[The following paragraph is effective for fiscal years beginning before December 15, 2024. See PCAOB Release No. 2024-004. The paragraph effective for fiscal years beginning on or after December 15, 2024 can be found here.]

.40       Due professional care imposes a responsibility on each practitioner involved with the engagement to observe each of the attestation standards. Exercise of due professional care requires critical review at every level of supervision of the work done and the judgment exercised by those assisting in the engagement, including the preparation of the report.