[The following footnote was amended by the Board in PCAOB Release 2008-001 (January 29, 2008), effective November 15, 2008.

Return to the current version.]
Footnotes (AU Section 561 — Subsequent Discovery of Facts Existing at the Date of the Auditor's Report):

fn 3 See paragraphs 26 and 27 of Accounting Principles Board Opinion No. 9 [AC section A35.107–.108] and paragraphs 36 and 37 of Opinion No. 20 [AC section A35.105] regarding disclosure of adjustments applicable to prior periods. [Footnote renumbered by the issuance of Statement on Auditing Standards No. 98, September 2002.]