Below are amendments to AT sec. 201, Agreed-Upon Procedures Engagements, 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 sec. 201 Amendments

  1. The following note is added at the end of paragraph .01:

    Note: In connection with an engagement performed in accordance with this attestation standard, whenever the practitioner is required to make reference in a report to attestation standards established by the American Institute of Certified Public Accountants, the practitioner must instead refer to "the standards of the Public Company Accounting Oversight Board (United States)." A practitioner must also include the city and state (or city and country, in the case of non-U.S. practitioners) from which the practitioner's report has been issued.

  2. In paragraph .02a, the reference to "AU section 623" is replaced with "AS 3305."

  3. In paragraph .02b, the reference to "AU section 801, Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance" is replaced with "AS 6110, Compliance Auditing Considerations in Audits of Recipients of Governmental Financial Assistance."
  4. In paragraph .02c, the reference to "AU section 324, Service Organizations, paragraph .58" is replaced with "paragraph .58 of AS 2601, Consideration of an Entity's Use of a Service Organization."
  5. In paragraph .02d, the reference to "AU section 634" is replaced with "AS 6101."
  6. In footnote 3 to paragraph .03, the reference to "AU section 623.11–.18" is replaced with "AS 3305.11–.18."
  7. In footnote 7 to paragraph .22, the reference to "AU section 322, The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements" is replaced with "AS 2605, Consideration of the Internal Audit Function."
  8. In footnote 13 to paragraph .31k:
    1. In the first sentence, the reference to "AU section 504, Association With Financial Statements" is replaced with "AS 3320, Association with Financial Statements."
    2. In the second sentence:
      1. The reference to "AU section 504.04" is replaced with "AS 3320.04."
      2. The reference to "AU section 722, Interim Financial Information" is replaced with "AS 4105, Reviews of Interim Financial Information)."
      3. The reference to "AU section 504.05" is replaced with "AS 3320.05."
  9. In footnote 16 to paragraph .36, the reference to "AU section 530, Dating of the Independent Auditor's Report, paragraphs .06 and .07" is replaced with "paragraphs .06 and .07 of AS 3110, Dating of the Independent Auditor's Report."
  10. In footnote 18 to paragraph .40, the bracketed reference to "AU section 508" is replaced with "AS 3101."