TAILIEUCHUNG - Relationship with External Auditor: Audit, Audit-Related, Tax and Other Non-Audit Services

Attackers break into the web application by thinking like a programmer: identifying how the application is intended to work and determining shortcuts used to build the application. The hacker then attempts to interact with the application and its surrounding infrastructure in malicious ways simply by using the web browser or any of a large number of automatic hacker tools, such as CGI scanners and HTTP proxys. Understanding the techniques hackers use to manipulate Web applications and steal credit card data, falsify financial transactions or access proprietary information, is the first step in learning how to secure the Web application | Relationship with External Auditor Audit Audit-Related Tax and Other Non-Audit Services I. General This Policy provides guidelines dealing with audit audit-related tax and other non-audit services that may be provided by ViaSat s independent auditor Independent Auditor . It should be noted that these guidelines also apply to any other accounting firm which expresses an opinion or attestation report on the financial statements of ViaSat or any of its affiliates the Company . These guidelines include the following Brief description of the general guiding principles that form the foundation of the auditor independence rules. Description and examples of the types of services that Independent Auditor can provide. Description and examples of the types of services that Independent Auditor cannot provide. ViaSat s Audit Committee pre-approval requirements for all permitted audit audit-related tax and other non-audit services provided by Independent Auditor. Reporting requirements for all audit audit-related tax and non-audit services. II. Purpose The purpose of this policy is to ensure that ViaSat its affiliates and Independent Auditor are in compliance with the auditor independence provisions of the Sarbanes-Oxley Act of 2002 the Act and related rules issued by the Securities and Exchange Commission SEC NASDAQ and the Public Company Accounting Oversight Board. III. General Principles While there are many specific provisions contained in the Act and the related rules issued by the SEC there are three guiding principles that must be considered. Independent Auditor s independence will deem to be impaired if it provides a service whereby it Functions in the role of management of ViaSat or an affiliate. Is in the position of auditing its own work. Serves in an advocacy role for ViaSat or an affiliate. 1 Accordingly Independent Auditor must not be engaged to perform any service that compromises any of the three guidelines enumerated above. IV. Services That Can Be Performed by

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