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As Of Filer Filing For·On·As Docs:Size Issuer Agent 1/16/09 Tyco International Ltd S-4/A 9:1.3M Merrill Corp/New/FA |
Document/Exhibit Description Pages Size 1: S-4/A Pre-Effective Amendment to Registration of HTML 808K Securities Issued in a Business-Combination Transaction 2: EX-3.4 Articles of Incorporation/Organization or By-Laws HTML 174K 3: EX-3.5 Articles of Incorporation/Organization or By-Laws HTML 66K 4: EX-5.1 Opinion re: Legality HTML 19K 5: EX-8.1 Opinion re: Tax Matters HTML 19K 6: EX-8.2 Opinion re: Tax Matters HTML 15K 7: EX-8.3 Opinion re: Tax Matters HTML 22K 8: EX-23.1 Consent of Experts or Counsel HTML 12K 9: EX-99.1 Miscellaneous Exhibit HTML 28K
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1 | 1st Page - Filing Submission | ||||
" | Exhibit 23.1 | ||||
" | Consent of Independent Registered Public Accounting Firm | ||||
" | QuickLinks |
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in this Amendment No. 1 to Registration Statement No. 333-156042 on Form S-4 of our reports dated November 19, 2008 relating to (i) the consolidated financial statements and financial statement schedule of Tyco International Ltd. and subsidiaries (the "Company") (which report expresses an unqualified opinion and includes explanatory paragraphs noting that: a) effective September 29, 2007 the Company adopted Financial Accounting Standards Board Interpretation No. 48, Accounting for Uncertainty in Income Taxes—an Interpretation of FASB Statement No. 109, b) the Company changed the depreciation method and estimated useful life used to account for pooled subscriber system assets and related deferred revenue from the straight-line method with lives ranging from 10 to 14 years to an accelerated method with lives up to 15 years effective as of the beginning of the fiscal third quarter of 2007, c) the Company adopted the recognition and related disclosure provisions of Statement of Financial Accounting Standards No. 158, Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans—an amendment of FASB Statements No. 87, 88, 106 and 132(R) effective September 28, 2007, and d) the Company adopted Financial Accounting Standards Board Interpretation No. 47, Accounting for Conditional Asset Retirement Obligations—an Interpretation of FASB Statement No. 143 effective September 29, 2006) and (ii) the effectiveness of the Company's internal control over financial reporting (which report expresses an adverse opinion on the effectiveness of the Company's internal control over financial reporting because of a material weakness) appearing in the Annual Report on Form 10-K of Tyco International Ltd. and subsidiaries for the year ended September 26, 2008 and to the reference to us under the heading "Experts" in the prospectus, which is part of this Registration Statement.
/s/ Deloitte & Touche LLP
New
York, New York
January 16, 2009
This ‘S-4/A’ Filing | Date | Other Filings | ||
---|---|---|---|---|
Filed on: | 1/16/09 | DEF 14A | ||
11/19/08 | 10-K | |||
9/26/08 | 10-K | |||
9/29/07 | ||||
9/28/07 | 10-K | |||
9/29/06 | 10-K, 10-K/A | |||
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