Attached files
file | filename |
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EXCEL - IDEA: XBRL DOCUMENT - VALEANT PHARMACEUTICALS INTERNATIONAL | Financial_Report.xls |
10-Q - FORM 10-Q - VALEANT PHARMACEUTICALS INTERNATIONAL | a56182e10vq.htm |
EX-32 - EX-32 - VALEANT PHARMACEUTICALS INTERNATIONAL | a56182exv32.htm |
EX-15.2 - EX-15.2 - VALEANT PHARMACEUTICALS INTERNATIONAL | a56182exv15w2.htm |
EX-31.2 - EX-31.2 - VALEANT PHARMACEUTICALS INTERNATIONAL | a56182exv31w2.htm |
EX-31.1 - EX-31.1 - VALEANT PHARMACEUTICALS INTERNATIONAL | a56182exv31w1.htm |
Exhibit 15.1
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Board of Directors and
Stockholders of Valeant Pharmaceuticals International:
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 June 30, 2010, and the
related condensed consolidated statements of operations and the condensed consolidated statements
of comprehensive income, for the three-month and six-month periods ended June 30, 2010 and 2009 and
the condensed consolidated statements of cash flows for the six-month periods ended June 30, 2010
and 2009. These interim financial statements are the responsibility of the Companys 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
August 3, 2010
August 3, 2010