[The following item was effective before December 31, 2016. See  PCAOB Release No. 2015-002. The current standard can be found  here.]

f.    Engagements in which the practitioner is engaged to report on whether a material weakness in internal control over financial reporting continues to exist for any purpose other than the company's internal use. Such engagements must be conducted pursuant to PCAOB Auditing Standard No. 4, Reporting on Whether a Previously Reported Material Weakness Continues to Exist.