eBay 2004 Annual Report Download - page 85

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ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES
During the Ñscal years ended December 31, 2003 and December 31, 2004, fees for services provided by
PricewaterhouseCoopers LLP, or PwC, were as follows (in thousands):
Year Ended
December 31,
2003 2004
Audit Fees ÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏ $1,548 $3,757
Audit-Related Fees ÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏ 720 1,617
Tax Fees ÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏ 65 Ì
Total ÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏÏ $2,333 $5,374
""Audit Fees'' consisted of fees incurred for services rendered for the audit of eBay's annual Ñnancial
statements, review of Ñnancial statements included in eBay's quarterly reports on Form 10-Q other services
normally provided in connection with statutory and regulatory Ñlings and, in the case of 2004, for attestation
services related to Sarbanes-Oxley compliance. ""Audit-Related Fees'' consisted of fees billed for due diligence
procedures in connection with acquisitions and divestitures and consultation regarding Ñnancial accounting
and reporting matters. ""Tax Fees'' consisted of fees billed for tax payment planning and tax preparation
services. Approximately 3% of Tax Fees for 2003 were approved by eBay's Audit Committee after the
provision of services pursuant to the ""de minimis'' services safe harbor exception for non-audit engagements.
The Audit Committee of our Board of Directors has determined that the rendering of non-audit services
by PwC was compatible with maintaining their independence.
Audit Committee Pre-Approval Policy
The Audit Committee of our Board of Directors has adopted a policy requiring the pre-approval of any
non-audit engagement of PwC. In the event that we wish to engage PwC to perform accounting, technical,
diligence or other permitted services not related to the services performed by PwC as our independent
registered public accounting Ñrm, our internal Ñnance personnel will prepare a summary of the proposed
engagement, detailing the nature of the engagement, the reasons why PwC is the preferred provider of such
services and the estimated duration and cost of the engagement. The report will be provided to our Audit
Committee or a designated committee member, who will evaluate whether the proposed engagement will
interfere with the independence of PwC in the performance of its auditing services. Beginning with the Ñrst
quarter of 2003, we have disclosed all approved non-audit engagements during a quarter in the appropriate
quarterly report on Form 10-Q or annual report on Form 10-K.
Our Audit Committee approved the non-audit engagement of PwC to provide due diligence services
related to certain potential acquisitions during the quarter ended December 31, 2004.
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