Careers
SubscribeThe following footnote was effective beginning January 2001. It was amended by PCAOB Auditing Standard No. 2, effective for audits of fiscal years ending on or after November 15, 2004, for accelerated filers, and on or after July 15, 2005, for all other issuers. See PCAOB Release No. 2004-008.
[ View current versions of the Interim Standards.]
[ View current versions of the Interim Standards.]
AU 9550
fn 8 Section 325.17 prohibits a written communication that no reportable conditions were noted during the audit. If management reports that an auditor made an oral communication that no reportable conditions were noted during the audit, the auditor should follow the guidance in this paragraph.