PCAOB Deficiency Tracker

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FirmAreaDeficiencyStandardFlags
Freedman & Goldberg, C.P.A.'s, P.C.
United States
Debt
Other testing deficiency
The issuer had outstanding convertible notes payable. The issuer disclosed that certain notes were with a party with which the issuer had pending litigation. The issuer also disclosed that a convertible note with a related party was modified during the year to change the conversion price. The following deficiencies were identified: - The firm did not evaluate whether the pending litigation with the holder of certain notes would affect the financial statement classification of the notes. (AS 2810.30 and .31)
Financial statement audit only · full report
AS 2810.30; AS 2810.31
Freedman & Goldberg, C.P.A.'s, P.C.
United States
Debt
Other testing deficiency
The issuer had outstanding convertible notes payable. The issuer disclosed that certain notes were with a party with which the issuer had pending litigation. The issuer also disclosed that a convertible note with a related party was modified during the year to change the conversion price. The following deficiencies were identified: - The firm did not perform procedures to determine whether the disclosures related to certain related party relationships and transactions were complete and accurate. (AS 2410.17; AS 2810.30 and .31)
Financial statement audit only · full report
AS 2410.17; AS 2810.30; AS 2810.31
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