Document ID: chunk:federal_register_of_legislation:F2023C01138:reg:4:p10
Version: federal_register_of_legislation:F2023C01138
Segment Type: reg
Provision Reference: reg 4 (pt 10/43)
Character Range: 32916–35716

if that is not possible, as soon as practicable and in any case prior to the entity's issuance of such information.

           * The possible implications when the other information is obtained after the date of the auditor's report.

A14.         The communications referred to in paragraph A13 may be particularly appropriate for example:

           * In an initial audit engagement.

           * When there has been a change in management or those charged with governance.

           * When other information is expected to be obtained after the date of the auditor's report.

A15.         Where those charged with governance are to approve the other information prior to its issuance by the entity, the final version of such other information is the one that has been approved by those charged with governance for issuance.

A16.         In some cases, the entity's annual report may be a single document to be released, in accordance with law or regulation or the entity's reporting practice, shortly after the entity's financial reporting period such that it is available to the auditor prior to the date of the auditor's report.  In other cases, such a document may not be required to be released until a later time, or at a time of the entity's choosing.  There may also be circumstances when the entity's annual report is a combination of documents, each subject to different requirements or reporting practice by the entity with respect to the timing of their release.

A17.         There may be circumstances when, at the date of the auditor's report, the entity is considering the development of a document that may be part of the entity's annual report (for example, a voluntary report to stakeholders) but management is unable to confirm to the auditor the purpose or timing of such a document.  If the auditor is unable to ascertain the purpose or timing of such a document, the document is not considered other information for purposes of this Auditing Standard.

A18.         Obtaining the other information in a timely manner prior to the date of the auditor's report enables any revisions that are found to be necessary to be made to the financial report, the auditor's report, or the other information prior to their issuance.  The audit engagement letter[6] may make reference to an agreement with management to make available to the auditor the other information in a timely manner, and if possible prior to the date of the auditor's report.

A19.         When other information is only made available to users via the entity's website, the version of the other information obtained from the entity, rather than directly from the entity's website, is the relevant document on which the auditor would perform procedures in accordance with this Auditing Standard.  The auditor