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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 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 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)

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 presentation as a current asset of a portion of amounts due from a related party. (AS 2410.17)

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)

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)

Deficiency identifying a required related-party disclosure departure.

he firm did not perform procedures to test the identified transactions with related parties including whether the transactions were properly accounted for and disclosed in the issuer's financial statements beyond inquiry and obtaining information provided by the issuer about the transactions. (AS 2410.12 and .17)

The firm did not perform procedures to test certain related party transactions and balances including whether they were properly disclosed in the financial statements beyond inquiry with management. (AS 2410.12 and .17)

The issuer entered into various transactions with related parties. The following deficiency was identified: • The firm did not perform procedures to evaluate whether the issuer had properly identified its related parties and relationships and transactions with related parties including evaluating whether an interest-free loan agreement was a transaction with a related party. (AS 2410.14)

The firm did not perform procedures to evaluate whether the issuer had properly identified its related parties and relationships and transactions with related parties. (AS 2410.14)

The firm did not perform procedures to test related party transactions and balances beyond confirming the transactions and inspecting evidence of certain cash receipts to and payments from related parties. (AS 2410.12)

The issuer entered into various transactions with related parties. The following deficiency was identified: • The firm did not take any action in response to information regarding certain related party transactions that indicated possible illegal acts. (AS 2405.07 and .10)

The issuer issued common stock to related parties in exchange for certain services. The following deficiency was identified: · The firm did not evaluate the appropriateness of the issuer's determination of the grant date for the issuance of certain common stock. (AS 2410.17)

The issuer issued common stock to related parties in exchange for certain services. The following deficiency was identified: · The firm did not evaluate whether the related compensation expense was recorded in the appropriate period at the appropriate amount. (AS 2410.17)

The issuer issued common stock to related parties in exchange for certain services. The following deficiency was identified: · The firm did not perform procedures to test certain other stock-based compensation expense beyond obtaining approval of the issuance of the underlying common stock and testing the mathematical accuracy of the issuer's calculation of this expense. (AS 2410.12)

During the year the issuer entered into a settlement agreement ('Settlement Agreement') with a related party ('Related Party A') in which the issuer returned rights related to software to Related Party A and Related Party A cancelled the issuer's remaining debt for the issuer's initial purchase of the software. Subsequent to this Settlement Agreement and after the issuer returned its rights to the software the issuer sold the software to another related party ('Related Party B') in exchange for other assets and a loan receivable. Subsequent to this transaction the issuer engaged in another transaction with Related Party A ('Subsequent Transaction') in which the issuer paid Related Party A other assets in exchange for cancellation of debt. The following deficiency was identified: · The firm did not evaluate whether the terms and other information about the transactions were consistent with inquiries and other audit evidence about the business purpose (or lack thereof) of the transactions. (AS 2410.12a)

During the year the issuer entered into a settlement agreement ('Settlement Agreement') with a related party ('Related Party A') in which the issuer returned rights related to software to Related Party A and Related Party A cancelled the issuer's remaining debt for the issuer's initial purchase of the software. Subsequent to this Settlement Agreement and after the issuer returned its rights to the software the issuer sold the software to another related party ('Related Party B') in exchange for other assets and a loan receivable. Subsequent to this transaction the issuer engaged in another transaction with Related Party A ('Subsequent Transaction') in which the issuer paid Related Party A other assets in exchange for cancellation of debt. The following deficiency was identified: · The firm did not perform any procedures to evaluate the financial capability of Related Party B with respect to the loan receivable. (AS 2410.12d)

During the prior year the issuer sold certain assets to Related Party A in return for the cancellation of debt. In addition in the prior year Related Party A transferred these assets to another related party ('Related Party C') as settlement of debt. During the current year the issuer repurchased these assets from Related Party C for the issuance of preferred shares which were recorded as an expense. The issuer did not assign a book value to these assets. The following deficiency was identified: · The firm did not evaluate whether the terms and other information about the transaction were consistent with inquiries and other audit evidence about the business purpose (or lack thereof) of the transactions. (AS 2410.12a)

The issuer entered into an agreement with a related party in which the issuer was to receive quarterly fees from the related party. Since the inception of the agreement the quarterly fees were recorded as receivables and deferred revenue in the issuer's balance sheet. The issuer disclosed that its sole officer and director was also the beneficial owner of and controlled the related party. The firm did not: · Obtain an understanding of the business purpose (or lack thereof) of the transaction. (AS 2410.03)

The issuer entered into an agreement with a related party in which the issuer was to receive quarterly fees from the related party. Since the inception of the agreement the quarterly fees were recorded as receivables and deferred revenue in the issuer's balance sheet. The issuer disclosed that its sole officer and director was also the beneficial owner of and controlled the related party. The firm did not: · Evaluate the financial capability of the related party with respect to the outstanding receivable balance. (AS 2410.12)

The issuer entered into an agreement with a related party in which the issuer was to receive quarterly fees from the related party. Since the inception of the agreement the quarterly fees were recorded as receivables and deferred revenue in the issuer's balance sheet. The issuer disclosed that its sole officer and director was also the beneficial owner of and controlled the related party. The firm did not: · Evaluate whether the issuer's accounting for and disclosure of the transaction was appropriate. (AS 2410.17)

During the audit the firm was aware of information concerning possible illegal acts committed by the issuer and an officer. The firm did not obtain an understanding of the nature of the acts the circumstances in which they occurred and sufficient other information to evaluate the effect on the financial statements. (AS 2405.07 and .10)

The firm did not perform any procedures to test the transactions with related parties disclosed in the financial statements. (AS 2410.12)

The firm did not evaluate whether the issuer had properly identified its related parties and relationships and transactions with related parties. (AS 2410.14)