- Inspection year
- 2025
- Report date
- Jan. 29, 2026
- PCAOB release
- 104-2026-034
- Audits reviewed
- 1
- Audits w/ Part I.A deficiencies
- 1
- Part I.A deficiency rate
- 100%
- Part I.A deficiencies
- 3
- Part I.B deficiencies
- —
- Report
- View PDF ↗
Deficiencies (3)
Grouped by issuer and in the same order as the PCAOB report, so each item ties back directly to the source.
Issuer A3 deficiencies
| # | Area | Deficiency | Standard | Flags |
|---|---|---|---|---|
| 1 | Certain Assets | Deficiency testing the year-end valuation of certain assets beyond their inception amounts. Financial statement audit | AS 2301.08 | |
| 2 | Allowance for Doubtful Accounts | Deficiency testing the accuracy of system-generated reports used for the allowance for doubtful accounts. Financial statement audit | AS 1105.10 | |
| 3 | Share-Based Compensation | Deficiency evaluating a significant assumption used to estimate the fair value of stock options. Financial statement audit | AS 2501.16 |