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[The following footnote was effective for audits of financial statements for periods beginning on or after December 15, 2002. It was amended, effective for audits of fiscal years beginning on or after December 15, 2012. See PCAOB Release No. 2012-004.

Return to the current version.]

fn10  See section 325, Communication of Internal Control Related Matters Noted in an Audit, and section 380, Communications With Audit Committees