- Inspection year
- 2019
- Report date
- 21-Sep-2021
- PCAOB release
- 104-2021-179
- 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
- 6
- 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 | Discontinued Operations | The firm did not identify and appropriately address a departure from GAAP related to certain expenses that should have been presented in the issuer's financial statements as part of loss from discontinued operations in conformity with FASB ASC Topic 205-20 Discontinued Operations. (AS 2810.30 and .31) Financial statement audit only | AS 2810.30; AS 2810.31 | |
| 2 | Discontinued Operations | The firm did not perform any procedures to test a significant portion of expenses classified as a loss from discontinued operations. (AS 2301.08) Financial statement audit only | AS 2301.8 |