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| Firm | Area | Deficiency | Standard | Flags |
|---|---|---|---|---|
| BDO USA, P.C. United States · BDO International Limited | Deferred Revenue Accounting or disclosure treatment not evaluated | The firm did not identify and evaluate that the issuer's presentation of certain deferred revenue was not in conformity with FASB ASC Topic 210 Balance Sheet. (AS 2810.30 and .31) Both financial statement and ICFR audits · full report | AS 2810.30; AS 2810.31 | |
| Baker Tilly US, LLP United States | Deferred Revenue Accounting or disclosure treatment not evaluated | The firm did not identify and evaluate the issuer's omission of certain required disclosures related to revenue under FASB ASC Topic 606 Revenue from Contracts with Customers. (AS 2810.30 and .31) In connection with our review the issuer reevaluated its disclosures related to revenue and determined that certain disclosures were omitted. The issuer did not file an amended Form 10-K or Form 8-K indicating that its previously issued financial statements should not be relied on. Instead the issuer corrected these omissions in a subsequent filing. Financial statement audit only · full report | AS 2810.30; AS 2810.31 | |
| Bush & Associates CPA LLC United States | Deferred Revenue Accounting or disclosure treatment not evaluated | The firm did not identify and evaluate GAAP departures related to the issuer's omission of disclosures related to revenue and deferred revenue that are required by FASB ASC Topic 606 Revenue from Contracts with Customers. (AS 2810.30 and .31) Financial statement audit only · full report | AS 2810.30; AS 2810.31 | |
| KPMG LLP United States · KPMG International Cooperative | Deferred Revenue Accounting or disclosure treatment not evaluated | During the year the issuer recorded revenue as a result of a change in accounting estimate related to certain revenue that was previously deferred. The firm did not identify and evaluate the issuer's omission of disclosures related to this change in estimate that were required under FASB ASC Topic 250 Accounting Changes and Error Corrections. (AS 2810.30 and .31) Both financial statement and ICFR audits · full report | AS 2810.30; AS 2810.31 |
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