- Inspection year
- 2025
- Report date
- Jun. 11, 2026
- PCAOB release
- 104-2026-067
- Audits reviewed
- 2
- Audits w/ Part I.A deficiencies
- 1
- Part I.A deficiency rate
- 50%
- Part I.A deficiencies
- 2
- Part I.B deficiencies
- 3
- Report
- View PDF ↗
Notes: I.B: Audit committee communications, CAM
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 | Business Combinations | Deficiencies evaluating a specialist's valuation of intangible assets acquired in a business combination. Integrated (FS + ICFR) audit | AS 2201.42; AS 2201.44; AS 1105.A6; AS 1105.A10; AS 2501.07 | |
| 2 | Journal Entries | Deficiency in the basis for excluding certain business units from journal entry testing. Integrated (FS + ICFR) audit | AS 2401.61 |