- Inspection year
- 2025
- Report date
- Mar. 26, 2026
- PCAOB release
- 104-2026-042
- Audits reviewed
- 3
- Audits w/ Part I.A deficiencies
- 1
- Part I.A deficiency rate
- 33%
- Part I.A deficiencies
- 1
- Part I.B deficiencies
- —
- 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
| # | Area | Deficiency | Standard | Flags |
|---|---|---|---|---|
| 1 | Accruals and Other Liabilities | Deficiency evaluating an auditor-employed specialist's work supporting the valuation of a liability. Financial statement audit | AS 1105.10; AS 1105.A8a; AS 1105.A8b; AS 1201.C6; AS 1201.C7 | Significant risk |