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

fn 23  The practitioner's responsibility with respect to those historical financial statements upon which he or she is not engaged to perform a professional service is described in AU section 504, in the case of public entities, and SSARS No. 1, paragraph 3 [AR section 100.03], in the case of nonpublic entities. [Footnote revised, November 2002, to reflect conforming changes necessary due to the issuance of Statement on Standards for Accounting and Review Services No. 9.]