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


A practitioner should not accept an engagement to perform a review, as defined in section 101.55, of an entity's compliance with specified requirements or about the effectiveness of an entity's internal control over compliance or an assertion thereon.