- Inspection year
- 2024
- Report date
- Jun. 11, 2026
- PCAOB release
- 104-2026-057
- 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 | Deficiencies in the firm's role testing revenue controls and performing substantive revenue procedures, including incomplete control testing and undersized samples. Integrated (FS + ICFR) audit | AS 2201.39; AS 2301.16; AS 2301.18; AS 2301.37; AS 2315.19; AS 2315.23; AS 2315.23A; AS 1105.10; AS 2301.08 | |
| 2 | Inventory | Deficiencies in the firm's role testing inventory controls and performing inventory count observation procedures. Integrated (FS + ICFR) audit | AS 2201.39; AS 1105.10; AS 2201.42; AS 2201.44; AS 2301.08 |