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[The following footnote was effective for engagement quality reviews of audits and interim reviews for fiscal years beginning on or after December 15, 2009. It was amended, effective for audits of fiscal years beginning on or after December 15, 2010. See PCAOB Release No. 2010-004.

Return to the current version.]

 

  3/   The term "engagement partner" has the same meaning as the phrases "auditor with final responsibility for the audit" in AU sec. 311, Planning and Supervision, and "practitioner-in-charge of an engagement" in PCAOB interim quality control standard QC sec. 40, The Personnel Management Element of a Firm's System of Quality Control-Competencies Required by a Practitioner-in-Charge of an Attest Engagement . QC sec. 40 describes the competencies required of a practitioner-in-charge of an attest engagement.