Attached files

file filename
10-K - FORM 10-K - CITRIX SYSTEMS INCd10k.htm
EX-10.4 - 2000 DIRECTOR AND OFFICER STOCK OPTION AND INCENTIVE PLAN - CITRIX SYSTEMS INCdex104.htm
EX-31.2 - RULE 13A-14(A) / 15D-14(A) CERTIFICATIONS - CITRIX SYSTEMS INCdex312.htm
EX-23.1 - CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM - CITRIX SYSTEMS INCdex231.htm
EX-21.1 - LIST OF SUBSIDIARIES - CITRIX SYSTEMS INCdex211.htm
EX-10.7 - AMENDED AND RESTATED 2003 STOCK INCENTIVE PLAN OF NET6 INC. - CITRIX SYSTEMS INCdex107.htm
EX-10.5 - 2000 DIRECTOR AND OFFICER STOCK OPTION AND INCENTIVE PLAN - CITRIX SYSTEMS INCdex105.htm
EX-31.1 - RULE 13A-14(A) / 15D-14(A) CERTIFICATIONS - CITRIX SYSTEMS INCdex311.htm
EX-10.6 - AMENDED AND RESTATED 2000 STOCK INCENTIVE PLAN OF NET6 INC. - CITRIX SYSTEMS INCdex106.htm
EXCEL - IDEA: XBRL DOCUMENT - CITRIX SYSTEMS INCFinancial_Report.xls
EX-32.1 - CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350 - CITRIX SYSTEMS INCdex321.htm

EXHIBIT 18.1

 

LETTER RE: CHANGE IN ACCOUNTING PRINCIPLES

 

February 23, 2010

 

Board of Directors

Citrix Systems, Inc.

851 West Cypress Creek Road

Fort Lauderdale, Florida 33309

 

Ladies & Gentleman:

 

Note 2 of the Notes to the Consolidated Financial Statements of Citrix Systems, Inc., (the “Company”) included in its Form 10-K for the year ended December 31, 2009 describes an accounting change regarding the date of the Company’s annual goodwill and other indefinite-lived intangible assets impairment assessment from the last day of the fourth quarter to the first day of the fourth quarter. There are no authoritative criteria for determining which date is preferable based on the particular circumstance; however, we conclude that such change in the method of accounting is an acceptable alternative which, based on your business judgment to make this change and for the stated reasons, is preferable in your circumstances.

 

Very truly yours,
/s/ Ernst & Young LLP