​​[The following footnote was effective for audits of fiscal years ending before June 1, 2014. See PCAOB Release No. 2013-007 for ​audits of fiscal years ending on or after June 1, 2014. The current standard can be found  here.]

^fn 2 An example of this report is contained in the AICPA Audit and Accounting Guide Brokers and Dealers in Securities.