The recent proposed rules from the PCAOB updating the confirmation standard, AS2310, caused some ruffled feathers when it added new limitations related to the external auditor and reliance on the work of internal auditors. Where the existing 2310, which was developed in large part by using the AICPA's AU 330 almost verbatim, pointed to existing standards related to the external auditor and their reliance on the internal auditor (AS 2605), the new proposed AS2310 added specific restrictions; these include not letting internal auditors select the population, do the mailings and receive responses.