Audit and Accounting Guide Depository and Lending Institutions, 2nd Edition

Appendix H Schedule of Changes Made to the Text From the Previous Edition

This appendix is nonauthoritative and is included for informational purposes only.

As of July 1, 2017

This schedule of changes identifies areas in the text and footnotes of this guide that have that have changed since the previous edition. Entries in the table of this appendix reflect current numbering, lettering (including that in appendix names), and character designations that resulted from the renumbering or reordering that occurred in the updating of this guide.

Reference	Change
General	Guide content included in shaded areas and "Guidance Update" boxes within the chapters have been updated to appropriately reflect guidance not yet effective as of the date of the guide. See the preface of this guide for more explanation to this "dual guidance" treatment.
General	Editorial changes, including rephrasing, have been made in this guide to improve readability where necessary.
Preface	Updated.
Former paragraphs 1.48–.53; former footnote 9 in former paragraph 1.49	Moved to chapter 3.
Paragraphs 1.92 and 1.108	Revised to reflect the issuance of the PCAOB’s Reorganization of PCAOB Auditing Standards and Related Amendments to PCAOB Auditing Standards and Rules.
Former footnote 21 in paragraph 1.92	Deleted to reflect the issuance of Statement on Auditing Standards (SAS) No. 130, An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements (AICPA, ...