Inspection Report for PwC June 08

"2007 Inspection Report for Pricewaterhouse Coopers LLP

A. Review of Audit Engagements

Issuer A:

In determining the fair value of the reporting units for its goodwill impairment
analysis, the issuer added an amount ("award allocation") to the value of certain of the reporting units that was intended to adjust the value of the relevant reporting unit to compensate for certain inter-company purchases.

Issuer B: Insufficient Evidence

• The Firm failed to test certain of management's key assumptions supporting this assertion. The Firm also failed to identify and address that the modification rendered the issuer's disclosure of the agreement inaccurate.

• The Firm failed to test the reasonableness of the issuer's assertion that the

revenue that was allocated to each phase was representative of the fair value
of the delivered elements of that phase.

Issuer C:

The Firm failed to test
whether the issuer had established vendor-specific objective evidence to support the fair value for each of its products and services.

Issuer D:

Firm failed to evaluate
whether the issuer's historical collection rates demonstrated that collectibility of
revenues was not reasonably assured.

Issuer E:

In this audit, there was no evidence in the audit documentation, and no
persuasive other evidence, that the Firm had evaluated whether the issuer's use of the straight-line method of amortization for acquired customer-related intangible assets reflected the pattern in which the economic benefits of the intangible asset were being consumed or otherwise used up.

Issuer F:

The Firm failed to substantively test the existence and valuation
of these accounts receivable.