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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 5  If the entity is an SEC registrant or non-SEC registrant that makes a filing with a regulatory agency in preparation for a public offering or listing, the practitioner should perform the procedures in AU section 722, Interim Financial Information, paragraphs .13 through .19. If the entity is nonpublic, the practitioner should perform the procedures in SSARS No. 1, Compilation and Review of Financial Statements, paragraphs 24 through 33 [AR section 100.24-.33]. [Footnote revised, November 2002, to reflect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 100 and Statement on Standards for Accounting and Review Services No. 9.]