# Commission Guidance Regarding the Public Company Accounting Oversight Board's Auditing and Related Professional Practice Standard No. 1
> **US Securities and Exchange Commission** · Interpretation. · Published 2004-05-20 · Effective 2004-05-14 · 69 FR 29064
## Document
- **Document number:** 04-11399
- **Category:** other
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 69 FR 29064
- **CFR reference:** 17 CFR 211
- **Publication date:** 2004-05-20
- **Effective date:** 2004-05-14
- **Docket:** Release Nos. 33-8422
## Abstract

The Commission is publishing interpretive guidance regarding Auditing and Related Professional Practice Standard No. 1, References in Auditors' Reports to the Standards of the Public Company Accounting Oversight Board ("Auditing Standard No. 1") of the Public Company Accounting Oversight Board (the "PCAOB").

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/05/20/04-11399/commission-guidance-regarding-the-public-company-accounting-oversight-boards-auditing-and-related)
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