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Piercy, Bowler, Taylor & Kern Certified Public Accountants & Business Advisors
United States · Triennially Inspected
- Inspection year
- 2019
- Report date
- 09-Sep-2021
- PCAOB release
- 104-2021-169
- Audits reviewed
- 1
- Audits w/ Part I.A deficiencies
- 1
- Part I.A deficiency rate
- 100%
- Part I.A deficiencies
- 2
- Part I.B deficiencies
- 1
- Report
- View PDF ↗
Deficiencies (2)
Grouped by issuer and in the same order as the PCAOB report, so each item ties back directly to the source.
Issuer A2 deficiencies
| # | Area | Deficiency | Standard | Flags |
|---|---|---|---|---|
| 1 | Certain Assets | The firm did not evaluate the relevance and reliability of information used by an external specialist to determine the fair value of certain assets. (AS 2502.31) Financial statement audit only | AS 2502.31 | |
| 2 | Certain Assets | In addition the firm did not evaluate the reasonableness of the assumptions developed by the specialist. (AS 2502.26 and .28) Financial statement audit only | AS 2502.26; AS 2502.28 |