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| | PCAOB Interim Standards |
 | | In applying the interim standards, it remains the responsibility of the registered public accounting firm and its associated persons (and anyone else using the interim standards) to determine whether a particular interim standard has been superseded or amended by the Board, whether that has been reflected as a conforming change or not. |
 | | Pursuant to Rule 3300T, Interim Attestation Standards consist of the AICPA’s Auditing Standards Board’s Statements on Standards for Attestation Engagements, and related interpretations and Statements of Position, as in existence on April 16, 2003, to the extent not superseded or amended by the Board. |
 | | Pursuant to Rule 3500T, Interim Ethics Standards consist of ethics standards described in the AICPA’s Code of Professional Conduct Rule 102, and interpretations and rulings thereunder, as in existence on April 16, 2003, to the extent not superseded or amended by the Board. |
| www.pcaob.net /Standards/Interim_Standards/index.aspx (447 words) |
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