text: The accompanying consolidated financial 
  statements of Rogers 
  Communications Inc. and its subsidiaries and all the information in 
  Management’s Discussion and Analysis (MD&A) are the responsibility of 
  management and have been approved by the Board of Directors. 
  
  The Audit Committee meets regularly with management, as well as the 
  internal and external auditors, to discuss internal controls over the 
  financial reporting process, auditing matters and financial reporting 
  that each party is properly discharging its 
  issues; 
  responsibilities; and to review MD&A, 
  the consolidated financial 
  statements and the external auditors’ report. The Audit Committee 
  reports its findings to the Board of Directors for its consideration when 
  approving the consolidated financial statements for issuance to the 
  shareholders. The Audit Committee also considers the engagement or 
  re-appointment of the external auditors before submitting it to the 
  board for review and for shareholder approval. 
  
  to satisfy itself 
  
  Management has prepared the consolidated financial statements in 
  accordance with International Financial Reporting Standards as issued 
  by the International Accounting Standards Board. The consolidated 
  financial 
  statements include certain amounts that are based on 
  management’s best estimates and judgments and, in their opinion, 
  present fairly, in all material respects, Rogers Communications lnc.‘s 
  financial position, results of operations and cash flows. Management 
  has prepared the financial information presented elsewhere in MD&A 
  and has ensured that it is consistent with the consolidated financial 
  statements. 