Premium Service 3

Premium Service 3 - Tour

Note - for information on either Premium Service - 1 or 2, click on the respective links below:

As in PS1/2, the Lookup Disclosure Information screen is the starting point for searches by filer name, CIK number, stock symbol, audit firm name and/or audit firm ID, with the primary difference being that PS3 subscribers can access the filer's BackChannelReport (BCR). The Back Channel Report is an audit firm compliance/enforcement disclosure, benchmarking and risk analysis system designed for audit committees, executives, institutions and other parties who depend on CPA firms and personnel for a variety of services, reports and assurances.

Audit committees should review the following BackChannelReports involving their current audit firm, other SEC filers, and alternative CPA firms, including those across similar industries, revenue size ranges and geographic regions:

Compliance/enforcement actions;
Audit firm changes;
Service pricing analyses.

These BackChannelReports help audit committees demonstrate that they are:

1. Alert to external compliance/enforcement activity that could potentially have a material impact on their company;

2. Keeping abreast of internal filer/firm activity that could possibly signal material changes;

3. Aware of professional service levels and pricing trends that might benefit their company.

In addition, these BackChannelReports help:

1. Filers retain audit committee members and provide a measure of protection in performance of their due diligence activities;

Support audit committee decisions and oversight activities that may be increasingly targeted by proxy challenges and which are subject to exchange listing requirements.

Total SOX

SEC filers

CPA firms

Firm offices

2005

12%

11%

10%

SOX Disclosure
Information Center

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Financial & Accounting
Disclosure Information

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View statistics of filers, firms and CPAs
• Back Channel Report
• Compliance analysis
• Client gains & losses

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Detailed cross-reference reports

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Search using the following options:

• Filing Period - 2005

• Sort Order - Alpha

• Filer Size - All

• SIC Code - All

• Scope - All

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Lookup Disclosure Information

Search Item	Input Field	Notes


Search Item:		You can begin your search here by entering a company name or click here to see a complete listing of filers.

Search Option:		If you know a filer's stock symbol or SEC CIK (Central Index Key) number, you can go directly to its detailed filings.

		You can also search by CPA firm or firm ID, or browse through a list of registered accounting firms here.

Scroll down the page to see the results of your search below.

Or, you can search by CPA name or view CPAs registered at accounting firms here.

Stock Ticker Symbol

Filer Name: McAfee, Inc. [Back Channel Report]

Information

EDGAR 0000890801 SIC Code 73 (Business services)

Symbol MFE Exchange NYSE

Incorp DE Year-end 1231

Location

Address 3965 Freedom Circle

Region Santa Clara, CA 95054 US (United States)

Contact Link

SEC Filings

-- 404 --

Period*

CPA Firm [Office]

M/A

I/C

F/S

Non-Audit

Total Fees

%

2004 Deloitte & Touche LLP
[San Jose, CA US] N Q U
$ 2,652,000

$ 8,654,000

30.6%

2003 PricewaterhouseCoopers LLP
[San Jose, CA US] NA NA U
$ 947,947

$ 8,064,675

11.8%

2002 PricewaterhouseCoopers LLP
[San Jose, CA US] NA NA U
$ 1,721,000

$ 3,643,000

47.2%

2001 PricewaterhouseCoopers LLP
[San Jose, CA US] NA NA U
$ 2,449,000

$ 4,042,000

60.6%

2000 PricewaterhouseCoopers LLP
[San Jose, CA US] NA NA U
$ 3,542,755

$ 5,005,980

70.8%

1 2

* Click period for audit engagement details

Assessment

Audit Opinion

E - Effective U - Unqualified D - Disclaimed

N - Not effective Q - Qualified NA - Not applicable

NA - Not applicable A - Adverse --- To be entered

BCR Listings [ Full ]

Date

Code

Period(s)

Description

2006-01-04 10310 1998, 1999, 2000 Company reaches settlement with SEC - will pay $50m

2005-03-31 10010 2004 Management Assessment Not Effective Internal Control

2004-03-09 10003 2003 Non-Reliance on Previously Issued Financial Statements

2003-06-12 11001 2000 Former Executive Pleads Guilty to Securities Fraud

2003-03-26 11001 1998, 1999, 2000 Non-Reliance on Previously Issued Financial Statements

2002-03-26 10100 1998, 1999, 2000 SEC Formal Order of Private Investigation

Sarbanes-Oxley PO Box 7752, Huntington Beach, CA 92615 Contact: info@sarbanes-oxley.com Terms of Use

The filer BackChannelReport in turns provides links to other schedules, including the Service & Fees Comparison, complete BCR listings by SEC filers and CPA audit firms, and detailed schedules covering Client Gains & Losses:

Back Channel Report - McAfee, Inc.

Description	Notes
General Information	The Back Channel Report present a number of different views covering filers, audit firms and firm offices. Services & Fees provides summary rankings and 'what if' analyses, while the Back Channel Report looks at various regulatory oversight data, the Compliance Analysis section examines critical SOX compliance disclosures, and Client Gains & Losses shows year-year audit firm changes. The full range of Options settings can be used to further reduce scope and refine/improve searches.
Services & Fees Comparison	Service Fees Ranking 'What If' Analyses
Back Channel Report	BCR Filer Listings (partial list) - Restatements - SEC Investigations - SEC Bars, Fines & Penalties - 404 Control Weaknesses - PCAOB Examination - Class Action Awards - Exchange Penalties SIC Code Ranking State Code Ranking Country Code Ranking BCR Audit Firm Listings Lookup Firm BCR Clients
Compliance Analysis	Open 202 Filers Non-Audit Fees 404 Summary Report Management Assessment Assurance Opinion SIC Code Ranking State Code Ranking Country Code Ranking Year-Year Change Top-Ten Year-Year Change 'Not Effective' Reason Codes
Client Gains & Losses	Client Gains & Losses Revenue Size Analysis SIC Code Ranking State Code Ranking Country Code Ranking Top-Ten Year-Year Change Gains & Losses Analyses

The Services & Fees Comparison schedule allows a range of 'what-if' analyses to be performed that considers the rankings of alternative CPA audit firms to determine the filer's relative size in terms of service fees across different categories:

Lookup Services & Fees Comparison

Period: 2004

		DT-US	San Jose
Total Fees	Filers	CPA Firm	Firm Office*

McAfee, Inc.	$ 8,654,000	$ 8,654,000	$ 8,654,000

Average Fees - All Rank [Top Ten]	$ 1,320,182 271 / 9,593	$ 1,677,691 48 / 1,279	$ 1,562,318 2 / 28

Average Fees - SIC 73 Rank [Top Ten]	$ 890,197 8 / 954	$ 1,604,522 3 / 82	$ 1,571,492 1 / 11

Average Fees - CA Rank [Top Ten]	$ 990,381 17 / 1,228	$ 1,310,296 4 / 162	$ 1,562,318 2 / 28

Average Fees - $100M-$1B Rank [Top Ten]	$ 1,118,993 8 / 2,151	$ 1,019,896 3 / 413	$ 2,000,257 1 / 7

* Perform 'what if' analyses to evaluate relative rankings within CPA firms/offices. To change the CPA firm and/or firm office, first click here to lookup the audit firm ID, then click on the firm ID to get a listing of firmwide offices. Enter the office ID (OID) below and hit submit to refresh the page results.

The BackChannelReport shows all filers that have reportable BCR items, either for the current period or all prior periods, as shown in the partial listing below:

Lookup Back Channel Report - Filers

Period: 2004	Return
BCR: Current All **

Filer Name	CIK Number	Symbol	BCR Items
CDI Corp	0000018396	CDI	1
708 Gym LLC	0001062982	BFT	1
99 Cents Only Stores	0001011290	NDN	2
Aaon Inc	0000824142	AAON	1
Accessory Specialists Inc	0001104198	NA	1
Accredited Home Lenders Holding Co	0001174735	LEND	1
Ace Ltd	0000896159	ACE	1
Actuate Corp	0001062478	ACTU	1
Adelphia Communications Corp	0000796486	ADELQ.PK	3

Perhaps more importantly, PS3 allows users to access BCR reportable items by CPA audit firms, for either the current period and/or all prior periods, as shown in the partial listing below:

Lookup Back Channel Report - Firms

Period: 2004

Return

BCR: Current All **

Firm Name

Firm ID

BCR Items

Clients

Offices

BDO Seidman, LLP BDOS
5

4

4

Deloitte & Touche LLP DT-US
21

19

16

Deloitte & Touche LLP DT-CA
2

2

2

Dudley, Hopton-Jones, Sims & Freeman PLLP DHJS
1

1

1

Ernst & Young LLP EY-US
25

23

17

Ernst & Young LLP EY-CA
1

1

1

Grant Thornton LLP GT-US
7

7

6

KPMG LLP KPMG-US
32

32

22

Marcum & Kliegman LLP MK
1

1

1

Moss Adams LLP MOSS
1

1

1

Odenberg, Ullakko, Muranishi & Co. LLP OUM
1

1

1

PricewaterhouseCoopers LLP PWC-CA
1

1

1

PricewaterhouseCoopers LLP PWC-US
50

41

18

Samil PricewaterhouseCoopers PWC-KR
1

1

1

To Be Provided TBP
7

2

1

Totals

156

137

93

Firms: 15

** All prior and current period BCR items for all prior and current period clients.

As with PS1/2, PS3 schedules provide links to further detailed CPA audit firm reports, including applicable BCR office/filer(client) summary reports and detailed listings, for either the current period and/or all prior periods, as shown in the partial listing below:

Lookup CPA Firm Office Filer - BCR Items

Firm Name: KPMG LLP [Regular View] [Client Gains & Losses]

Firm ID: KPMG-US (United States)

Firm Clients: All CPAs: Office

Period: 2004 BCR: Current All **
* Headquarters

OID

City

State

Country

Total Fees

Clients

Average

641 Costa Mesa (Orange County) CA US
$ 2,843,310

1

$ 2,843,310

645 Los Angeles CA US
$ 12,765,233

1

$ 12,765,233

649 Mountain View CA US
$ 10,284,253

2

$ 5,142,126

657 San Diego CA US
$ 2,335,502

1

$ 2,335,502

661 San Francisco CA US
$ 2,807,806

1

$ 2,807,806

667 Denver CO US
$ 3,997,805

2

$ 1,998,902

674 Stamford CT US
$ 110,500,000

2

$ 55,250,000

693 Orlando FL US
$ 723,000

1

$ 723,000

708 Atlanta GA US
$ 6,922,655

2

$ 3,461,328

715 Chicago IL US
$ 18,984,836

3

$ 6,328,279

765 Minneapolis MN US
$ 5,288,000

1

$ 5,288,000

769 Kansas City MO US
$ 3,802,934

1

$ 3,802,934

788 Short Hills NJ US
$ 12,918,445

2

$ 6,459,222

274 New York * NY US
$ 6,200,000

2

$ 3,100,000

828 Cleveland OH US
$ 9,695,000

1

$ 9,695,000

848 Portland OR US
$ 2,923,672

2

$ 1,461,836

856 Philadelphia PA US
$ 2,213,249

1

$ 2,213,249

864 Greenville SC US
$ 789,155

1

$ 789,155

615 Dallas TX US
$ 1,959,425

2

$ 979,712

882 Houston TX US
$ 1,140,600

1

$ 1,140,600

889 Salt Lake City UT US
$ 683,000

1

$ 683,000

893 McLean VA US
$ 346,500

1

$ 346,500

Totals

$ 220,124,380

32

$ 6,878,887

Offices: 22

All Listings [ Summary ]

Filer Name

CIK Number

Firm ID

Office

TGT

Date

Code

Period(s)

Description

CDI Corp
0000018396 KPMG-US Philadelphia

2005-03-31 10010 2004 Management assessment not effective internal control

708 Gym LLC
0001062982 KPMG-US Chicago

2005-11-30 10010 2004 Management Assessment Not Effective Internal Controls

Actuate Corp
0001062478 KPMG-US Mountain View

2005-03-16 10010 2004 Management Assessment Not Effective Internal Controls

Unspecified Filer(s) - KPMG
0000000004 KPMG-US New York
x

2005-08-29 12000 1996, 1997, 1998, 1999, 2000, 2001, 2002, 2003 KPMG to Pay $456 Million for Criminal Violations - Internal Revenue Service

US Airways Inc
0000714560 KPMG-US McLean

2002-08-12 10000 2002 Reorganization under Chapter 11 Bankruptcy

Veritas Software Corp