... financial statements as of 12 / 31/ 20 X3 and 12 / 31/ 20 X2 and for the three years ended 12 / 31/ 20 X3. 23 / See Letter from Jo Ann Guattery, Chair, Accounting Principles and Auditing Standards Committee, ... (20 2 /20 7- 920 6, randj@pcaobus.org); Dima Andriyenko, Associate Chief Auditor (20 2 /20 7- 913 0, andriyenkod@pcaobus.org); and Lisa Calandriello, Assistant Chief Auditor (20 2 /20 7-9337, calandriellol@pcaobus.org). ... notwithstanding the provisions of this section, reports of other PCAOB Release No. 2 011 -007 October 11 , 2 011 Page 21 RELEASE report on the consolidated financial statements and, if...