WYN » Topics » Pre-Approval of Audit and Non-Audit Services

This excerpt taken from the WYN DEF 14A filed Apr 2, 2009.
Pre-Approval of Audit and Non-Audit Services
 
Under the Audit Committee charter, among its other duties, the Audit Committee is responsible for the pre-approval of all audit and permissible non-audit services to be performed for us by our independent registered public accounting firm. The Audit Committee has established a policy regarding pre-approval of all audit and non-audit services provided by the independent registered public accounting firm. Under the policy, the Audit Committee pre-approves on an annual basis all audit, audit-related and tax services to be provided by the independent registered public accounting firm. On an ongoing basis, management communicates specific projects and categories of service other than relating to audit, audit-related and tax services for which the advance approval of the Audit Committee is requested. The Audit Committee reviews these requests and advises management if the Audit Committee approves the engagement of the independent registered public accounting firm. On a quarterly basis, management reports to the Audit Committee regarding the actual fees paid for all services provided by the independent registered public accounting firm. For 2008, all of the audit, audit-related, tax and all other fees listed in the table above were pre-approved by the Audit Committee.
 
This excerpt taken from the WYN DEF 14A filed Mar 17, 2008.
Pre-Approval of Audit and Non-Audit Services
 
Under the Audit Committee charter, among its other duties, the Audit Committee is responsible for the pre-approval of all audit and permissible non-audit services to be performed for us by our independent registered public accounting firm. The Audit Committee has established a policy regarding pre-approval of all audit and non-audit services provided by the independent registered public accounting firm. Under the policy, the Audit Committee pre-approves on an annual basis all audit, audit-related and tax services to be provided by the independent registered public accounting firm. On an ongoing basis, management communicates specific projects and categories of service other than relating to audit, audit-related and tax services for which the advance approval of the Audit Committee is requested. The Audit Committee reviews these requests and advises management if the Audit Committee approves the engagement of the independent registered public accounting firm. On a quarterly basis, management reports to the Audit Committee regarding the actual fees paid for all services provided by the independent registered public accounting firm. For 2007, all of the audit,


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audit-related, tax and all other fees listed in the table above were pre-approved by the Audit Committee.
 
This excerpt taken from the WYN DEF 14A filed Mar 13, 2007.
Pre-Approval of Audit and Non-Audit Services
 
Under the Audit Committee charter, the Audit Committee is required to pre-approve all audit services and permissible non-audit services, including related fees and terms, to be performed for us by our independent auditor, subject to the de minimus exceptions for non-audit services permitted under applicable SEC rules. Cendant’s audit committee pre-approved the review services performed by Deloitte & Touche LLP on the interim financial statements for the quarters ended March 31 and June 30, 2006, since the separation of Wyndham Worldwide into an independent company had not yet occurred. The fees related to those two review services are included in the above fee disclosure. Our Audit Committee pre-approved all other audit services, audit-related services and tax review, compliance and other services performed for us by Deloitte & Touche LLP for fiscal year 2006.
 

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Sunrise Senior Living (SRZ)
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