[The following footnote was effective for audits of fiscal years ending before June 1, 2014. See PCAOB Release No. 2013-007 for audits of fiscal years ending on or after June 1, 2014, or return to the curren tversion.]

 

fn 2 An example of this report is contained in the AICPA Audit and Accounting Guide Brokers and Dealers in Securities.