- Track your favorite companies
- Receive email alerts for new filings
- Personalized dashboard of news and more
- Access all data and search results
Content analysis
?Positive | ||
Negative | ||
Uncertain | ||
Constraining | ||
Legalese | ||
Litigous | ||
Readability |
H.S. freshman Avg
|
- 10-K Annual report
- 10.4 Third Amendment to the Amended and Restated Employment Agreement
- 10.5 Description of Fourth Amendment to the Amended & Restated Employment Agreement
- 10.11 Second Amendment to the Amended & Restated Employment Agreement
- 10.12 Description of Third Amendment to the Amended & Restated Employment Agreement
- 10.17 Second Amendment to the Amended & Restated Employment Agreement
- 10.18 Description of Third Amendment to the Amended & Restated Employment Agreement
- 10.22 Amendment to the Employment Agreement
- 10.23 Description of Second Amendment to the Employment Agreement
- 21.1 Subsidiaries of Registrant
- 23.1 Consent of Independent Registered Public Accounting Firm
- 31.1 Section 302 Certification of Chief Executive Officer
- 31.2 Section 302 Certification of Chief Financial Officer
- 32.1 Section 906 Certification of Chief Executive Officer
- 32.2 Section 906 Certification of Chief Financial Officer
Exhibit 23.1
Consent of Independent Registered Public Accounting Firm
The Board of Directors Spectrum
Brands, Inc.:
We consent to the incorporation by reference in the registration statements (No. 333-162057) on Form S-3 and (No. 333-162505) on Form S-8, of Spectrum Brands, Inc. of our report dated December 29, 2009, with respect to the consolidated statements of financial position of Spectrum Brands, Inc. and subsidiaries (the Company) as of September 30, 2009 (Successor Company) and September 30, 2008 (Predecessor Company), and the related consolidated statements of operations, shareholders’ equity (deficit) and comprehensive income (loss), and cash flows, for the period August 31, 2009 to September 30, 2009 (Successor Company), the period October 1, 2008 to August 30, 2009, and the years ended September 30, 2008 and 2007 (Predecessor Company), and the related financial statement schedule, which report appears in the annual report on Form 10-K of Spectrum Brands, Inc.
Our report refers to explanatory paragraphs that describe the Company’s adoption of the provisions of ASC Topic 852, “Reorganization” formerly American Institute of Certified Public Accountants’ Statement of Position 90-7, “Financial Reporting by Entities in Reorganization under the Bankruptcy Code”in 2009, and to a change in the method of accounting for defined benefit pension and other post retirement benefits in conformity with ASC 715, “Compensation – Retirement Benefits” formerly FAS 158, “Employers’ Accounting for Defined Benefit Pension and other Postretirement Plans” in 2007, and the adoption of the measurement date provision of ASC 715 in 2009.
/s/ KPMG LLP |
Atlanta, Georgia |
December 29, 2009 |