[The following note is effective for audits of fiscal years ending on or before December 14, 2024. See PCAOB Release No. 2022-002. The note effective for fiscal years ending on and after December 15, 2024, can be found here.]

Note: Due professional care imposes a responsibility on each engagement team member to comply with this standard. The 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 preparing the report.^8/