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In addition the firm did not identify and evaluate a departure from GAAP related to the issuer's omission of certain disclosures required by FASB ASC Topic 850 Related Party Disclosures. (AS 2410.17; AS 2810.30 and .31)

The firm did not perform sufficient procedures to evaluate whether the issuer had properly identified accounted for and disclosed its related party transactions because the firm did not evaluate whether there were any transactions with certain related parties. (AS 2410.14)

The firm did not perform procedures to test the accuracy and completeness of amounts due from related parties beyond sending confirmation requests to certain related parties and inspecting evidence of partial repayment. (AS 2301.08 and .11; AS 2410.12)

The firm did not perform sufficient procedures to evaluate whether the issuer had properly identified accounted for and disclosed its related party relationships and transactions because the firm did not take into account information gathered during the audit that could indicate that related party relationships or transactions previously undisclosed to the firm might exist. (AS 2410.14 .15 and .16)

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 850 Related Party Disclosures. (AS 2410.17; AS 2810.30 and 31)

The firm did not evaluate whether the issuer had properly identified its related parties and relationships and transactions with related parties including testing the accuracy and completeness of the related parties and relationships and transactions with related parties identified by the issuer. Further the firm did not evaluate whether related party transactions were properly accounted for and disclosed in the issuer's financial statements. (AS 2410.14 and .17)

The firm did not evaluate whether the issuer properly identified its related parties and relationships and transactions with related parties. Further the firm did not evaluate whether the related party transactions were properly accounted for and disclosed in the financial statements. (AS 2410.14 and .17)

The firm did not identify and appropriately address a GAAP departure related to the issuer's omission of a related party disclosure. (AS 2810.30 and .31)

The firm did not perform any substantive procedures to test related party transactions. (AS 2410.12)

The firm identified that certain related party transactions may have been illegal acts and communicated the potential illegal acts to the issuer's Board of Directors. The issuer's Board of Directors engaged legal counsel (“company's specialist”) to evaluate these matters. The firm did not perform sufficient procedures to determine whether illegal acts had occurred because it limited its procedures to obtaining and reading a legal letter from the company's specialist and did not perform any procedures with respect to its use of the work of the company's specialist as audit evidence. (AS 1105.A1 - .A10; AS 2405.10 and .11)

The firm did not perform substantive procedures to test a related party payable beyond inquiry and confirming the amount with the related party who was an executive officer of the issuer. (AS 2410.12)

The firm sent positive confirmation requests to related parties. The following deficiencies were identified: · The firm did not perform sufficient procedures to test related party transactions and balances because it limited its procedures to confirmation requests of the related party balances. (AS 2410.12)

The firm sent positive confirmation requests to related parties. The following deficiencies were identified: · The firm did not identify certain conditions indicating that certain confirmation responses might not be authentic or might not have come from the purported source. As a result the firm did not perform additional audit procedures to respond to those conditions and evaluate their effect if any on the other aspects of the audit. (AS 1105.09)

The firm sent positive confirmation requests to related parties. The following deficiencies were identified: · The firm received electronic responses to certain of its confirmation requests. The firm did not consider performing procedures to address the risks associated with the electronic responses such as verifying the source and contents of the confirmation responses. (AS 2310.29)

The firm sent positive confirmation requests to related parties. The following deficiencies were identified: · The firm received a response from a related party in which the related party indicated that it both agreed and disagreed with the balances. The firm did not sufficiently evaluate the evidence provided by this confirmation because it did not consider the reliability of the confirmation the nature of the exceptions and whether additional evidence was needed. (AS 2310.33; AS 2810.03)

The firm sent positive confirmation requests to related parties. The following deficiencies were identified: · The firm did not perform any procedures to test the allowance for doubtful accounts from related parties. (AS 2501.07)

The firm did not perform any procedures to test the disclosures related to the related party transactions. (AS 2410.17)

The issuer reported transactions with related parties in its financial statements. The following deficiencies were identified: · The firm did not perform procedures to test payables due to related parties beyond confirming the balance with a related party who was an executive officer of the issuer. (AS 2410.12)

The issuer reported transactions with related parties in its financial statements. The following deficiencies were identified: · The firm did not perform procedures to evaluate whether the issuer's presentation of related party transactions in the statement of cash flows was in conformity with FASB ASC Topic 230 Statement of Cash Flows. (AS 2410.17)

The issuer reported transactions with related parties in its financial statements. The following deficiencies were identified: · The firm did not identify and evaluate the issuer's omission of disclosures related to the terms and manner of settlement of related party transactions required by FASB ASC Topic 850 Related Party Disclosures. (AS 2410.17; AS 2810.30 and .31)

The firm did not identify and test any controls over the issuer's identification of related parties and relationships and transactions with related parties. (AS 2201.39)

The issuer reported stock-based compensation issued to related parties. The firm did not perform procedures to test this compensation beyond obtaining certain issuer-produced calculations. (AS 2410.12)

The issuer reported stock-based compensation issued to related parties. The firm did not identify and evaluate GAAP departures related to the issuer's omission of disclosures related to this compensation that are required by FASB ASC Topic 718 Compensation—Stock Compensation. (AS 2410.17; AS 2810.30 and .31)

The issuer reported a related party note receivable and related party loans payable. The firm did not identify and evaluate GAAP departures related to the issuer's omission of disclosures related to this receivable and payable that are required by FASB ASC Topic 825 Financial Instruments and FASB ASC Topic 860 Transfers and Servicing. (AS 2410.17; AS 2810.30 and .31)

The firm's internal inspection program inspected this audit and reviewed these areas but did not identify the deficiencies below. The firm did not identify and test any controls over the issuer's (1) identification of related parties and relationships and (2) accounting for and disclosure of related party transactions. (AS 2201.39)

The firm's internal inspection program inspected this audit and reviewed these areas but did not identify the deficiencies below. The firm did not perform any substantive procedures to evaluate whether the issuer had properly identified its related parties and relationships and transactions with related parties. Further the firm did not perform any substantive procedures to evaluate whether related party transactions were properly accounted for and disclosed in the issuer's financial statements. (AS 2410.14 and .17)

The firm did not perform sufficient procedures to evaluate whether the issuer had properly identified accounted for and disclosed its related party relationships and transactions. Specifically the firm did not evaluate whether certain transactions (communicated by the firm to the audit committee as significant unusual transactions) with a company for which (i) a shareholder of the issuer was a director and (ii) an immediate family member of the issuer's majority shareholders was the chief executive officer were related party transactions that the issuer should have identified and disclosed and whether such transactions were accounted for appropriately. (AS 2410.14 .15 and .17)

The firm did not perform sufficient procedures to evaluate whether the issuer had properly identified accounted for and disclosed its related party relationships and transactions. Specifically the firm did not perform procedures to obtain an understanding of the business purpose (or the lack thereof) of the transactions. (AS 2401.66A .67 and .67A)

The firm identified and tested certain controls over related party transactions. The following deficiency was identified: • The firm selected for testing a control that consisted of the issuer's review of contracts with suppliers to determine if they were with a related party. The firm did not evaluate the specific review procedures that the control owner performed to assess whether contracts were with a related party. (AS 2201 .42 and .44)

The firm identified and tested certain controls over related party transactions. The following deficiency was identified: • For all contracts that were identified as contracts with related parties the firm did not identify and test any controls that addressed whether the transactions under these contracts were included in the issuer's related party disclosures. (AS 2201.39)

The firm identified and tested certain controls over related party transactions. The following deficiency was identified: • The firm selected for testing a control that consisted of the issuer's comparison of related party transactions to a list of related parties prepared by the issuer's legal department. The firm did not identify and test any controls over the completeness of the list of related parties that the control owner used in the operation of this control. (AS 2201.39)

During the year the issuer entered into and disclosed transactions with related parties. The issuer conducted surveys of directors and officers of the company in determining its related parties and relationships and transactions with related parties. The following deficiency was identified: · The firm selected for testing controls that included the issuer's reviews of these surveys and its related party listing. The firm did not evaluate the specific review procedures that the control owner performed to assess (1) whether related parties were properly identified and evaluated and (2) the completeness of certain information used in the operation of these controls. (AS 2201.42 and .44)

During the year the issuer entered into and disclosed transactions with related parties. The issuer conducted surveys of directors and officers of the company in determining its related parties and relationships and transactions with related parties. The following deficiency was identified: · The firm selected for testing controls that included the issuer's reviews of these surveys and its related party listing. In testing the operating effectiveness of these controls the firm did not evaluate whether the control owner identified and addressed certain differences between the issuer's survey results and its related party listing. (AS 2201.44)

During the year the issuer entered into and disclosed transactions with related parties. The issuer conducted surveys of directors and officers of the company in determining its related parties and relationships and transactions with related parties. The following deficiency was identified: · The firm did not sufficiently evaluate whether the issuer had properly identified and evaluated its related parties and relationships and transactions with related parties because the firm did not take into account whether the issuer had evaluated certain information including differences between its survey results and related party listing. (AS 2410.14)

The firm included evidence in its audit work papers indicating that an entity associated with a related party transaction was inconsistent with the entity disclosed in the financial statements for this transaction. The firm did not perform any procedures to evaluate this contradictory evidence and whether it had an effect on the financial statement disclosures. (AS 2410.17; AS 2810.03)

The firm did not evaluate the relevance of certain evidence it used in its assessment of the recoverability of amounts due from related parties. (AS 1105.04 and .06)

The firm did not evaluate the presentation as a current asset of a portion of amounts due from a related party. (AS 2410.17)

The issuer disclosed that it had no related party transactions or balances. The following deficiency was identified: · The firm did not identify and evaluate a departure from GAAP related to the issuer's omission of disclosures required by FASB ASC Topic 850 Related Party Disclosures. (AS 2410.17; 2810.30 and .31)

The issuer disclosed that it had no related party transactions or balances. The following deficiency was identified: · The firm did not perform sufficient procedures to evaluate whether the issuer had properly identified its related parties and relationships and transactions with related parties because the firm did not evaluate information gathered during the audit to determine whether certain entities were related parties. (AS 2410.14)

The issuer acquired intangible assets from a related party. The firm did not perform any procedures to test the fair value of these intangible assets. (AS 2502.15)

The firm did not perform procedures to evaluate whether the intangible assets were acquired in a transaction between entities under common control in conformity with FASB ASC Topic 805 Business Combinations. (AS 2810.30)

The firm did not identify or appropriately address a GAAP departure related to the omission of certain disclosures required by FASB ASC Topic 850 Related Party Disclosures regarding the nature of the relationship between the issuer and the related party. (AS 2410.17)

During the year the issuer entered into several transactions with a related party. The following deficiencies were identified: · The firm did not perform sufficient procedures to evaluate the presentation and disclosure of one of these transactions because it did not evaluate audit evidence that indicated that the nature of the transaction was contradictory to the issuer's presentation and disclosure in its financial statements. (AS 2410.17; AS 2810.03)

During the year the issuer entered into several transactions with a related party. The following deficiencies were identified: · The firm did not evaluate whether the business purpose (or lack thereof) of certain of these transactions indicated that they may have been entered into to engage in fraudulent financial reporting or to conceal misappropriation of assets given certain facts regarding the transactions. (AS 2401.67)

During the year the issuer entered into several transactions with a related party. The following deficiencies were identified: · The firm did not take any action in response to information regarding certain transactions that indicated possible illegal acts. (AS 2405.07 and .10)

The firm's internal inspection program had inspected this audit and reviewed these areas but did not identify the deficiencies below. The firm did not evaluate whether the issuer had properly identified its related parties and relationships and transactions with related parties including testing the accuracy and completeness of the related parties and relationships and transactions with related parties identified by the issuer. (AS 2410.14)

The firm's internal inspection program had inspected this audit and reviewed these areas but did not identify the deficiencies below. The firm did not identify and evaluate a departure from GAAP related to the issuer's omission of certain disclosures required under FASB ASC Topic 850 Related Party Disclosures. (AS 2410.17; AS 2810.30 and .31)

Deficiency identifying a required related-party disclosure departure.

Deficiency testing controls over identification of related parties and related-party transactions.

The firm did not perform procedures to test an amount due to a related party beyond reviewing minutes from the Board of Directors meetings. (AS 2301.08)