- Inspection year
- 2024
- Report date
- 12-Sep-2024
- PCAOB release
- 104-2024-136
- 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
- —
- 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 sent a positive confirmation request to the issuer's investment custodian which was returned by the issuer's recordkeeper. The firm did not evaluate the relevance and reliability of the confirmation response and whether alternative procedures were necessary because the confirmation was not obtained from the intended recipient. (AS 1105.04 and .06; AS 2310.31) Financial statement audit only | AS 1105.4; AS 1105.6; AS 2310.31 |