On April 16, 2003, the PCAOB adopted certain preexisting auditing and related standards. PCAOB Rules 3200T, 3300T, 3400T, 3500T, and 3600T describe the standards that the Board adopted and require registered public accounting firms and their associated persons to comply with these interim standards to the extent they are not superseded or amended by the Board.
To the extent a PCAOB standard addresses a subject matter that also is addressed in the interim standards, the affected portion of the interim standard should be considered superseded or effectively amended. The Board also has made certain conforming amendments to the interim standards to reflect the effect of the adoption of PCAOB standards. In applying the interim standards, it remains the responsibility of the registered public accounting firm and its associated persons (and anyone else using the interim standards) to determine whether a particular interim standard has been superseded or amended by the Board, whether that has been reflected as a conforming amendment or not.
In the event of typographical or other technical errors in the electronic version of the interim standards, the interim standards that the Board adopted pursuant to the relevant rule govern (e.g., generally accepted auditing standards as described in SAS No. 95, as in existence on April 16, 2003, to the extent not superseded or amended by the Board). The electronic version of the interim standards may be updated from time to time to correct typographical or other technical errors.