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[The following paragraph was effective for audits of fiscal years beginning before June 1, 2014. See PCAOB Release No. 2013-007PDF for audits of fiscal years beginning on or after June 1, 2014, or return to the current version.]



A practitioner should not accept an engagement to perform a review, as defined in section 101.55, of an entity's compliance with specified requirements or about the effectiveness of an entity's internal control over compliance or an assertion thereon.