[The following item 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 current version.]

e. Apply to the report that encompasses internal control over compliance for a broker or dealer iin securities as required by rule 17a-5 of the Securities Exchange Act of 1934 (the 1934 Act).fn 2