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Firm	Area	Deficiency	Standard	Flags
BDO USA, LLP United States · BDO International Limited	Derivatives Reliance on a specialist or pricing service	The issuer calculated certain revenue and recorded the fair value of its derivatives based on security prices it obtained from external pricing services. The firm did not identify and test any controls over the reliability of the prices obtained from the external pricing services. (AS 2201.39) Both financial statement and ICFR audits · full report	AS 2201.39

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