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

1. Situations in which an auditor reports on specified compliance requirements based solely on an audit of financial statements, as addressed in AU section 623, Special Reports, paragraphs .19-.21
2. Engagements for which the objective is to report in accordance with AU section 801, Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance, unless the terms of the engagement specify that the engagement be performed pursuant to SSAEs
3. Circumstances covered by AU section 324, Service Organizations, paragraph .58, when the service auditor is requested to apply substantive procedures to user transactions or assets at the service organization, and he or she makes specific reference in his or her service auditor's report to having carried out designated procedures (However, this section applies when the service auditor provides a separate report on the performance of agreed-upon procedures in an attestation engagement.)
4. Engagements covered by AU section 634, Letters for Underwriters and Certain Other Requesting Parties