- Inspection year
- 2021
- Report date
- 01-Dec-2022
- PCAOB release
- 104-2023-028
- Audits reviewed
- 2
- Audits w/ Part I.A deficiencies
- 1
- Part I.A deficiency rate
- 50%
- Part I.A deficiencies
- 1
- Part I.B deficiencies
- 3
- Report
- View PDF ↗
Deficiencies (1)
Grouped by issuer and in the same order as the PCAOB report, so each item ties back directly to the source.
Issuer A1 deficiency
| # | Area | Deficiency | Standard | Flags |
|---|---|---|---|---|
| 1 | Participant Distributions | The firm identified a fraud risk related to participant distributions. The firm did not perform any substantive procedures to test participant distributions beyond comparing the total amount recorded by the issuer to an amount obtained from the issuer's benefit plan recordkeeper. (AS 2301.13) Financial statement audit only | AS 2301.13 |