PCAOB Deficiency Tracker
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Nichols, Cauley & Associates, LLC

United States · Triennially Inspected

Inspection year
2025
Report date
23-Oct-2025
PCAOB release
104-2025-168
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
1
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

#AreaDeficiencyStandardFlags
1RevenueThe firm did not perform procedures to test or in the alternative test any controls over the accuracy and completeness of certain issuer-produced reports that it used to substantively test certain revenue. (AS 1105.10)
Financial statement audit only
AS 1105.10