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The firm's approach for testing the fair value of these assets was to develop an independent fair value estimate using certain of the issuer's assumptions. The following deficiencies were identified: · The firm did not evaluate the reasonableness of the issuer's assumptions that the firm used in developing an independent fair value estimate. (AS 2502.40)

The firm's approach for testing the fair value of these assets was to develop an independent fair value estimate using certain of the issuer's assumptions. The following deficiencies were identified: · The firm did not evaluate the reasonableness of the issuer's assumptions that the firm used in developing an independent fair value estimate. (AS 2502.40)

The firm did not perform any procedures to evaluate whether the issuer's adjustment to the fair value estimate for these assets was in conformity with FASB ASC Topic 805 Business Combinations. (AS 2810.30)

During the year the issuer acquired a business. The firm did not identify or appropriately address a departure from GAAP related to the issuer's omission of required disclosures under FASB ASC Topic 805 Business Combinations regarding the amounts of revenue and earnings of the acquired company since the acquisition date that were included in the income statement. (AS 2810.30 and .31)

The firm selected for testing a control consisting of reviews of the reasonableness of assumptions used in the valuation of assets acquired and liabilities assumed in a business combination. The firm did not evaluate the review procedures that the control owners performed including the procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44)

The issuer acquired a business and engaged an external specialist to determine the fair value of an acquired intangible asset. The firm's approach for testing the fair value was to review and test management's process. The following deficiencies were identified: · The firm did not evaluate the reasonableness of the equity risk premium rate and income tax rate used by the specialist to determine the fair value of the acquired intangible asset. (AS 2502.26 and .28)

The issuer acquired a business and engaged an external specialist to determine the fair value of an acquired intangible asset. The firm's approach for testing the fair value was to review and test management's process. The following deficiencies were identified: · The firm did not sufficiently evaluate the issuer-provided operating forecast used by the specialist to value the intangible asset because its procedures were limited to inquiring of management and comparing the forecast to the issuer's historical financial information without performing procedures to evaluate whether the issuer's historical performance would be representative of the issuer's future operations. (AS 1210.12)

During the year the issuer completed a business combination and engaged multiple specialists to determine the fair value of certain acquired assets including acquired intangible assets and certain assumed liabilities. The following deficiency was identified: • The firm selected for testing a control over the issuer's review of the fair value analyses associated with the acquired assets and assumed liabilities. For the control selected the firm did not evaluate the specific review procedures that the control owner performed to assess the reasonableness of the assumptions. (AS 2201.42 and .44)

During the year the issuer completed a business combination and engaged multiple specialists to determine the fair value of certain acquired assets including acquired intangible assets and certain assumed liabilities. The following deficiency was identified: • The firm did not identify and test any controls over the prospective financial information developed by the issuer and used by the company's specialist to determine the fair value of certain intangible assets acquired. (AS 2201.39)

During the year the issuer completed a business combination and engaged multiple specialists to determine the fair value of certain acquired assets including acquired intangible assets and certain assumed liabilities. The following deficiency was identified: • The firm did not perform any procedures to test the existence of the fixed assets acquired. (AS 2301.08 and .11)

During the year the issuer completed a business combination and engaged multiple specialists to determine the fair value of certain acquired assets including acquired intangible assets and certain assumed liabilities. The following deficiency was identified: • For the valuation of fixed assets the firm did not perform sufficient procedures to evaluate whether the methods used by the company's specialist were appropriate. Specifically the firm did not evaluate whether the data and significant assumptions were appropriately applied under the applicable reporting framework. (AS 1105.A8c)

During the year the issuer completed a business combination and engaged multiple specialists to determine the fair value of certain acquired assets including acquired intangible assets and certain assumed liabilities. The following deficiency was identified: • For the valuation of certain intangible assets the firm did not perform procedures to test the financial projections including taking into account the issuer's intent and ability to carry out the projections used in determining the fair values beyond tracing the projections for certain years to issuer-prepared schedules or comparing them to certain historical financial statements. (AS 1105.A8b; AS 2501.16 and .17)

During the year the issuer completed a business combination and engaged multiple specialists to determine the fair value of certain acquired assets including acquired intangible assets and certain assumed liabilities. The following deficiency was identified: • The company's specialists used certain external data in developing the assumptions used in the valuation of certain acquired intangible assets. The firm did not perform any procedures to evaluate the relevance and reliability of the data used. (AS 1105.A8a)

During the year the issuer completed a business combination and engaged multiple specialists to determine the fair value of certain acquired assets including acquired intangible assets and certain assumed liabilities. The following deficiency was identified: • The firm did not perform any procedures to evaluate the reasonableness of certain significant assumptions used by the company's specialists in the valuation of certain acquired assets and assumed liabilities. (AS 1105.A8b)

During the year the issuer completed a business combination and engaged multiple specialists to determine the fair value of certain acquired assets including acquired intangible assets and certain assumed liabilities. The following deficiency was identified: • The firm did not perform sufficient procedures to evaluate the reasonableness of certain other significant assumptions developed by the company's specialists in the valuation of certain acquired assets and assumed liabilities because its procedures were limited to comparing the assumption to either (1) external data (without evaluating the relevance and reliability of the data as noted above) (2) the same assumption used to value another acquired asset or (3) issuer-prepared schedules. (AS 1105.A8b)

During the year the issuer completed a business combination and engaged multiple specialists to determine the fair value of certain acquired assets including acquired intangible assets and certain assumed liabilities. The following deficiency was identified: • The firm did not perform any procedures to evaluate the relevance and reliability of certain data the firm used to evaluate the reasonableness of certain components of another significant assumption developed by the company's specialist in its valuation of certain acquired assets. (AS 1105.04 and .06)

During the year the issuer completed a business combination and engaged multiple specialists to determine the fair value of certain acquired assets including acquired intangible assets and certain assumed liabilities. The following deficiency was identified: • The firm did not perform sufficient procedures to evaluate the relevance and reliability of one of the company's specialists' work related to certain assumed liabilities because it did not evaluate the restriction the specialist placed on the intended users of the report and perform additional procedures to address the matter. (AS 1105.A9 and .A10)

The firm did not identify and evaluate a departure from GAAP related to the issuer's omission of a disclosure required by FASB ASC Topic 805 Business Combinations. (AS 2810.30 and 31)

The issuer entered into an agreement to acquire the assets and liabilities of an entity. The firm did not perform sufficient procedures to test the acquisition because it did not: · Test the valuation of common stock issued in connection with the acquisition. (AS 2501.07)

The issuer entered into an agreement to acquire the assets and liabilities of an entity. The firm did not perform sufficient procedures to test the acquisition because it did not: · Test the existence completeness and valuation of the assets acquired and liabilities assumed as of the acquisition date. (AS 2301.08; AS 2501.07)

The issuer entered into an agreement to acquire the assets and liabilities of an entity. The firm did not perform sufficient procedures to test the acquisition because it did not: · Perform any procedures to determine whether the issuer had identified all separately identifiable tangible and intangible assets acquired that required recognition as of the acquisition date. (AS 2301.08)

The issuer entered into an agreement to acquire the assets and liabilities of an entity. The firm did not perform sufficient procedures to test the acquisition because it did not: · Test the fair value of the earn-out liability as of the acquisition date and at year end beyond reading an issuer-prepared memorandum. (AS 2501.07)

The firm did not identify and evaluate a departure from GAAP related to the issuer's omission of certain required disclosures related to major classes of assets acquired and liabilities assumed in accordance with FASB ASC Topic 805 Business Combinations. (AS 2810.30 and .31)

During the year the issuer completed a business combination. The firm did not perform any procedures to evaluate the reasonableness of the fair value assigned to certain acquired assets. (AS 2502.15)

During the year the issuer completed a business combination. The firm did not evaluate whether this transaction was recorded in conformity with FASB ASC Topic 805 Business Combinations. (AS 2810.30)

During the year the issuer acquired a business and engaged a specialist to assist it in determining the fair value of the resulting noncontrolling interest and goodwill. The following deficiency was identified: · The firm did not perform any procedures to evaluate the reliability of certain information used by the company's specialist to determine the fair value of these accounts. (AS 1105.A8a)

During the year the issuer acquired a business and engaged a specialist to assist it in determining the fair value of the resulting noncontrolling interest and goodwill. The following deficiency was identified: · The firm did not perform any procedures to evaluate the relevance and reliability of the work of the company's specialist because it did not identify that (1) certain information in the company specialist's valuation report was inconsistent with a disclosure in the issuer's financial statements and (2) the company's specialist report was not final even though the issuer disclosed that it had completed its valuation of the accounts. (AS 1105.A9 and .A10)

During the year the issuer acquired a business. The firm did not identify and evaluate a departure from GAAP related to the issuer's valuation of the acquiree's investment in the acquirer. (AS 2810.30) Unrelated to our review the issuer reevaluated its accounting for this acquisition and concluded that a material misstatement existed that had not been previously identified. The issuer subsequently corrected this misstatement in a restatement of its financial statements and the firm revised and reissued its report on the financial statements.

The firm did not identify and evaluate a departure from GAAP related to the issuer's omission of a disclosure related to this business combination required by FASB ASC Topic 805. (AS 2810.30 and .31)

The firm's internal inspection program had inspected this audit and reviewed certain of these areas and identified the deficiencies below in the related areas reviewed. During the year the issuer acquired a business and engaged an external specialist to assist in determining the fair value of the consideration and intangible assets. The following deficiency was identified: · The firm did not test the existence completeness accuracy and fair value of the tangible assets acquired and liabilities assumed as of the acquisition date. (AS 2301.08; AS 2501.07)

The firm's internal inspection program had inspected this audit and reviewed certain of these areas and identified the deficiencies below in the related areas reviewed. During the year the issuer acquired a business and engaged an external specialist to assist in determining the fair value of the consideration and intangible assets. The following deficiency was identified: · The firm did not perform procedures to test the fair value of the intangible assets and certain of the paid consideration beyond obtaining the draft report from the company's specialist. Further the firm did not perform procedures with respect to its use of the work of the company's specialist as audit evidence beyond testing certain terms related to the paid consideration and performing certain recalculations. (AS 1105.A1 - .A10; AS 2501.07)

The firm's internal inspection program had inspected this audit and reviewed certain of these areas and identified the deficiencies below in the related areas reviewed. During the year the issuer acquired a business and engaged an external specialist to assist in determining the fair value of the consideration and intangible assets. The following deficiency was identified: · The firm did not identify and evaluate a departure from GAAP related to the issuer's omission of a disclosure related to this business combination required by FASB ASC Topic 805 Business Combinations. (AS 2810.30 and .31)

During the year the issuer acquired a business. The firm selected for testing a control that consisted of management's review of the reasonableness of the significant inputs and assumptions used to record the business combination. The firm did not evaluate the review procedures that the control owners performed including the procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44)

During the year the issuer acquired a business. The firm selected for testing a control that consisted of management's review of the reasonableness of the significant inputs and assumptions used to record the business combination. The firm did not identify and test any controls over the accuracy and completeness of certain issuer data and the relevance and reliability of external data used in the operation of the control. (AS 2201.39)

The issuer used an external valuation specialist to determine the fair value of the acquired entity. The firm's approach for substantively testing the fair value of the acquired entity was to review and test management's process. The firm did not perform any procedures to test the projections developed by the issuer that the external valuation specialist used. (AS 1210.12)

The issuer used an external valuation specialist to determine the fair value of the acquired entity. The firm's approach for substantively testing the fair value of the acquired entity was to review and test management's process. The firm did not evaluate the reasonableness of the assumptions developed by the external valuation specialist. (AS 2502.26 and .28)

During the year the issuer acquired a business. The following deficiencies were identified: · The firm did not perform any procedures to evaluate whether all identifiable assets acquired and liabilities assumed were recognized in conformity with FASB ASC Topic 805 Business Combinations. Further the firm did not perform any procedures to evaluate whether the issuer's disclosures related to the acquired intangible assets were in conformity with FASB ASC Topic 350 Intangibles – Goodwill and Other. (AS 2810.30 and .31)

During the year the issuer acquired a business. The following deficiencies were identified: · The firm did not perform any procedures to test the fair value the issuer assigned to the acquired intangible assets. (AS 2501.07)

During the year the issuer acquired a business. The following deficiencies were identified: · The firm did not sufficiently evaluate the reasonableness of the useful life the issuer assigned to these intangible assets because its procedures were limited to comparing this useful life to the useful life the issuer had assigned in a prior year to another type of intangible assets without evaluating the reasonableness of the difference between these two useful lives. (AS 2501.16)

During the year the issuer acquired a business. The following deficiencies were identified: · The firm's approach for substantively testing the fair value of certain consideration the issuer transferred to the sellers was to test the issuer's process. The firm did not perform any procedures to evaluate the reasonableness of a significant assumption that the issuer used to determine the fair value of this consideration. (AS 2501.16)

During the year the issuer entered into a transaction with multiple parties. The firm did not evaluate whether the issuer's accounting for this transaction as a business combination was in conformity with FASB ASC Topic 805 Business Combinations. (AS 2810.30)

During the year the issuer acquired multiple businesses and determined the fair values of certain acquired intangible assets using forecasted cash flows and related assumptions. The firm's approach for substantively testing the fair values of the acquired intangible assets was to test the issuer's process. With respect to three of the acquired businesses the following deficiency identified: · The firm's procedures to evaluate the reasonableness of the forecasted revenue growth rates for the first two years of the forecast period consisted of comparing these rates to forecasted industry data and historical financial information of the acquired businesses. For two of the acquired businesses the firm did not perform any procedures to evaluate the reliability of the historical financial information. (AS 1105.04 and .06)

During the year the issuer acquired a business. The issuer assumed a liability related to warrants as a result of this acquisition and engaged a specialist to determine the fair values of these warrants. The firm did not perform any procedures to test the fair values of the warrants beyond reading the specialist's report. (AS 2501.07)

The firm did not identify and evaluate a misstatement in a required disclosure under FASB ASC Topic 805 Business Combinations. (AS 2810.30 and .31)

During the year the issuer acquired multiple other businesses. The issuer engaged specialists to determine the fair values of the acquired intangible assets using forecasted cash flows provided by the issuer and related assumptions developed by the specialists. The firm's approach for substantively testing the fair values of the acquired intangible assets was to test the issuer's process and the firm used an auditor-employed specialist to evaluate the methods and certain significant assumptions that the company's specialists used. The following deficiency was identified: · The firm did not perform any procedures beyond inquiring of management to evaluate the reasonableness of certain significant assumptions developed by the issuer for periods beyond the first year of the forecasted cash flows. (AS 2501.16)

During the year the issuer acquired multiple other businesses. The issuer engaged specialists to determine the fair values of the acquired intangible assets using forecasted cash flows provided by the issuer and related assumptions developed by the specialists. The firm's approach for substantively testing the fair values of the acquired intangible assets was to test the issuer's process and the firm used an auditor-employed specialist to evaluate the methods and certain significant assumptions that the company's specialists used. The following deficiency was identified: · The firm did not identify that the auditor-employed specialist did not sufficiently evaluate the reasonableness of certain significant assumptions developed by the company's specialists because its procedures were limited to inquiring of management and reading an issuer-prepared memorandum and the valuation reports that were prepared by the company's specialists. (AS 1105.A8b; AS 1201.C6 and .C7)

The firm's internal inspection program inspected this audit and reviewed certain of these areas but did not identify certain of the deficiencies below. During the year the issuer acquired multiple businesses and engaged a specialist to determine the fair value of the acquired intangible assets for each acquisition. The firm's approach for substantively testing the fair value of the acquired intangible assets was to test the issuer's process and the firm used an auditor-employed specialist to evaluate the methods and significant assumptions that the company's specialist used including the forecasted cash flows developed by the issuer. The firm did not identify that the auditor-employed specialist did not perform any procedures to evaluate the reasonableness of the forecasted cash flows. (AS 1201.C6 and .C7; AS 2501.16)

The firm's internal inspection program inspected this audit and reviewed certain of these areas but did not identify certain of the deficiencies below. For two of the acquired businesses the firm did not perform any procedures to test the remaining assets acquired and liabilities assumed. (AS 2301.08; AS 2501.07)

During the year the issuer acquired multiple businesses and determined the fair values of certain acquired intangible assets using forecasted cash flows and related assumptions. The firm's approach for substantively testing the fair values of the acquired intangible assets was to test the issuer's process. With respect to three of the acquired businesses the following deficiency identified: · The firm's procedures to evaluate the reasonableness of the forecasted revenue growth rates for the first two years of the forecast period consisted of comparing these rates to forecasted industry data and historical financial information of the acquired businesses. For one of the acquired businesses the firm did not evaluate a significant difference between the industry data and the issuer's forecasted revenue growth rate for the second year of the forecast period. (AS 2501.16).

During the year the issuer acquired multiple businesses and determined the fair values of certain acquired intangible assets using forecasted cash flows and related assumptions. The firm's approach for substantively testing the fair values of the acquired intangible assets was to test the issuer's process. With respect to three of the acquired businesses the following deficiency identified: · For all three acquired businesses the firm did not perform any procedures beyond inquiring of management to evaluate the reasonableness of the revenue growth rates for the remaining years of the forecasted period and another significant assumption. (AS 2501.16)