Below are amendments to AT sec. 9101, Attest Engagements: Attest Engagements Interpretations of Section 101, related to the Public Company Accounting Oversight Board's reorganization of its auditing standards. (See PCAOB Release No. 2015-002.) The amendments were approved by the U.S. Securities and Exchange Commission ("SEC") on September 17, 2015, and are effective as of December 31, 2016. The current attestation interpretation can be found here.

AT sec. 9101 Amendments

  1. In the last sentence of paragraph .12, the reference to "AU section 322, The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements" is replaced with "AS 2605, Consideration of the Internal Audit Function."

  2. In the second bullet of paragraph .28, the reference to "AU section 722, Interim Financial Information" is replaced with "AS 4105, Reviews of Interim Financial Information."

  3. Paragraph .43 is deleted.

  4. Paragraph .44 is replaced with the following:

    Illustrative letters in response to a regulatory request for access to or copies of the attest documentation related to an examination engagement performed in accordance with section 601, Compliance Attestation, and an agreed-upon procedures engagement performed in accordance with section 201, Agreed-Upon Procedures Engagements, follow.

  5. In footnote 7 to paragraph .45, the parenthetic reference to "AU section 9339.11–.15" is deleted.
  6. In footnote 12 to paragraph .46:
    1. The parenthetic reference to "AU section 9339.11–.15" is deleted. 
    2. A comma is added after the second word "access."