Link to Admission Document - InternetQ

PART IIIFINANCIAL INFORMATIONSet out below is the text of a report by Ernst & Young LLP, covering the financial information of theGroup for the three years and six months ended 30 June 2010.SECTION A: ACCOUNTANTS’ REPORTERNST&YOUNGThe DirectorsInternetQ plc51 EastcheapLondon EC3M 1JPDear Sirs6 December 2010InternetQ plcWe report on the financial information for the years ended 31 December 2007, 2008 and 2009 and thesix months ended 30 June 2010 set out in Section B of Part III of the AIM Admission Document. Thisfinancial information has been prepared for inclusion in the AIM admission document dated6 December 2010 of InternetQ plc on the basis of the accounting policies set out in paragraph 2.2 ofSection B of this Part III. This report is required by Schedule Two of the AIM Rules for Companiesand is given for the purpose of complying with that schedule and for no other purpose.Save for any responsibility arising under Schedule Two of the AIM Rules for Companies to any personas and to the extent there provided, to the fullest extent permitted by law we do not assume anyresponsibility and will not accept any liability to any other person for any loss suffered by any suchother person as a result of, arising out of, or in connection with this report or our statement, requiredby and given solely for the purposes of complying with Schedule Two of the AIM Rules for Companies,consenting to its inclusion in the AIM admission document.We have not audited or reviewed the financial information for the 6 month period ended 30 June 2009and accordingly do not express an opinion thereon.ResponsibilitiesThe Directors of InternetQ plc are responsible for preparing the financial information on the basis ofpreparation set out in note 2.1 to the financial information and in accordance with InternationalFinancial Reporting Standards as adopted by the European Union.It is our responsibility to form an opinion as to whether the financial information gives a true and fairview, for the purposes of the AIM admission document, and to report our opinion to you.Basis of opinionWe conducted our work in accordance with Standards for Investment Reporting issued by the AuditingPractices Board in the United Kingdom. Our work included an assessment of evidence relevant to theamounts and disclosures in the financial information. It also included an assessment of significantestimates and judgments made by those responsible for the preparation of the financial informationand whether the accounting policies are appropriate to the entity’s circumstances, consistently appliedand adequately disclosed.47