- Inspection year
- 2024
- Report date
- 24-Jul-2025
- PCAOB release
- 104-2025-131
- Audits reviewed
- 3
- Audits w/ Part I.A deficiencies
- 1
- Part I.A deficiency rate
- 33%
- Part I.A deficiencies
- 2
- Part I.B deficiencies
- 12
- 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 | Significant Accounts | The firm did not perform procedures to evaluate the reasonableness of a significant assumption the issuer developed to estimate a significant account beyond comparing the amount to a contract executed in the prior year. (AS 2501.16) Financial statement audit only | AS 2501.16 | |
| 2 | Significant Accounts | The firm did not perform procedures beyond inquiry to test the appropriateness of a disclosure related to this significant account. (AS 2301.08) Financial statement audit only | AS 2301.8 |