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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 6  In this section, the terms practitioner or accountant generally refer to a person engaged to perform an attest service on MD&A. The term accountant may also refer to a person engaged to review financial statements. The term auditor refers to a person engaged to audit financial statements. As this section includes certain requirements for the practitioner to have audited or performed a Statement on Auditing Standards (SAS) No. 71 review of financial statements (AU section 722, Interim Financial Information), the terms auditor, practitioner, or accountant may refer, in this section, to the same person.