Auditing Standards in Effect: Final Rules, Amending Releases, and Related SEC Approval Orders

The following table lists the PCAOB auditing standards in effect, the standard's final rule, the release(s) that amended the respective standard since it was adopted by the Board, and the related SEC approval order(s). 

The organizational structure and numbering of the auditing standards were amended on December 31, 2016. A reference table with the reorganized and pre-reorganized numbering can be found here.

Auditing Standard PCAOB Release SEC Approval Order           

AS 1001, Responsibilities and Functions of the Independent Auditor

PCAOB Release No. 2015-002

PCAOB Release No. 2010-004

PCAOB Release No. 2003-006

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-63606 (Dec. 23, 2010)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 1005, Independence

PCAOB Release No. 2015-002

PCAOB Release No. 2003-006

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 1010, Training and Proficiency of the Independent Auditor

PCAOB Release No. 2015-002

PCAOB Release No. 2010-004

PCAOB Release No. 2003-006

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-63606 (Dec. 23, 2010)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 1015, Due Professional Care in the Performance of Work

PCAOB Release No. 2018-006

PCAOB Release No. 2018-005

PCAOB Release No. 2015-002

PCAOB Release No. 2010-004

PCAOB Release No. 2007-005A

PCAOB Release No. 2003-006

SEC Release No. 34-86270 (July 1, 2019)

SEC Release No. 34-86269 (July 1, 2019)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-63606 (Dec. 23, 2010)

SEC Release No. 34-56152 (July 27, 2007)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 1101, Audit Risk

PCAOB Release No. 2015-002

PCAOB Release No. 2010-004

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-63606 (Dec. 23, 2010)

AS 1105, Audit Evidence

PCAOB Release No. 2018-006

PCAOB Release No. 2018-005

PCAOB Release No. 2015-002

PCAOB Release No. 2010-004

SEC Release No. 34-86270 (July 1, 2019)

SEC Release No. 34-86269 (July 1, 2019)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-63606 (Dec. 23, 2010)

AS 1110, Relationship of Auditing Standards to Quality Control Standards

PCAOB Release No. 2015-002

PCAOB Release No. 2003-006

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 1201, Supervision of the Audit Engagement

PCAOB Release No. 2018-006

PCAOB Release No. 2015-002

PCAOB Release No. 2010-004

SEC Release No. 34-86270 (July 1, 2019)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-63606 (Dec. 23, 2010)

AS 1205, Part of the Audit Performed by Other Independent Auditors

PCAOB Release No. 2018-005

PCAOB Release No. 2017-001

PCAOB Release No. 2015-008

PCAOB Release No. 2015-002

PCAOB Release No. 2010-004

PCAOB Release No. 2007-005A

PCAOB Release No. 2004-008

PCAOB Release No. 2004-006

PCAOB Release No. 2003-006

SEC Release No. 34-86269 (July 1, 2019)

SEC Release No. 34-81916 (Oct. 23, 2017)

SEC Release No. 34-77787 (May 9, 2016)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-63606 (Dec. 23, 2010)

SEC Release No. 34-56152 (July 27, 2007)

SEC Release No. 34-50688 (Nov. 17, 2004)

SEC Release No. 34-50253 (Aug. 25, 2004)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 1210, Using the Work of a Specialist

PCAOB Release No. 2018-006

PCAOB Release No. 2017-001

PCAOB Release No. 2015-002

PCAOB Release No. 2014-002

PCAOB Release No. 2010-004

PCAOB Release No. 2003-006 

SEC Release No. 34-86270 (July 1, 2019)

SEC Release No. 34-81916 (Oct. 23, 2017)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-73396 (Oct. 21, 2014)

SEC Release No. 34-63606 (Dec. 23, 2010)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 1215, Audit Documentation

PCAOB Release No. 2015-002

PCAOB Release No. 2013-007

PCAOB Release No. 2010-004

PCAOB Release No. 2007-005A

PCAOB Release No. 2004-006   

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-71524 (Feb. 12, 2014)

SEC Release No. 34-63606 (Dec. 23, 2010)

SEC Release No. 34-56152 (July 27, 2007)

SEC Release No. 34-50253 (Aug. 25, 2004)

AS 1220, Engagement Quality Review

PCAOB Release No. 2017-001

PCAOB Release No. 2015-002

PCAOB Release No. 2013-007

PCAOB Release No. 2010-004

PCAOB Release No. 2009-004    

SEC Release No. 34-81916 (Oct. 23, 2017)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-71524 (Feb. 12, 2014)

SEC Release No. 34-63606 (Dec. 23, 2010)

SEC Release No. 34-61363 (Jan. 15, 2010)

AS 1301, Communication with Audit Committees

PCAOB Release No. 2018-005

PCAOB Release No. 2017-001

PCAOB Release No. 2015-002

PCAOB Release No. 2014-002

PCAOB Release No. 2013-008

PCAOB Release No. 2013-007

PCAOB Release No. 2012-004

SEC Release No. 34-86269 (July 1, 2019)

SEC Release No. 34-81916 (Oct. 23, 2017)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-73396 (Oct. 21, 2014)

SEC Release No. 34-71525 (Feb. 12, 2014)

SEC Release No. 34-71524 (Feb. 12, 2014)

SEC Release No. 34-68453 (Dec. 17, 2012)

AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements

PCAOB Release No. 2015-002

PCAOB Release No. 2007-005A

PCAOB Release No. 2004-008

PCAOB Release No. 2003-006

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-56152 (July 27, 2007)

SEC Release No. 34-50688 (Nov. 17, 2004)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 2101, Audit Planning

PCAOB Release No. 2018-006

PCAOB Release No. 2015-002

PCAOB Release No. 2014-002

PCAOB Release No. 2012-004

PCAOB Release No. 2010-004

SEC Release No. 34-86270 (July 1, 2019)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-73396 (Oct. 21, 2014)

SEC Release No. 34-68453 (Dec. 17, 2012)

SEC Release No. 34-63606 (Dec. 23, 2010)

AS 2105, Consideration of Materiality in Planning and Performing an Audit

PCAOB Release No. 2015-002

PCAOB Release No. 2010-004

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-63606 (Dec. 23, 2010)

AS 2110, Identifying and Assessing Risks of Material Misstatement

PCAOB Release No. 2018-006

PCAOB Release No. 2018-005

PCAOB Release No. 2015-002

PCAOB Release No. 2014-002

PCAOB Release No. 2010-004

SEC Release No. 34-86270 (July 1, 2019)

SEC Release No. 34-86269 (July 1, 2019)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-73396 (Oct. 21, 2014)

SEC Release No. 34-63606 (Dec. 23, 2010)

AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements

PCAOB Release No. 2017-001

PCAOB Release No. 2015-002

PCAOB Release No. 2014-002

PCAOB Release No. 2012-004

PCAOB Release No. 2010-004

PCAOB Release No. 2007-005A

SEC Release No. 34-81916 (Oct. 23, 2017)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-73396 (Oct. 21, 2014)

SEC Release No. 34-68453 (Dec. 17, 2012)

SEC Release No. 34-63606 (Dec. 23, 2010)

SEC Release No. 34-56152 (July 27, 2007)

AS 2301, The Auditor's Responses to the Risks of Material Misstatement

PCAOB Release No. 2018-006

PCAOB Release No. 2018-005

PCAOB Release No. 2015-002

PCAOB Release No. 2014-002

PCAOB Release No. 2012-004

PCAOB Release No. 2010-004

SEC Release No. 34-86270 (July 1, 2019)

SEC Release No. 34-86269 (July 1, 2019)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-73396 (Oct. 21, 2014)

SEC Release No. 34-68453 (Dec. 17, 2012)

SEC Release No. 34-63606 (Dec. 23, 2010)

AS 2305, Substantive Analytical Procedures

PCAOB Release No. 2015-002

PCAOB Release No. 2010-004

PCAOB Release No. 2004-008

PCAOB Release No. 2003-006

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-63606 (Dec. 23, 2010)

SEC Release No. 34-50688 (Nov. 17, 2004)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 2310, The Confirmation Process

PCAOB Release No. 2018-006

PCAOB Release No. 2015-002

PCAOB Release No. 2014-002

PCAOB Release No. 2010-004

PCAOB Release No. 2003-006

SEC Release No. 34-86270 (July 1, 2019)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-73396 (Oct. 21, 2014)

SEC Release No. 34-63606 (Dec. 23, 2010)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 2315, Audit Sampling

PCAOB Release No. 2015-002

PCAOB Release No. 2010-004

PCAOB Release No. 2003-006

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-63606 (Dec. 23, 2010)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 2401, Consideration of Fraud in a Financial Statement Audit

PCAOB Release No. 2018-006

PCAOB Release No. 2018-005

PCAOB Release No. 2015-002

PCAOB Release No. 2014-002

PCAOB Release No. 2012-004

PCAOB Release No. 2010-004

PCAOB Release No. 2007-005A

PCAOB Release No. 2004-008

PCAOB Release No. 2003-006

SEC Release No. 34-86270 (July 1, 2019)

SEC Release No. 34-86269 (July 1, 2019)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-73396 (Oct. 21, 2014)

SEC Release No. 34-68453 (Dec. 17, 2012)

SEC Release No. 34-63606 (Dec. 23, 2010)

SEC Release No. 34-56152 (July 27, 2007)

SEC Release No. 34-50688 (Nov. 17, 2004)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 2405, Illegal Acts by Clients

PCAOB Release No. 2017-001

PCAOB Release No. 2015-002

PCAOB Release No. 2012-004

PCAOB Release No. 2010-004

PCAOB Release No. 2003-006

SEC Release No. 34-81916 (Oct. 23, 2017)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-68453 (Dec. 17, 2012)

SEC Release No. 34-63606 (Dec. 23, 2010)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 2410, Related Parties

PCAOB Release No. 2017-001

PCAOB Release No. 2015-002

PCAOB Release No. 2014-002

SEC Release No. 34-81916 (Oct. 23, 2017)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-73396 (Oct. 21, 2014)

AS 2415, Consideration of an Entity's Ability to Continue as a Going Concern

PCAOB Release No. 2017-001

PCAOB Release No. 2015-002

PCAOB Release No. 2012-004

PCAOB Release No. 2010-004

PCAOB Release No. 2007-005A

PCAOB Release No. 2003-006

SEC Release No. 34-81916 (Oct. 23, 2017)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-68453 (Dec. 17, 2012)

SEC Release No. 34-63606 (Dec. 23, 2010)

SEC Release No. 34-56152 (July 27, 2007)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 2501, Auditing Accounting Estimates

PCAOB Release No. 2018-005

PCAOB Release No. 2015-002

PCAOB Release No. 2010-004

PCAOB Release No. 2007-005A

PCAOB Release No. 2004-008

PCAOB Release No. 2003-006

SEC Release No. 34-86269 (July 1, 2019)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-63606 (Dec. 23, 2010)

SEC Release No. 34-56152 (July 27, 2007)

SEC Release No. 34-50688 (Nov. 17, 2004)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 2502, Auditing Fair Value Measurements and Disclosures

PCAOB Release No. 2018-005

PCAOB Release No. 2015-002

PCAOB Release No. 2012-004

PCAOB Release No. 2010-004

PCAOB Release No. 2008-001

PCAOB Release No. 2007-005A

PCAOB Release No. 2003-006

SEC Release No. 34-86269 (July 1, 2019)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-68453 (Dec. 17, 2012)

SEC Release No. 34-63606 (Dec. 23, 2010)

SEC Release No. 34-58555 (Sept. 16, 2008)

SEC Release No. 34-56152 (July 27, 2007)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 2503, Auditing Derivative Instruments, Hedging Activities, and Investments in Securities

PCAOB Release No. 2018-005

PCAOB Release No. 2017-001

PCAOB Release No. 2015-002

PCAOB Release No. 2010-004

PCAOB Release No. 2007-005A

PCAOB Release No. 2004-008

PCAOB Release No. 2003-006

SEC Release No. 34-86269 (July 1, 2019)

SEC Release No. 34-81916 (Oct. 23, 2017)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-63606 (Dec. 23, 2010)

SEC Release No. 34-56152 (July 27, 2007)

SEC Release No. 34-50688 (Nov. 17, 2004)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 2505, Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments

PCAOB Release No. 2018-006

PCAOB Release No. 2017-001

PCAOB Release No. 2015-002

PCAOB Release No. 2003-006

SEC Release No. 34-86270 (July 1, 2019)

SEC Release No. 34-81916 (Oct. 23, 2017)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 2510, Auditing Inventories

PCAOB Release No. 2017-001

PCAOB Release No. 2015-002

PCAOB Release No. 2003-006

SEC Release No. 34-81916 (Oct. 23, 2017)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 2601, Consideration of an Entity's Use of a Service Organization

PCAOB Release No. 2015-002

PCAOB Release No. 2010-004

PCAOB Release No. 2007-005A

PCAOB Release No. 2004-008

PCAOB Release No. 2003-006

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-63606 (Dec. 23, 2010)

SEC Release No. 34-56152 (July 27, 2007)

SEC Release No. 34-50688 (Nov. 17, 2004)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 2605, Consideration of the Internal Audit Function

PCAOB Release No. 2015-002

PCAOB Release No. 2010-004

PCAOB Release No. 2007-005A

PCAOB Release No. 2004-008

PCAOB Release No. 2003-006

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-63606 (Dec. 23, 2010)

SEC Release No. 34-56152 (July 27, 2007)

SEC Release No. 34-50688 (Nov. 17, 2004)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 2610, Initial Audits—Communications Between Predecessor and Successor Auditors

PCAOB Release No. 2018-006

PCAOB Release No. 2017-001

PCAOB Release No. 2015-002

PCAOB Release No. 2014-002

PCAOB Release No. 2010-004

PCAOB Release No. 2007-005A

PCAOB Release No. 2003-006

SEC Release No. 34-86270 (July 1, 2019)

SEC Release No. 34-81916 (Oct. 23, 2017)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-73396 (Oct. 21, 2014)

SEC Release No. 34-63606 (Dec. 23, 2010)

SEC Release No. 34-56152 (July 27, 2007)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 2701, Auditing Supplemental Information Accompanying Audited Financial Statements

PCAOB Release No. 2015-002

PCAOB Release No. 2013-008

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-71525 (Feb. 12, 2014)

AS 2705, Required Supplementary Information

PCAOB Release No. 2017-001

PCAOB Release No. 2015-002

PCAOB Release No. 2013-008

PCAOB Release No. 2003-006

SEC Release No. 34-81916 (Oct. 23, 2017)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-71525 (Feb. 12, 2014)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 2710, Other Information in Documents Containing Audited Financial Statements

PCAOB Release No. 2017-001

PCAOB Release No. 2015-002

PCAOB Release No. 2013-008

PCAOB Release No. 2012-004

PCAOB Release No. 2003-006

SEC Release No. 34-81916 (Oct. 23, 2017)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-71525 (Feb. 12, 2014)

SEC Release No. 34-68453 (Dec. 17, 2012)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 2801, Subsequent Events

PCAOB Release No. 2017-001

PCAOB Release No. 2015-002

PCAOB Release No. 2014-002

PCAOB Release No. 2007-005A

PCAOB Release No. 2004-008

PCAOB Release No. 2003-006

SEC Release No. 34-81916 (Oct. 23, 2017)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-73396 (Oct. 21, 2014)

SEC Release No. 34-56152 (July 27, 2007)

SEC Release No. 34-50688 (Nov. 17, 2004)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 2805, Management Representations

PCAOB Release No. 2018-005

PCAOB Release No. 2017-001

PCAOB Release No. 2015-002

PCAOB Release No. 2014-002

PCAOB Release No. 2012-004

PCAOB Release No. 2010-004

PCAOB Release No. 2007-005A

PCAOB Release No. 2004-008

PCAOB Release No. 2003-006

SEC Release No. 34-86269 (July 1, 2019)

SEC Release No. 34-81916 (Oct. 23, 2017)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-73396 (Oct. 21, 2014)

SEC Release No. 34-68453 (Dec. 17, 2012)

SEC Release No. 34-63606 (Dec. 23, 2010)

SEC Release No. 34-56152 (July 27, 2007)

SEC Release No. 34-50688 (Nov. 17, 2004)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 2810, Evaluating Audit Results

PCAOB Release No. 2017-001

PCAOB Release No. 2015-002

PCAOB Release No. 2010-004

SEC Release No. 34-81916 (Oct. 23, 2017)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-63606 (Dec. 23, 2010)

AS 2815, The Meaning of "Present Fairly in Conformity with Generally Accepted Accounting Principles"

PCAOB Release No. 2017-001

PCAOB Release No. 2015-002

PCAOB Release No. 2010-004

PCAOB Release No. 2008-001

PCAOB Release No. 2003-006

SEC Release No. 34-81916 (Oct. 23, 2017)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-63606 (Dec. 23, 2010)

SEC Release No. 34-58555 (Sept. 16, 2008)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 2820, Evaluating Consistency of Financial Statements

PCAOB Release No. 2017-001

PCAOB Release No. 2015-002

PCAOB Release No. 2010-004

PCAOB Release No. 2008-001

SEC Release No. 34-81916 (Oct. 23, 2017)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-63606 (Dec. 23, 2010)

SEC Release No. 34-58555 (Sept. 16, 2008)

AS 2901, Consideration of Omitted Procedures After the Report Date

PCAOB Release No. 2015-002

PCAOB Release No. 2003-006

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 2905, Subsequent Discovery of Facts Existing at the Date of the Auditor's Report

PCAOB Release No. 2015-002

PCAOB Release No. 2008-001

PCAOB Release No. 2007-005A

PCAOB Release No. 2004-008

PCAOB Release No. 2003-006

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-58555 (Sept. 16, 2008)

SEC Release No. 34-56152 (July 27, 2007)

SEC Release No. 34-50688 (Nov. 17, 2004)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion

PCAOB Release No. 2018-005

PCAOB Release No. 2017-001

PCAOB Release No. 2015-008

PCAOB Release No. 2015-002

PCAOB Release No. 2010-004

PCAOB Release No. 2008-001

PCAOB Release No. 2007-005A

PCAOB Release No. 2004-008

PCAOB Release No. 2003-006

SEC Release No. 34-86269 (July 1, 2019)

SEC Release No. 34-81916 (Oct. 23, 2017)

SEC Release No. 34-77787 (May 9, 2016)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-63606 (Dec. 23, 2010)

SEC Release No. 34-58555 (Sept. 16, 2008)

SEC Release No. 34-56152 (July 27, 2007)

SEC Release No. 34-50688 (Nov. 17, 2004)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 3105, Departures from Unqualified Opinions and Other Reporting
Circumstances

PCAOB Release No. 2017-001

 

SEC Release No. 34-81916 (Oct. 23, 2017)

AS 3110, Dating of the Independent Auditor's Report

PCAOB Release No. 2017-001

PCAOB Release No. 2015-002

PCAOB Release No. 2013-008

PCAOB Release No. 2010-004

PCAOB Release No. 2007-005A

PCAOB Release No. 2004-008

PCAOB Release No. 2003-006

SEC Release No. 34-81916 (Oct. 23, 2017)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-71525 (Feb. 12, 2014)

SEC Release No. 34-63606 (Dec. 23, 2010)

SEC Release No. 34-56152 (July 27, 2007)

SEC Release No. 34-50688 (Nov. 17, 2004)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 3305, Special Reports

PCAOB Release No. 2017-001

PCAOB Release No. 2015-002

PCAOB Release No. 2003-006

SEC Release No. 34-81916 (Oct. 23, 2017)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 3310, Special Reports on Regulated Companies

PCAOB Release No. 2017-001

PCAOB Release No. 2015-002

PCAOB Release No. 2003-006

SEC Release No. 34-81916 (Oct. 23, 2017)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 3315, Reporting on Condensed Financial Statements and Selected Financial Data

PCAOB Release No. 2017-001

PCAOB Release No. 2015-002

PCAOB Release No. 2013-008

PCAOB Release No. 2003-006

SEC Release No. 34-81916 (Oct. 23, 2017)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-71525 (Feb. 12, 2014)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 3320, Association with Financial Statements

PCAOB Release No. 2017-001

PCAOB Release No. 2015-002

PCAOB Release No. 2003-006

SEC Release No. 34-81916 (Oct. 23, 2017)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 4101, Responsibilities Regarding Filings Under Federal Securities Statutes

PCAOB Release No. 2017-001

PCAOB Release No. 2015-002

PCAOB Release No. 2012-004

PCAOB Release No. 2007-005A

PCAOB Release No. 2004-008

PCAOB Release No. 2003-006

SEC Release No. 34-81916 (Oct. 23, 2017)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-68453 (Dec. 17, 2012)

SEC Release No. 34-56152 (July 27, 2007)

SEC Release No. 34-50688 (Nov. 17, 2004)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 4105, Reviews of Interim Financial Information

PCAOB Release No. 2018-005

PCAOB Release No. 2017-001

PCAOB Release No. 2015-002

PCAOB Release No. 2014-002

PCAOB Release No. 2012-004

PCAOB Release No. 2010-004

PCAOB Release No. 2007-005A

PCAOB Release No. 2004-008

PCAOB Release No. 2003-006

SEC Release No. 34-86269 (July 1, 2019)

SEC Release No. 34-81916 (Oct. 23, 2017)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-73396 (Oct. 21, 2014)

SEC Release No. 34-68453 (Dec. 17, 2012)

SEC Release No. 34-63606 (Dec. 23, 2010)

SEC Release No. 34-56152 (July 27, 2007)

SEC Release No. 34-50688 (Nov. 17, 2004)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 6101, Letters for Underwriters and Certain Other Requesting Parties

PCAOB Release No. 2017-001

PCAOB Release No. 2015-002

PCAOB Release No. 2004-008

PCAOB Release No. 2003-006

SEC Release No. 34-81916 (Oct. 23, 2017)

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-50688 (Nov. 17, 2004)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 6105, Reports on the Application of Accounting Principles

PCAOB Release No. 2015-002

PCAOB Release No. 2003-006

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 6110, Compliance Auditing Considerations in Audits of Recipients of Governmental Financial Assistance

PCAOB Release No. 2015-002

PCAOB Release No. 2003-006

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-47745 (Apr. 25, 2003)

AS 6115, Reporting on Whether a Previously Reported Material Weakness Continues to Exist

PCAOB Release No. 2015-002

PCAOB Release No. 2010-004

PCAOB Release No. 2007-005A

PCAOB Release No. 2005-015

SEC Release No. 34-75935 (Sept. 17, 2015)

SEC Release No. 34-63606 (Dec. 23, 2010)

SEC Release No. 34-56152 (July 27, 2007)

SEC Release No. 34-53227 (Feb. 6, 2006)