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

a.      The practitioner performs one of the following:

(1) A review of the historical financial statements for the related interim periods under the Statements on Standards for Accounting and Review Services (SSARSs) and issues a review report thereon
(2) A review of the condensed interim financial information for the related interim periods under AU section 722 and issues a review report thereon, and such interim financial information is accompanied by complete annual financial statements for the most recent fiscal year that have been audited
(3) An audit of the interim financial statements