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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 13 The practitioner's responsibility with respect to those historical financial statements upon which he or she is not engaged to perform a professional service is described in AU section 504, Association With Financial Statements, in the case of public entities, and Statement on Standards for Accounting and Review Services (SSARS) No. 1, Compilation and Review of Financial Statements, paragraph 3 [AR section 100.03], in the case of nonpublic entities. [Footnote revised, November 2002, to reflect conforming changes necessary due to the issuance of Statement on Standards for Accounting and Review Services No. 9.]