- Inspection year
- 2024
- Report date
- 26-Jun-2025
- PCAOB release
- 104-2025-114
- Audits reviewed
- 2
- Audits w/ Part I.A deficiencies
- 1
- Part I.A deficiency rate
- 50%
- Part I.A deficiencies
- 2
- Part I.B deficiencies
- 4
- 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 | Intangible Assets | During the year the issuer made purchases and sales of certain intangible assets and recognized the related activity in its statements of operations and cash flows. The firm did not perform substantive procedures to test these purchases and sales beyond obtaining issuer-produced reports. (AS 2301.08) Financial statement audit only | AS 2301.8 | |
| 2 | Uncorrected Misstatements | The firm identified uncorrected misstatements in certain disclosures in the current year audit. The firm did not evaluate whether these uncorrected misstatements were material individually or in combination with other misstatements. (AS 2810.17) Financial statement audit only | AS 2810.17 |