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[The following footnote was effective for audits of fiscal years ending before June 1, 2014. See PCAOB Release No. 2013-008 for audits of fiscal years ending on or after June 1, 2014, or return to the current version.]

 

fn 3 When supplementary information is presented in an auditor-submitted document outside the basic financial statements, the guidance in section 551, Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents, as amended by SAS No. 52, Omnibus Statement on Auditing Standards—1987, should be followed.