Below are amendments to AT No. 2, Review Engagements Regarding Exemption Reports of Brokers and Dealers, related to the Public Company Accounting Oversight Board's reorganization of its auditing standards. (See PCAOB Release No. 2015-002.) The amendments were approved by the U.S. Securities and Exchange Commission ("SEC") on September 17, 2015, and are effective as of December 31, 2016. The current standard can be found here.

AT No. 2 Amendments

  1. In the second note to paragraph 5, the reference to "Auditing Standard No. 3" is replaced with "AS 1215."

  2. In the first sentence of footnote 9 to paragraph 7, the reference to "Auditing Standard No. 17" is replaced with "AS 2701."

  3. In footnote 12 to paragraph 15, the reference to "Auditing Standard No. 16" is replaced with "AS 1301."