[The following paragraph was effective for audits of fiscal years ending before June 1, 2014. See PCAOB Release No. 2013-008for audits of fiscal years ending on or after June 1, 2014, or return to the current version.]


If certain other information fn 3 has been subjected to auditing procedures applied in the audit of the basic financial statements, the auditor may express an opinion on whether the information is fairly stated in all material respects in relation to those financial statements taken as a whole. In those circumstances, the auditor’s report on the information should describe clearly the character of the auditor’s work and the degree of responsibility the auditor is taking. The auditor may report on such information using the guidance in section 551, Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents, paragraphs .12 and .14. [Paragraph added, effective September 2002, by Statement on Auditing Standards No. 98.]

fn 3  This information may include supplementary information required by generally accepted accounting principles.