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

b. Apply to situations in which an auditor reports on specified compliance requirements based solely on an audit of financial statements, as addressed in AU section 623, Special Reports, paragraphs .19 through .21.

c. Apply to engagements for which the objective is to report in accordance with AU section 801, Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance, unless the terms of the engagement specify an attest report under this section.

d. Apply to engagements covered by AU section 634, Letters for Underwriters and Certain Other Requesting Parties.