- Inspection year
- 2024
- Report date
- Mar. 26, 2026
- PCAOB release
- 104-2026-044
- 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 | Inventory | Deficiencies testing cycle-count controls, an excess/obsolescence reserve, and supplier confirmations for inventory. Integrated (FS + ICFR) audit | AS 2201.42; AS 2201.44; AS 2510.11; AS 2201.39; AS 1105.10; AS 2501.10; AS 2501.16; AS 2310.33 |