[The following paragraph was effective for audits of periods ending on or after December 15, 1994. 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.]


This section does not apply to situations covered by section 311, Planning and Supervision, in which a specialist employed by the auditor's firm participates in the audit.