[The following appendix was effective for audits of fiscal years ending before December 15, 2014. See PCAOB Release No. 2014-002 for audits of fiscal years ending on or after December 15, 2014, or return to the current version.]


This appendix identifies other PCAOB rules and standards related to the audit that require communication of specific matters between the auditor and the audit committee.

  • Auditing Standard No. 4, Reporting on Whether a Previously Reported Material Weakness Continues to Exist,paragraphs 60, 62, and 64
  • Auditing Standard No. 5, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements, paragraphs 78–81, 91, C7, and C14
  • Auditing Standard No. 12, Identifying and Assessing Risks of Material Misstatement, paragraphs 5.f. and 54–57
[The following two bullets are effective for audits of fiscal years ending on or after June 1, 2014. See  PCAOB Release No. 2013-007. For audits of fiscal years ending before June 1, 2014,  click here.]
  • Attestation Standard No. 1, Examination Engagements Regarding Compliance Reports of Brokers and Dealers, paragraphs 34 and 35.
  • Attestation Standard No. 2, Review Engagements Regarding Exemption Reports of Brokers and Dealers, paragraph 15.
  • PCAOB Rule 3524, Audit Committee Pre-approval of Certain Tax Services
  • PCAOB Rule 3525, Audit Committee Pre-approval of Non-audit Services Related to Internal Control Over Financial Reporting
  • PCAOB Rule 3526, Communication with Audit Committees Concerning Independence
  • AU sec. 316, Consideration of Fraud in a Financial Statement Audit, paragraphs .79–.81
  • AU sec. 317, Illegal Acts by Clients, paragraphs .08, .17, and .20
  • AU sec. 325, Communications About Control Deficiencies in an Audit of Financial Statements, paragraphs 4–7 and 9
  • AU sec. 328, Auditing Fair Value Measurements and Disclosures, paragraph .50
  • AU sec. 333, Management Representations, paragraph .05
  • AU sec. 550, Other Information in Documents Containing Audited Financial Statements, paragraphs .04 and .06
  • AU sec. 711, Filings Under Federal Securities Statutes, paragraph .13
  • AU sec. 722, Interim Financial Information, paragraphs .08–.09, .30–.31, and .33–.36