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Auditing Standard No. 17

Auditing Supplemental Information Accompanying Audited Financial Statements

Appendix A—Definitions

A1. For purposes of this standard, the term listed below is defined as follows:

A2. Supplemental Information — Refers to the following information when it accompanies audited financial statements:

  1. Supporting schedules that brokers and dealers are required to file pursuant to Rule 17a-5 under the Securities Exchange Act of 1934;1/
  2. Supplemental information (i) required to be presented pursuant to the rules and regulations of a regulatory authority and (ii) covered by an independent public accountant's report on that information in relation to financial statements that are audited in accordance with PCAOB standards; or
  3. Information that is (i) ancillary to the audited financial statements, (ii) derived from the company's accounting books and records, and (iii) covered by an independent public accountant's report on that information in relation to the financial statements that are audited in accordance with PCAOB standards.

1/ See 17 C.F.R. § 240.17a-5 (d)(2).