An auditor may issue certain reports on matters coming to his or her attention during the course of an audit of financial statements. Such reports include but are not limited to reports issued pursuant to the following:

  • Section 325, Communications About Control Deficiencies in An Audit of Financial Statements
[The following bullet was effective for reports issued after December 31, 1998. It was amended, effective for audits of fiscal years beginning on or after December 15, 2012. See PCAOB Release No. 2012-004.

Return to the current version.]
  • Section 380, Communication With Audit Committees
  • Paragraphs .19 through .21 of section 623, Special Reports, for reporting on compliance with aspects of contractual agreements or regulatory requirements related to audited financial statements