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[The following footnote was effective before December 31, 2016. See PCAOB Release No. 2015-002PDF. The current standard can be found here.]

fn 1  AU section 634, Letters for Underwriters and Certain Other Requesting Parties, paragraphs .03 through .05, identify certain parties who may request a letter. When one of those parties requests a letter or asks the practitioner to perform agreed-upon procedures on pro forma financial information in connection with an offering, the practitioner should follow the guidance in AU section 634.03, .10, .36, .42, and .43.