[The following paragraph was effective for audits of financial statements for periods beginning on or after December 15, 2002. It was deleted, effective for audits of fiscal years beginning on or after December 15, 2010. See PCAOB Release No. 2010-004.

Return to the current version.]
 

Effective Date

.84

This section is effective for audits of financial statements for periods beginning on or after December 15, 2002. Early application of the provisions of this section is permissible.