Below is an amendment to ET sec. 102, Integrity and Objectivity, related to the Public Company Accounting Oversight Board's reorganization of its auditing standards. (See PCAOB Release No. 2015-002.) The amendment was approved by the U.S. Securities and Exchange Commission ("SEC") on September 17, 2015, and is effective as of December 31, 2016. The current standard can be found here.

ET sec. 102 Amendment

1. In footnote 1 to paragraph .05, the reference to "paragraph 5.b. of Auditing Standard No. 10, Supervision of the Audit Engagement, and paragraph 12.d. of Auditing Standard No. 3, Audit Documentation" is replaced with "paragraph .05b of AS 1201, Supervision of the Audit Engagement, and paragraph .12d of AS 1215, Audit Documentation."