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- 10-K Annual report
- 10.13 Amendment to Executive Employment Agreement
- 10.28 Loan and Security Agreement, Dated January 16, 2008
- 10.29 Forbearance Agreement, Dated February 15, 2008
- 10.30 First Amendment to Loan and Security Agreement and Waiver
- 21 Subsidiaries of the Company
- 23 Consent of Independent Registered Public Accounting Firm
- 24 Powers of Attorney
- 31.1 Certification Pursuant to Section 302 of the Sarbanes-oxley Act of 2002
- 31.2 Certification Pursuant to Section 302 of the Sarbanes-oxley Act of 2002
- 32.1 Certification Pursuant to 18 U.s.c. Section 1350
- 32.2 Certification Pursuant to 18 U.s.c. Section 1350
Exhibit 23
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in Registration Statement Nos. 333-126054, 333-46936, and 333-79643 on Form S-8 of our report dated March 17, 2008, relating to the consolidated financial statements of Nautilus, Inc. (which report expresses an unqualified opinion and includes an explanatory paragraph relating to the adoption of Financial Accounting Standards Board Interpretation No. 48,Accounting for Uncertainty in Income Taxes-an interpretation of FASB Statement No. 109) and our report dated March 17, 2008 relating to 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 Nautilus, Inc. for the year ended December 31, 2007.
DELOITTE & TOUCHE LLP |
Portland, Oregon |
March 17, 2008 |