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Search and filter 7,142 Part I.A deficiencies.
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| Firm | Area | Deficiency | Standard | Flags |
|---|---|---|---|---|
| BDO USA, LLP United States · BDO International Limited | Income Taxes Accounting or disclosure treatment not evaluated | The firm did not identify and evaluate the significance to the financial statements of a misstatement in a required disclosure under FASB ASC Topic 740 Income Taxes. (AS 2810.30 and .31) Both financial statement and ICFR audits · full report | AS 2810.30; AS 2810.31 | |
| Citrin Cooperman & Company, LLP United States | Income Taxes Accounting or disclosure treatment not evaluated | The firm did not identify and evaluate a misstatement in the amount of the gross deferred tax asset disclosed in the financial statements. (AS 2810.30 and .31) Unrelated to our review the issuer reevaluated its accounting for the gross deferred tax asset and the related valuation allowance and concluded that material misstatements existed that had not been previously identified. The issuer subsequently corrected these misstatements in a restatement of its financial statements and the firm revised and reissued its report on the financial statements. Financial statement audit only · full report | AS 2810.30; AS 2810.31 | |
| Farber Hass Hurley LLP United States | Income Taxes Accounting or disclosure treatment not evaluated | The firm did not identify and evaluate a departure from GAAP related to the issuer's reporting of certain deferred tax assets that should have been written off and recognized as income tax expense in accordance with FASB ASC Topic 740 Income Taxes. (AS 2810.30 and .31) Both financial statement and ICFR audits · full report | AS 2810.30; AS 2810.31 | Significant risk |
| KPMG LLP United States · KPMG International Cooperative | Income Taxes Accounting or disclosure treatment not evaluated | The firm did not identify and evaluate a misstatement in a required disclosure under FASB ASC Topic 740 Income Taxes. The firm did not obtain sufficient appropriate audit evidence to support its opinion on the issuer's financial statements. (AS 2810.30 and .31) Financial statement audit only · full report | AS 2810.30; AS 2810.31 |
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