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Content analysis
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- 10-K Annual report
- 10.23 Non-employee Director Compensation Arrangements
- 10.26 Compensation Information for Executive Officers
- 10.28 Consulting Agreement Between Registrant and Susan M. Kanaya
- 10.29 Form of Level I Change of Control and Severance Benefit Agreement
- 10.30 Form of Level II Change of Control and Severance Benefit Agreement
- 10.31 First Amendment to Loan and Security Agreement
- 10.32 Employment Agreement Between Registrant and Petrus Timmermans, PH.D.
- 23.1 Consent of Independent Registered Public Accounting Firm
- 31.1 Certification Required by Rule 13A-14(A)
- 31.2 Certification Required by Rule 13A-14(A)
- 32.1 Certification by the Chief Executive Officer and Chief Financial Officer
Exhibit 23.1
Consent of Independent Registered Public Accounting Firm
We consent to the incorporation by reference in the Registration Statements (Form S-3 Nos. 333-108909 and 333-121597) of Kosan Biosciences Incorporated and in the related Prospectus, in the Registration Statements (Form S-8 Nos. 333-63534, 333-96669, 333-115766 and 333-123578) pertaining to the 1996 Stock Option Plan, in the Registration Statement (Form S-8 No. 333-47758) pertaining to the 1996 Stock Option Plan, 2000 Employee Stock Purchase Plan and the 2000 Non-Employee Directors’ Stock Option Plan, and in the Registration Statement (Form S-8 No. 333-108502) pertaining to the 1996 Stock Option Plan and 2000 Employee Stock Purchase Plan of Kosan Biosciences Incorporated of our report dated March 10, 2006 with respect to the financial statements of Kosan Biosciences Incorporated, Kosan Biosciences Incorporated management’s assessment of the effectiveness of internal control over financial reporting, and the effectiveness of internal control over financial reporting of Kosan Biosciences Incorporated included in the Annual Report (Form 10-K) for the year ended December 31, 2005.
/s/ ERNST & YOUNG LLP
San Francisco, California
March 10, 2006