EX-99.5 6 reportofindep.htm REPORT OF IND REGISTED CHARTERED ACCNTS

REPORT OF INDEPENDENT REGISTERED CHARTERED ACCOUNTANTS ON RECONCILIATION OF CANADIAN GAAP TO UNITED STATES GAAP

Exhibit 99.5

REPORT OF INDEPENDENT REGISTERED CHARTERED ACCOUNTANTS ON
RECONCILIATION OF CANADIAN GAAP TO UNITED STATES GAAP

To the Board of Directors and Shareholders of BCE Inc.

We have audited the consolidated financial statements of BCE Inc. and subsidiaries (the “Company”) as at December 31, 2007 and 2006 and for each of the three years in the period ended December 31, 2007, and the Company’s internal control over financial reporting as at December 31, 2007, and have issued our reports thereon dated March 5, 2008; such consolidated financial statements and reports are included in the 2007 Annual Report to Shareholders listed as Exhibit 99.2 on Form 40-F. Our audits also included the reconciliation from Canadian GAAP to United States GAAP of the Company listed as Exhibit 99.4 on Form 40-F. This reconciliation from Canadian GAAP to United States GAAP is the responsibility of the Company’s management. Our responsibility is to express an opinion based on our audits. In our opinion, such reconciliation from Canadian GAAP to United States GAAP, when considered in relation to the basic consolidated financial statements taken as a whole, presents fairly, in all material respects, the information set forth therein.

As disclosed in notes (i) and (b) to the reconciliation from Canadian GAAP to United States GAAP, the Company changed its method of accounting for income taxes in 2007 and for post-employment benefits in 2006.

(signed) Deloitte & Touche LLP

Deloitte & Touche LLP

Independent Registered Chartered Accountants

Montréal, Canada
March 5, 2008