Explorer

During the year the issuer entered into certain transactions. The firm did not identify and appropriately address departures from GAAP related to the issuer's accounting for two transactions. (AS 2810.30)

During the year the issuer entered into certain transactions. With respect to one other transaction the firm did not identify and evaluate the significance to the issuer's financial statements of a departure from GAAP related to the issuer's accounting for this transaction. (AS 2810.30)

During the year the issuer reported a significant transaction. The following deficiency was identified: • The firm did not identify and evaluate GAAP departures related to the issuer's omission of and inaccurate disclosures related to this significant transaction. (AS 2810.30 and .31)

The issuer engaged in a significant transaction. The firm did not perform any procedures to evaluate whether the transaction was accounted for in conformity with GAAP. (AS 2301.08)

The issuer engaged in a significant transaction. The firm did not perform any procedures to evaluate whether the transaction was accounted for in conformity with GAAP. (AS 2301.08)

During the year the issuer entered into a significant transaction. The following deficiency was identified: • The firm did not identify and evaluate certain departures from GAAP related to the issuer's accounting for and disclosures associated with this transaction. (AS 2810.30 and .31)

During the year the issuer completed a significant transaction. The firm did not identify and evaluate departures from GAAP related to the issuer's presentation of this transaction in the financial statements. (AS 2810.30 and .31)

During the year the issuer completed a significant transaction. The firm did not identify and evaluate departures from GAAP related to the issuer's omission of certain required disclosures related to this transaction. (AS 2810.30 and .31)

In addition the firm did not perform procedures to test the transactions including the appropriateness of the accounting treatment the valuation and the related disclosures. (AS 2301.08)

During the year the issuer entered into certain significant transactions. The following deficiency was identified: • The firm did not identify and evaluate the issuer's omission of certain disclosures related to these transactions required by FASB ASC Topic 820 Fair Value Measurement. (AS 2810.30 and .31)

The firm selected for testing a control that consisted of the issuer's review of the initial accounting treatment of significant transactions. The firm did not identify and test any controls over the review of the subsequent accounting treatment of these significant transactions. (AS 2201.39)

The firm did not perform procedures to test the issuer's conclusion regarding the subsequent accounting treatment of the significant transactions beyond reviewing contractual agreements and certain issuer information. (AS 2301.08)

The firm did not identify and evaluate a departure from GAAP related to the transaction. (AS 2810.30 and .31)

The firm did not perform any procedures to evaluate the issuer's accounting treatment of certain significant transactions. (AS 2301.08)

In addition the firm did not identify and evaluate departures from GAAP related to the issuer's omission of certain required disclosures related to these significant transactions. (AS 2810.30 and .31)

For certain significant transactions the firm did not evaluate whether these transactions were recorded in the appropriate period and at the appropriate amount in conformity with GAAP. (AS 2810.30)