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

fn 31  AU section 333, Management Representations, paragraph .09, provides guidance on the date as of which management should sign such a representation letter and on which member(s) of management should sign it. AU section 711.10 provides guidance concerning obtaining updated representations from management in connection with accountant's reports included or incorporated by reference in filings under the 1933 Act. (See paragraph .65.)