- Inspection year
- 2022
- Report date
- 13-Jul-2023
- PCAOB release
- 104-2023-119
- Audits reviewed
- 1
- Audits w/ Part I.A deficiencies
- 1
- Part I.A deficiency rate
- 100%
- Part I.A deficiencies
- 1
- Part I.B deficiencies
- 4
- 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 | Investment Securities | The firm did not evaluate a departure from GAAP related to the issuer's reporting in the statement of cash flows of the purchase and sale of investment securities that did not result in the payment or receipt of cash rather than the exclusion of such noncash transactions from the statement of cash flows in conformity with FASB ASC Topic 230 Statement of Cash Flows. (AS 2810.30 and .31) Financial statement audit only | AS 2810.30; AS 2810.31 |