- Inspection year
- 2025
- Report date
- Mar. 26, 2026
- PCAOB release
- 104-2026-045
- 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 | Revenue | Deficiency evaluating the economic substance and accounting treatment of certain revenue. Financial statement audit | AS 2301.08; AS 2301.13 | |
| 2 | Intangible Assets | Deficiencies evaluating the issuer's impairment allocation method and a significant assumption for intangible assets. Financial statement audit | AS 2501.10; AS 2501.16 |