[The following paragraph was effective for audits of financial statements for periods beginning on or after June 30, 1998. It was amended, effective for audits of fiscal years beginning on or after December 15, 2012. See PCAOB Release No. 2012-004.

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Written representations from management should be obtained for all financial statements and periods covered by the auditor's report. fn 2 For example, if comparative financial statements are reported on, the written representations obtained at the completion of the most recent audit should address all periods being reported on. The specific written representations obtained by the auditor will depend on the circumstances of the engagement and the nature and basis of presentation of the financial statements.