Attached files
| file | filename |
|---|---|
| 10-Q - FORM 10-Q - VALEANT PHARMACEUTICALS INTERNATIONAL | a55998e10vq.htm |
| EX-32 - EX-32 - VALEANT PHARMACEUTICALS INTERNATIONAL | a55998exv32.htm |
| EX-15.2 - EX-15.2 - VALEANT PHARMACEUTICALS INTERNATIONAL | a55998exv15w2.htm |
| EX-31.1 - EX-31.1 - VALEANT PHARMACEUTICALS INTERNATIONAL | a55998exv31w1.htm |
| EX-31.2 - EX-31.2 - VALEANT PHARMACEUTICALS INTERNATIONAL | a55998exv31w2.htm |
Exhibit 15.1
REPORT OF
INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Board of Directors and
Stockholders of Valeant Pharmaceuticals International:
We have reviewed the accompanying condensed consolidated balance
sheet of Valeant Pharmaceuticals International (the
“Company”) and its subsidiaries as of March 31,
2010, and the related condensed consolidated statements of
operations and the condensed consolidated statements of
comprehensive income, for the three-month periods ended
March 31, 2010 and 2009 and the condensed consolidated
statements of cash flows for the three-month periods ended
March 31, 2010 and 2009. These interim financial statements
are the responsibility of the Company’s management.
We conducted our review in accordance with the standards of the
Public Company Accounting Oversight Board (United States). A
review of interim financial information consists principally of
applying analytical procedures and making inquiries of persons
responsible for financial and accounting matters. It is
substantially less in scope than an audit conducted in
accordance with the standards of the Public Company Accounting
Oversight Board (United States), the objective of which is the
expression of an opinion regarding the financial statements
taken as a whole. Accordingly, we do not express such an opinion.
Based on our review, we are not aware of any material
modifications that should be made to the accompanying condensed
consolidated interim financial statements for them to be in
conformity with accounting principles generally accepted in the
United States of America.
We previously audited, in accordance with the standards of the
Public Company Accounting Oversight Board (United States), the
consolidated balance sheet as of December 31, 2009, and the
related consolidated statements of operations, of
stockholders’ equity, and of cash flows for the year then
ended (not presented herein), and in our report dated
February 23, 2010, we expressed an unqualified opinion on
those consolidated financial statements. In our opinion, the
information set forth in the accompanying condensed consolidated
balance sheet as of December 31, 2009, is fairly stated in
all material respects in relation to the consolidated balance
sheet from which it has been derived.
/s/ PricewaterhouseCoopers
LLP
Orange County, California
May 3, 2010