- Inspection year
- 2025
- Report date
- Jun. 11, 2026
- PCAOB release
- 104-2026-061
- Audits reviewed
- 4
- Audits w/ Part I.A deficiencies
- 2
- Part I.A deficiency rate
- 50%
- Part I.A deficiencies
- 2
- Part I.B deficiencies
- 2
- Report
- View PDF ↗
Notes: I.B: Audit committee communications
Deficiencies (2)
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 | Long-Lived Assets | Deficiency evaluating the reasonableness of assumptions in the issuer's discounted cash flow impairment analysis. Financial statement audit | AS 2501.16 | Significant risk |
Issuer B1 deficiency
| # | Area | Deficiency | Standard | Flags |
|---|---|---|---|---|
| 1 | Significant Accounts | Deficiency evaluating the discount rate used in the issuer's fair value estimate for a significant account. Financial statement audit | AS 2501.16 | Significant risk |