[The following paragraph is effective for audits of financial statements for fiscal years ending before December 15, 2020. See PCAOB Release No. 2018-006. The paragraph effective for audits of financial statements for fiscal years ending on or after December 15, 2020, can be found here.]

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In some compliance engagements, the nature of the specified compliance requirements may require specialized skill or knowledge in a particular field other than accounting or auditing. In such cases, the practitioner may use the work of a specialist and should follow the relevant performance and reporting guidance in AS 1210, Using the Work of a Specialist.