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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 evaluate whether the issuer had properly identified all of 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 and .17)

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 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)

During the year the issuer recorded a credit loss associated with amounts owed by a related party. The firm did not evaluate whether the business purpose (or the lack thereof) of this transaction indicated that it may have been entered into to engage in fraudulent financial reporting or conceal misappropriation of assets given certain facts regarding this transaction. (AS 2401.67; AS 2410.11)

The firm did not perform substantive procedures beyond inquiry and obtaining and reading an issuer-prepared memorandum to evaluate whether the issuer appropriately accounted for certain aspects of a related party transaction in conformity with GAAP. (AS 2410.17)

The issuer engaged an external valuation specialist to determine the fair value of this related party transaction. The firm's approach to substantively testing the fair value of this transaction was to test the issuer's process. The firm did not evaluate the relevance and reliability of certain data from sources external to the issuer that the company's specialist used to develop certain significant assumptions. (AS 1105.A8a)

The issuer engaged an external valuation specialist to determine the fair value of this related party transaction. The firm's approach to substantively testing the fair value of this transaction was to test the issuer's process. The firm did not perform procedures beyond inquiry to evaluate the reasonableness of the significant assumptions developed by the company's specialist. (AS 1105.A8b)

The firm selected for testing a control that consisted of the issuer's reconciliation of related party balances and transactions. The firm did not identify and test any controls over the completeness of a system-generated report used in the operation of this control. (AS 2201.39)

To test an amount due to a related party the firm sent a positive confirmation request with an amount that did not agree with the amount on the balance sheet. The firm received a response from the related party without any exceptions. The firm subsequently sent another request with the amount recorded on the balance sheet and received a response without any exceptions. The firm did not sufficiently evaluate the evidence provided by the two confirmations because it did not consider the reliability of the confirmations the nature of the exceptions between the two confirmations and whether additional evidence was needed. (AS 2310.33; AS 2810.03)

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 issuer entered into various transactions with related parties. The following deficiency was identified: • The firm did not perform procedures to test related party transactions and balances including the presentation of the transactions in the statement of cash flows beyond sending confirmation requests for the balances and inspecting evidence of cash receipts and payments. Further for certain confirmations that were not returned or that were returned without a response the firm did not perform alternative procedures. (AS 2310.31; AS 2410.12)

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 identify and evaluate the issuer's omission of disclosures related to certain related party transactions required by FASB ASC Topic 850 Related Party Disclosures. (AS 2410.17; AS 2810.30 and .31)

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 firm did not perform sufficient procedures to test a related party transaction because it did not (1) read the underlying documentation and evaluate whether the terms and other information about the transaction were consistent with explanations from inquiries and other audit evidence about the business purpose (or the lack thereof) of the transaction (2) determine whether the transaction had been authorized and approved in accordance with the issuer's established policies and procedures and (3) determine whether any exceptions to the issuer's established policies and procedures were granted. (AS 2410.12)

The firm did not identify and evaluate departures from GAAP related to the issuer's related party transactions. (AS 2410.17; AS 2810.30 and .31)

The firm selected for testing a control that included the issuer's review and approval of the pricing used in related party transactions. The firm did not perform procedures to test or test any controls over the completeness of a system-generated report from which it made its selections to test this control. (AS 1105.10)

The issuer converted preferred stock held by a related party into common stock subsequent to year end. The firm did not identify and evaluate a departure from GAAP related to the issuer recording the conversion of the preferred stock in the current year. (AS 2410.17; AS 2810.30 and 31) In connection with our review the issuer reevaluated its accounting for the conversion of preferred stock and concluded that a material misstatement existed that had not been previously identified. The issuer subsequently corrected this misstatement in a restatement of its financial statements and the firm revised and reissued its report on the financial statements.

The firm did not perform any substantive procedures to test the disclosures related to the conversion terms of this preferred stock. (AS 2410.17)

In connection with our review the issuer reevaluated its disclosure for this related party transaction and concluded that a material misstatement existed that had not been previously identified. The issuer subsequently corrected this misstatement in a restatement of its financial statements and the firm revised and reissued its report on the financial statements. The firm did not identify and evaluate a departure from GAAP related to the issuer's omission of required disclosure of a related party transaction in conformity with FASB ASC Topic 850 Related Party Disclosures. (AS 2410.17; AS 2810.30 and .31)

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)

The issuer settled all debts from prior related parties as part of a stock purchase agreement and recognized a gain on the forgiveness of these debts. The firm did not perform procedures to test this transaction beyond obtaining the executed stock purchase agreement and the journal entry. (AS 2410.12)

The firm used a positive confirmation request to test a related party transaction. The firm did not maintain control over the confirmation request and response through direct communication with the intended recipient of the confirmation request because the issuer sent and received the request. (AS 2310.28) [This citation refers to AS 2310 The Confirmation Process which was in effect for this audit. This standard was replaced by AS 2310 The Auditor's Use of Confirmation which became effective for audits of financial statements for fiscal years ending on or after June 15 2025.]

The firm did not perform any substantive procedures beyond inquiry to test the valuation of related party transactions. (AS 2410.12)

The firm did not test certain related party transactions. Specifically the procedures performed to evaluate the completeness and accuracy of the financial statement disclosures about interest and accrued wages payable to a related party as well as obtaining a confirmation from the related party were performed after the issuance of the auditor's report. (AS 2301.08)

The issuer had certain loans that were due to a related party. The following deficiencies were identified: - The firm did not perform any procedures to evaluate the nature and terms of these loans. In addition the firm did not perform certain auditing procedures including procedures to evaluate the completeness and accuracy of the financial statement disclosures and obtaining signed copies of the loan agreements until after the issuance of the auditor's report. (AS 2301.08; AS 2410.12)

The issuer had certain loans that were due to a related party. The following deficiencies were identified: - The firm did not evaluate whether a significant transaction associated with these loans was accounted for in conformity with GAAP. (AS 2410.17; AS 2810.30)

The issuer had certain loans that were due to a related party. The following deficiencies were identified: - The firm did not perform any procedures to test the activity and year-end amounts of certain accounts associated with these loans. (AS 2301.08)

The firm did not perform sufficient procedures to evaluate whether the issuer properly identified its related parties and relationships and transactions with related parties because the firm did not take into account information gathered during the audit. (AS 2410.14)

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 evaluate whether the business purpose (or lack thereof) indicated that the transactions may have been entered into to engage in fraudulent financial reporting or conceal misappropriation of assets. (AS 2401.67)

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 determine whether the issuer had ownership of or other rights to sell the software to Related Party B. (AS 2301.08; AS 2410.11)

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 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 determine whether the debt cancellation in the Subsequent Transaction had been previously cancelled under the Settlement Agreement. (AS 2301.08; AS 2410.11)

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)

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 business purpose (or lack thereof) indicated that the transactions may have been entered into to engage in fraudulent financial reporting or conceal misappropriation of assets. (AS 2401.67)

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 perform any procedures to test the existence and valuation of the acquired assets. (AS 2301.08; AS 2410.11)

The firm did not identify and appropriately address a departure from GAAP related to the financial statement presentation and disclosures associated with the issuer's transactions with related parties. The issuer's financial statements did not disclose the nature of the relationships and a description and dollar amount of related party transactions as required by FASB ASC Topic 850 Related Party Disclosures. (AS 2410.17; AS 2810.30 and .31)

The firm did not perform any procedures to test the identified transactions with related parties including the amounts receivable at year end beyond sending confirmation requests to certain related parties. (AS 2410.12)

The firm did not apply alternative procedures to the nonresponses to the confirmation requests. (AS 2310.31)

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: · Take the transaction into account in its identification of significant unusual transactions. (AS 2401.66)

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)