded a cumulative effect adjustment to opening retained earnings.
 
/s/ ERNST & YOUNG LLP
 
Boston, Massachusetts
December 13, 2006


53


Table of Contents

UNICA CORPORATION AND SUBSIDIARIES
 
REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



 



The Board of Directors and Stockholders of



Unica Corporation


 



We have audited the accompanying consolidated balance sheet of
Unica Corporation and subsidiaries as of September 30,
2006, and the related consolidated statements of income,
redeemable preferred stock, stockholders’ (deficit) equity
and comprehensive income, and cash flows for each of the two
years in the period ended September 30, 2006. These
financial statements are the responsibility of the
Company’s management. Our responsibility is to express an
opinion on these financial statements based on our audits.


 



We conducted our audits in accordance with the standards of the
Public Company Accounting Oversight Board (United States). Those
standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are
free of material misstatement. An audit includes examining, on a
test basis, evidence supporting the amounts and disclosures in
the financial statements. An audit also includes assessing the
accounting principles used and significant estimates made by
management, as well as evaluating the overall financial
statement presentation. We believe that our audits provide a
reasonable basis for our opinion.


 



In our opinion, the financial statements referred to above
present fairly, in all material respects, the consolidated
financial position of Unica Corporation and subsidiaries at
September 30, 2006, and the consolidated results of their
operations and their cash flows for each of the two years in the
period ended September 30, 2006, in conformity with
U.S. generally accepted accounting principles.


 



As discussed in Note 2 to the consolidated financial
statements, on October 1, 2005, the Company adopted the
provisions of Statement of Financial Accounting Standards
No. 123(R), Share-Based Payment, which requires the
Company to recognize expense related to the fair value of
share-based compensation awards. Also, as discussed in
Notes 2 and 16 to the consolidated financial statements,
effective October 1, 2005, the Company adopted the
provisions of Securities and Exchange Commission Staff
Accounting Bulletin No. 108, Considering the
Effects of Prior Year Misstatements when Quantifying
Misstatements in Current Year Financial Statements
, pursuant
to which the Company recorded a cumulative effect adjustment to
opening retained earnings.


 



/s/ ERNST & YOUNG LLP


 



Boston, Massachusetts



December 13, 2006





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UNICA
CORPORATION AND SUBSIDIARIES




 




This excerpt taken from the UNCA 10-K filed Dec 14, 2006.
Report of Independent Registered Public Accounting Firm
 
The Board of Directors and Stockholders of
Unica Corporation
 
We have audited management’s assessment, included in the accompanying Management’s Annual Report on Internal Control over Financial Reporting, that Unica Corporation maintained effective internal control over financial reporting as of September 30, 2006, based on criteria established in Internal Control — Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (the COSO criteria). Unica Corporation’s management is responsible for maintaining effective internal control over financial reporting and for its assessment of the effectiveness of internal control over financial reporting. Our responsibility is to express an opinion on management’s assessment and an opinion on the effectiveness of the Company’s internal control over financial reporting based on our audit.
 
We conducted our audit in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether effective internal control over financial reporting was maintained in all material respects. Our audit included obtaining an understanding of internal control over financial reporting, evaluating management’s assessment, testing and evaluating the design and operating effectiveness of internal control, and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion.
 
A company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company’s internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company’s assets that could have a material effect on the financial statements.
 
Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.
 
In our opinion, management’s assessment that Unica Corporation maintained effective internal control over financial reporting as of September 30, 2006, is fairly stated, in all material respects, based on the COSO criteria. Also, in our opinion, Unica Corporation maintained, in all material respects, effective internal control over financial reporting as of September 30, 2006, based on the COSO criteria.
 
We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the consolidated balance sheets of Unica Corporation and subsidiaries as of September 30, 2006 and 2005, and the related consolidated statements of income, redeemable preferred stock, stockholders’ (deficit) equity and comprehensive income, and cash flows for each of the three years in the period ended September 30, 2006, and our report dated December 13, 2006 expressed an unqualified opinion thereon.
 
/s/  ERNST & YOUNG LLP
 
Boston, Massachusetts
December 13, 2006


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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
 
The Board of Directors and Stockholders of
Unica Corporation and Subsidiaries
 
We have audited the accompanying consolidated balance sheets of Unica Corporation and Subsidiaries as of September 30, 2004 and 2005 and the related consolidated statements of income, redeemable preferred stock and stockholders’ (deficit) equity and cash flows for each of the three years in the period ended September 30, 2005. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements based on our audits.
 
We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. We were not engaged to perform an audit of the Company’s internal control over financial reporting. Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, and evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.
 
In our opinion, the financial statements referred to above present fairly, in all material respects, the consolidated financial position of Unica Corporation and Subsidiaries at September 30, 2004 and 2005, and the consolidated results of their operations and their cash flows for each of the three years in the period ended September 30, 2005, in conformity with accounting principles generally accepted in the United States.
 
/s/  ERNST & YOUNG LLP
 
Boston, Massachusetts
October 28, 2005


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