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[The following footnote 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.]

 

fn 7 The communication to management of immaterial misstatements aggregated by the auditor does not constitute a communication pursuant to section 317, Illegal Acts by Clients, paragraph .17, Section 10A of the Securities Exchange Act of 1934, or section 316, Consideration of Fraud in a Financial Statement Audit, paragraphs .38 through .40. The auditor may have additional communication responsibilities pursuant to section 317, Section 10A of the Securities Exchange Act of 1934, or section 316. [Footnote added, effective for audits of financial statements for periods beginning on or after December 15, 1999, by Statement on Auditing Standards No. 89. Footnote renumbered by the issuance of Statement on Auditing Standards No. 89, December 1999.]