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| AVAYA INC. AUDIT COMMITTEE POLICY REGARDING THE INDEPENDENT AUDITOR: |
Adopted April 17, 2002
As amended through February 10, 2005
Schedule A
Permitted Non-Audit and Audit Related Services
- Audit of carve-out financial statements
- Audits of company affiliates
- Statutory audits
- Additional audit testing performed at Avaya’s request
- Audits of employee-benefit and pension plans
- Audit of supplemental information required by financial institutions
- Assistance provided in connection with filings that are made under the rules and regulations of the Securities and Exchange Commission (“SEC”) or any comparable foreign or international securities regulatory authority, including without limitation, registration statements, reports, proxy statements, etc.
- Review/advice related to communications with the SEC or any comparable foreign or international securities regulatory authority
- Comfort letters
- Accounting consultation/research in support of Avaya’s accounting or financial reporting function
- Tax services (including, without limitation, domestic and international planning and research, international tax assistance and compliance (including tax and securities law compliance with respect to employee benefit arrangements), assistance with transfer pricing, expatriate tax services, consulting and assistance with other tax matters such as state and local tax, sales and use tax and customs and duties; provided, however, in no event shall the Independent Auditor be engaged to fulfill an advocacy role in connection with the provision of tax services)
- Attestation reports (including, without limitation, any report required under Section 404 of the Act)
- Agreed-upon procedures engagements
- Engagements conducted in accordance with Statement of Auditing Standards No. 70, Reports on the Processing of Transactions by Service Organizations
- Evaluation of internal-control and risk-management structures and systems
- Security consultations and reviews
- Financial due diligence reviews in connection with merger and acquisition transactions
- Forensic accounting or investigative services performed prior to the commencement of litigation, an investigation or other legal or administrative proceeding
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| Contact Investor Relations: |
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+1 (908) 953-7504 |
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Bank of New York
+1 (866) 22AVAYA
+1 (212) 815-3700
Must Use Company Code 8267
When Prompted |
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