- Inspection year
- 2025
- Report date
- 08-Dec-2025
- PCAOB release
- 104-2026-025
- 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
- —
- 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 selected for testing certain controls over a significant account. For one control the firm did not evaluate the specific procedures that the control owner performed to determine that the significant account was appropriately recognized. (AS 2201.42 and .44) ICFR audit only | AS 2201.42; AS 2201.44 | |
| 2 | Significant Accounts | The firm selected for testing certain controls over a significant account. For another control the firm did not identify and test any controls over the accuracy and completeness of the system-generated reports used in the operation of the control. (AS 2201.39) ICFR audit only | AS 2201.39 |