PCAOB adopts two attestation standards.

The Public Company Accounting Oversight Board adopted two attestation standards that cover the auditor's examination of compliance reports and the auditor's review of exemption reports.

The requirements for broker-dealers to prepare compliance or exemption reports, and for PCAOB- registered auditors to examine or review such reports, are included in the SEC's amendments to Exchange Act Rule 17a-5.

The compliance and exemption reports contain statements made by broker-dealers regarding compliance with SEC financial responsibility rules, including those involving the safekeeping of customer assets or with applicable conditions for...