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


When pro forma financial information is presented outside the basic financial statements but within the same document, and the practitioner is not engaged to report on the pro forma financial information, the practitioner's responsibilities are described in AU section 550, Other Information in Documents Containing Audited Financial Statements, and AU section 711, Filings Under Federal Securities Statutes.