Exhibit 18 

ATTESTATION REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 

To the Board of Directors and Stockholders of CSR plc 

We have audited the internal control over financial reporting of CSR plc and subsidiaries (“the Company”) as of 31 December 2010, based on criteria established in *Internal Control– Integrated Framework*issued by the Committee of Sponsoring Organizations of the Treadway Commission. The Company’s management is responsible for maintaining effective internal control over financial reporting and for its assessmentof the effectiveness of internal control over financial reporting, included in the accompanying Management’s Annual Report on Internal Control Over Financial Reporting (See Exhibit 16). Our responsibility is to express an opinion on theCompany’s internal control over financial reporting based on our audit. 

We conducted our audit in accordance with the standards ofthe Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether effective internal control over financial reporting was maintained in all materialrespects. Our audit included obtaining an understanding of internal control over financial reporting, assessing the risk that a material weakness exists, testing and evaluating the design and operating effectiveness of internal control based on theassessed risk, and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. 

A company’s internal control over financial reporting is a process designed by, or under the supervision of, the company’s principal executive and principal financial officers, or personsperforming similar functions, and effected by the company’s board of directors, management, and other personnel to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements forexternal purposes in accordance with generally accepted accounting principles. A company’s internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonabledetail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance withgenerally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regardingprevention or timely detection of unauthorized acquisition, use, or disposition of the company’s assets that could have a material effect on the financial statements. 

Because of the inherent limitations of internal control over financial reporting, including the possibility of collusion or improper management override of controls, material misstatements due toerror or fraud may not be prevented or detected on a timely basis. Also, projections of any evaluation of the effectiveness of the internal control over financial reporting to future periods are subject to the risk that the controls may becomeinadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. 

In ouropinion, the Company maintained, in all material respects, effective internal control over financial reporting as of 31 December 2010, based on the criteria established in *Internal Control – Integrated Framework*issued by theCommittee of Sponsoring Organizations of the Treadway Commission. 

We have also audited, in accordance with the standards of the PublicCompany Accounting Oversight Board (United States), the consolidated financial statements at and for the 52 week period ended 31 December 2010 of the Company and our report dated 8 February 2011 (See Exhibit 17) expressed an unqualifiedopinion on those financial statements. 

/s/ Deloitte LLP 

London, United Kingdom 

8 February 2011 

 
 
CSR plc Annual Reportand Financial Statements 2010