[{"InspectionType":"Triennially Inspected","RegistrationId":1027,"FirmNames":"KPMG Auditores, S.L.","InspectionYear":2024,"Country":"Spain","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make a required communication to the audit committee related to the location of other persons not employed by the firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1027,"FirmNames":"KPMG Auditores, S.L.","InspectionYear":2024,"Country":"Spain","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":1027,"FirmNames":"KPMG Auditores, S.L.","InspectionYear":2024,"Country":"Spain","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not inquire of certain members of management about the risks of material misstatement including fraud risks. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":1274,"FirmNames":"BDO Limited","InspectionYear":2025,"Country":"Hong Kong","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2025-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not assemble a complete and final set of audit documentation for retention by the required documentation completion date. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1274,"FirmNames":"BDO Limited","InspectionYear":2025,"Country":"Hong Kong","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2025-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries to certain of the issuer's entities. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":1284,"FirmNames":"MANCERA, S.C.","InspectionYear":2024,"Country":"Mexico","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2025-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make certain required communications to the audit committee related to the name location and planned responsibilities of an other accounting firm or other persons not employed by the firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1284,"FirmNames":"MANCERA, S.C.","InspectionYear":2024,"Country":"Mexico","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2025-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In addition in both of these audits the firm did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":1395,"FirmNames":"PricewaterhouseCoopers Accountants N.V.","InspectionYear":2024,"Country":"Netherlands","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2025-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1395,"FirmNames":"PricewaterhouseCoopers Accountants N.V.","InspectionYear":2024,"Country":"Netherlands","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2025-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report (1) omitted one of the issuer's financial statements and (2) was not addressed to the shareholders. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6622,"FirmNames":"PKF Brisbane Audit","InspectionYear":2025,"Country":"Australia","GlobalNetwork":"","InspectionReportDate":"2025-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In these instances the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":6622,"FirmNames":"PKF Brisbane Audit","InspectionYear":2025,"Country":"Australia","GlobalNetwork":"","InspectionReportDate":"2025-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement quality reviewer did not evaluate the engagement team's responses to certain significant risks identified. In this instance the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":6622,"FirmNames":"PKF Brisbane Audit","InspectionYear":2025,"Country":"Australia","GlobalNetwork":"","InspectionReportDate":"2025-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6622,"FirmNames":"PKF Brisbane Audit","InspectionYear":2025,"Country":"Australia","GlobalNetwork":"","InspectionReportDate":"2025-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the audit committee related to corrected misstatements. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6622,"FirmNames":"PKF Brisbane Audit","InspectionYear":2025,"Country":"Australia","GlobalNetwork":"","InspectionReportDate":"2025-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In two audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":6622,"FirmNames":"PKF Brisbane Audit","InspectionYear":2025,"Country":"Australia","GlobalNetwork":"","InspectionReportDate":"2025-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not make all required inquiries of the audit committee and certain members of management about fraud risks. In addition in both audits the firm did not inquire of another (separate) member of management about fraud risks. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6622,"FirmNames":"PKF Brisbane Audit","InspectionYear":2025,"Country":"Australia","GlobalNetwork":"","InspectionReportDate":"2025-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":286,"FirmNames":"Eide Bailly LLP","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":286,"FirmNames":"Eide Bailly LLP","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not communicate to management in writing all control deficiencies identified during the audit. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":286,"FirmNames":"Eide Bailly LLP","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":286,"FirmNames":"Eide Bailly LLP","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1309,"FirmNames":"Kesselman & Kesselman C.P.A.s","InspectionYear":2024,"Country":"Israel","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not make a required communication to the audit committee in a timely manner related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1309,"FirmNames":"Kesselman & Kesselman C.P.A.s","InspectionYear":2024,"Country":"Israel","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm reported in writing to the audit committee that no significant deficiencies were identified during the audit even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":5341,"FirmNames":"Manohar Chowdhry & Associates","InspectionYear":2025,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":5341,"FirmNames":"Manohar Chowdhry & Associates","InspectionYear":2025,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not include all of the required information in its engagement completion document. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":5341,"FirmNames":"Manohar Chowdhry & Associates","InspectionYear":2025,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":5341,"FirmNames":"Manohar Chowdhry & Associates","InspectionYear":2025,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":5341,"FirmNames":"Manohar Chowdhry & Associates","InspectionYear":2025,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not (1) hold a discussion among the key engagement team members about the potential for material misstatement due to fraud and (2) inquire of the audit committee management the internal audit function and/or others within the company about the risks of material misstatement including fraud risks. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":5341,"FirmNames":"Manohar Chowdhry & Associates","InspectionYear":2025,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not identify a fraud risk related to the risk of management override of controls. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":5341,"FirmNames":"Manohar Chowdhry & Associates","InspectionYear":2025,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries to certain of the issuer's entities. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":5341,"FirmNames":"Manohar Chowdhry & Associates","InspectionYear":2025,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm when testing journal entries for possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":5341,"FirmNames":"Manohar Chowdhry & Associates","InspectionYear":2025,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud characteristics to certain entries. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":5341,"FirmNames":"Manohar Chowdhry & Associates","InspectionYear":2025,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report omitted one of the issuer's financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. (A revised audit report which was included in a subsequent issuer filing with the SEC expressed an opinion on the omitted financial statement)."},{"InspectionType":"Triennially Inspected","RegistrationId":5341,"FirmNames":"Manohar Chowdhry & Associates","InspectionYear":2025,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report incorrectly identified one of the issuer's financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":5341,"FirmNames":"Manohar Chowdhry & Associates","InspectionYear":2025,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In addition in all of these audits the engagement team did not take into account certain required factors in determining whether or not certain matters were critical audit matters. In these instances the firm was non\u0002compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":5341,"FirmNames":"Manohar Chowdhry & Associates","InspectionYear":2025,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6797,"FirmNames":"Bush & Associates CPA LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In these instances the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":6797,"FirmNames":"Bush & Associates CPA LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the name of the person who prepared the additional documentation and/or the reason for adding it. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6797,"FirmNames":"Bush & Associates CPA LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the individual who performed the engagement quality review was an employee of the firm who was not a partner or an individual in an equivalent position. In these instances the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":6797,"FirmNames":"Bush & Associates CPA LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In three other audits the individual who performed the engagement quality review was an employee of the firm who was not a partner or an individual in an equivalent position. In these instances the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":6797,"FirmNames":"Bush & Associates CPA LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer including the procedures that the engagement quality reviewer performed to evaluate the engagement team's responses to the significant risks identified. In these instances the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":6797,"FirmNames":"Bush & Associates CPA LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not make a required communication to the audit committee related to an overview of the overall audit strategy. In another of these audits the firm communicated to the audit committee that it did not identify any uncorrected misstatements when the firm had identified uncorrected misstatements. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6797,"FirmNames":"Bush & Associates CPA LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not make a required communication to the audit committee related to an overview of the overall audit strategy. In one of these audits the firm did not make certain required communications to the audit committee related to (1) the significant risks it identified through its risk assessment procedures and (2) the results of the audit. In another of these audits the firm communicated to the audit committee that it did not identify any uncorrected misstatements when the firm had identified uncorrected misstatements. In the third of these audits the firm did not make a required communication to the audit committee related to the firm's evaluation of the issuer's ability to continue as a going concern. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6797,"FirmNames":"Bush & Associates CPA LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not make a required communication to the audit committee related to an overview of the overall audit strategy. In one of these audits the firm did not make certain required communications to the audit committee related to (1) the significant risks it identified through its risk assessment procedures and (2) the results of the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6797,"FirmNames":"Bush & Associates CPA LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6797,"FirmNames":"Bush & Associates CPA LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not communicate to the audit committee other material written communications with management including providing a copy of the management representation letter to the audit committee. In the two other audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6797,"FirmNames":"Bush & Associates CPA LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not communicate to the audit committee other material written communications with management including providing a copy of the management representation letter to the audit committee. In the two other audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6797,"FirmNames":"Bush & Associates CPA LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not provide to management and the audit committee the required communications in writing of all significant deficiencies or material weaknesses identified during the audit. In these instances the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":6797,"FirmNames":"Bush & Associates CPA LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not identify and assess the risks of material misstatement related to certain significant accounts and disclosures. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6797,"FirmNames":"Bush & Associates CPA LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not make certain required communications to the audit committee related to its evaluation of the issuer's identification of accounting for and disclosure of its relationships and transactions with related parties. In these instances the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":6797,"FirmNames":"Bush & Associates CPA LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 2610","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not perform inquiries of the predecessor auditor in determining whether to accept the engagement. In this instance the firm was non-compliant with AS 2610 Initial Audits – Communications Between Predecessor and Successor Auditors."},{"InspectionType":"Triennially Inspected","RegistrationId":6797,"FirmNames":"Bush & Associates CPA LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not communicate accumulated misstatements to management on a timely basis to provide management with an opportunity to correct them. In this instance the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Triennially Inspected","RegistrationId":6797,"FirmNames":"Bush & Associates CPA LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":13,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6797,"FirmNames":"Bush & Associates CPA LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":14,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6797,"FirmNames":"Bush & Associates CPA LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":15,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's report on Form AP included inaccurate information regarding the Partner ID. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6816,"FirmNames":"Elkana Amitai CPA","InspectionYear":2024,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm provided certain services to the issuer but did not document that the audit committee had approved the engagement before the issuer engaged the firm to provide the services. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6816,"FirmNames":"Elkana Amitai CPA","InspectionYear":2024,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not (1) communicate to the audit committee all of the significant risks identified through its risk assessment procedures and (2) provide a copy of the management representation letter to the audit committee beyond for one audit the one member of the audit committee who signed the management representation letter. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6816,"FirmNames":"Elkana Amitai CPA","InspectionYear":2024,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not (1) communicate to the audit committee all of the significant risks identified through its risk assessment procedures and (2) provide a copy of the management representation letter to the audit committee beyond for one audit the one member of the audit committee who signed the management representation letter. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6816,"FirmNames":"Elkana Amitai CPA","InspectionYear":2024,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not make all required inquiries of management about fraud risks. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6816,"FirmNames":"Elkana Amitai CPA","InspectionYear":2024,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's communication of critical audit matters in the audit report did not describe for a matter the principal considerations that led the firm to determine that the matter was a critical audit matter. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6816,"FirmNames":"Elkana Amitai CPA","InspectionYear":2024,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm's report on Form AP included inaccurate information related to the participation in the audit by one or more other accounting firms. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6816,"FirmNames":"Elkana Amitai CPA","InspectionYear":2024,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2025-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not affirm to the audit committee in writing that as of the date of the communication the firm was independent in compliance with PCAOB Rule 3520. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":29,"FirmNames":"Sassetti LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":29,"FirmNames":"Sassetti LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":29,"FirmNames":"Sassetti LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":29,"FirmNames":"Sassetti LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not provide the audit committee a draft of the firm's audit report. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":29,"FirmNames":"Sassetti LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries when identifying and selecting entries for testing. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":29,"FirmNames":"Sassetti LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":29,"FirmNames":"Sassetti LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":314,"FirmNames":"Meaden & Moore, Ltd.","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":314,"FirmNames":"Meaden & Moore, Ltd.","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":400,"FirmNames":"Hacker, Johnson & Smith PA","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not identify and assess the risks of material misstatement related to a significant account and disclosure. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":400,"FirmNames":"Hacker, Johnson & Smith PA","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":400,"FirmNames":"Hacker, Johnson & Smith PA","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the engagement team did not perform any procedures to comply with the requirements related to critical audit matters. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":457,"FirmNames":"Haynie & Company","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not assemble a complete and final set of audit documentation for retention by the required documentation completion date. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":457,"FirmNames":"Haynie & Company","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not obtain the engagement quality reviewer's concurring approval of issuance of the audit report prior to its issuance. In this instance the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":457,"FirmNames":"Haynie & Company","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer including the procedures that the engagement quality reviewer performed to evaluate the engagement team's responses to the significant risks identified. In these instances the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":457,"FirmNames":"Haynie & Company","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make certain required communications to the audit committee related to (1) significant accounting policies and practices and (2) the critical accounting policies and practices. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":457,"FirmNames":"Haynie & Company","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not make a required communication to the audit committee related to critical accounting estimates. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":457,"FirmNames":"Haynie & Company","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not make a required communication to the audit committee related to the results of the audit prior to the issuance of the auditor's report. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":457,"FirmNames":"Haynie & Company","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not evaluate whether certain control deficiencies individually or in combination represented a material weakness that required communication to management and the audit committee. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":457,"FirmNames":"Haynie & Company","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":457,"FirmNames":"Haynie & Company","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make a required communication to management related to identified misstatements. In this instance the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Triennially Inspected","RegistrationId":457,"FirmNames":"Haynie & Company","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 2820","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report did not include an explanatory paragraph related to a material change in accounting principle. In this instance the firm was non-compliant with AS 2820 Evaluating Consistency of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":457,"FirmNames":"Haynie & Company","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's communication of a certain critical audit matter in the audit report included a description of an audit procedure that the firm did not perform. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":457,"FirmNames":"Haynie & Company","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In three audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1194,"FirmNames":"PricewaterhouseCoopers ABAS Ltd.","InspectionYear":2024,"Country":"Thailand","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm reported in writing to the audit committee that no significant deficiencies were identified during the audit even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":1457,"FirmNames":"Ernst & Young (Hellas) Certified Auditors Accountants S.A.","InspectionYear":2024,"Country":"Greece","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's report on Form AP included inaccurate information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":3305,"FirmNames":"Forvis Mazars Certified Public Accountants","InspectionYear":2025,"Country":"China","GlobalNetwork":"","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1201","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the engagement partner did not review the work of engagement team members to evaluate whether (1) the work was performed and documented (2) the objectives of the procedures were achieved and (3) the results of the work support the conclusions reached. In these instances the firm was non-compliant with AS 1201 Supervision of the Audit Engagement."},{"InspectionType":"Triennially Inspected","RegistrationId":3305,"FirmNames":"Forvis Mazars Certified Public Accountants","InspectionYear":2025,"Country":"China","GlobalNetwork":"","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to determine who performed the work and the date such work was completed. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":3305,"FirmNames":"Forvis Mazars Certified Public Accountants","InspectionYear":2025,"Country":"China","GlobalNetwork":"","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not assemble a complete and final set of audit documentation for retention by the required documentation completion date. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":3305,"FirmNames":"Forvis Mazars Certified Public Accountants","InspectionYear":2025,"Country":"China","GlobalNetwork":"","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added the name of the person who prepared the additional documentation and the reason for adding it. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":3305,"FirmNames":"Forvis Mazars Certified Public Accountants","InspectionYear":2025,"Country":"China","GlobalNetwork":"","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not inquire of management the internal audit function and/or others within the company about the risks of material misstatement including fraud risks. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":3305,"FirmNames":"Forvis Mazars Certified Public Accountants","InspectionYear":2025,"Country":"China","GlobalNetwork":"","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":6466,"FirmNames":"PwC Contadores y Auditores SAS","InspectionYear":2024,"Country":"Colombia","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6466,"FirmNames":"PwC Contadores y Auditores SAS","InspectionYear":2024,"Country":"Colombia","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not inform the audit committee that it had communicated to management in writing all control deficiencies identified during the audit. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":6466,"FirmNames":"PwC Contadores y Auditores SAS","InspectionYear":2024,"Country":"Colombia","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2025-11-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's audit report did not include the city and country from which the auditor's report was issued. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":261,"FirmNames":"Hutchinson and Bloodgood LLP","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":" In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":261,"FirmNames":"Hutchinson and Bloodgood LLP","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report was not addressed to the shareholders or equivalents for companies not organized as corporations. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":261,"FirmNames":"Hutchinson and Bloodgood LLP","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":566,"FirmNames":"Miller Wachman LLP","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":566,"FirmNames":"Miller Wachman LLP","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not (1) appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing and (2) have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances the firm was non\u0002"},{"InspectionType":"Triennially Inspected","RegistrationId":566,"FirmNames":"Miller Wachman LLP","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report was not addressed to the board of directors and did not include the section title “Opinion on the Financial Statements.” In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":694,"FirmNames":"Hoberman & Lesser, CPA's, LLP","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":694,"FirmNames":"Hoberman & Lesser, CPA's, LLP","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":1350,"FirmNames":"PricewaterhouseCoopers Reviseurs d'Entreprises","InspectionYear":2024,"Country":"Belgium","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2025-11-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1350,"FirmNames":"PricewaterhouseCoopers Reviseurs d'Entreprises","InspectionYear":2024,"Country":"Belgium","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2025-11-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one audit the firm reported in writing to the audit committee that no significant deficiencies were identified during the audit even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":1363,"FirmNames":"KPMG AS","InspectionYear":2024,"Country":"Norway","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-11-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":1363,"FirmNames":"KPMG AS","InspectionYear":2024,"Country":"Norway","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-11-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not inquire of certain members of management about the risks of material misstatement including fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":1368,"FirmNames":"BDO South Africa Inc.","InspectionYear":2024,"Country":"South Africa","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2025-11-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 2200","DescriptionInTheFirmsInspectionReport":"The firm omitted required information from Item 4.1 Audit Reports Issued by the Firm for Issuers in its report on Form 2. In this instance the firm was non-compliant with PCAOB Rule 2200 Annual Report"},{"InspectionType":"Triennially Inspected","RegistrationId":1368,"FirmNames":"BDO South Africa Inc.","InspectionYear":2024,"Country":"South Africa","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2025-11-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6413,"FirmNames":"ZH CPA, LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of an other accounting firm or other persons not employed by the firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6413,"FirmNames":"ZH CPA, LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":6413,"FirmNames":"ZH CPA, LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not communicate all accumulated misstatements to management on a timely basis to provide management with an opportunity to correct them. In this instance the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Triennially Inspected","RegistrationId":6413,"FirmNames":"ZH CPA, LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-11-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":171,"FirmNames":"Horne LLP","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-10-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not assemble a complete and final set of audit documentation for retention by the required documentation completion date. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":171,"FirmNames":"Horne LLP","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-10-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report omitted certain of the issuer's financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":217,"FirmNames":"Berkower LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-10-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not evaluate whether identified material misstatements resulted from control deficiencies and whether any such control deficiencies individually or in combination represented a material weakness or significant deficiency that required communication to management and the audit committee. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":217,"FirmNames":"Berkower LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-10-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not inquire of the audit committee and a certain member of management about fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":217,"FirmNames":"Berkower LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-10-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not (1) appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing; and (2) have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":263,"FirmNames":"Rehmann Robson LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-10-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report was not addressed to the issuer's shareholders or equivalent for companies not organized as corporations. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":281,"FirmNames":"Nichols, Cauley & Associates, LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-10-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population that it used to identify selections was complete. In this instance the firm was non¬compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":910,"FirmNames":"Rodefer Moss & Co, PLLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-10-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":910,"FirmNames":"Rodefer Moss & Co, PLLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-10-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the audit committee related to (1) the significant risks identified through its risk assessment procedures and (2) an overview of the overall audit strategy. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":910,"FirmNames":"Rodefer Moss & Co, PLLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-10-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":910,"FirmNames":"Rodefer Moss & Co, PLLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-10-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":910,"FirmNames":"Rodefer Moss & Co, PLLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-10-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm's report on Form AP included inaccurate information regarding the issuer CIK number. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1328,"FirmNames":"PricewaterhouseCoopers, Societe cooperative","InspectionYear":2024,"Country":"Luxembourg","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2025-10-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm reported in writing to the audit committee that no significant deficiencies were identified during the audit even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":2416,"FirmNames":"Grant Thornton Bharat LLP","InspectionYear":2025,"Country":"India","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2025-10-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not evaluate whether control deficiencies individually or in combination represented a material weakness that required communication to management and the audit committee. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements. "},{"InspectionType":"Triennially Inspected","RegistrationId":2416,"FirmNames":"Grant Thornton Bharat LLP","InspectionYear":2025,"Country":"India","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2025-10-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":5020,"FirmNames":"RW Group LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-10-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the audit committee related to (1) the timing of the audit; and (2) the critical accounting policies and practices and critical accounting estimates. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees. "},{"InspectionType":"Triennially Inspected","RegistrationId":5020,"FirmNames":"RW Group LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-10-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was noncompliant with AS 1301 Communications with Audit Committees. "},{"InspectionType":"Triennially Inspected","RegistrationId":5020,"FirmNames":"RW Group LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-10-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 2200","DescriptionInTheFirmsInspectionReport":"In ten instances the firm did not file its report on Form 3 by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 2203 Special Reports. "},{"InspectionType":"Triennially Inspected","RegistrationId":6398,"FirmNames":"RH CPA","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-10-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence. "},{"InspectionType":"Triennially Inspected","RegistrationId":6398,"FirmNames":"RH CPA","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-10-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":6398,"FirmNames":"RH CPA","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-10-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was noncompliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants. "},{"InspectionType":"Triennially Inspected","RegistrationId":27,"FirmNames":"PKF San Diego, LLP","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-10-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make a required communication to the audit committee related to an uncorrected misstatement. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":127,"FirmNames":"PKF O'Connor Davies, LLP","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-10-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance the firm was non¬compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":130,"FirmNames":"Lumsden & McCormick, LLP","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-10-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":130,"FirmNames":"Lumsden & McCormick, LLP","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-10-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm provided certain services to the issuer but did not document that the audit committee had approved the engagement before the issuer engaged the firm to provide the services. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":130,"FirmNames":"Lumsden & McCormick, LLP","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-10-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":130,"FirmNames":"Lumsden & McCormick, LLP","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-10-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not document in the workpapers one of its communications to the audit committee that took place orally. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":130,"FirmNames":"Lumsden & McCormick, LLP","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-10-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":130,"FirmNames":"Lumsden & McCormick, LLP","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-10-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":130,"FirmNames":"Lumsden & McCormick, LLP","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-10-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":130,"FirmNames":"Lumsden & McCormick, LLP","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-10-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":130,"FirmNames":"Lumsden & McCormick, LLP","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-10-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":130,"FirmNames":"Lumsden & McCormick, LLP","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-10-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"PCAOB Rule 3524","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not describe in writing to the audit committee the scope of a permissible tax service and the fee structure for this service. In this instance the firm was non-compliant with PCAOB Rule 3524 Audit Committee Pre-approval of Certain Tax Services."},{"InspectionType":"Triennially Inspected","RegistrationId":1401,"FirmNames":"Forvis Mazars LLP","InspectionYear":2025,"Country":"United Kingdom","GlobalNetwork":"","InspectionReportDate":"2025-10-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm's audit report incorrectly stated the period covered by certain of the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":200,"FirmNames":"Haskell & White LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":200,"FirmNames":"Haskell & White LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":200,"FirmNames":"Haskell & White LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":200,"FirmNames":"Haskell & White LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by other accounting firms. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":270,"FirmNames":"Tanner LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2610","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not perform inquiries of the predecessor auditor in determining whether to accept the engagement prior to accepting the engagement. In this instance the firm was non-compliant with AS 2610 Initial Audits – Communications Between Predecessor and Successor Auditors."},{"InspectionType":"Triennially Inspected","RegistrationId":270,"FirmNames":"Tanner LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report was not addressed to the shareholders. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":270,"FirmNames":"Tanner LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":270,"FirmNames":"Tanner LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not sufficiently provide the audit committee the required independence communications on two separate occasions because the firm communicated relationships that may have been reasonably thought to bear on the independence of the firm as of dates other than the dates of the communications. In these instances the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":271,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2024,"Country":"Canada","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In three of six audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":271,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2024,"Country":"Canada","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In two of six audits reviewed the firm reported in writing to the audit committee that no significant deficiencies were identified during the audit even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In these instances the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":271,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2024,"Country":"Canada","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one of five audits reviewed the firm did not inform the audit committee that it had communicated to management in writing all control deficiencies identified during the audit. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":271,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2024,"Country":"Canada","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the firm's report on Form AP included inaccurate information related to the participation in the audit by other accounting firms. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1141,"FirmNames":"KPMG Cardenas Dosal, S.C.","InspectionYear":2024,"Country":"Mexico","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not obtain the engagement quality reviewer's concurring approval of issuance of the audit report prior to its issuance. In this instance the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":1141,"FirmNames":"KPMG Cardenas Dosal, S.C.","InspectionYear":2024,"Country":"Mexico","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In two of two audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":1141,"FirmNames":"KPMG Cardenas Dosal, S.C.","InspectionYear":2024,"Country":"Mexico","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not inform the audit committee that it had communicated to management in writing all control deficiencies identified during the audit. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":1141,"FirmNames":"KPMG Cardenas Dosal, S.C.","InspectionYear":2024,"Country":"Mexico","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's communication of a critical audit matter in the audit report included the description of certain audit procedures performed that the firm did not perform. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1232,"FirmNames":"Raymond Chabot Grant Thornton LLP","InspectionYear":2024,"Country":"Canada","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not prepare an engagement completion document. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1232,"FirmNames":"Raymond Chabot Grant Thornton LLP","InspectionYear":2024,"Country":"Canada","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not include all of the required information in its engagement completion document. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1232,"FirmNames":"Raymond Chabot Grant Thornton LLP","InspectionYear":2024,"Country":"Canada","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the audit committee related to corrected misstatements including discussing with the audit committee the implications that such corrected misstatements might have on the company's financial reporting process. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1232,"FirmNames":"Raymond Chabot Grant Thornton LLP","InspectionYear":2024,"Country":"Canada","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not inquire of certain members of management about the risks of material misstatement including fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":1232,"FirmNames":"Raymond Chabot Grant Thornton LLP","InspectionYear":2024,"Country":"Canada","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 2200","DescriptionInTheFirmsInspectionReport":"In two instances the firm did not file its report on Form 3 by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 2203 Special Reports."},{"InspectionType":"Triennially Inspected","RegistrationId":1272,"FirmNames":"S.R. Batliboi & Co. LLP","InspectionYear":2024,"Country":"India","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1272,"FirmNames":"S.R. Batliboi & Co. LLP","InspectionYear":2024,"Country":"India","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team did not take into account certain required factors in determining whether or not a matter was a critical audit matter. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1315,"FirmNames":"Tanaka, Valdivia, Arribas & Asociados Sociedad Civil de Responsabilidad Limitada","InspectionYear":2024,"Country":"Peru","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the audit committee related to uncorrected misstatements. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1315,"FirmNames":"Tanaka, Valdivia, Arribas & Asociados Sociedad Civil de Responsabilidad Limitada","InspectionYear":2024,"Country":"Peru","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1712,"FirmNames":"Ernst & Young Associates LLP","InspectionYear":2024,"Country":"India","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":1712,"FirmNames":"Ernst & Young Associates LLP","InspectionYear":2024,"Country":"India","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":2226,"FirmNames":"Warren Averett, LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm provided certain services to the issuer but did not document that the audit committee had approved the engagement before the issuer engaged the firm to provide the services. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":2226,"FirmNames":"Warren Averett, LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm's report on Form AP included inaccurate information regarding the issuer CIK number. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2226,"FirmNames":"Warren Averett, LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2388,"FirmNames":"Wei, Wei & Co., LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the audit committee related to (1) the firm's evaluation of and conclusions about the qualitative aspects of the issuer's significant accounting policies and practices and (2) certain critical accounting policies and practices. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2388,"FirmNames":"Wei, Wei & Co., LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm (1) did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures and (2) communicated to the audit committee that certain risks were significant when the firm had not identified them as such. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2388,"FirmNames":"Wei, Wei & Co., LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make communications to the audit committee related to the (1) timing of the audit and (2) the policies and practices management used to account for the significant unusual transactions. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2388,"FirmNames":"Wei, Wei & Co., LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make certain required communications to the audit committee related to (1) the names locations and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audits; and (2) critical accounting estimates. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2388,"FirmNames":"Wei, Wei & Co., LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":2388,"FirmNames":"Wei, Wei & Co., LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not inquire of a member of management about fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":2388,"FirmNames":"Wei, Wei & Co., LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":2388,"FirmNames":"Wei, Wei & Co., LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In two audits the firm's audit reports did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In these instances the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":2388,"FirmNames":"Wei, Wei & Co., LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2388,"FirmNames":"Wei, Wei & Co., LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In six audits the firm did not file one or more reports on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2738,"FirmNames":"M&K CPAS, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In the seven audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":2738,"FirmNames":"M&K CPAS, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2710","DescriptionInTheFirmsInspectionReport":"In one of seven audits reviewed the firm did not take appropriate action with respect to the issuer's disclosure in Form 10-K that its internal control over financial reporting was effective despite the firm's awareness that the issuer's internal control over financial reporting was not effective. In addition in one audit the firm did not take appropriate action with respect to the issuer's disclosure in Form 10-K that its internal control over financial reporting was audited by the firm despite the firm's awareness it did not perform an audit of the issuer's internal control over financial reporting. In these instances the firm was non-compliant with AS 2710 Other Information in Documents Containing Audited Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":2738,"FirmNames":"M&K CPAS, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In three of seven audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":2738,"FirmNames":"M&K CPAS, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of seven audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include a matter that was communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":2738,"FirmNames":"M&K CPAS, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of seven audits reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":3223,"FirmNames":"Mercurius & Associates LLP","InspectionYear":2025,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not assemble a complete and final set of audit documentation for retention by the required documentation completion date. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":3223,"FirmNames":"Mercurius & Associates LLP","InspectionYear":2025,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not make a required communication to the audit committee related to uncorrected misstatements. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":3223,"FirmNames":"Mercurius & Associates LLP","InspectionYear":2025,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not provide to management and the audit committee the required communications in writing of all material weaknesses identified during the audit. In these instances the firm was not non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":3223,"FirmNames":"Mercurius & Associates LLP","InspectionYear":2025,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not inquire of management and others within the company about the risks of material misstatement including fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":3223,"FirmNames":"Mercurius & Associates LLP","InspectionYear":2025,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":3223,"FirmNames":"Mercurius & Associates LLP","InspectionYear":2025,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":3223,"FirmNames":"Mercurius & Associates LLP","InspectionYear":2025,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include one or more matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":3240,"FirmNames":"KPMG AG","InspectionYear":2024,"Country":"Switzerland","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make (or timely make) certain required communications to the audit committee related to the name location and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":3240,"FirmNames":"KPMG AG","InspectionYear":2024,"Country":"Switzerland","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":3627,"FirmNames":"Sadler, Gibb & Associates, LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":3627,"FirmNames":"Sadler, Gibb & Associates, LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not make all required inquiries of management about fraud risks. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":3627,"FirmNames":"Sadler, Gibb & Associates, LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include a matter that was communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":3627,"FirmNames":"Sadler, Gibb & Associates, LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":5525,"FirmNames":"Fruci & Associates II, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In five of six audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In these instances the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":5525,"FirmNames":"Fruci & Associates II, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":5525,"FirmNames":"Fruci & Associates II, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the firm did not obtain the required engagement quality review for the audit. In this instance the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":5525,"FirmNames":"Fruci & Associates II, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the firm did not make any of the required communications to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5525,"FirmNames":"Fruci & Associates II, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In four of six audits reviewed the firm did not make a required communication to the audit committee related to certain critical accounting estimates. In two of these audits the firm did not make a required communication to the audit committee related to the timing of the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5525,"FirmNames":"Fruci & Associates II, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In four of six audits reviewed the firm did not make a required communication to the audit committee related to certain critical accounting estimates. In another two of these four audits the firm did not make a required communication to the audit committee related to uncorrected misstatements. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5525,"FirmNames":"Fruci & Associates II, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In four of six audits reviewed the firm did not make a required communication to the audit committee related to certain critical accounting estimates. In another two of these four audits the firm did not make a required communication to the audit committee related to uncorrected misstatements. In one of the four audits the firm did not make a required communication to the audit committee related to certain critical accounting policies and practices. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5525,"FirmNames":"Fruci & Associates II, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of six audits reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5525,"FirmNames":"Fruci & Associates II, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":5525,"FirmNames":"Fruci & Associates II, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":5525,"FirmNames":"Fruci & Associates II, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In two of six audits reviewed the firm did not identify a fraud risk related to the risk of management override of controls. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":5525,"FirmNames":"Fruci & Associates II, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In five of six audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":5525,"FirmNames":"Fruci & Associates II, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 2820","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the firm's audit report did not include an explanatory paragraph related to the correction of a material misstatement in previously issued financial statements. In this instance the firm was non-compliant with AS 2820 Evaluating Consistency of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":5525,"FirmNames":"Fruci & Associates II, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the firm's audit report incorrectly identified one of the issuer's financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":5525,"FirmNames":"Fruci & Associates II, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In four of six audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":5525,"FirmNames":"Fruci & Associates II, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":13,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of six audits the firm did not file one or more reports on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":596,"FirmNames":"CohnReznick LLP","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not inform the audit committee that it had communicated to management in writing all control deficiencies identified during the audit. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":731,"FirmNames":"Davidson & Company LLP","InspectionYear":2024,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's audit report was not addressed to the board of directors. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":957,"FirmNames":"Zhen Hui Certified Public Accountants","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1201","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the engagement partner did not review the work of engagement team members to evaluate whether (1) the work was performed and documented (2) the objectives of the procedures were achieved and (3) the results of the work support the conclusions reached. In these instances the firm was non-compliant with AS 1201 Supervision of the Audit Engagement."},{"InspectionType":"Triennially Inspected","RegistrationId":957,"FirmNames":"Zhen Hui Certified Public Accountants","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the third audit reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to determine the date work was completed and reviewed. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":957,"FirmNames":"Zhen Hui Certified Public Accountants","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to determine who performed the work and the date such work was completed. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":957,"FirmNames":"Zhen Hui Certified Public Accountants","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not obtain the required engagement quality review for the audit or for the reviews of the issuer's interim financial information for each of the quarters during the year under audit. In these instances the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":957,"FirmNames":"Zhen Hui Certified Public Accountants","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not make any of the required communications to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":957,"FirmNames":"Zhen Hui Certified Public Accountants","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make certain required communications to the audit committee related to (1) the firm's evaluation of the issuer's ability to continue as a going concern; (2) the results of the audit; (3) corrected misstatements; (4) the critical accounting policies and practices and critical accounting estimates; and (5) the firm's evaluation of the quality of the issuer's financial reporting. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":957,"FirmNames":"Zhen Hui Certified Public Accountants","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":957,"FirmNames":"Zhen Hui Certified Public Accountants","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":957,"FirmNames":"Zhen Hui Certified Public Accountants","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not provide to the audit committee the required communications in writing of all material weaknesses identified during the audit. In these instances the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":957,"FirmNames":"Zhen Hui Certified Public Accountants","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":957,"FirmNames":"Zhen Hui Certified Public Accountants","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not (1) hold a discussion among the key engagement team members about the potential for material misstatement due to fraud and (2) inquire of the audit committee management the internal audit function and/or others within the company about the risks of material misstatement including fraud risks. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":957,"FirmNames":"Zhen Hui Certified Public Accountants","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not identify and assess the risks of material misstatement related to a significant account and disclosure. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":957,"FirmNames":"Zhen Hui Certified Public Accountants","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not (1) presume that there was a fraud risk involving improper revenue recognition and did not have an appropriate rationale for how this presumption was overcome and (2) identify a fraud risk related to the risk of management override of controls. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":957,"FirmNames":"Zhen Hui Certified Public Accountants","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not (1) inquire of the audit committee regarding the audit committee's understanding of the issuer's relationships and transactions with related parties that are significant to the issuer and whether any member of the audit committee had concerns regarding relationships or transactions with related parties and if so the substance of those concerns and (2) make certain required communications to the audit committee related to its evaluation of the issuer's identification of accounting for and disclosure of its relationships and transactions with related parties. In these instances the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":957,"FirmNames":"Zhen Hui Certified Public Accountants","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":13,"AuditingStandard":"AS 2415","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern but did not place it immediately following the opinion paragraph. In this instance the firm was non-compliant with AS 2415 Consideration of an Entity's Ability to Continue as a Going Concern."},{"InspectionType":"Triennially Inspected","RegistrationId":957,"FirmNames":"Zhen Hui Certified Public Accountants","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":14,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not include in its audit report an opinion on the issuer's financial statements for the prior year. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":957,"FirmNames":"Zhen Hui Certified Public Accountants","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":15,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the engagement team did not perform any procedures to comply with the requirements related to critical audit matters. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":957,"FirmNames":"Zhen Hui Certified Public Accountants","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":16,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's audit report stated that it determined there were no critical audit matters but the engagement team did not perform procedures to determine whether or not matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements were critical audit matters. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of noncompliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report"},{"InspectionType":"Triennially Inspected","RegistrationId":957,"FirmNames":"Zhen Hui Certified Public Accountants","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":17,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In four other audits the firm did not file one or more reports on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":957,"FirmNames":"Zhen Hui Certified Public Accountants","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":17,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In four other audits the firm did not file one or more reports on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":957,"FirmNames":"Zhen Hui Certified Public Accountants","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":17,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not file one or more reports on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":957,"FirmNames":"Zhen Hui Certified Public Accountants","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":18,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not provide the audit committee the required independence communications. In these instances the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":1132,"FirmNames":"UHY Haines Norton","InspectionYear":2024,"Country":"Australia","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1132,"FirmNames":"UHY Haines Norton","InspectionYear":2024,"Country":"Australia","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the audit committee related to (1) the significant risks identified through its risk assessment procedures; (2) the critical accounting policies and practices and critical accounting estimates; and (3) the results of the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1132,"FirmNames":"UHY Haines Norton","InspectionYear":2024,"Country":"Australia","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not include the country from which the auditor's report had been issued. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1132,"FirmNames":"UHY Haines Norton","InspectionYear":2024,"Country":"Australia","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not (1) inquire of the audit committee and/or certain members of management about the risks of material misstatement including fraud risks and (2) make all required inquiries of certain members of management and/or the audit committee about the risks of material misstatement including fraud risks. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":1132,"FirmNames":"UHY Haines Norton","InspectionYear":2024,"Country":"Australia","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not communicate all accumulated misstatements to management on a timely basis to provide management with an opportunity to correct them. In addition the firm did not make a required communication to management related to an identified misstatement. In these instances the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Triennially Inspected","RegistrationId":1132,"FirmNames":"UHY Haines Norton","InspectionYear":2024,"Country":"Australia","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1487,"FirmNames":"Grant Thornton Zhitong Certified Public Accountants LLP","InspectionYear":2024,"Country":"China","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections and certain information it used to identify selections was accurate and/or complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":1487,"FirmNames":"Grant Thornton Zhitong Certified Public Accountants LLP","InspectionYear":2024,"Country":"China","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm deleted or discarded audit documentation after the documentation completion date. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1487,"FirmNames":"Grant Thornton Zhitong Certified Public Accountants LLP","InspectionYear":2024,"Country":"China","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1487,"FirmNames":"Grant Thornton Zhitong Certified Public Accountants LLP","InspectionYear":2024,"Country":"China","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make all required inquiries of the audit committee and the internal audit function about fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":1487,"FirmNames":"Grant Thornton Zhitong Certified Public Accountants LLP","InspectionYear":2024,"Country":"China","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not communicate to management in writing all control deficiencies identified during the audit and inform the audit committee when such communication had been made. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":1487,"FirmNames":"Grant Thornton Zhitong Certified Public Accountants LLP","InspectionYear":2024,"Country":"China","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":1487,"FirmNames":"Grant Thornton Zhitong Certified Public Accountants LLP","InspectionYear":2024,"Country":"China","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make a required communication to management related to certain identified misstatements. In this instance the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Triennially Inspected","RegistrationId":1487,"FirmNames":"Grant Thornton Zhitong Certified Public Accountants LLP","InspectionYear":2024,"Country":"China","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":" In one of two audits reviewed the firm's report on Form AP included inaccurate information related to the participation in the audit by other accounting firms. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1487,"FirmNames":"Grant Thornton Zhitong Certified Public Accountants LLP","InspectionYear":2024,"Country":"China","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not sufficiently provide the audit committee the required independence communications because the firm communicated that it was not aware of any relationships that may bear on the firm's independence rather than matters that may be reasonably be thought to bear on the firm's independence. In addition in this audit the firm's communication to the audit committee affirmed that it was independent as of a future date rather than as of the date of the communication. In these instances the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":2324,"FirmNames":"GreerWalker LLP","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one other audit the firm did not file its report on Form AP by the relevant deadline and did not include the correct audit report date on the Form AP. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2324,"FirmNames":"GreerWalker LLP","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file its report on Form AP by the relevant deadline and did not include the correct audit report date on the Form AP. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2468,"FirmNames":"Citrin Cooperman & Company, LLP","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the audit committee prior to the issuance of the auditor's report. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6006,"FirmNames":"Moore Assurance S.A.S.","InspectionYear":2024,"Country":"Colombia","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1015","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not adequately plan the audit to ensure that an unregistered firm that played a role in the audit would not violate the Act and PCAOB Rule 2100 Registration Requirements for Public Accounting Firms by playing a substantial role. In this instance the firm was non-compliant with AS 1015 Due Professional Care in the Performance of Work and AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":6006,"FirmNames":"Moore Assurance S.A.S.","InspectionYear":2024,"Country":"Colombia","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not adequately plan the audit to ensure that an unregistered firm that played a role in the audit would not violate the Act and PCAOB Rule 2100 Registration Requirements for Public Accounting Firms by playing a substantial role. In this instance the firm was non-compliant with AS 1015 Due Professional Care in the Performance of Work and AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":6006,"FirmNames":"Moore Assurance S.A.S.","InspectionYear":2024,"Country":"Colombia","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 2100","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not adequately plan the audit to ensure that an unregistered firm that played a role in the audit would not violate the Act and PCAOB Rule 2100 Registration Requirements for Public Accounting Firms by playing a substantial role. In this instance the firm was non-compliant with AS 1015 Due Professional Care in the Performance of Work and AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":6006,"FirmNames":"Moore Assurance S.A.S.","InspectionYear":2024,"Country":"Colombia","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"n the audit reviewed the firm's report on Form AP included inaccurate information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6006,"FirmNames":"Moore Assurance S.A.S.","InspectionYear":2024,"Country":"Colombia","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform procedures or sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In these instances the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm deleted or discarded audit documentation after the documentation completion date. In addition in one of these audits the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added the name of the person who prepared the additional documentation and the reason for adding it. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm deleted or discarded audit documentation after the documentation completion date. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not obtain the engagement quality reviewer's concurring approval of issuance of the audit report prior to its issuance. In this instance the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer including the procedures that the engagement quality reviewer performed to evaluate the engagement team's responses to the significant risks identified. In these instances the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not determine that the audit committee has acknowledged and agreed to the terms of the audit engagement beyond the one member of the audit committee who signed the engagement letter. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make certain required communications to the audit committee related to (1) an overview of the overall audit strategy and (2) the firm's evaluation of the issuer's ability to continue as a going concern. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the third of the three audits reviewed the firm did not make a required communication to the audit committee related to certain significant unusual transactions. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the second of the three audits reviewed the firm did not make certain required communications to the audit committee related to (1) the name location and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit and (2) certain critical accounting estimates. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not make a required communication to the audit committee related to corrected misstatements. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In addition in the three audits reviewed the firm did not make a required communication to the audit committee related to corrected misstatements. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not provide a copy of the management representation letter to the audit committee beyond the one member of the audit committee who signed the management representation letter. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not provide a copy of the management representation letter to the audit committee beyond the one member of the audit committee who signed the management representation letter. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not provide or discuss with the audit committee a draft of the firm's audit report. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide to the audit committee the required communications in writing of all material weaknesses identified during the audit. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not hold a discussion among the key engagement team members about the potential for material misstatement due to fraud. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":13,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not inquire of the audit committee management and others within the company about the risks of material misstatement including fraud risks. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":14,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not identify and assess the risks of material misstatement related to certain significant accounts and disclosures. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":15,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":16,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make certain required communications to the audit committee related to its evaluation of the issuer's identification of accounting for and disclosure of its relationships and transactions with related parties. In this instance the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":17,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not make a required communication to management related to identified misstatements. In these instances the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":18,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":" In a third audit the firm did not include in its audit report an opinion on the issuer's prior year financial statements when it performed an audit of those financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":18,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report did not state the year the firm began serving consecutively as the company's auditor. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":18,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In another audit the firm included in its audit report an opinion on the issuer's prior year financial statements when it did not perform an audit of those financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":19,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In three audits the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":20,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two audits the firm's communication of one or more critical audit matters in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":21,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two audits the firm's communication of a critical audit matter in the auditor's report did not refer to the relevant financial statement accounts or disclosures related to the critical audit matter. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":22,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In another audit the firm omitted certain introductory language for a report that included critical audit matters. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":22,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two audits the firm's audit report did not include the introductory language for a report with critical audit matters even though the audit report included critical audit matters. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":23,"AuditingStandard":"PCAOB Rule 2200","DescriptionInTheFirmsInspectionReport":"The firm omitted required information from Item 5.2 Audit-related Memberships Affiliations or Similar Arrangements in its report on Form 2. In this instance the firm was non-compliant with PCAOB Rule 2200 Annual Report."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-09-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":24,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two audits the firm's report on Form AP included inaccurate information regarding whether the most recent period and one or more other periods presented in the financial statements for the firm's audit report were audited during a single audit engagement. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":74,"FirmNames":"S. R. Snodgrass, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":" In one of two audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":74,"FirmNames":"S. R. Snodgrass, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's audit report included an inaccurate element. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":74,"FirmNames":"S. R. Snodgrass, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's communication of critical audit matters in the audit report did not include certain language required to precede the critical audit matters communicated in the audit report. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":166,"FirmNames":"Plante & Moran, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not inquire of a member of management about the risks of material misstatement including fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":166,"FirmNames":"Plante & Moran, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm reported in writing to the audit committee that no significant deficiencies were identified during the audit even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":324,"FirmNames":"Macias Gini & O'Connell LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":324,"FirmNames":"Macias Gini & O'Connell LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":324,"FirmNames":"Macias Gini & O'Connell LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":324,"FirmNames":"Macias Gini & O'Connell LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team did not take into account certain required factors in determining whether or not certain matters were critical audit matters. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":324,"FirmNames":"Macias Gini & O'Connell LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":549,"FirmNames":"Zwick CPA, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not prepare an engagement completion document. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":549,"FirmNames":"Zwick CPA, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":" In one of two audits reviewed the firm did not obtain the engagement quality reviewer's concurring approval of issuance of the audit report prior to its issuance. In this instance the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":549,"FirmNames":"Zwick CPA, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer including the procedures that the engagement quality reviewer performed to evaluate the engagement team's responses to the significant risks identified. In this instance the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":549,"FirmNames":"Zwick CPA, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make a required communication to the audit committee related to uncorrected misstatements. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":549,"FirmNames":"Zwick CPA, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":549,"FirmNames":"Zwick CPA, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not identify and assess the risks of material misstatement related to a significant account and disclosure. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":549,"FirmNames":"Zwick CPA, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":549,"FirmNames":"Zwick CPA, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial Zwick CPA PLLC July 24 2025 | 10 statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":549,"FirmNames":"Zwick CPA, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team did not take into account certain required factors in determining whether or not a matter was a critical audit matter. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":549,"FirmNames":"Zwick CPA, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":549,"FirmNames":"Zwick CPA, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's report on Form AP included inaccurate information regarding the name under which the firm issued the audit report and the Partner ID. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":549,"FirmNames":"Zwick CPA, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide the audit committee the required independence communications prior to accepting the audit. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":577,"FirmNames":"Stowe & Degon LLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":577,"FirmNames":"Stowe & Degon LLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not include all of the required information in its engagement completion document. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":577,"FirmNames":"Stowe & Degon LLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not inquire of the audit committee about the risks of material misstatement including fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":577,"FirmNames":"Stowe & Degon LLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":577,"FirmNames":"Stowe & Degon LLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":577,"FirmNames":"Stowe & Degon LLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's report on Form AP included inaccurate information regarding the end date of the most recent period's financial statements. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":820,"FirmNames":"Ramirez Jimenez International CPA's","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In these instances the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":820,"FirmNames":"Ramirez Jimenez International CPA's","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm provided certain services to the issuer but did not document that the audit committee had approved the engagement before the issuer engaged the firm to provide the services. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":820,"FirmNames":"Ramirez Jimenez International CPA's","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the individual who performed the engagement quality review was an employee of the firm who was not a partner or an individual in an equivalent position. In these instances the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":820,"FirmNames":"Ramirez Jimenez International CPA's","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"For two of three audits reviewed the firm did not obtain the engagement quality reviewer's concurring approval of issuance of the audit report prior to its issuance. In these instances the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":820,"FirmNames":"Ramirez Jimenez International CPA's","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer including the procedures that the engagement quality reviewer performed to evaluate the engagement team's responses to the significant risks identified. In this instance the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":820,"FirmNames":"Ramirez Jimenez International CPA's","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make a required communication to the audit committee related to the results of the audit prior to the issuance of the auditor's report. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":820,"FirmNames":"Ramirez Jimenez International CPA's","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm reported in writing to the audit committee that no significant deficiencies were discovered during the audit even though there is the potential that the limited degree of assurance associated with such reporting will be misunderstood. In these instances the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":820,"FirmNames":"Ramirez Jimenez International CPA's","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not inquire of the audit committee about the risks of material misstatement including fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":820,"FirmNames":"Ramirez Jimenez International CPA's","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's audit report was not addressed to the shareholders. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":820,"FirmNames":"Ramirez Jimenez International CPA's","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":820,"FirmNames":"Ramirez Jimenez International CPA's","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's report on Form AP omitted the issuer CIK number. In addition the firm did not file its report on Form AP by the relevant deadline for an audit report included in another filing for this issuer. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":820,"FirmNames":"Ramirez Jimenez International CPA's","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"PCAOB Rule 3524","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not describe in writing to the issuer's audit committee the scope of certain permissible tax services and the fee structure related to these services. In this instance the firm was non-compliant with PCAOB Rule 3524 Audit Committee Pre-Approval of Certain Tax Services."},{"InspectionType":"Triennially Inspected","RegistrationId":1024,"FirmNames":"Yarel + Partners","InspectionYear":2024,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1024,"FirmNames":"Yarel + Partners","InspectionYear":2024,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1024,"FirmNames":"Yarel + Partners","InspectionYear":2024,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make certain required communications to the audit committee related to uncorrected and corrected misstatements. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1024,"FirmNames":"Yarel + Partners","InspectionYear":2024,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not provide to the audit committee the required communications in writing of all material weaknesses identified during the audit. In these instances the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":1024,"FirmNames":"Yarel + Partners","InspectionYear":2024,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":1024,"FirmNames":"Yarel + Partners","InspectionYear":2024,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not hold a discussion among the key engagement team members about the potential for material misstatement due to fraud. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":1024,"FirmNames":"Yarel + Partners","InspectionYear":2024,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not presume that there was a fraud risk involving improper revenue recognition and did not have an appropriate rationale for how this presumption was overcome. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":1024,"FirmNames":"Yarel + Partners","InspectionYear":2024,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not identify a fraud risk related to the risk of management override of controls. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":1024,"FirmNames":"Yarel + Partners","InspectionYear":2024,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not inform the audit committee that it had communicated to management in writing all control deficiencies identified during the audit. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":1024,"FirmNames":"Yarel + Partners","InspectionYear":2024,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's audit report was incorrectly dated. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1024,"FirmNames":"Yarel + Partners","InspectionYear":2024,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1024,"FirmNames":"Yarel + Partners","InspectionYear":2024,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1044,"FirmNames":"Deloitte Touche Tohmatsu LLC","InspectionYear":2024,"Country":"Japan","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm reported in writing to the audit committee that no significant deficiencies were identified during the audit even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":1126,"FirmNames":"Deloitte AB","InspectionYear":2024,"Country":"Sweden","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make all required inquiries of certain members of management about fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":1126,"FirmNames":"Deloitte AB","InspectionYear":2024,"Country":"Sweden","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":" In the audit reviewed the firm did not inquire of the audit committee about fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":1126,"FirmNames":"Deloitte AB","InspectionYear":2024,"Country":"Sweden","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":" In one audit the firm's audit report on the audit of internal control over financial reporting and the firm's audit report on the issuer's financial statements were not addressed to the board of directors. In these instances the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements and AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1126,"FirmNames":"Deloitte AB","InspectionYear":2024,"Country":"Sweden","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":" In one audit the firm's audit report on the audit of internal control over financial reporting and the firm's audit report on the issuer's financial statements were not addressed to the board of directors. In these instances the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements and AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1263,"FirmNames":"Ernst & Young LLP","InspectionYear":2024,"Country":"Canada","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1015","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not exercise due professional care when planning and performing the audit because it did not perform procedures as instructed to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 1015 Due Professional Care in the Performance of Work."},{"InspectionType":"Triennially Inspected","RegistrationId":1263,"FirmNames":"Ernst & Young LLP","InspectionYear":2024,"Country":"Canada","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide a copy of the final management representation letter to the audit committee prior to the issuance of the auditor's report. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1263,"FirmNames":"Ernst & Young LLP","InspectionYear":2024,"Country":"Canada","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not provide to the audit committee the required communications in writing of all material weaknesses identified during the audit prior to the issuance of the auditor's report. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":1263,"FirmNames":"Ernst & Young LLP","InspectionYear":2024,"Country":"Canada","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 2200","DescriptionInTheFirmsInspectionReport":"The firm included inaccurate information for Item 6.1 Number of Firm Personnel in its report on Form 2. In this instance the firm was non-compliant with PCAOB Rule 2200 Annual Report."},{"InspectionType":"Triennially Inspected","RegistrationId":2015,"FirmNames":"Barzily&Co Certified Public Accountants","InspectionYear":2024,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2015,"FirmNames":"Barzily&Co Certified Public Accountants","InspectionYear":2024,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":2015,"FirmNames":"Barzily&Co Certified Public Accountants","InspectionYear":2024,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report did not include the required title. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":2015,"FirmNames":"Barzily&Co Certified Public Accountants","InspectionYear":2024,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":2115,"FirmNames":"KPMG Assurance and Consulting Services LLP","InspectionYear":2024,"Country":"India","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit in a timely manner. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2115,"FirmNames":"KPMG Assurance and Consulting Services LLP","InspectionYear":2024,"Country":"India","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":2115,"FirmNames":"KPMG Assurance and Consulting Services LLP","InspectionYear":2024,"Country":"India","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one other audit the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2115,"FirmNames":"KPMG Assurance and Consulting Services LLP","InspectionYear":2024,"Country":"India","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of two audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":5035,"FirmNames":"Shandong Haoxin Certified Public Accountants Co., Ltd","InspectionYear":2024,"Country":"China","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not make certain required communications to the audit committee related to (1) the significant risks identified through its risk assessment procedures and (2) the name location and/or planned responsibilities of an other accounting firm that performed audit procedures in the audit."},{"InspectionType":"Triennially Inspected","RegistrationId":5035,"FirmNames":"Shandong Haoxin Certified Public Accountants Co., Ltd","InspectionYear":2024,"Country":"China","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make certain required communications to the audit committee related to (1) uncorrected misstatements (2) the critical accounting policies and practices and critical accounting estimates and (3) the firm's evaluation of the quality of the issuer's financial reporting. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5035,"FirmNames":"Shandong Haoxin Certified Public Accountants Co., Ltd","InspectionYear":2024,"Country":"China","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not make certain required communications to the audit committee related to (1) the significant risks identified through its risk assessment procedures and (2) the name location and/or planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5035,"FirmNames":"Shandong Haoxin Certified Public Accountants Co., Ltd","InspectionYear":2024,"Country":"China","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm's written communication to management and the audit committee about control deficiencies identified during the audit did not include the definitions of significant deficiencies and material weaknesses. In these instances the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":5035,"FirmNames":"Shandong Haoxin Certified Public Accountants Co., Ltd","InspectionYear":2024,"Country":"China","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not identify and assess the risks of material misstatement related to a significant account and disclosure. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":5035,"FirmNames":"Shandong Haoxin Certified Public Accountants Co., Ltd","InspectionYear":2024,"Country":"China","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In three audits the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":5035,"FirmNames":"Shandong Haoxin Certified Public Accountants Co., Ltd","InspectionYear":2024,"Country":"China","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":5035,"FirmNames":"Shandong Haoxin Certified Public Accountants Co., Ltd","InspectionYear":2024,"Country":"China","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6868,"FirmNames":"Forvis Mazars SA","InspectionYear":2024,"Country":"Switzerland","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6868,"FirmNames":"Forvis Mazars SA","InspectionYear":2024,"Country":"Switzerland","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6868,"FirmNames":"Forvis Mazars SA","InspectionYear":2024,"Country":"Switzerland","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6868,"FirmNames":"Forvis Mazars SA","InspectionYear":2024,"Country":"Switzerland","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's independence communications with the audit committee inaccurately described the professional standards related to required communications. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":6868,"FirmNames":"Forvis Mazars SA","InspectionYear":2024,"Country":"Switzerland","GlobalNetwork":"","InspectionReportDate":"2025-07-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide the audit committee a required independence affirmation as of the date of the communication. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":89,"FirmNames":"Rosenberg Rich Baker Berman, P.A.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":89,"FirmNames":"Rosenberg Rich Baker Berman, P.A.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":" In one of two audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":89,"FirmNames":"Rosenberg Rich Baker Berman, P.A.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":" In one of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":89,"FirmNames":"Rosenberg Rich Baker Berman, P.A.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":" In one of two audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":342,"FirmNames":"Pannell Kerr Forster of Texas, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm's report on Form AP included inaccurate information regarding the audit report date. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":494,"FirmNames":"Schechter Dokken Kanter Andrews & Selcer Ltd.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":494,"FirmNames":"Schechter Dokken Kanter Andrews & Selcer Ltd.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added the name of the person who prepared the additional documentation and the reason for adding it. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":494,"FirmNames":"Schechter Dokken Kanter Andrews & Selcer Ltd.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the audit committee related to certain critical accounting policies and practices and certain critical accounting estimates. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":494,"FirmNames":"Schechter Dokken Kanter Andrews & Selcer Ltd.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not communicate to the audit committee certain significant changes to the significant risks that had initially been identified and communicated to the audit committee and the reasons for such changes. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":494,"FirmNames":"Schechter Dokken Kanter Andrews & Selcer Ltd.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not consider the characteristics of potentially fraudulent journal entries when identifying and selecting entries for testing. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit"},{"InspectionType":"Triennially Inspected","RegistrationId":494,"FirmNames":"Schechter Dokken Kanter Andrews & Selcer Ltd.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the audit committee related to its evaluation of the issuer's identification of accounting for and disclosure of its relationships and transactions with related parties. In this instance the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":494,"FirmNames":"Schechter Dokken Kanter Andrews & Selcer Ltd.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":494,"FirmNames":"Schechter Dokken Kanter Andrews & Selcer Ltd.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":494,"FirmNames":"Schechter Dokken Kanter Andrews & Selcer Ltd.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's report on Form AP included inaccurate information regarding the audit report date. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":546,"FirmNames":"Banks Finley White & Company , CPAs","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two audits reviewed the firm did not file one or more reports on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":546,"FirmNames":"Banks Finley White & Company , CPAs","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two audits reviewed the firm did not file one or more reports on Form AP by the relevant deadline. In one of two audits reviewed the firm's report on Form AP included inaccurate information regarding the issuer name. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":546,"FirmNames":"Banks Finley White & Company , CPAs","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one other audit the firm did not file one or more reports on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":546,"FirmNames":"Banks Finley White & Company , CPAs","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two other audits the firm's report on Form AP included inaccurate information regarding the issuer name. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1153,"FirmNames":"Galaz, Yamazaki, Ruiz Urquiza, S.C.","InspectionYear":2024,"Country":"Mexico","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one audit the firm reported in writing to the audit committee that no significant deficiencies were identified during the audit even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":1153,"FirmNames":"Galaz, Yamazaki, Ruiz Urquiza, S.C.","InspectionYear":2024,"Country":"Mexico","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 2200","DescriptionInTheFirmsInspectionReport":"In two instances the firm did not file its report on Form 3 by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 2203 Special Reports."},{"InspectionType":"Triennially Inspected","RegistrationId":1253,"FirmNames":"KPMG SA","InspectionYear":2024,"Country":"France","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not inquire of certain members of management about the risks of material misstatement including fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":1253,"FirmNames":"KPMG SA","InspectionYear":2024,"Country":"France","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a relevant assertion for a significant account and disclosure. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":3024,"FirmNames":"West & Company, LLC","InspectionYear":2025,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's report on Form AP contained inaccurate information regarding the issuer name. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added the name of the person who prepared the additional documentation and the reason for adding it. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not include all of the required information in its engagement completion document. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to determine who performed the work and the date such work was completed. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer including the procedures that the engagement quality reviewer performed to evaluate the engagement team's responses to the significant risks identified. In these instances the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not communicate to the audit committee all of the significant risks it identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the other audit reviewed the firm (1) did not make a required communication to the audit committee related to the significant risks identified through its risk assessment procedures and (2) communicated that a risk was significant when the firm had not identified it as such. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":" In the two audits reviewed the firm did not make certain required communications to the audit committee related to (1) the firm's evaluation of the issuer's ability to continue as a going concern and (2) the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In addition in these two audits the firm made an inaccurate communication to the audit committee related to a critical accounting estimate. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not provide or discuss with the audit committee a draft of the firm's audit report. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not identify and assess the risks of material misstatement related to one or more significant accounts and disclosures. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not identify a fraud risk related to the risk of management override of controls. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make certain required communications to the audit committee related to its evaluation of the issuer's identification of accounting for and disclosure of its relationships and transactions with related parties. In these instances the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"AS 2710","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not take appropriate action with respect to the issuer's disclosure that its internal control over financial reporting was effective despite the firm's awareness that the issuer's internal control over financial reporting was not effective. In this instance the firm was non-compliant with AS 2710 Other Information in Documents Containing Audited Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":13,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":14,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two audits the firm's audit report included introductory language for a report with critical audit matters even though the audit report stated that there were no critical audit matters. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":15,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit in which the predecessor auditor's report was not presented the firm's audit report did not indicate that the financial statements of the prior period were audited by another auditor the date of the predecessor auditor's report and the type of report issued by the predecessor auditor. In addition in this audit the firm also inaccurately stated in the audit report that it audited the prior year financial statements and related notes. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":15,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In one audit in which the predecessor auditor's report was not presented the firm's audit report did not indicate that the financial statements of the prior period were audited by another auditor the date of the predecessor auditor's report and the type of report issued by the predecessor auditor. In addition in this audit the firm also inaccurately stated in the audit report that it audited the prior year financial statements and related notes. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":16,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two audits the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":16,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two audits the firm did not file its report on Form AP by the relevant deadline. In addition in one of these audits the firm's report on Form AP did not indicate that the audit report was dual-dated and the date of the dual-dated information. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":23,"FirmNames":"Baker Tilly US, LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"\tIn one of 12 audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit.\r "},{"InspectionType":"Annually Inspected","RegistrationId":23,"FirmNames":"Baker Tilly US, LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the firm's audit report and report on Form AP incorrectly stated the issuer name. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":23,"FirmNames":"Baker Tilly US, LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"\tIn one of 11 audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion.\r "},{"InspectionType":"Annually Inspected","RegistrationId":659,"FirmNames":"Moss Adams LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In six of 12 audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In these instances the firm was non-compliant with AS 1105 Audit Evidence. "},{"InspectionType":"Annually Inspected","RegistrationId":659,"FirmNames":"Moss Adams LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In three of 12 audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Annually Inspected","RegistrationId":659,"FirmNames":"Moss Adams LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not consider the characteristics of potentially fraudulent journal entries when identifying and selecting entries for testing. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit. "},{"InspectionType":"Annually Inspected","RegistrationId":659,"FirmNames":"Moss Adams LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In three of 12 audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Annually Inspected","RegistrationId":659,"FirmNames":"Moss Adams LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the firm's report on Form AP included inaccurate information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants. "},{"InspectionType":"Annually Inspected","RegistrationId":659,"FirmNames":"Moss Adams LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the firm did not provide the audit committee the required independence communications prior to accepting the audit. In this instance the firm was noncompliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Annually Inspected","RegistrationId":686,"FirmNames":"Forvis Mazars, LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 14 audits reviewed the firm did not include in the engagement letter certain required matters related to its responsibilities. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees. "},{"InspectionType":"Annually Inspected","RegistrationId":686,"FirmNames":"Forvis Mazars, LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In three of 14 audits reviewed the firm did not make a required communication to the audit committee related to certain critical accounting estimates. In addition in one of these audits the firm made an inaccurate communication to the audit committee related to a significant risk identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":686,"FirmNames":"Forvis Mazars, LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In three of 14 audits reviewed the firm did not make a required communication to the audit committee related to certain critical accounting estimates. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":686,"FirmNames":"Forvis Mazars, LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the firm's audit report on the audit of internal control over financial reporting did not include certain required elements. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. "},{"InspectionType":"Annually Inspected","RegistrationId":686,"FirmNames":"Forvis Mazars, LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In six of 14 audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Annually Inspected","RegistrationId":686,"FirmNames":"Forvis Mazars, LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of 14 audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. "},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In two of 26 audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was accurate. In these instances the firm was non-compliant with AS 1105 Audit Evidence. "},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In one of 26 audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer including the procedures that the engagement quality reviewer performed to evaluate the engagement team's responses to the significant risks identified. In this instance the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 26 audits reviewed the firm did not make certain required communications to the audit committee prior to the issuance of the auditor's report. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees. "},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of 26 audits reviewed the firm did not make certain required communications to the audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees. "},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In four of 26 audits reviewed the firm did not inquire of certain members of management or the internal audit function about the risks of material misstatement including fraud risks. In addition in one of these audits the firm did not inquire of others within the company about fraud risks. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In four of 26 audits reviewed the firm did not inquire of certain members of management or the internal audit function about the risks of material misstatement including fraud risks. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In four of 26 audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit. "},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of 26 audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit. "},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In one of 26 audits reviewed the firm did not communicate all accumulated misstatements to management on a timely basis to provide management with an opportunity to correct them. In this instance the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In three of 14 audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include one or more matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. "},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of 26 audits reviewed the firm's audit report incorrectly identified the issuer's name and the issuer's financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of 26 audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was noncompliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants. "},{"InspectionType":"Triennially Inspected","RegistrationId":3299,"FirmNames":"ARK PRO CPA & CO","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":" In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":3299,"FirmNames":"ARK PRO CPA & CO","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":3299,"FirmNames":"ARK PRO CPA & CO","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not hold a discussion among the key engagement team members about the potential for material misstatement due to fraud. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":3299,"FirmNames":"ARK PRO CPA & CO","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not inquire of others within the company about fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":3299,"FirmNames":"ARK PRO CPA & CO","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not presume that there was a fraud risk involving improper revenue recognition and did not have an appropriate rationale for how this presumption was overcome. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":3299,"FirmNames":"ARK PRO CPA & CO","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In addition in two of these audits the firm did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":3299,"FirmNames":"ARK PRO CPA & CO","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":3299,"FirmNames":"ARK PRO CPA & CO","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":3299,"FirmNames":"ARK PRO CPA & CO","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide the entire audit committee the required independence communications. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Annually Inspected","RegistrationId":49,"FirmNames":"RSM US LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 17 audits reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this audit the firm also did not include in its engagement letter a required matter related to the auditor's responsibilities. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":49,"FirmNames":"RSM US LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In three of 17 audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Annually Inspected","RegistrationId":49,"FirmNames":"RSM US LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In two of 17 audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Annually Inspected","RegistrationId":49,"FirmNames":"RSM US LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2710","DescriptionInTheFirmsInspectionReport":"In one of 17 audits reviewed the firm did not take appropriate action with respect to the issuer's omission of a material weakness from management's annual report on ICFR included in the issuer's Form 10-K. In this instance the firm was non-compliant with AS 2710 Other Information in Documents Containing Audited Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":49,"FirmNames":"RSM US LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In one of 17 audits reviewed the firm did not make a required communication to management related to an identified misstatement. In this instance the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Annually Inspected","RegistrationId":49,"FirmNames":"RSM US LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of 15 audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":100,"FirmNames":"WithumSmith+Brown, PC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"\tIn two of 15 audits reviewed the firm did not include all of the required information in its engagement completion documents. In these instances the firm was non-compliant with AS 1215 Audit Documentation.\r "},{"InspectionType":"Annually Inspected","RegistrationId":100,"FirmNames":"WithumSmith+Brown, PC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In one of 15 audits reviewed the audit documentation did not identify the date that the engagement quality reviewer provided concurring approval of the issuance of the audit report. In this instance the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Annually Inspected","RegistrationId":100,"FirmNames":"WithumSmith+Brown, PC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"\tIn three of 15 audits reviewed the firm did not make one or more required communications to the audit committee prior to the issuance of the auditor's report. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees.\r "},{"InspectionType":"Annually Inspected","RegistrationId":100,"FirmNames":"WithumSmith+Brown, PC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of 13 audits reviewed the firm did not provide to the audit committee the required communications in writing of all significant deficiencies identified during the audit prior to the issuance of the auditor's report. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":100,"FirmNames":"WithumSmith+Brown, PC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"\tIn one of 15 audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion.\r "},{"InspectionType":"Annually Inspected","RegistrationId":100,"FirmNames":"WithumSmith+Brown, PC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of six audits reviewed the firm's communication of one or more critical audit matters in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":173,"FirmNames":"Crowe LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"\tIn one of 17 audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence.\r "},{"InspectionType":"Annually Inspected","RegistrationId":173,"FirmNames":"Crowe LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of 17 audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":173,"FirmNames":"Crowe LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"\tIn one of 17 audits reviewed the firm did not make certain required communications to the audit committee related to (1) the extent to which the auditor planned to use the work of internal auditors and (2) uncorrected misstatements. In these instances the firm was noncompliant with AS 1301 Communications with Audit Committees.\r "},{"InspectionType":"Annually Inspected","RegistrationId":173,"FirmNames":"Crowe LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In 16 of 17 audits reviewed the firm did not inquire of and/or make all required inquiries of certain members of management about fraud risks. In these instances the firm was noncompliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":199,"FirmNames":"CBIZ CPAs P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In two audits the firm described in writing to the audit committee certain relationships that may have been reasonably thought to bear on the firm's independence when these relationships were identified but then affirmed in its annual communication that it was independent in compliance with PCAOB Rule 3520 Auditor Independence without referencing these relationships. In these instances the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Annually Inspected","RegistrationId":925,"FirmNames":"Cohen & Company, Ltd.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of nine audits reviewed the firm did not make a required communication to the audit committee related to an overview of the overall audit strategy and/or the timing of the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":925,"FirmNames":"Cohen & Company, Ltd.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include a matter that was communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that a critical audit matter should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1181,"FirmNames":"KPMG","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"\tIn one audit reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of other accounting firms that performed audit procedures in the audit. In this instance the firm was noncompliant with AS 1301 Communications with Audit Committees.\r "},{"InspectionType":"Triennially Inspected","RegistrationId":1181,"FirmNames":"KPMG","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":1181,"FirmNames":"KPMG","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"\tIn one of three audits reviewed the firm did not inquire of the internal audit function about the risks of material misstatement including fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement.\r "},{"InspectionType":"Triennially Inspected","RegistrationId":1181,"FirmNames":"KPMG","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3524","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not document the substance of its discussion with the audit committee about the potential effects of permissible tax services on the independence of the firm. In this instance the firm was non-compliant with PCAOB Rule 3524 Audit Committee Pre-Approval of Certain Tax Services."},{"InspectionType":"Triennially Inspected","RegistrationId":1357,"FirmNames":"KPMG Samjong Accounting Corp.","InspectionYear":2024,"Country":"South Korea","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1357,"FirmNames":"KPMG Samjong Accounting Corp.","InspectionYear":2024,"Country":"South Korea","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In three of three audits reviewed the firm did not inquire of certain members of management about the risks of material misstatement including fraud risks. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":1521,"FirmNames":"EY S.p.A.","InspectionYear":2023,"Country":"Italy","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not presume that there was a fraud risk involving improper revenue recognition for certain revenue and did not have an appropriate rationale for how this presumption was overcome. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":1755,"FirmNames":"SyCip Gorres Velayo & Co.","InspectionYear":2024,"Country":"Philippines","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":2814,"FirmNames":"PKF Littlejohn LLP","InspectionYear":2023,"Country":"United Kingdom","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":2814,"FirmNames":"PKF Littlejohn LLP","InspectionYear":2023,"Country":"United Kingdom","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not establish an understanding of the terms of the audit engagement with the audit committee record such understanding in an engagement letter and provide the engagement letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2814,"FirmNames":"PKF Littlejohn LLP","InspectionYear":2023,"Country":"United Kingdom","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2814,"FirmNames":"PKF Littlejohn LLP","InspectionYear":2023,"Country":"United Kingdom","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make certain required communications to the audit committee related to (1) the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit and (2) certain corrected misstatements. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2814,"FirmNames":"PKF Littlejohn LLP","InspectionYear":2023,"Country":"United Kingdom","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make a required communication to the audit committee related to certain critical accounting estimates. In this instance the firm was non­compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2814,"FirmNames":"PKF Littlejohn LLP","InspectionYear":2023,"Country":"United Kingdom","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make a required communication to the audit committee related to the basis for the engagement partner's determination that the participation of his or her firm was sufficient to serve as the lead auditor as significant parts of the audit were performed by other auditors. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2814,"FirmNames":"PKF Littlejohn LLP","InspectionYear":2023,"Country":"United Kingdom","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not evaluate whether an identified material misstatement resulted from a control deficiency and whether that control deficiency represented a material weakness or significant deficiency that required communication to management and the audit committee. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":2814,"FirmNames":"PKF Littlejohn LLP","InspectionYear":2023,"Country":"United Kingdom","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide to management and the audit committee the required communications in writing of all significant deficiencies identified during the audit. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":2814,"FirmNames":"PKF Littlejohn LLP","InspectionYear":2023,"Country":"United Kingdom","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":2814,"FirmNames":"PKF Littlejohn LLP","InspectionYear":2023,"Country":"United Kingdom","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not identify and assess the risks of material misstatement related to a significant account and disclosure. In this instance the firm was non­compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":2814,"FirmNames":"PKF Littlejohn LLP","InspectionYear":2023,"Country":"United Kingdom","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not inquire of others within the company about fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":2814,"FirmNames":"PKF Littlejohn LLP","InspectionYear":2023,"Country":"United Kingdom","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not inquire of the audit committee and/or others within the company about the risks of material misstatement including fraud risks. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":2814,"FirmNames":"PKF Littlejohn LLP","InspectionYear":2023,"Country":"United Kingdom","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":13,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":2814,"FirmNames":"PKF Littlejohn LLP","InspectionYear":2023,"Country":"United Kingdom","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":14,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":2814,"FirmNames":"PKF Littlejohn LLP","InspectionYear":2023,"Country":"United Kingdom","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":15,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not communicate all accumulated misstatements to management on a timely basis to provide management with an opportunity to correct them. In this instance the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Triennially Inspected","RegistrationId":2814,"FirmNames":"PKF Littlejohn LLP","InspectionYear":2023,"Country":"United Kingdom","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":16,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":2814,"FirmNames":"PKF Littlejohn LLP","InspectionYear":2023,"Country":"United Kingdom","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":17,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":2814,"FirmNames":"PKF Littlejohn LLP","InspectionYear":2023,"Country":"United Kingdom","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":18,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":2814,"FirmNames":"PKF Littlejohn LLP","InspectionYear":2023,"Country":"United Kingdom","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":19,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm's report on Form AP omitted information related to the participation in the audit by certain other accounting firms. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2814,"FirmNames":"PKF Littlejohn LLP","InspectionYear":2023,"Country":"United Kingdom","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":19,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm's report on Form AP omitted the Firm ID of an other accounting firm that participated in the audit and individually contributed 5% or more of total audit hours. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6783,"FirmNames":"Assentsure PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In three audits the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In these instances the firm was non-compliant with AS 1215 Audit Documentation. "},{"InspectionType":"Triennially Inspected","RegistrationId":6783,"FirmNames":"Assentsure PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not establish an understanding of the terms of the audit engagement with the audit committee record such understanding in an engagement letter and determine that the audit committee acknowledged and agreed to the terms of the engagement. The engagement letter used for this integrated audit did not address the testing of the issuer's internal controls over financial reporting. In this instance the firm was noncompliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6783,"FirmNames":"Assentsure PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of two audits reviewed the firm's written communications to management and the audit committee about control deficiencies identified during the audit did not include the definitions of significant deficiencies and material weaknesses. In these instances the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements. "},{"InspectionType":"Triennially Inspected","RegistrationId":6783,"FirmNames":"Assentsure PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a relevant assertion for a significant account and disclosure. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6783,"FirmNames":"Assentsure PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. "},{"InspectionType":"Triennially Inspected","RegistrationId":6783,"FirmNames":"Assentsure PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 2200","DescriptionInTheFirmsInspectionReport":"The firm included inaccurate information for Item 1.3 Primary Contact with the Board in its report on Form 2. In addition the firm omitted required information from Item 5.1 Firm's Offices in its report on Form 2. In these instances the firm was non-compliant with PCAOB Rule 2200 Annual Report."},{"InspectionType":"Triennially Inspected","RegistrationId":6783,"FirmNames":"Assentsure PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's report on Form AP included inaccurate information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants. "},{"InspectionType":"Triennially Inspected","RegistrationId":6783,"FirmNames":"Assentsure PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In three other audits including the previous audit of one issuer the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6783,"FirmNames":"Assentsure PAC","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2025-05-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one other audit the firm's report on Form AP included inaccurate information regarding the issuer CIK number. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants. "},{"InspectionType":"Triennially Inspected","RegistrationId":448,"FirmNames":"Kronick Kalada Berdy & Co, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-05-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm provided certain services to the issuer but did not document that the audit committee had approved the engagement before the issuer engaged the firm to provide the services. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":448,"FirmNames":"Kronick Kalada Berdy & Co, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-05-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer. In this instance the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review. "},{"InspectionType":"Triennially Inspected","RegistrationId":448,"FirmNames":"Kronick Kalada Berdy & Co, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-05-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's audit report was not addressed to the issuer's board of directors or equivalent. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":448,"FirmNames":"Kronick Kalada Berdy & Co, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-05-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"\tIn one audit the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report.\r "},{"InspectionType":"Triennially Inspected","RegistrationId":448,"FirmNames":"Kronick Kalada Berdy & Co, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-05-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm's report on Form AP included inaccurate information regarding the office of the firm issuing the audit report. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1197,"FirmNames":"Brightman Almagor Zohar & Co.","InspectionYear":2024,"Country":"Israel","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2025-05-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm reported in writing to the audit committee that no significant deficiencies were identified during the audit even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":1448,"FirmNames":"Ernst & Young Auditores Independentes S/S Ltda.","InspectionYear":2024,"Country":"Brazil","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2025-05-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1015","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not exercise due professional care when performing the audit because it did not report all uncorrected misstatements to the principal auditor as instructed by the principal auditor. In this instance the firm was non-compliant with AS 1015 Due Professional Care in the Performance of Work."},{"InspectionType":"Triennially Inspected","RegistrationId":76,"FirmNames":"Turner, Stone & Company, L.L.P.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":76,"FirmNames":"Turner, Stone & Company, L.L.P.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":" In one of three audits reviewed the firm did not prepare an engagement completion document. In addition in this audit the firm deleted or discarded audit documentation after the documentation completion date. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":76,"FirmNames":"Turner, Stone & Company, L.L.P.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not include all of the required information in its engagement completion document. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":76,"FirmNames":"Turner, Stone & Company, L.L.P.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make a required communication to the audit committee related to an overview of the overall audit strategy. In addition in this audit the firm did not make a required communication to the entire audit committee related to the results of the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":76,"FirmNames":"Turner, Stone & Company, L.L.P.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide a copy of the management representation letter to the entire audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":76,"FirmNames":"Turner, Stone & Company, L.L.P.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":76,"FirmNames":"Turner, Stone & Company, L.L.P.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":76,"FirmNames":"Turner, Stone & Company, L.L.P.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide a copy of the management representation letter to the entire audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":76,"FirmNames":"Turner, Stone & Company, L.L.P.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not identify and assess the risks of material misstatement related to certain significant accounts and disclosures. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":76,"FirmNames":"Turner, Stone & Company, L.L.P.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team performed any procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include a matter that was communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":76,"FirmNames":"Turner, Stone & Company, L.L.P.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's report on Form AP included inaccurate information related to the engagement partner name and corresponding Partner ID. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":76,"FirmNames":"Turner, Stone & Company, L.L.P.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":273,"FirmNames":"Prager Metis CPAs, LLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":" In one of three audits reviewed the firm provided certain services to the issuer but did not document that the audit committee had approved the engagement before the issuer engaged the firm to provide the services. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":273,"FirmNames":"Prager Metis CPAs, LLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make a required communication to the audit committee related to a corrected misstatement. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":273,"FirmNames":"Prager Metis CPAs, LLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":" In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":273,"FirmNames":"Prager Metis CPAs, LLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1364,"FirmNames":"PricewaterhouseCoopers Consultores, Auditores y Compania Limitada","InspectionYear":2024,"Country":"Chile","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":" In one of three audits reviewed the firm did not inquire of the internal audit function and where required the audit committee about fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":1364,"FirmNames":"PricewaterhouseCoopers Consultores, Auditores y Compania Limitada","InspectionYear":2024,"Country":"Chile","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":" In two of two audits reviewed the firm reported in writing to the audit committee that no significant deficiencies were identified during the audit even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In these instances the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":1572,"FirmNames":"Ernst & Young AS","InspectionYear":2023,"Country":"Norway","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":1818,"FirmNames":"BDO China Shu Lun Pan Certified Public Accountants LLP","InspectionYear":2024,"Country":"China","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":" In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not (1) perform procedures to evaluate the reliability of journal entries identified by an external software audit tool that met the firm's fraud criteria and (2) perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In these instances the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":1818,"FirmNames":"BDO China Shu Lun Pan Certified Public Accountants LLP","InspectionYear":2024,"Country":"China","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":" In one of two audits reviewed the firm did not make a required communication to the audit committee related to uncorrected misstatements. In addition in this audit the firm inappropriately communicated to the audit committee that none of the uncorrected misstatements could potentially cause future-period financial statements to be materially misstated. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1818,"FirmNames":"BDO China Shu Lun Pan Certified Public Accountants LLP","InspectionYear":2024,"Country":"China","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":2256,"FirmNames":"BDO Audit Pty Ltd","InspectionYear":2024,"Country":"Australia","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1015","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not exercise due professional care when planning and performing the audit because it did not perform procedures as instructed to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 1015 Due Professional Care in the Performance of Work."},{"InspectionType":"Triennially Inspected","RegistrationId":2256,"FirmNames":"BDO Audit Pty Ltd","InspectionYear":2024,"Country":"Australia","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm inappropriately communicated to the audit committee that none of the uncorrected misstatements could potentially cause future-period financial statements to be materially misstated. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2256,"FirmNames":"BDO Audit Pty Ltd","InspectionYear":2024,"Country":"Australia","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":" In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":2256,"FirmNames":"BDO Audit Pty Ltd","InspectionYear":2024,"Country":"Australia","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not document the substance of its discussions with the audit committee about the potential effects of the relationships that as of the date of the firm's annual communication may have been reasonably thought to bear on the independence of the firm. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":5905,"FirmNames":"Rosenfield & Co PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not include all of the required information in its engagement completion document. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":5905,"FirmNames":"Rosenfield & Co PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the audit committee related to certain critical accounting policies and practices and certain significant accounting estimates. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5905,"FirmNames":"Rosenfield & Co PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":" In one of two audits reviewed the firm did not make a required communication to the audit committee related to all significant unusual transactions that it identified. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5905,"FirmNames":"Rosenfield & Co PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":5905,"FirmNames":"Rosenfield & Co PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make a required communication to management related to identified misstatements. In these instances the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Triennially Inspected","RegistrationId":5905,"FirmNames":"Rosenfield & Co PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":5905,"FirmNames":"Rosenfield & Co PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":5905,"FirmNames":"Rosenfield & Co PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":5905,"FirmNames":"Rosenfield & Co PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm's report on Form AP included inaccurate information regarding the issuer CIK number and Partner ID. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":5988,"FirmNames":"BDO AG","InspectionYear":2023,"Country":"Switzerland","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of other accounting firms that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5988,"FirmNames":"BDO AG","InspectionYear":2023,"Country":"Switzerland","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":" In two of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":5988,"FirmNames":"BDO AG","InspectionYear":2023,"Country":"Switzerland","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":5988,"FirmNames":"BDO AG","InspectionYear":2023,"Country":"Switzerland","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2710","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not take appropriate action with respect to the issuer's disclosure in Form 20-F that its internal control over financial reporting was effective despite the firm's awareness that the issuer's internal control over financial reporting was not effective. In this instance the firm was non-compliant with AS 2710 Other Information in Documents Containing Audited Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":5988,"FirmNames":"BDO AG","InspectionYear":2023,"Country":"Switzerland","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include a matter that was communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":5988,"FirmNames":"BDO AG","InspectionYear":2023,"Country":"Switzerland","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm's report on Form AP omitted information related to the participation in the audit by certain other accounting firms. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6135,"FirmNames":"Baker Tilly WM LLP","InspectionYear":2024,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"Other Non-PCAOB Standards","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries to respond to risks related to management override of controls did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance the firm was non-compliant with CAS 240 The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":6662,"FirmNames":"M. S. Madhava Rao","InspectionYear":2023,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":" In the other audit reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6662,"FirmNames":"M. S. Madhava Rao","InspectionYear":2023,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":" In two of three audits reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6662,"FirmNames":"M. S. Madhava Rao","InspectionYear":2023,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":" In the three audits reviewed the firm did not make certain required communications to the audit committee related to (1) the significant risks identified through its risk assessment procedures and (2) the firm's evaluation of the issuer's ability to continue as a going concern. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6662,"FirmNames":"M. S. Madhava Rao","InspectionYear":2023,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make certain required communications to the audit committee related to (1) corrected misstatements; (2) certain critical accounting estimates; and (3) the firm's evaluation of the quality of the issuer's financial reporting. In one other audit reviewed the firm did not make a required communication to the audit committee related to the firm's evaluation of the quality of the issuer's financial reporting. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6662,"FirmNames":"M. S. Madhava Rao","InspectionYear":2023,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not provide or discuss with the audit committee a draft of the firm's audit report. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6662,"FirmNames":"M. S. Madhava Rao","InspectionYear":2023,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6662,"FirmNames":"M. S. Madhava Rao","InspectionYear":2023,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6662,"FirmNames":"M. S. Madhava Rao","InspectionYear":2023,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not perform analytical procedures as part of its risk assessment procedures. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6662,"FirmNames":"M. S. Madhava Rao","InspectionYear":2023,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not hold a discussion among the key engagement team members about the potential for material misstatement due to fraud. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6662,"FirmNames":"M. S. Madhava Rao","InspectionYear":2023,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not inquire of the audit committee and others within the company about the risks of material misstatement including fraud risks. In addition in these audits the firm did not make certain of the required inquiries of management about fraud risks. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6662,"FirmNames":"M. S. Madhava Rao","InspectionYear":2023,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not evaluate certain information that indicated that fraud risk factors were present and should have been taken into account in identifying and assessing fraud risks. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6662,"FirmNames":"M. S. Madhava Rao","InspectionYear":2023,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not presume that there was a fraud risk involving improper revenue recognition and did not have an appropriate rationale for how this presumption was overcome. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6662,"FirmNames":"M. S. Madhava Rao","InspectionYear":2023,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not identify and assess the risks of material misstatement related to related parties and relationships and transactions with related parties. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement and AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":6662,"FirmNames":"M. S. Madhava Rao","InspectionYear":2023,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not identify and assess the risks of material misstatement related to related parties and relationships and transactions with related parties. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement and AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":6662,"FirmNames":"M. S. Madhava Rao","InspectionYear":2023,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make certain required communications to the audit committee related to its evaluation of the issuer's identification of accounting for and disclosure of its relationships and transactions with related parties. In this instance the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":6662,"FirmNames":"M. S. Madhava Rao","InspectionYear":2023,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":13,"AuditingStandard":"AS 2415","DescriptionInTheFirmsInspectionReport":"In one audit the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern but did not place it immediately following the opinion paragraph and did not include an appropriate title. In this instance the firm was non-compliant with AS 2415 Consideration of an Entity's Ability to Continue as a Going Concern."},{"InspectionType":"Triennially Inspected","RegistrationId":6662,"FirmNames":"M. S. Madhava Rao","InspectionYear":2023,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":14,"AuditingStandard":"AS 2610","DescriptionInTheFirmsInspectionReport":" In one audit the firm did not perform inquiries of the predecessor auditor in determining whether to accept the engagement. In this instance the firm was non-compliant with AS 2610 Initial Audits – Communications Between Predecessor and Successor Auditors."},{"InspectionType":"Triennially Inspected","RegistrationId":6662,"FirmNames":"M. S. Madhava Rao","InspectionYear":2023,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":15,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make a required communication to management related to an identified misstatement. In this instance the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Triennially Inspected","RegistrationId":6662,"FirmNames":"M. S. Madhava Rao","InspectionYear":2023,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":16,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":" In one audit the firm's audit report did not state the year the firm began serving consecutively as the company's auditor. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6662,"FirmNames":"M. S. Madhava Rao","InspectionYear":2023,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":17,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's audit reports did not include or contained inaccurate information regarding the opinion city and state. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6662,"FirmNames":"M. S. Madhava Rao","InspectionYear":2023,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":18,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6662,"FirmNames":"M. S. Madhava Rao","InspectionYear":2023,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":19,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's communication of critical audit matters in the audit report did not describe how the critical audit matter was addressed in the audit. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6662,"FirmNames":"M. S. Madhava Rao","InspectionYear":2023,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":20,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":" In one of three audits reviewed the firm's communication of certain critical audit matters in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6662,"FirmNames":"M. S. Madhava Rao","InspectionYear":2023,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":21,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit reports did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In these instances the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":6662,"FirmNames":"M. S. Madhava Rao","InspectionYear":2023,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":22,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6662,"FirmNames":"M. S. Madhava Rao","InspectionYear":2023,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":23,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm's report on Form AP included inaccurate information regarding the audit report date. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants"},{"InspectionType":"Triennially Inspected","RegistrationId":6662,"FirmNames":"M. S. Madhava Rao","InspectionYear":2023,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":24,"AuditingStandard":"PCAOB Rule 3520","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not affirm to the audit committee that it was independent in compliance with PCAOB Rule 3520 Auditor Independence. In addition in these audits the firm's independence communications were as of the financial statement date rather than as of the date of the communication. In these instances the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":6662,"FirmNames":"M. S. Madhava Rao","InspectionYear":2023,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":24,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not affirm to the audit committee that it was independent in compliance with PCAOB Rule 3520 Auditor Independence. In addition in these audits the firm's independence communications were as of the financial statement date rather than as of the date of the communication. In these instances the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":6673,"FirmNames":"Keith K Zhen CPA","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In these instances the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":6673,"FirmNames":"Keith K Zhen CPA","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm provided certain services to the issuer but did not document that the audit committee had approved the engagement before the issuer engaged the firm to provide the services. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6673,"FirmNames":"Keith K Zhen CPA","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":" In the two audits reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In addition in one of these audits the firm communicated that a certain risk was significant when the firm had not identified it as such. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6673,"FirmNames":"Keith K Zhen CPA","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":" In the two audits reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6673,"FirmNames":"Keith K Zhen CPA","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":" In one of two audits reviewed the firm did not provide to the audit committee the required communications in writing of a material weakness identified during the audit. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":6673,"FirmNames":"Keith K Zhen CPA","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":" In one of two audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6673,"FirmNames":"Keith K Zhen CPA","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":" In the two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":58,"FirmNames":"Fitzgerald & Co., CPAS, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":58,"FirmNames":"Fitzgerald & Co., CPAS, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":58,"FirmNames":"Fitzgerald & Co., CPAS, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":58,"FirmNames":"Fitzgerald & Co., CPAS, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide the audit committee a draft of the firm's audit report. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":58,"FirmNames":"Fitzgerald & Co., CPAS, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the audit committee prior to the issuance of the auditor's report. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":58,"FirmNames":"Fitzgerald & Co., CPAS, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":58,"FirmNames":"Fitzgerald & Co., CPAS, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":473,"FirmNames":"Liebman Hymowitz, LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make certain required communications to the audit committee related to (1) an overview of the overall audit strategy; (2) the firm's evaluation of the issuer's ability to continue as a going concern; (3) the name location and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit; (4) the significant and critical accounting policies and practices and critical accounting estimates; and (5) the firm's evaluation of the quality of the issuer's financial reporting. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":473,"FirmNames":"Liebman Hymowitz, LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not identify and assess the risks of material misstatement at the financial statement level and assertion level for the significant accounts and disclosures it identified. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":473,"FirmNames":"Liebman Hymowitz, LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not identify a fraud risk related to the risk of management override of controls. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":473,"FirmNames":"Liebman Hymowitz, LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make certain required communications to the audit committee related to its evaluation of the issuer's identification of accounting for and disclosure of its relationships and transactions with related parties. In these instances the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":473,"FirmNames":"Liebman Hymowitz, LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the engagement team did not perform any procedures to comply with the requirements related to critical audit matters. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":473,"FirmNames":"Liebman Hymowitz, LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":601,"FirmNames":"LaPorte, A Professional Accounting Corporation","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":601,"FirmNames":"LaPorte, A Professional Accounting Corporation","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":995,"FirmNames":"Smythe LLP","InspectionYear":2024,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In three audits reviewed the firm did not make certain required communications to the audit committee related to certain critical accounting policies and practices and certain critical accounting estimates. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":995,"FirmNames":"Smythe LLP","InspectionYear":2024,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":995,"FirmNames":"Smythe LLP","InspectionYear":2024,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two audits the firm's report on Form AP included inaccurate information regarding the issuer CIK number. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1195,"FirmNames":"UHY LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm provided certain services to the issuer but did not document that the audit committee had approved the engagement before the issuer engaged the firm to provide the services. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1195,"FirmNames":"UHY LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1195,"FirmNames":"UHY LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1195,"FirmNames":"UHY LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not (1) appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing and (2) have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risks characteristics to certain entries. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":1247,"FirmNames":"Ernst & Young LLP","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1247,"FirmNames":"Ernst & Young LLP","InspectionYear":2024,"Country":"Singapore","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the audit committee in a timely manner related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1884,"FirmNames":"Bonadio & Co., LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":2851,"FirmNames":"KCCW Accountancy Corp.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In these instances the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":2851,"FirmNames":"KCCW Accountancy Corp.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make certain required communications to the audit committee related to the firm's evaluation of the quality of the issuer's financial reporting. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2851,"FirmNames":"KCCW Accountancy Corp.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make certain required communications to the audit committee related to the firm's evaluation of the quality of the issuer's financial reporting. In addition in one of these audits the firm did not make a required communication to the audit committee related to corrected misstatements including discussing with the audit committee the implications that such corrected misstatements might have on the company's financial reporting process. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2851,"FirmNames":"KCCW Accountancy Corp.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":2851,"FirmNames":"KCCW Accountancy Corp.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":2851,"FirmNames":"KCCW Accountancy Corp.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to relevant assertions for certain significant accounts and disclosures. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":2851,"FirmNames":"KCCW Accountancy Corp.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":2851,"FirmNames":"KCCW Accountancy Corp.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":2851,"FirmNames":"KCCW Accountancy Corp.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include a matter that was communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":3199,"FirmNames":"K G Somani & Co. LLP","InspectionYear":2024,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform procedures to determine whether the journal entry population that it used to identify selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":3199,"FirmNames":"K G Somani & Co. LLP","InspectionYear":2024,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":3199,"FirmNames":"K G Somani & Co. LLP","InspectionYear":2024,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not inquire of the audit committee and the internal audit function about the risks of material misstatement including fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":3199,"FirmNames":"K G Somani & Co. LLP","InspectionYear":2024,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm issued a separate report on internal control over financial reporting but that opinion did not identify the financial statements for one of the years included in the Form 10-K. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":3199,"FirmNames":"K G Somani & Co. LLP","InspectionYear":2024,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report (1) did not express an opinion on the financial statements for one of the years presented and (2) did not disclose the full name of the engagement partner. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":3199,"FirmNames":"K G Somani & Co. LLP","InspectionYear":2024,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":3199,"FirmNames":"K G Somani & Co. LLP","InspectionYear":2024,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's communication of certain critical audit matters in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6743,"FirmNames":"J&S Associate PLT","InspectionYear":2024,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm provided certain services to the issuer but did not document that the audit committee had approved the engagements before the issuer engaged the firm to provide the services. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6743,"FirmNames":"J&S Associate PLT","InspectionYear":2024,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added the name of the person who prepared the additional documentation and the reason for adding it. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6743,"FirmNames":"J&S Associate PLT","InspectionYear":2024,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer including the procedures that the engagement quality reviewer performed to evaluate the engagement team's responses to the significant risks identified. In these instances the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":6743,"FirmNames":"J&S Associate PLT","InspectionYear":2024,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make certain required communications to the audit committee related to (1) the timing of the audit and (2) the critical accounting policies and practices and critical accounting estimates. In addition in this audit the firm did not provide to and discuss with the audit committee a draft of the firm's audit report. In this instance the firm was non-compliant with 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6743,"FirmNames":"J&S Associate PLT","InspectionYear":2024,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make certain required communications to the audit committee related to (1) the reasons for changes in the significant risks initially identified through its risk assessment procedures and (2) the name location and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit. In this instance the firm was non-compliant with 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6743,"FirmNames":"J&S Associate PLT","InspectionYear":2024,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6743,"FirmNames":"J&S Associate PLT","InspectionYear":2024,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not document that it provided a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6743,"FirmNames":"J&S Associate PLT","InspectionYear":2024,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not document that it provided a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6743,"FirmNames":"J&S Associate PLT","InspectionYear":2024,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6743,"FirmNames":"J&S Associate PLT","InspectionYear":2024,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide to management and the audit committee the required communications in writing of all significant deficiencies and material weaknesses identified during the audit. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":6743,"FirmNames":"J&S Associate PLT","InspectionYear":2024,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make certain required communications to the audit committee related to its evaluation of the issuer's identification of accounting for and disclosure of its relationships and transactions with related parties. In this instance the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":6743,"FirmNames":"J&S Associate PLT","InspectionYear":2024,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 2710","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not take appropriate action with respect to the issuer's disclosure in its annual filing with the SEC that its internal control over financial reporting was effective despite the firm's awareness that the issuer's internal control over financial reporting was not effective. In this instance the firm was non-compliant with AS 2710 Other Information in Documents Containing Audited Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":6743,"FirmNames":"J&S Associate PLT","InspectionYear":2024,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6743,"FirmNames":"J&S Associate PLT","InspectionYear":2024,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6743,"FirmNames":"J&S Associate PLT","InspectionYear":2024,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2025-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not file its report on Form AP by the relevant deadline. In addition in this audit the firm's report on Form AP included inaccurate information related to the participation in the audit by an other accounting firm. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":106,"FirmNames":"Salberg & Company, P.A.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In both audits reviewed the firm provided certain services to the issuer but did not document that the audit committee had approved the engagements before the issuer engaged the firm to provide the services. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":106,"FirmNames":"Salberg & Company, P.A.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the audit committee related to the names of an other accounting firm or other person not employed by the firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":106,"FirmNames":"Salberg & Company, P.A.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the audit committee related to significant accounting policies and practices and critical accounting estimates. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":106,"FirmNames":"Salberg & Company, P.A.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":206,"FirmNames":"MaloneBailey, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In two of eight audits reviewed the firm provided certain services to the issuer but did not document that the audit committee had approved the engagement before the issuer engaged the firm to provide the services. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":206,"FirmNames":"MaloneBailey, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In four of eight audits reviewed the firm did not make certain required communications to the audit committee related to the name and location of an other accounting firm and/or other persons not employed by the firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":206,"FirmNames":"MaloneBailey, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of eight audits reviewed the firm did not make a required communication to the audit committee related to critical accounting estimates in a timely manner. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":206,"FirmNames":"MaloneBailey, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of eight audits reviewed the firm did not make a required communication to the audit committee related to critical accounting estimates. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":206,"FirmNames":"MaloneBailey, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of eight audits reviewed the firm did not hold a discussion among the key engagement team members about the potential for material misstatement due to fraud. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":206,"FirmNames":"MaloneBailey, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In five of eight audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":206,"FirmNames":"MaloneBailey, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In three of eight audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":206,"FirmNames":"MaloneBailey, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of eight audits reviewed and in one other audit the firm's audit report included inaccurate information regarding the opinion city and state or city and country. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":206,"FirmNames":"MaloneBailey, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of eight audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":206,"FirmNames":"MaloneBailey, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of eight audits reviewed the engagement team did not take into account certain required factors in determining whether or not one or more matters were critical audit matters. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":206,"FirmNames":"MaloneBailey, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of eight audits reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":206,"FirmNames":"MaloneBailey, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In four of eight audits reviewed one or more of the firm's reports on Form AP omitted information related to the participation in the audit by an other accounting firm. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":237,"FirmNames":"Brown Armstrong Accountancy Corporation","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":237,"FirmNames":"Brown Armstrong Accountancy Corporation","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not inquire of the audit committee about whether it was aware of matters relevant to the audit including but not limited to violations or possible violations of laws or regulations. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":237,"FirmNames":"Brown Armstrong Accountancy Corporation","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the audit committee related to (1) all of the significant risks identified through its risk assessment procedures and (2) certain critical accounting estimates. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":237,"FirmNames":"Brown Armstrong Accountancy Corporation","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make all required inquiries of the audit committee and management about the risks of material misstatement including fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":237,"FirmNames":"Brown Armstrong Accountancy Corporation","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not presume that there was a fraud risk involving improper revenue recognition and did not have an appropriate rationale for how this presumption was overcome. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":237,"FirmNames":"Brown Armstrong Accountancy Corporation","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":237,"FirmNames":"Brown Armstrong Accountancy Corporation","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":523,"FirmNames":"Mitchell & Titus, LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":523,"FirmNames":"Mitchell & Titus, LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the audit committee related to (1) an overview of the overall audit strategy and (2) the results of the audit prior to the issuance of the auditor's report. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":523,"FirmNames":"Mitchell & Titus, LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report contained the incorrect city and state from which the auditor's report was issued and did not include the date of the auditor's report. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":523,"FirmNames":"Mitchell & Titus, LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1050,"FirmNames":"KPMG Bedrijfsrevisoren BV / KPMG Reviseurs d’Entreprises SRL","InspectionYear":2024,"Country":"Belgium","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of two audits reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1050,"FirmNames":"KPMG Bedrijfsrevisoren BV / KPMG Reviseurs d’Entreprises SRL","InspectionYear":2024,"Country":"Belgium","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In two of two audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":1390,"FirmNames":"Doane Grant Thornton LLP","InspectionYear":2024,"Country":"Canada","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":2807,"FirmNames":"Bansal & Co LLP","InspectionYear":2024,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer. In these instances the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":2807,"FirmNames":"Bansal & Co LLP","InspectionYear":2024,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not establish an understanding of the terms of the audit engagement with the audit committee and determine that the audit committee acknowledged and agreed to the terms of the engagement. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2807,"FirmNames":"Bansal & Co LLP","InspectionYear":2024,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not inquire of the audit committee about whether it was aware of matters relevant to the audit including but not limited to violations or possible violations of laws or regulations. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2807,"FirmNames":"Bansal & Co LLP","InspectionYear":2024,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make certain required communications to the audit committee related to (1) an overview of the audit strategy; and (2) the results of the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2807,"FirmNames":"Bansal & Co LLP","InspectionYear":2024,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":2807,"FirmNames":"Bansal & Co LLP","InspectionYear":2024,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not inquire of the audit committee management and others within the company about the risks of material misstatement including fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":2807,"FirmNames":"Bansal & Co LLP","InspectionYear":2024,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the audit committee related to its evaluation of the issuer's identification of accounting for and disclosure of its relationships and transactions with related parties. In this instance the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":2807,"FirmNames":"Bansal & Co LLP","InspectionYear":2024,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the engagement team did not perform any procedures to comply with the requirements related to critical audit matters. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":2807,"FirmNames":"Bansal & Co LLP","InspectionYear":2024,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":2807,"FirmNames":"Bansal & Co LLP","InspectionYear":2024,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2807,"FirmNames":"Bansal & Co LLP","InspectionYear":2024,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide the audit committee the required independence communications. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":6580,"FirmNames":"GreenGrowth CPAs","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":6580,"FirmNames":"GreenGrowth CPAs","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to determine who performed the work and the date such work was completed. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6580,"FirmNames":"GreenGrowth CPAs","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the documentation of the engagement quality review did not include information that identified the date the engagement quality reviewer provided the concurring approval of issuance of the audit report. In this instance the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":6580,"FirmNames":"GreenGrowth CPAs","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer including the procedures that the engagement quality reviewer performed to evaluate the engagement team's responses to the significant risks identified. In this instance the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":6580,"FirmNames":"GreenGrowth CPAs","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the audit committee related to (1) the significant risks identified through its risk assessment procedures and (2) an overview of the overall audit strategy. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6580,"FirmNames":"GreenGrowth CPAs","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not inquire of the audit committee and others within the company about the risks of material misstatement including fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6580,"FirmNames":"GreenGrowth CPAs","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":6580,"FirmNames":"GreenGrowth CPAs","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6580,"FirmNames":"GreenGrowth CPAs","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6580,"FirmNames":"GreenGrowth CPAs","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed and in two other audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6580,"FirmNames":"GreenGrowth CPAs","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two audits the firm's report on Form AP included inaccurate information regarding the issuer CIK number or audit report date. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6723,"FirmNames":"JP Centurion & Partners PLT","InspectionYear":2024,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not make certain required communications to the audit committee related to (1) significant accounting policies and practices and (2) the firm's evaluation of the quality of the issuer's financial reporting. In addition in one of these audits the firm did not make certain required communications to the audit committee related to (1) the significant risks identified through its risk assessment procedures; and (2) the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6723,"FirmNames":"JP Centurion & Partners PLT","InspectionYear":2024,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not make certain required communications to the audit committee related to (1) significant accounting policies and practices and (2) the firm's evaluation of the quality of the issuer's financial reporting. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6723,"FirmNames":"JP Centurion & Partners PLT","InspectionYear":2024,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide to the audit committee the required communications in writing of all material weaknesses identified during the audit. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":6723,"FirmNames":"JP Centurion & Partners PLT","InspectionYear":2024,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not hold a discussion among the key engagement team members about the potential for material misstatement due to fraud. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6723,"FirmNames":"JP Centurion & Partners PLT","InspectionYear":2024,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not identify and assess the risks of material misstatement related to certain relevant assertions for a significant account and disclosure. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6723,"FirmNames":"JP Centurion & Partners PLT","InspectionYear":2024,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":6723,"FirmNames":"JP Centurion & Partners PLT","InspectionYear":2024,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not make certain required communications to the audit committee related to its evaluation of the issuer's identification of accounting for and disclosure of its relationships and transactions with related parties. In these instances the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":6723,"FirmNames":"JP Centurion & Partners PLT","InspectionYear":2024,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 2415","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern but did not place it immediately following the opinion paragraph. In these instances the firm was non-compliant with AS 2415 Consideration of an Entity's Ability to Continue as a Going Concern."},{"InspectionType":"Triennially Inspected","RegistrationId":6723,"FirmNames":"JP Centurion & Partners PLT","InspectionYear":2024,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6723,"FirmNames":"JP Centurion & Partners PLT","InspectionYear":2024,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6723,"FirmNames":"JP Centurion & Partners PLT","InspectionYear":2024,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"PCAOB Rule 2200","DescriptionInTheFirmsInspectionReport":"The firm omitted required information from Item 4.1 Audit Reports Issued by the Firm for Issuers and Item 5.1 Firm's Offices in its report on Form 2. In these instances the firm was non-compliant with PCAOB Rule 2200 Annual Report."},{"InspectionType":"Triennially Inspected","RegistrationId":6723,"FirmNames":"JP Centurion & Partners PLT","InspectionYear":2024,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm's report on Form AP included inaccurate information regarding the issuer CIK number. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6723,"FirmNames":"JP Centurion & Partners PLT","InspectionYear":2024,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two audits the firm incorrectly included certain of its audit hours in the total number of audit hours used to complete Part IV of the firm's report on Form AP. In addition in these same audits the firm did not document the computation of total audit hours and the method used to estimate hours incurred by other auditors. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6723,"FirmNames":"JP Centurion & Partners PLT","InspectionYear":2024,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":13,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed and in nine other audits the firm's report on Form AP omitted information related to a Partner ID by which the engagement partner had been previously identified on a Form AP filed by a different registered public accounting firm. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6723,"FirmNames":"JP Centurion & Partners PLT","InspectionYear":2024,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":14,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed and in five other audits including the prior year audit of one issuer the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6771,"FirmNames":"VICTOR MOKUOLU CPA PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added the name of the person who prepared the additional documentation and the reason for adding it. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6771,"FirmNames":"VICTOR MOKUOLU CPA PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer including the procedures that the engagement quality reviewer performed to evaluate the engagement team's responses to the significant risks identified. In these instances the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":6771,"FirmNames":"VICTOR MOKUOLU CPA PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the audit committee related to uncorrected misstatements. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6771,"FirmNames":"VICTOR MOKUOLU CPA PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm communicated to the audit committee that it did not identify any significant risks through its risk assessment procedures when the firm had identified significant risks. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6771,"FirmNames":"VICTOR MOKUOLU CPA PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not presume that there was a fraud risk involving improper revenue recognition and did not have an appropriate rationale for how this presumption was overcome. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6771,"FirmNames":"VICTOR MOKUOLU CPA PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not identify a fraud risk related to the risk of management override of controls. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6771,"FirmNames":"VICTOR MOKUOLU CPA PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6771,"FirmNames":"VICTOR MOKUOLU CPA PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not include in its audit report a paragraph indicating (1) that the financial statements of the prior period were audited by another auditor (2) the date of the audit report of the predecessor auditor and (3) the type of report issued by the predecessor auditor. In this instance the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":6771,"FirmNames":"VICTOR MOKUOLU CPA PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-02-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of 63 audits reviewed the firm provided certain services to the issuer but did not document that the audit committee had approved the engagement before the issuer engaged the firm to provide the services. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of 58 audits reviewed the firm did not make certain required communications to the audit committee related to the name location and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of 58 audits reviewed the firm did not make certain required communications to the audit committee related to the name location and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In one of these two audits the firm communicated that certain other accounting firms performed audit procedures when those other firms had not. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 57 audits reviewed the firm did not make a required communication to the audit committee related to corrected misstatements. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of 13 audits reviewed the firm reported in writing to the audit committee that no significant deficiencies were discovered during the audit even though there is the potential that the limited degree of assurance associated with such reporting will be misunderstood. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In two of 48 audits reviewed the firm reported in writing to the audit committee that no significant deficiencies were identified during the audit even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In these instances the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In two of 63 audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of 57 audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of 52 audits reviewed the firm's communication of a critical audit matter in the auditor's report did not accurately refer to the relevant financial statement accounts or disclosures related to the critical audit matter. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"PCAOB Rule 3524","DescriptionInTheFirmsInspectionReport":"In five of 61 audits reviewed for certain permissible tax services the firm did not describe in writing and in connection with seeking pre-approval to the issuer's audit committee the scope and/or fee structure for these services. In these instances the firm was non-compliant with PCAOB Rule 3524 Audit Committee Pre-Approval of Certain Tax Services."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"PCAOB Rule 3524","DescriptionInTheFirmsInspectionReport":"In one of 61 audits reviewed for certain permissible tax services the firm did not discuss with the audit committee the potential effects of permissible tax services on the independence of the firm in connection with seeking audit committee pre-approval of the services. In these instances the firm was non-compliant with PCAOB Rule 3524 Audit Committee Pre-Approval of Certain Tax Services."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In one of 61 audits reviewed the firm did not describe in writing to the audit committee all relationships that may have been thought to bear on the firm's independence prior to accepting the audit. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of 62 audits reviewed the firm did not determine that the audit committee acknowledged and agreed to the terms of the audit engagement. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 62 audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 62 audits reviewed the firm did not make this required communication prior to the issuance of the auditor's report. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of 62 audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In four of 63 audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one of 59 audits reviewed the firm did not communicate to management in writing all control deficiencies identified during the audit. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In six of 59 audits reviewed the firm did not inform the audit committee when the communication of all control deficiencies identified during the audit had been made management. In these instances the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In two of 62 audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of 62 audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of 62 audits reviewed the firm inappropriately determined that a matter was not a critical audit matter even though the matter was communicated to the audit committee and (1) related to an account that was material to the financial statements and (2) involved especially challenging subjective or complex auditor judgment. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of 62 audits reviewed the firm's communication of one or more critical audit matters in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"PCAOB Rule 2200","DescriptionInTheFirmsInspectionReport":"The firm did not file its report on Form 2 by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 2201 Time for Filing of Annual Report."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of 62 audits reviewed the firm's report on Form AP included inaccurate information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In three of 64 audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In nine of 62 audits reviewed the firm did not make one or more required communications to the audit committee related to the name location and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In nine of 62 audits reviewed the firm did not make one or more required communications to the audit committee related to (1) corrected misstatements; and/or (2) certain significant accounting policies and practices. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In nine of 62 audits reviewed the firm did not make one or more required communications to the audit committee related to the name location and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In one of these audits the firm did not make another required communication prior to the issuance of the auditor's report. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 62 audits reviewed the firm did not communicate to the audit committee certain significant changes to the significant risks that had initially been identified and communicated to the audit committee and the reasons for such changes. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 62 audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 62 audits reviewed the firm did not provide a copy of the letter to the audit committee prior to the issuance of the auditor's report. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of 62 audits reviewed the firm did not provide a copy of the letter to the audit committee prior to the issuance of the auditor's report. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of 62 audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In three of 63 audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In 13 of 63 audits reviewed the firm did not inquire of or make all required inquiries of certain members of management the internal audit function and/or others within the company about the risks of material misstatement including fraud risks. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of 64 audits reviewed the firm did not appropriately evaluate certain factors when determining that there were no risks of material misstatement related to a relevant assertion for a significant account and disclosure. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In two of 57 audits reviewed the firm's audit report on the issuer's financial statements did not include a required paragraph related to the firm's audit of the issuer's ICFR. In these instances the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one of 56 audits reviewed the firm did not inform the audit committee that it had communicated to management in writing all control deficiencies identified during the audit. In these instances the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In four of 58 audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include one or more matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of 64 audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In six of 63 audits reviewed the firm did not make one or more required communications to the audit committee related to (1) the extent to which the auditor planned to use the work of internal auditors; (2) the names locations and planned responsibilities of other accounting firms that performed audit procedures in the audit; (3) uncorrected misstatements; (4) the critical accounting policies and practices and/or critical accounting estimates; and/or (5) the firm's evaluation of the quality of the issuer's financial reporting. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of 9 audits reviewed the firm reported in writing to the audit committee that no significant deficiencies were discovered during the audit even though there is the potential that the limited degree of assurance associated with such reporting will be misunderstood. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In three of 64 audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In two of 64 audits reviewed the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a relevant assertion for certain significant accounts and disclosures. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of 64 audits reviewed the firm did not evaluate certain information that indicated that fraud risk factors were present and should have been taken into account in identifying and assessing fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of 64 audits reviewed the firm did not revise its risk assessment related to a significant account and disclosure after obtaining audit evidence during the course of the audit that contradicted the audit evidence on which the firm originally based its risk assessment. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one of 54 audits reviewed the firm did not communicate to management in writing all control deficiencies identified during the audit. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In 18 of 51 audits reviewed the firm reported in writing to the audit committee that no significant deficiencies were identified during the audit even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In these instances the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In three of 64 audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include one or more matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In four of 64 audits reviewed the firm's report on Form AP included inaccurate information or omitted information related to the participation in the audit by certain other accounting firms. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In two of 30 audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was accurate or complete. In these instances the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In 10 of 29 audits reviewed the firm did not make certain required communications to the audit committee related to uncorrected and/or corrected misstatements. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In three of 29 audits reviewed the firm did not make certain required communications to the audit committee related to the extent to which the firm planned to use the work of the issuer's internal auditors in performing its audits. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of 28 audits reviewed the firm did not make certain required communications to the audit committee related to certain critical accounting estimates. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In one of 29 audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In two of 28 audits reviewed the firm did not make all required inquiries of management or the internal audit function about fraud risks. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of 30 audits reviewed the firm did not evaluate certain information that indicated that fraud risk factors were present and should have been taken into account in identifying and assessing fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of 30 audits reviewed the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a relevant assertion for a significant account and disclosure. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In two of 30 audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud identified fraud risk characteristics but did not perform sufficient procedures to identify all journal entries that had those characteristics. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of 30 audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not consider certain characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 2415","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm included in its audit report an explanatory paragraph intended to describe substantial doubt about the issuer's ability to continue as a going concern but did not include the phrase 'substantial doubt.” In this instance the firm was non-compliant with AS 2415 Consideration of an Entity's Ability to Continue as a Going Concern."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of 28 audits reviewed the firm's report on Form AP included inaccurate information regarding the issuer CIK number. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":13,"AuditingStandard":"PCAOB Rule 3524","DescriptionInTheFirmsInspectionReport":"In one of 28 audits reviewed the firm did not describe in writing to the audit committee the scope of certain permissible tax services and the fee structure for these services. In this instance the firm was non-compliant with PCAOB Rule 3524 Audit Committee Pre-Approval of Certain Tax Services."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":14,"AuditingStandard":"PCAOB Rule 3520","DescriptionInTheFirmsInspectionReport":"In one of 28 audits reviewed the firm did not affirm to the audit committee in writing that as of the date of the communication the firm was independent in compliance with PCAOB Rule 3520 Auditor Independence. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 26 audits reviewed the firm did not make a required communication to the audit committee related to uncorrected misstatements prior to the issuance of the auditor's report. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In three of 26 audits reviewed the firm did not make a required communication to the audit committee related to (1) significant unusual transactions; (2) the firm's evaluation of the issuer's ability to continue as a going concern; or (3) the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In two of 26 audits reviewed the firm did not inquire of or make all required inquiries of certain members of management about the risks of material misstatement including fraud risks. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one of 19 audits reviewed the firm when evaluating the presentation of the elements that management is required to present in its annual report on ICFR did not identify and evaluate inaccurate information included in one of the required elements. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one of 19 audits reviewed the firm did not communicate to management in writing all control deficiencies identified during the audit. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In one of 27 audits reviewed the firm did not communicate an accumulated misstatement to management on a timely basis to provide management with an opportunity to correct it. In this instance the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of 27 audits reviewed the firm's audit report omitted one of the issuer's financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2025-02-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"PCAOB Rule 3524","DescriptionInTheFirmsInspectionReport":"In one of 26 audits reviewed the firm did not describe in writing to the audit committee the scope of certain permissible tax services and the fee structure for these services. In this instance the firm was non-compliant with PCAOB Rule 3524 Audit Committee Pre-Approval of Certain Tax Services."},{"InspectionType":"Triennially Inspected","RegistrationId":317,"FirmNames":"Freed Maxick CPAs, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-01-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform procedures to evaluate the reliability of journal entries identified by an external service provider that met the firm's fraud criteria. In these instances the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":483,"FirmNames":"HoganTaylor LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-01-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm provided certain services to the issuer but did not document that the audit committee had approved the engagement before the issuer engaged the firm to provide the services. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":483,"FirmNames":"HoganTaylor LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-01-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":483,"FirmNames":"HoganTaylor LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-01-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":483,"FirmNames":"HoganTaylor LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-01-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":483,"FirmNames":"HoganTaylor LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-01-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":844,"FirmNames":"Moore CPA Limited","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-01-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the audit committee related to certain (1) significant risks identified through its risk assessment procedures and (2) critical accounting policies and practices. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":844,"FirmNames":"Moore CPA Limited","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-01-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In both audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":844,"FirmNames":"Moore CPA Limited","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-01-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":844,"FirmNames":"Moore CPA Limited","InspectionYear":2024,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2025-01-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In both audits reviewed the firm's report on Form AP included inaccurate information related to the participation in the audit by an other accounting firm. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":3686,"FirmNames":"Adeptus Partners LLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2025-01-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the audit committee related to the results of the audit prior to the issuance of the auditor's report. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":85,"FirmNames":"KPMG LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In eight of nine audits reviewed the firm did not make certain required communications to the audit committee related to the name location and planned responsibilities of an other accounting firm and/or other persons not employed by the firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":85,"FirmNames":"KPMG LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one of nine audits reviewed the firm's audit report on the issuer's financial statements incorrectly stated that the firm expressed an unqualified opinion on the effectiveness of the issuer's ICFR. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements and AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion"},{"InspectionType":"Triennially Inspected","RegistrationId":85,"FirmNames":"KPMG LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of nine audits reviewed the firm's audit report on the issuer's financial statements incorrectly stated that the firm expressed an unqualified opinion on the effectiveness of the issuer's ICFR. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements and AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion"},{"InspectionType":"Triennially Inspected","RegistrationId":85,"FirmNames":"KPMG LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of nine audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":85,"FirmNames":"KPMG LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of nine audits reviewed the firm's report on Form AP either included inaccurate information and/or omitted information related to the participation in the audit by certain other accounting firms. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":207,"FirmNames":"BPM LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the audit committee related to the extent to which the firm planned to use the work of the issuer's internal auditors. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":207,"FirmNames":"BPM LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":207,"FirmNames":"BPM LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":213,"FirmNames":"Carr, Riggs & Ingram LLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":344,"FirmNames":"Wipfli LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":344,"FirmNames":"Wipfli LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm provided certain services to the issuer but did not document that the audit committee had approved the engagements before the issuer engaged the firm to provide the services. In these instances the firm was not compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":344,"FirmNames":"Wipfli LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report was not addressed to the board of directors or equivalents for companies not organized as corporations. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":344,"FirmNames":"Wipfli LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":344,"FirmNames":"Wipfli LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the introductory language preceding the firm's communication of critical audit matters in the audit report did not specify that the critical audit matters communicated arose from the 'current period' audit of the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":673,"FirmNames":"Richey, May & Co., LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 2200","DescriptionInTheFirmsInspectionReport":"In 10 instances the firm did not file its report on Form 3 by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 2203 Special Reports."},{"InspectionType":"Triennially Inspected","RegistrationId":686,"FirmNames":"Forvis Mazars, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In two of 10 audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":686,"FirmNames":"Forvis Mazars, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":822,"FirmNames":"Michael T. Studer CPA P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not obtain the required engagement quality review for the audit. In these instances the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":822,"FirmNames":"Michael T. Studer CPA P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":822,"FirmNames":"Michael T. Studer CPA P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":822,"FirmNames":"Michael T. Studer CPA P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not presume that there was a fraud risk involving improper revenue recognition and did not have an appropriate rationale for how this presumption was overcome. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":822,"FirmNames":"Michael T. Studer CPA P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the engagement team did not perform any procedures to comply with the requirements related to critical audit matters. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1403,"FirmNames":"PricewaterhouseCoopers Ltd.","InspectionYear":2024,"Country":"Bermuda","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not accurately make a required communication to the audit committee related to uncorrected misstatements. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1437,"FirmNames":"Ernst & Young Han Young","InspectionYear":2023,"Country":"South Korea","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":2747,"FirmNames":"JTC Fair Song CPA Firm","InspectionYear":2024,"Country":"China","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not obtain the required engagement quality review for the audit. In this instance the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":2747,"FirmNames":"JTC Fair Song CPA Firm","InspectionYear":2024,"Country":"China","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make any of the required communications to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2747,"FirmNames":"JTC Fair Song CPA Firm","InspectionYear":2024,"Country":"China","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide to management and the audit committee the required communications in writing of material weaknesses identified during the audit. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":2747,"FirmNames":"JTC Fair Song CPA Firm","InspectionYear":2024,"Country":"China","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team did not perform any procedures to comply with the requirements related to critical audit matters. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":2747,"FirmNames":"JTC Fair Song CPA Firm","InspectionYear":2024,"Country":"China","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 2200","DescriptionInTheFirmsInspectionReport":"The firm did not file its annual reports on Form 2 for three years. In these instances the firm was non-compliant with PCAOB Rule 2200 Annual Report."},{"InspectionType":"Triennially Inspected","RegistrationId":2747,"FirmNames":"JTC Fair Song CPA Firm","InspectionYear":2024,"Country":"China","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 2200","DescriptionInTheFirmsInspectionReport":"In one instance the firm did not file its report on Form 3 by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 2203 Special Reports."},{"InspectionType":"Triennially Inspected","RegistrationId":2747,"FirmNames":"JTC Fair Song CPA Firm","InspectionYear":2024,"Country":"China","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed and in one other audit the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2747,"FirmNames":"JTC Fair Song CPA Firm","InspectionYear":2024,"Country":"China","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide the audit committee with the required independence communications. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":5270,"FirmNames":"Grant Thornton Auditores Independentes Ltda","InspectionYear":2024,"Country":"Brazil","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1015","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not exercise due professional care when planning and performing the audit because it did not obtain an engagement quality review for the audit as instructed by the principal auditor. In this instance the firm was non-compliant with AS 1015 Due Professional Care in the Performance of Work."},{"InspectionType":"Triennially Inspected","RegistrationId":5270,"FirmNames":"Grant Thornton Auditores Independentes Ltda","InspectionYear":2024,"Country":"Brazil","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not establish an understanding of the terms of the audit engagement with the audit committee record such understanding in an engagement letter and provide the engagement letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5270,"FirmNames":"Grant Thornton Auditores Independentes Ltda","InspectionYear":2024,"Country":"Brazil","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":5270,"FirmNames":"Grant Thornton Auditores Independentes Ltda","InspectionYear":2024,"Country":"Brazil","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6722,"FirmNames":"SRCO, C.P.A., Professional Corporation","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm provided certain services to the issuer but did not document that the audit committee had approved the engagement before the issuer engaged the firm to provide the services. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6849,"FirmNames":"Hudgens CPA, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the reason for adding it. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6849,"FirmNames":"Hudgens CPA, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the individual who performed the engagement quality review was an employee of the firm who was not a partner or an individual in an equivalent position. In these instances the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":6849,"FirmNames":"Hudgens CPA, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In two other audits the individual who performed the engagement quality review was an employee of the firm who was not a partner or an individual in an equivalent position. In these instances the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":6849,"FirmNames":"Hudgens CPA, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not inquire of others within the company about the risks of material misstatement including fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6849,"FirmNames":"Hudgens CPA, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not identify and assess the risks of material misstatement related to certain significant accounts and disclosures. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6849,"FirmNames":"Hudgens CPA, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6849,"FirmNames":"Hudgens CPA, PLLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-12-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In four audits the firm did not file one or more reports on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":572,"FirmNames":"Weinberg & Company, P.A.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-12-05T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm provided certain services to the issuer but did not document that the audit committee had approved the engagement before the issuer engaged the firm to provide the services. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":572,"FirmNames":"Weinberg & Company, P.A.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-12-05T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":572,"FirmNames":"Weinberg & Company, P.A.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-12-05T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":572,"FirmNames":"Weinberg & Company, P.A.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-12-05T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":572,"FirmNames":"Weinberg & Company, P.A.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-12-05T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":572,"FirmNames":"Weinberg & Company, P.A.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-12-05T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the engagement team did not take into account certain required factors in determining whether or not certain matters were critical audit matters. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":876,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2023,"Country":"United Kingdom","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2024-12-05T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1015","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not adequately plan the audit to ensure that an unregistered firm that played a role in the audit would not violate the Act and PCAOB Rule 2100 Registration Requirements for Public Accounting Firms by playing a substantial role. In this instance the firm was non-compliant with AS 1015 Due Professional Care in the Performance of Work and AS 2101 Audit Planning"},{"InspectionType":"Triennially Inspected","RegistrationId":876,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2023,"Country":"United Kingdom","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2024-12-05T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not adequately plan the audit to ensure that an unregistered firm that played a role in the audit would not violate the Act and PCAOB Rule 2100 Registration Requirements for Public Accounting Firms by playing a substantial role. In this instance the firm was non-compliant with AS 1015 Due Professional Care in the Performance of Work and AS 2101 Audit Planning"},{"InspectionType":"Triennially Inspected","RegistrationId":1193,"FirmNames":"Deloitte Ireland LLP","InspectionYear":2024,"Country":"Ireland","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2024-12-05T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1193,"FirmNames":"Deloitte Ireland LLP","InspectionYear":2024,"Country":"Ireland","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2024-12-05T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 2200","DescriptionInTheFirmsInspectionReport":"In one instance the firm did not file its report on Form 3 by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 2203 Special Reports."},{"InspectionType":"Triennially Inspected","RegistrationId":32,"FirmNames":"Armanino LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In two of four audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In these instances the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":32,"FirmNames":"Armanino LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In two of four audits reviewed the firm provided certain services to the issuer but did not document that the audit committee had approved the engagements before the issuer engaged the firm to provide the services. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":32,"FirmNames":"Armanino LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In three of four audits reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In two of these audits the firm did not make a required communication to the audit committee related to the nature and extent of specialized skill or knowledge needed to perform the planned audit procedures or evaluate the audit results related to significant risks. In one of these audits the firm did not make required communications to the audit committee related to an overview of the overall audit strategy. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":32,"FirmNames":"Armanino LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In three of four audits reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In two of these audits the firm did not make a required communication to the audit committee related to the nature and extent of specialized skill or knowledge needed to perform the planned audit procedures or evaluate the audit results related to significant risks. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":32,"FirmNames":"Armanino LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In three of four audits reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":32,"FirmNames":"Armanino LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":32,"FirmNames":"Armanino LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":32,"FirmNames":"Armanino LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":32,"FirmNames":"Armanino LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In two of four audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":32,"FirmNames":"Armanino LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not inquire of the audit committee about the risks of material misstatement including fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":32,"FirmNames":"Armanino LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm's audit report did not state the year the firm began serving consecutively as the company's auditor. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":32,"FirmNames":"Armanino LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In three of three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include one or more matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":32,"FirmNames":"Armanino LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of four audits reviewed the firm's report on Form AP either omitted or included inaccurate information regarding the issuer CIK number. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":32,"FirmNames":"Armanino LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two other audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by other accounting firms. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":32,"FirmNames":"Armanino LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In one audit the firm described in writing to the audit committee certain relationships that may have been reasonably thought to bear on the firm's independence but then affirmed that it was independent in compliance with PCAOB Rule 3520 Auditor Independence. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":136,"FirmNames":"Berry, Dunn, McNeil & Parker, LLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":136,"FirmNames":"Berry, Dunn, McNeil & Parker, LLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In addition the firm did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":374,"FirmNames":"WSRP, LLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":374,"FirmNames":"WSRP, LLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":374,"FirmNames":"WSRP, LLC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's report on Form AP included inaccurate information related to the participation in the audit by other accounting firms. In addition the firm's subsequent report on Form AP for a dual-dated audit report included inaccurate information related to the engagement partner and omitted information related to the participation in the audit by other accounting firms. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":569,"FirmNames":"MSL, P.A.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of an other person not employed by the firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":569,"FirmNames":"MSL, P.A.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the audit committee related to (1) significant accounting policies and practices and (2) certain critical accounting policies and practices and certain critical accounting estimates. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":569,"FirmNames":"MSL, P.A.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":569,"FirmNames":"MSL, P.A.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was noncompliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":717,"FirmNames":"MSPC, Certified Public Accountants and Advisors, A Professional Corporation","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In both audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform procedures to evaluate the reliability of the population of journal entries identified by an external service provider that met the firm's fraud criteria. In these instances the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":717,"FirmNames":"MSPC, Certified Public Accountants and Advisors, A Professional Corporation","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud for certain subsidiaries did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":717,"FirmNames":"MSPC, Certified Public Accountants and Advisors, A Professional Corporation","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":717,"FirmNames":"MSPC, Certified Public Accountants and Advisors, A Professional Corporation","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide a copy of the management representation letter to the audit committee prior to the issuance of the auditor's report. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":717,"FirmNames":"MSPC, Certified Public Accountants and Advisors, A Professional Corporation","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide a copy of the management representation letter to the audit committee prior to the issuance of the auditor's report. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":717,"FirmNames":"MSPC, Certified Public Accountants and Advisors, A Professional Corporation","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not communicate in writing to management and the audit committee all significant deficiencies identified during the audit. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":717,"FirmNames":"MSPC, Certified Public Accountants and Advisors, A Professional Corporation","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not communicate to management in writing all control deficiencies identified during the audit and inform the audit committee when such communication had been made. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":717,"FirmNames":"MSPC, Certified Public Accountants and Advisors, A Professional Corporation","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not modify its audit report to state that a material weakness had been identified but not included in management's assessment. In addition in this audit the firm did not communicate in writing to the audit committee that the material weakness was not disclosed or identified as a material weakness in management's assessment. In these instances the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":717,"FirmNames":"MSPC, Certified Public Accountants and Advisors, A Professional Corporation","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In both audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":717,"FirmNames":"MSPC, Certified Public Accountants and Advisors, A Professional Corporation","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":717,"FirmNames":"MSPC, Certified Public Accountants and Advisors, A Professional Corporation","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's communication of certain critical audit matters in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":717,"FirmNames":"MSPC, Certified Public Accountants and Advisors, A Professional Corporation","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not file its report on Form AP by the relevant deadline. In addition in this audit the firm's report on Form AP included inaccurate information related to the participation in the audit by an other accounting firm. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":718,"FirmNames":"Kerber, Eck & Braeckel LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":718,"FirmNames":"Kerber, Eck & Braeckel LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make a required communication to the audit committee related to the timing of the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":718,"FirmNames":"Kerber, Eck & Braeckel LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm communicated in writing to the audit committee that there were no significant deficiencies identified during the audit. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":1171,"FirmNames":"WWC, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In two of five audits reviewed the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added the name of the person who prepared the additional documentation and the reason for adding it. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1171,"FirmNames":"WWC, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In three of five audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":1171,"FirmNames":"WWC, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In three of five audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":1171,"FirmNames":"WWC, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of five audits reviewed the firm did not make certain required communications to the audit committee related to an overview of the overall audit strategy and corrected misstatements. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1171,"FirmNames":"WWC, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In one of five audits reviewed the firm did not communicate an accumulated misstatement to management on a timely basis to provide management with an opportunity to correct it. In this instance the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Triennially Inspected","RegistrationId":1171,"FirmNames":"WWC, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1171,"FirmNames":"WWC, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two audits the firm's report on Form AP included inaccurate information regarding the issuer CIK number or state of the firm's office issuing the audit report. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1180,"FirmNames":"Deloitte Haskins & Sells LLP","InspectionYear":2024,"Country":"India","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":1227,"FirmNames":"BDO Canada LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In these instances the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":1227,"FirmNames":"BDO Canada LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":1227,"FirmNames":"BDO Canada LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":1227,"FirmNames":"BDO Canada LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not communicate all accumulated misstatements to management on a timely basis to provide management with an opportunity to correct them. In this instance the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Triennially Inspected","RegistrationId":1432,"FirmNames":"BDO Bedrijfsrevisoren - BDO Reviseurs d'Entreprises","InspectionYear":2023,"Country":"Belgium","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the audit committee related to the name location and planned responsibilities of other accounting firms that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1432,"FirmNames":"BDO Bedrijfsrevisoren - BDO Reviseurs d'Entreprises","InspectionYear":2023,"Country":"Belgium","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of two audits reviewed the firm inaccurately communicated to the audit committee that none of the uncorrected misstatements could potentially cause future-period financial statements to be materially misstated rather than communicating that the uncorrected misstatements or matters underlying those uncorrected misstatements could potentially cause future-period financial statements to be materially misstated. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1432,"FirmNames":"BDO Bedrijfsrevisoren - BDO Reviseurs d'Entreprises","InspectionYear":2023,"Country":"Belgium","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In two of two audits reviewed the firm did not make certain inquiries of management about fraud risks. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":1432,"FirmNames":"BDO Bedrijfsrevisoren - BDO Reviseurs d'Entreprises","InspectionYear":2023,"Country":"Belgium","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not inquire of others within the company about fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6258,"FirmNames":"Mac Accounting Group & CPAs, LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added the name of the person who prepared the additional documentation and the reason for adding it. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6258,"FirmNames":"Mac Accounting Group & CPAs, LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In both audits reviewed the firm did not make certain required communications to the audit committee related to the name location and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6258,"FirmNames":"Mac Accounting Group & CPAs, LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In both audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In addition in both audits the engagement team did not take into account certain required factors in determining whether or not certain matters were critical audit matters. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":116,"FirmNames":"Delap LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the audit committee related to the firm's evaluation of the quality of the issuer's financial reporting. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":178,"FirmNames":"Semple, Marchal & Cooper, LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In these instances the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":298,"FirmNames":"Ham, Langston & Brezina, LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":298,"FirmNames":"Ham, Langston & Brezina, LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":367,"FirmNames":"SingerLewak LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm's report on Form AP included inaccurate information regarding the audit report date. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":367,"FirmNames":"SingerLewak LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":468,"FirmNames":"Rose, Snyder & Jacobs LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In both audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":468,"FirmNames":"Rose, Snyder & Jacobs LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":468,"FirmNames":"Rose, Snyder & Jacobs LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not inquire of the internal audit function about the risks of material misstatement. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":871,"FirmNames":"Crowe PR PSC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":871,"FirmNames":"Crowe PR PSC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":871,"FirmNames":"Crowe PR PSC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":871,"FirmNames":"Crowe PR PSC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In addition the firm did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":871,"FirmNames":"Crowe PR PSC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide the audit committee the required independence communications. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":1273,"FirmNames":"KPMG Auditores Consultores Limitada","InspectionYear":2023,"Country":"Chile","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1015","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not exercise due professional care when planning and performing the audit because it did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 1015 Due Professional Care in the Performance of Work."},{"InspectionType":"Triennially Inspected","RegistrationId":1273,"FirmNames":"KPMG Auditores Consultores Limitada","InspectionYear":2023,"Country":"Chile","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make certain required communications to the audit committee related to the name location and planned responsibilities of an other accounting firm and other persons not employed by the firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1273,"FirmNames":"KPMG Auditores Consultores Limitada","InspectionYear":2023,"Country":"Chile","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":1273,"FirmNames":"KPMG Auditores Consultores Limitada","InspectionYear":2023,"Country":"Chile","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not inquire of certain management about the risks of material misstatement including fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":1273,"FirmNames":"KPMG Auditores Consultores Limitada","InspectionYear":2023,"Country":"Chile","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2230,"FirmNames":"Fiondella, Milone & LaSaracina LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make a required communication to the audit committee related to the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2230,"FirmNames":"Fiondella, Milone & LaSaracina LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":2230,"FirmNames":"Fiondella, Milone & LaSaracina LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not communicate all accumulated misstatements to management on a timely basis to provide management with an opportunity to correct them. In this instance the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Triennially Inspected","RegistrationId":2230,"FirmNames":"Fiondella, Milone & LaSaracina LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":2230,"FirmNames":"Fiondella, Milone & LaSaracina LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In three audits the firm's report on Form AP included inaccurate information regarding the issuer name. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":5867,"FirmNames":"HHC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":5968,"FirmNames":"Olayinka Oyebola & Co (Chartered Accountants)","InspectionYear":2023,"Country":"Nigeria","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the engagement quality reviewer did not complete their review and as a result the firm did not obtain the engagement quality reviewer's concurring approval of issuance of the audit report. In these instances the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":5968,"FirmNames":"Olayinka Oyebola & Co (Chartered Accountants)","InspectionYear":2023,"Country":"Nigeria","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make certain required communications to the audit committee related to certain critical accounting policies and practices and certain critical accounting estimates. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5968,"FirmNames":"Olayinka Oyebola & Co (Chartered Accountants)","InspectionYear":2023,"Country":"Nigeria","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not make certain required communications to the audit committee related to the critical accounting policies and practices and critical accounting estimates. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5968,"FirmNames":"Olayinka Oyebola & Co (Chartered Accountants)","InspectionYear":2023,"Country":"Nigeria","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not make certain required communications to the audit committee related to (1) significant accounting policies and practices and (2) the firm's evaluation of the quality of the issuer's financial reporting. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5968,"FirmNames":"Olayinka Oyebola & Co (Chartered Accountants)","InspectionYear":2023,"Country":"Nigeria","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make a required communication to the audit committee related to corrected misstatements. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5968,"FirmNames":"Olayinka Oyebola & Co (Chartered Accountants)","InspectionYear":2023,"Country":"Nigeria","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not evaluate whether certain identified material misstatements resulted from control deficiencies and whether any such control deficiencies individually or in combination represented a material weakness or significant deficiency that required communication to management and the audit committee. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":5968,"FirmNames":"Olayinka Oyebola & Co (Chartered Accountants)","InspectionYear":2023,"Country":"Nigeria","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not evaluate whether control deficiencies individually or in combination represented a material weakness or significant deficiency that required communication to management and the audit committee. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":5968,"FirmNames":"Olayinka Oyebola & Co (Chartered Accountants)","InspectionYear":2023,"Country":"Nigeria","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide to management and the audit committee the required communications in writing of all material weaknesses identified during the audit. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":5968,"FirmNames":"Olayinka Oyebola & Co (Chartered Accountants)","InspectionYear":2023,"Country":"Nigeria","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In two of three audits the firm did not hold a discussion among the key engagement team members about the potential for material misstatement due to fraud. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":5968,"FirmNames":"Olayinka Oyebola & Co (Chartered Accountants)","InspectionYear":2023,"Country":"Nigeria","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not identify and assess the risks of material misstatement at the assertion level for the significant accounts and disclosures it identified. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":5968,"FirmNames":"Olayinka Oyebola & Co (Chartered Accountants)","InspectionYear":2023,"Country":"Nigeria","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a significant account. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":5968,"FirmNames":"Olayinka Oyebola & Co (Chartered Accountants)","InspectionYear":2023,"Country":"Nigeria","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not presume that there was a fraud risk involving improper revenue recognition and did not have an appropriate rationale for how this presumption was overcome. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":5968,"FirmNames":"Olayinka Oyebola & Co (Chartered Accountants)","InspectionYear":2023,"Country":"Nigeria","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not identify a fraud risk related to the risk of management override of controls. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":5968,"FirmNames":"Olayinka Oyebola & Co (Chartered Accountants)","InspectionYear":2023,"Country":"Nigeria","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":13,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit reports omitted one of the issuer's financial statements and did not include the section title 'Opinion on the Financial Statements.' In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":5968,"FirmNames":"Olayinka Oyebola & Co (Chartered Accountants)","InspectionYear":2023,"Country":"Nigeria","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":14,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":5968,"FirmNames":"Olayinka Oyebola & Co (Chartered Accountants)","InspectionYear":2023,"Country":"Nigeria","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":15,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the engagement team determined that there were no critical audit matters but did not include the required language and the appropriate title in the auditor's report. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":5968,"FirmNames":"Olayinka Oyebola & Co (Chartered Accountants)","InspectionYear":2023,"Country":"Nigeria","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":16,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not file one or more reports on Form AP by the relevant deadline. In addition all of these reports on Form AP included inaccurate information regarding the opinion city. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":5968,"FirmNames":"Olayinka Oyebola & Co (Chartered Accountants)","InspectionYear":2023,"Country":"Nigeria","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":17,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm's independence communications with the audit committee inaccurately described the professional standards related to required communications. In these instances the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":5968,"FirmNames":"Olayinka Oyebola & Co (Chartered Accountants)","InspectionYear":2023,"Country":"Nigeria","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":18,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not sufficiently provide the audit committee the required independence communications because it did not affirm that it was independent. In these instances the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":5968,"FirmNames":"Olayinka Oyebola & Co (Chartered Accountants)","InspectionYear":2023,"Country":"Nigeria","GlobalNetwork":"","InspectionReportDate":"2024-10-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":18,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not sufficiently provide the audit committee the required independence communications because it did not affirm that it was independent. In addition in two of these audits the firm communicated that it was not aware of any relationships that may have been reasonably thought to bear on the independence of the firm for the year under audit rather than as of the date of the communication. In these instances the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":392,"FirmNames":"Wolf & Company, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":587,"FirmNames":"RBSM LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of five audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":587,"FirmNames":"RBSM LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of five audits reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":587,"FirmNames":"RBSM LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In two of five audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":587,"FirmNames":"RBSM LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of five audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":587,"FirmNames":"RBSM LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of five audits reviewed the firm did not perform a retrospective review of an accounting estimate affecting significant accounts and disclosures to determine whether management's judgments and assumptions related to this estimate indicated possible bias on the part of management. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":587,"FirmNames":"RBSM LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In four of five audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":587,"FirmNames":"RBSM LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of five audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":587,"FirmNames":"RBSM LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's communication of critical audit matters in the audit report did not describe for a matter the principal considerations that led the firm to determine that the matter was a critical audit matter. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":587,"FirmNames":"RBSM LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of five audits reviewed the firm did not perform a retrospective review of an accounting estimate affecting significant accounts and disclosures to determine whether management's judgments and assumptions related to this estimate indicated possible bias on the part of management. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":587,"FirmNames":"RBSM LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not document the computation of total audit hours and the method used to estimate hours incurred by other auditors. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":613,"FirmNames":"Yount, Hyde & Barbour, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":613,"FirmNames":"Yount, Hyde & Barbour, P.C.","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":989,"FirmNames":"Richter S.E.N.C.R.L./LLP","InspectionYear":2024,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the audit committee related to an uncorrected misstatement. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":989,"FirmNames":"Richter S.E.N.C.R.L./LLP","InspectionYear":2024,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1013,"FirmNames":"Urish Popeck & Company, LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report did not include a statement indicating that the financial statements included the related notes. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1088,"FirmNames":"Deloitte & Co. S.A.","InspectionYear":2023,"Country":"Argentina","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1015","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not exercise due professional care when planning and performing the audit because it did not perform procedures as instructed to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 1015 Due Professional Care in the Performance of Work."},{"InspectionType":"Triennially Inspected","RegistrationId":1103,"FirmNames":"Samil PricewaterhouseCoopers","InspectionYear":2023,"Country":"South Korea","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1297,"FirmNames":"KPMG Audit Limited","InspectionYear":2023,"Country":"Bermuda","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make a certain required communication to the audit committee related to the name location and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1297,"FirmNames":"KPMG Audit Limited","InspectionYear":2023,"Country":"Bermuda","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":1297,"FirmNames":"KPMG Audit Limited","InspectionYear":2023,"Country":"Bermuda","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include a matter that was communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1297,"FirmNames":"KPMG Audit Limited","InspectionYear":2023,"Country":"Bermuda","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide the audit committee the required independence communications. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":2866,"FirmNames":"Accuity LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":3487,"FirmNames":"AUDIT ALLIANCE LLP","InspectionYear":2023,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":3487,"FirmNames":"AUDIT ALLIANCE LLP","InspectionYear":2023,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm inaccurately communicated to the audit committee that it identified uncorrected misstatements and misstatements that the issuer corrected. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":3487,"FirmNames":"AUDIT ALLIANCE LLP","InspectionYear":2023,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make a required communication to the audit committee related to the firm's evaluation of the issuer's ability to continue as a going concern. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":3487,"FirmNames":"AUDIT ALLIANCE LLP","InspectionYear":2023,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":3487,"FirmNames":"AUDIT ALLIANCE LLP","InspectionYear":2023,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide or discuss with the audit committee a draft of the firm's audit report. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":3487,"FirmNames":"AUDIT ALLIANCE LLP","InspectionYear":2023,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide or discuss with the audit committee a draft of the firm's audit report. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":3487,"FirmNames":"AUDIT ALLIANCE LLP","InspectionYear":2023,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":3487,"FirmNames":"AUDIT ALLIANCE LLP","InspectionYear":2023,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":3487,"FirmNames":"AUDIT ALLIANCE LLP","InspectionYear":2023,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide to management and the audit committee the required communications in writing of all material weaknesses identified during the audit. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements"},{"InspectionType":"Triennially Inspected","RegistrationId":3487,"FirmNames":"AUDIT ALLIANCE LLP","InspectionYear":2023,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not inquire of the audit committee about the risks of material misstatement including fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":3487,"FirmNames":"AUDIT ALLIANCE LLP","InspectionYear":2023,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":3487,"FirmNames":"AUDIT ALLIANCE LLP","InspectionYear":2023,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion"},{"InspectionType":"Triennially Inspected","RegistrationId":3487,"FirmNames":"AUDIT ALLIANCE LLP","InspectionYear":2023,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's audit report incorrectly identified one of the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":3487,"FirmNames":"AUDIT ALLIANCE LLP","InspectionYear":2023,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":13,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":3487,"FirmNames":"AUDIT ALLIANCE LLP","InspectionYear":2023,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":14,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm's report on Form AP either included inaccurate information or omitted information related to the participation in the audit by an other accounting firm. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6519,"FirmNames":"JLKZ CPA LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not identify and assess the risks of material misstatement at the assertion level for the significant accounts and disclosures it identified. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6519,"FirmNames":"JLKZ CPA LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6781,"FirmNames":"YCM CPA INC.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In two audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In these instances the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":6781,"FirmNames":"YCM CPA INC.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6781,"FirmNames":"YCM CPA INC.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In two audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":6781,"FirmNames":"YCM CPA INC.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6781,"FirmNames":"YCM CPA INC.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6781,"FirmNames":"YCM CPA INC.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 2200","DescriptionInTheFirmsInspectionReport":"The firm omitted required information from Item 5.2 Audit-Related Memberships Affiliations or Similar Arrangements in its reports on Form 2. In these instances the firm was non-compliant with PCAOB Rule 2200 Annual Report."},{"InspectionType":"Triennially Inspected","RegistrationId":457,"FirmNames":"Haynie & Company","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In these instances the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":457,"FirmNames":"Haynie & Company","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":457,"FirmNames":"Haynie & Company","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":457,"FirmNames":"Haynie & Company","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report omitted certain information regarding the period covered by its opinion on the issuer's financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":457,"FirmNames":"Haynie & Company","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":457,"FirmNames":"Haynie & Company","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not document the substance of its discussions with the audit committee about the potential effects of the relationships that as of the date of the firm's annual communication may have been reasonably thought to bear on the independence of the firm. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":759,"FirmNames":"Seligson & Giannattasio CPAs PC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures and communicated that a risk was significant when the firm had not identified it as such. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":759,"FirmNames":"Seligson & Giannattasio CPAs PC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the other audit reviewed the firm did not make a required communication to the audit committee related to the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":759,"FirmNames":"Seligson & Giannattasio CPAs PC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2415","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern but did not place it immediately following the opinion paragraph. In this instance the firm was non-compliant with AS 2415 Consideration of an Entity's Ability to Continue as a Going Concern."},{"InspectionType":"Triennially Inspected","RegistrationId":759,"FirmNames":"Seligson & Giannattasio CPAs PC","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1347,"FirmNames":"PricewaterhouseCoopers Audit","InspectionYear":2023,"Country":"France","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2024-09-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3525","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not make the required written communications to the audit committee regarding the scope of non-audit services related to ICFR. In this instance the firm was non-compliant with PCAOB Rule 3525 Audit Committee Pre-Approval of Non-Audit Services Related to Internal Control Over Financial Reporting."},{"InspectionType":"Triennially Inspected","RegistrationId":1351,"FirmNames":"PricewaterhouseCoopers Auditores Independentes Ltda.","InspectionYear":2023,"Country":"Brazil","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2024-09-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit reviewed and in 16 other audits the firm's report on Form AP included inaccurate information and/or omitted information related to the participation in the audit by certain other accounting firms. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1596,"FirmNames":"Frank, Rimerman & Co. LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-09-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1756,"FirmNames":"Deloitte & Associes","InspectionYear":2023,"Country":"France","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2024-09-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1015","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not exercise due professional care when planning and performing the audit because it did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 1015 Due Professional Care in the Performance of Work."},{"InspectionType":"Triennially Inspected","RegistrationId":1756,"FirmNames":"Deloitte & Associes","InspectionYear":2023,"Country":"France","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2024-09-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":1756,"FirmNames":"Deloitte & Associes","InspectionYear":2023,"Country":"France","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2024-09-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a relevant assertion for certain significant accounts and disclosures. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":3080,"FirmNames":"Ernst & Young Vietnam Limited","InspectionYear":2023,"Country":"Vietnam","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-09-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":3080,"FirmNames":"Ernst & Young Vietnam Limited","InspectionYear":2023,"Country":"Vietnam","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-09-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":3080,"FirmNames":"Ernst & Young Vietnam Limited","InspectionYear":2023,"Country":"Vietnam","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-09-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of two audits reviewed the firm did not make certain required communications to the audit committee related to the name location and/or planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":3080,"FirmNames":"Ernst & Young Vietnam Limited","InspectionYear":2023,"Country":"Vietnam","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-09-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":3080,"FirmNames":"Ernst & Young Vietnam Limited","InspectionYear":2023,"Country":"Vietnam","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-09-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":3080,"FirmNames":"Ernst & Young Vietnam Limited","InspectionYear":2023,"Country":"Vietnam","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-09-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 2200","DescriptionInTheFirmsInspectionReport":"In one instance the firm did not file a report on Form 3 by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 2203 Special Reports."},{"InspectionType":"Triennially Inspected","RegistrationId":3080,"FirmNames":"Ernst & Young Vietnam Limited","InspectionYear":2023,"Country":"Vietnam","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-09-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's report on Form AP included inaccurate information regarding the periods audited during a single audit engagement for which the individual named in Item 3.1.a.6 served as engagement partner. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":177,"FirmNames":"Mah & Associates, LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed and in four other audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":177,"FirmNames":"Mah & Associates, LLP","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed and in four other audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":318,"FirmNames":"L J Soldinger Associates, LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":318,"FirmNames":"L J Soldinger Associates, LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":318,"FirmNames":"L J Soldinger Associates, LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":318,"FirmNames":"L J Soldinger Associates, LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":1020,"FirmNames":"KPMG","InspectionYear":2023,"Country":"Australia","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1015","DescriptionInTheFirmsInspectionReport":"In two of two audits reviewed the firm did not exercise due professional care when planning and performing the audit because it did not perform procedures as instructed to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances the firm was non-compliant with AS 1015 Due Professional Care in the Performance of Work."},{"InspectionType":"Triennially Inspected","RegistrationId":1020,"FirmNames":"KPMG","InspectionYear":2023,"Country":"Australia","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make certain required communications to the audit committee related to the name location and planned responsibilities of an other accounting firm or other persons not employed by the firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1020,"FirmNames":"KPMG","InspectionYear":2023,"Country":"Australia","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit reviewed and in one previous audit of this issuer the firm's report on Form AP either omitted information and/or included inaccurate information related to the participation in the audit by certain other accounting firms. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1173,"FirmNames":"Dale Matheson Carr-Hilton LaBonte LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not evaluate whether control deficiencies individually or in combination represented a material weakness that required communication to management and the audit committee. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":1173,"FirmNames":"Dale Matheson Carr-Hilton LaBonte LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1185,"FirmNames":"Ziv Haft Certified Public Accountants (Isr.)","InspectionYear":2022,"Country":"Israel","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand certain procedures performed by the engagement quality reviewer including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In this instance the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":1185,"FirmNames":"Ziv Haft Certified Public Accountants (Isr.)","InspectionYear":2022,"Country":"Israel","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not make a required communication to the issuer's audit committee related to the firm's evaluation of the quality of the issuer's financial reporting. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1424,"FirmNames":"PricewaterhouseCoopers Zhong Tian LLP","InspectionYear":2023,"Country":"China","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of seven audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1424,"FirmNames":"PricewaterhouseCoopers Zhong Tian LLP","InspectionYear":2023,"Country":"China","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1424,"FirmNames":"PricewaterhouseCoopers Zhong Tian LLP","InspectionYear":2023,"Country":"China","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of six audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":1424,"FirmNames":"PricewaterhouseCoopers Zhong Tian LLP","InspectionYear":2023,"Country":"China","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In two of six audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":1424,"FirmNames":"PricewaterhouseCoopers Zhong Tian LLP","InspectionYear":2023,"Country":"China","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In one of seven audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":1424,"FirmNames":"PricewaterhouseCoopers Zhong Tian LLP","InspectionYear":2023,"Country":"China","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of seven audits reviewed the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a relevant assertion for a significant account and disclosure. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":1424,"FirmNames":"PricewaterhouseCoopers Zhong Tian LLP","InspectionYear":2023,"Country":"China","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of seven audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":1424,"FirmNames":"PricewaterhouseCoopers Zhong Tian LLP","InspectionYear":2023,"Country":"China","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1424,"FirmNames":"PricewaterhouseCoopers Zhong Tian LLP","InspectionYear":2023,"Country":"China","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":3723,"FirmNames":"FORVIS MAZARS AUDIT S.A.S. BENEFICIO E INTERES COLECTIVO - BIC","InspectionYear":2023,"Country":"Colombia","GlobalNetwork":"","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":5395,"FirmNames":"Marcum Asia CPAs LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of five audits reviewed the firm did not make a required communication to the audit committee related to the name location and/or planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5395,"FirmNames":"Marcum Asia CPAs LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of five audits reviewed the firm did not make a required communication to the audit committee related to conclusions regarding critical accounting estimates. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5395,"FirmNames":"Marcum Asia CPAs LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In one of five audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":5395,"FirmNames":"Marcum Asia CPAs LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of five audits reviewed the firm's audit report incorrectly stated the period covered by certain of the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":5395,"FirmNames":"Marcum Asia CPAs LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 2200","DescriptionInTheFirmsInspectionReport":"The firm omitted required information related to Item 5.2 Audit-Related Memberships Affiliations or Similar Arrangements from its report on Form 2. In this instance the firm was non-compliant with PCAOB Rule 2200 Annual Report."},{"InspectionType":"Triennially Inspected","RegistrationId":5395,"FirmNames":"Marcum Asia CPAs LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of five audits reviewed the firm's report on Form AP included inaccurate information regarding the office of the firm issuing the audit report. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":5395,"FirmNames":"Marcum Asia CPAs LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of five audits reviewed the firm's report on Form AP included inaccurate information related to the participation in the audit by certain other accounting firms. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6784,"FirmNames":"BKR - LOPES, MACHADO AUDITORES","InspectionYear":2023,"Country":"Brazil","GlobalNetwork":"","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":6784,"FirmNames":"BKR - LOPES, MACHADO AUDITORES","InspectionYear":2023,"Country":"Brazil","GlobalNetwork":"","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6784,"FirmNames":"BKR - LOPES, MACHADO AUDITORES","InspectionYear":2023,"Country":"Brazil","GlobalNetwork":"","InspectionReportDate":"2024-08-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":274,"FirmNames":"EisnerAmper LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-07-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":274,"FirmNames":"EisnerAmper LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-07-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the engagement team did not take into account certain required factors in determining whether or not certain matters were critical audit matters. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1358,"FirmNames":"PricewaterhouseCoopers AG","InspectionYear":2023,"Country":"Switzerland","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2024-07-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the audit committee in a timely manner related to the name location and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1358,"FirmNames":"PricewaterhouseCoopers AG","InspectionYear":2023,"Country":"Switzerland","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2024-07-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team did not take into account certain required factors in determining whether or not certain matters were critical audit matters. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1358,"FirmNames":"PricewaterhouseCoopers AG","InspectionYear":2023,"Country":"Switzerland","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2024-07-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's independence communication with the audit committee did not describe a relationship between the firm and a person in a financial reporting oversight role at the issuer that may have been reasonably thought to bear on the independence of the firm. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":3501,"FirmNames":"DBBMCKENNON","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-07-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":3501,"FirmNames":"DBBMCKENNON","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-07-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit and in one previous audit of this issuer the firm's report on Form AP included inaccurate information regarding the issuer CIK number. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":5930,"FirmNames":"Moore MSLL Lima Lucchesi Auditores e Contadores Ltda.","InspectionYear":2023,"Country":"Brazil","GlobalNetwork":"","InspectionReportDate":"2024-07-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not (1) inquire of management and others within the company about the risks of material misstatement including fraud risks; and (2) hold a discussion among the key engagement team members about the potential for material misstatement due to fraud. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":1411,"FirmNames":"Ernst & Young Chartered Accountants","InspectionYear":2023,"Country":"Ireland","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make a required communication to the audit committee related to certain planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1411,"FirmNames":"Ernst & Young Chartered Accountants","InspectionYear":2023,"Country":"Ireland","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":1698,"FirmNames":"Ernst & Young Incorporated","InspectionYear":2023,"Country":"South Africa","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1015","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not exercise due professional care when planning and performing the audit because it did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 1015 Due Professional Care in the Performance of Work."},{"InspectionType":"Triennially Inspected","RegistrationId":1698,"FirmNames":"Ernst & Young Incorporated","InspectionYear":2023,"Country":"South Africa","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1698,"FirmNames":"Ernst & Young Incorporated","InspectionYear":2023,"Country":"South Africa","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not (1) establish a sufficient understanding of the terms of the audit engagement with the audit committee as the firm did not communicate to the audit committee the responsibilities of the auditor and the responsibilities of management (2) record an understanding of the terms of the audit engagement in an engagement letter and (3) provide the engagement letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1698,"FirmNames":"Ernst & Young Incorporated","InspectionYear":2023,"Country":"South Africa","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"·\tIn one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":2136,"FirmNames":"Mazars LLP","InspectionYear":2023,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1015","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not adequately plan the audit to ensure that an unregistered firm that played a role in the audit would not violate the Act and PCAOB Rule 2100 Registration Requirements for Public Accounting Firms by playing a substantial role. In this instance the firm was non-compliant with AS 1015 Due Professional Care in the Performance of Work and AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":2136,"FirmNames":"Mazars LLP","InspectionYear":2023,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not adequately plan the audit to ensure that an unregistered firm that played a role in the audit would not violate the Act and PCAOB Rule 2100 Registration Requirements for Public Accounting Firms by playing a substantial role. In this instance the firm was non-compliant with AS 1015 Due Professional Care in the Performance of Work and AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":2136,"FirmNames":"Mazars LLP","InspectionYear":2023,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 2100","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not adequately plan the audit to ensure that an unregistered firm that played a role in the audit would not violate the Act and PCAOB Rule 2100 Registration Requirements for Public Accounting Firms by playing a substantial role. In this instance the firm was non-compliant with AS 1015 Due Professional Care in the Performance of Work and AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":2136,"FirmNames":"Mazars LLP","InspectionYear":2023,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of an other accounting firm and other persons not employed by the firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2136,"FirmNames":"Mazars LLP","InspectionYear":2023,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's report on Form AP included inaccurate information and omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":3627,"FirmNames":"Sadler, Gibb & Associates, LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not establish an understanding of the terms of the audit engagement with the audit committee record such understanding in an engagement letter and provide the engagement letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees"},{"InspectionType":"Triennially Inspected","RegistrationId":3627,"FirmNames":"Sadler, Gibb & Associates, LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not include in its audit report an opinion on the issuer's financial position for the prior year. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":3627,"FirmNames":"Sadler, Gibb & Associates, LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":3627,"FirmNames":"Sadler, Gibb & Associates, LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6398,"FirmNames":"RH CPA","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the name of the person who prepared the additional documentation and the reason for adding it. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6398,"FirmNames":"RH CPA","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6398,"FirmNames":"RH CPA","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not inquire of the audit committee about whether it was aware of matters relevant to the audit including but not limited to violations or possible violations of laws or regulations. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6398,"FirmNames":"RH CPA","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make certain required communications to the audit committee related to (1) the significant risks identified through its risk assessment procedures; and (2) the planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6398,"FirmNames":"RH CPA","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not establish an understanding of the terms of the audit engagement with the audit committee and determine that the audit committee acknowledged and agreed to the terms of the engagement. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6398,"FirmNames":"RH CPA","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6398,"FirmNames":"RH CPA","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6398,"FirmNames":"RH CPA","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not provide to the audit committee the required communications in writing of all material weaknesses identified during the audit. In these instances the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":6398,"FirmNames":"RH CPA","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":6398,"FirmNames":"RH CPA","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not inquire of the audit committee and management about the risks of material misstatement including fraud risks. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6398,"FirmNames":"RH CPA","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not inquire of the audit committee regarding the audit committee's understanding of the issuer's relationships and transactions with related parties that are significant to the issuer and whether any member of the audit committee had concerns regarding relationships or transactions with related parties and if so the substance of those concerns. In these instances the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":6398,"FirmNames":"RH CPA","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the engagement team did not perform any procedures to comply with the requirements related to critical audit matters. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6398,"FirmNames":"RH CPA","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6398,"FirmNames":"RH CPA","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":13,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's audit report stated that there were no critical audit matters but the engagement team did not perform procedures to determine whether or not matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements were critical audit matters. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6398,"FirmNames":"RH CPA","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":14,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6398,"FirmNames":"RH CPA","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":15,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not describe in writing to the audit committee the non-audit services provided to the issuer that as of the date of the firm's annual communication may have been reasonably thought to bear on the independence of the firm. In these instances the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":6644,"FirmNames":"Kreston GTA LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":6644,"FirmNames":"Kreston GTA LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6644,"FirmNames":"Kreston GTA LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees"},{"InspectionType":"Triennially Inspected","RegistrationId":6644,"FirmNames":"Kreston GTA LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make certain required communications to the audit committee related to (1) the significant risks identified through its risk assessment procedures; (2) the firm's evaluation of the issuer's ability to continue as a going concern; (3) an overview of the overall audit strategy; (4) the results of the audit prior to the issuance of the auditor's report; (5) the critical accounting policies and practices and critical accounting estimates; and (6) the firm's evaluation of the quality of the issuer's financial reporting. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6644,"FirmNames":"Kreston GTA LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not establish an understanding of the terms of the audit engagement with the audit committee record such understanding in an engagement letter and determine that the audit committee acknowledged and agreed to the terms of the engagement. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6644,"FirmNames":"Kreston GTA LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make certain required communications to the audit committee until after the issuance of the auditor's report. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6644,"FirmNames":"Kreston GTA LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide or discuss with the audit committee a draft of the firm's audit report. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6644,"FirmNames":"Kreston GTA LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6644,"FirmNames":"Kreston GTA LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6644,"FirmNames":"Kreston GTA LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide to management and the audit committee the required communications in writing of all material weaknesses identified during the audit. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":6644,"FirmNames":"Kreston GTA LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":6644,"FirmNames":"Kreston GTA LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6644,"FirmNames":"Kreston GTA LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6644,"FirmNames":"Kreston GTA LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":13,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6644,"FirmNames":"Kreston GTA LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":14,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In one audit the firm included in its audit report a paragraph indicating (1) that the financial statements of the prior period were audited by another auditor (2) the date of the audit report of the predecessor auditor and (3) the type of report issued by the predecessor auditor but did not place it immediately following the opinion paragraph. In this instance the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":6644,"FirmNames":"Kreston GTA LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":15,"AuditingStandard":"PCAOB Rule 2200","DescriptionInTheFirmsInspectionReport":"In one instance the firm did not file its report on Form 2 by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 2201 Time for Filing of Annual Report."},{"InspectionType":"Triennially Inspected","RegistrationId":6644,"FirmNames":"Kreston GTA LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":16,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6644,"FirmNames":"Kreston GTA LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":17,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6644,"FirmNames":"Kreston GTA LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2024-06-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":18,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide the audit committee the required independence communications. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Annually Inspected","RegistrationId":23,"FirmNames":"Baker Tilly US, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Annually Inspected","RegistrationId":23,"FirmNames":"Baker Tilly US, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Annually Inspected","RegistrationId":23,"FirmNames":"Baker Tilly US, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the firm did not evaluate certain factors when assessing the risks of material misstatement related to a significant account. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":23,"FirmNames":"Baker Tilly US, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Annually Inspected","RegistrationId":23,"FirmNames":"Baker Tilly US, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In two of 12 audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Annually Inspected","RegistrationId":23,"FirmNames":"Baker Tilly US, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In one of 10 audits reviewed the firm did not make a required communication to management related to an identified misstatement. In this instance the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Annually Inspected","RegistrationId":23,"FirmNames":"Baker Tilly US, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of seven audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":23,"FirmNames":"Baker Tilly US, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of seven audits reviewed the firm's communication of a critical audit matter in the auditor's report did not refer to the relevant financial statement accounts or disclosures related to the critical audit matter. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":23,"FirmNames":"Baker Tilly US, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In two of 12 audits reviewed the firm's independence communications with the audit committee inaccurately described the professional standards related to required communications. In one of these audits the firm did not describe in writing to the audit committee all relationships that as of the date of the firm's communication may have been thought to bear on the firm's independence. In these instances the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Annually Inspected","RegistrationId":100,"FirmNames":"WithumSmith+Brown, PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 15 audits reviewed the firm did not make a required communication to the audit committee related to the issuer's critical accounting policies and practices. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":100,"FirmNames":"WithumSmith+Brown, PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of 15 audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Annually Inspected","RegistrationId":100,"FirmNames":"WithumSmith+Brown, PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In two of 15 audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Annually Inspected","RegistrationId":100,"FirmNames":"WithumSmith+Brown, PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In one of 15 audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Annually Inspected","RegistrationId":100,"FirmNames":"WithumSmith+Brown, PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of five audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":100,"FirmNames":"WithumSmith+Brown, PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In five of 10 audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In one of these audits and one additional audit reviewed the engagement team did not take into account certain required factors in determining whether or not one or more matters were critical audit matters. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":100,"FirmNames":"WithumSmith+Brown, PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team did not take into account certain required factors in determining whether or not one or more matters were critical audit matters. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":100,"FirmNames":"WithumSmith+Brown, PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In five of 10 audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":100,"FirmNames":"WithumSmith+Brown, PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In one of 11 audits reviewed the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Annually Inspected","RegistrationId":100,"FirmNames":"WithumSmith+Brown, PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of 15 audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In four of 58 audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 33 audits reviewed the firm did not make certain required communication to the issuer's audit committee related to the names locations and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit prior to the issuance of the auditor's report. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 33 audits reviewed the firm did not make certain required communication to the issuer's audit committee related to the names locations and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In 16 of 31 audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In nine of 58 audits reviewed the firm did not appropriately evaluate certain factors when determining that there were no risks of material misstatement related to certain relevant assertions for one or more significant accounts and disclosures. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of 58 audits reviewed the firm did not revise its risk assessment related to a significant account and disclosure after obtaining audit evidence that contradicted the audit evidence on which the firm originally based its risk assessment. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of 45 audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of 57 audits reviewed the firm's audit report was incorrectly dated. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In one of 26 audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In this instance the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In eight of 26 audits reviewed the firm did not make certain required communications to the audit committee related to the name location and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of 26 audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In two of 26 audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In three of 26 audits reviewed the firm did not inquire of the audit committee management and/or others within the company about the risks of material misstatement including fraud risks. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of 26 audits reviewed the firm did not presume that there was a fraud risk involving improper revenue recognition and did not have an appropriate rationale for how this presumption was overcome. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the firm did not communicate in writing to management and the audit committee all significant deficiencies identified during the audit. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In 14 of 26 audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In four of 26 audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of 26 audits reviewed the firm's audit report was not addressed to the shareholders. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In three of 14 audits reviewed the firm's communication of certain critical audit matters in the audit report did not describe for a matter the principal considerations that led the firm to determine that the matter was a critical audit matter or included language that was inconsistent with information in the firm's audit documentation. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of 14 audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In addition the engagement team did not take into account certain required factors in determining whether or not certain matters were critical audit matters. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of 26 audits reviewed the firm's report on Form AP included inaccurate information regarding the issuer CIK number. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of 26 audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by certain other accounting firms. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In 11 of 12 audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to determine who performed the work and the date such work was completed and/or who reviewed the work and the date of such review. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to determine who reviewed the work. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In six of 12 audits reviewed the firm did not obtain the required engagement quality review for the audit. In these instances the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In this instance the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In eight of 12 audits reviewed the firm did not make any of the required communications to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the firm did not make a required communication to the audit committee related to an overview of the overall audit strategy. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the firm did not establish an understanding of the terms of the audit engagement with the audit committee record such understanding in an engagement letter and provide the engagement letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In four of 12 audits reviewed the firm did not provide to management and the audit committee the required communications in writing of all material weaknesses identified during the audit. In these instances the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the firm did not communicate to the audit committee the definition of material weaknesses and clearly distinguish to which category the deficiencies being communicated relate. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the firm communicated in writing to the audit committee that there were no significant deficiencies identified during the audit. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":13,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the firm did not perform any risk assessment procedures to identify and assess risks of material misstatement. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":14,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In two of 12 audits reviewed the firm did not perform analytical procedures as part of its risk assessment procedures. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":15,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In 10 of 12 audits reviewed the firm did not identify and assess the risks of material misstatement related to certain significant accounts and disclosures. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":16,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In 10 of 12 audits reviewed the firm did not inquire of the audit committee management and/or others within the company about risks of material misstatement and/or fraud risks. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":17,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In eight of 12 audits reviewed the firm did not identify a fraud risk related to the risk of management override of controls. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":18,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In six of 12 audits reviewed the firm did not hold a discussion among the key engagement team members about the potential for material misstatement due to fraud. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":19,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the firm did not provide management with a list of uncorrected misstatements to be included in or attached to the management representation letter. In this instance the firm was non-compliant with AS 2805 Management Representations."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":20,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of 12 audits reviewed the firm's audit report incorrectly identified certain of the issuer's financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":21,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":22,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of five audits reviewed the engagement team did not perform any procedures to comply with the requirements related to critical audit matters. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":23,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In four of five audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":24,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of five audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":25,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":26,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the firm's report on Form AP included inaccurate information regarding the U.S. state of the office of the firm that issued the opinion. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":27,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In two of 59 audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 29 audits reviewed the firm did not make certain required communications related to the names and locations of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 29 audits reviewed the firm did not communicate to the audit committee certain significant changes to the planned audit strategy that had initially been communicated to the audit committee and the reasons for such changes. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of 29 audits reviewed the firm did not make a required communication to the audit committee in a timely manner and/or prior to the issuance of the auditor's report. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of 59 audits reviewed the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to certain significant accounts and disclosures. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of 59 audits reviewed the firm did not evaluate certain factors when assessing the risks of material misstatement related to a significant account. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In three of 51 audits reviewed the firm did not communicate to management in writing all control deficiencies identified during the audit and/or inform the audit committee when such communication had been made prior to the issuance of the auditor's report. In these instances the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of 37 audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of 37 audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of 58 audits reviewed the firm's audit report omitted one of the issuer's financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of 43 audits reviewed the engagement team did not take into account certain required factors in determining whether or not certain matters were critical audit matters. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of 43 audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include one or more matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of 43 audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":13,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of 43 audits reviewed the firm's communication of a critical audit matter in the audit report omitted aspects of how the critical audit matter was addressed in the audit that the firm had determined were necessary to communicate. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":14,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In three of 31 audits reviewed the firm's report on Form AP included inaccurate information related to the participation in the audit by certain other accounting firms. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":49,"FirmNames":"RSM US LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 13 audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the name location and planned responsibilities of other accounting firms that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":49,"FirmNames":"RSM US LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of 17 audits reviewed the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a relevant assertion for a significant account. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":49,"FirmNames":"RSM US LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one of eight audits reviewed the firm did not sufficiently evaluate the appropriateness of the issuer's disclosures related to an apparent limitation of management's assessment of ICFR. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":49,"FirmNames":"RSM US LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In six of 13 audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select entries for testing. In one of these audits the firm did not examine the underlying support for certain journal entries it identified for testing. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Annually Inspected","RegistrationId":49,"FirmNames":"RSM US LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In six of 13 audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select entries for testing. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Annually Inspected","RegistrationId":49,"FirmNames":"RSM US LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In one of 14 audits reviewed the firm did not make a required communication to management related to an identified misstatement. In this instance the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Annually Inspected","RegistrationId":49,"FirmNames":"RSM US LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3524","DescriptionInTheFirmsInspectionReport":"In one of 13 audits reviewed the firm did not describe in writing to the issuer's audit committee the scope of certain permissible tax services; the fee structure for these services; and any side letter or other amendment to the engagement letter or any other agreement between the firm and the issuer related to these services. In this instance the firm was non-compliant with PCAOB Rule 3524 Audit Committee Pre-Approval of Certain Tax Services."},{"InspectionType":"Annually Inspected","RegistrationId":173,"FirmNames":"Crowe LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In eight of 15 audits reviewed the firm did not make certain required communications to the audit committee related to the names locations and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":173,"FirmNames":"Crowe LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one of 13 audits reviewed the firm did not communicate to management in writing all control deficiencies identified during the audit. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":450,"FirmNames":"LBMC, PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1015","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not adequately plan the audit to ensure that an unregistered firm that played a role in the audit would not violate the Act and PCAOB Rule 2100 Registration Requirements for Public Accounting Firms by playing a substantial role. In this instance the firm was non-compliant with AS 1015 Due Professional Care in the Performance of Work and AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":450,"FirmNames":"LBMC, PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not adequately plan the audit to ensure that an unregistered firm that played a role in the audit would not violate the Act and PCAOB Rule 2100 Registration Requirements for Public Accounting Firms by playing a substantial role. In this instance the firm was non-compliant with AS 1015 Due Professional Care in the Performance of Work and AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":450,"FirmNames":"LBMC, PC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 2100","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not adequately plan the audit to ensure that an unregistered firm that played a role in the audit would not violate the Act and PCAOB Rule 2100 Registration Requirements for Public Accounting Firms by playing a substantial role. In this instance the firm was non-compliant with AS 1015 Due Professional Care in the Performance of Work and AS 2101 Audit Planning."},{"InspectionType":"Annually Inspected","RegistrationId":659,"FirmNames":"Moss Adams LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In three of eight audits reviewed the firm did not make certain required communications to the audit committee related to other material written communications with management. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":659,"FirmNames":"Moss Adams LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In three of eight audits reviewed the firm did not make certain required communications to the audit committee related to the name location and planned responsibilities of other accounting firms that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":659,"FirmNames":"Moss Adams LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In three of six audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Annually Inspected","RegistrationId":659,"FirmNames":"Moss Adams LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In three of six audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Annually Inspected","RegistrationId":659,"FirmNames":"Moss Adams LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In two of eight audits reviewed the firm communicated in writing to the audit committee that there were no significant deficiencies identified during the audit. In these instances the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":659,"FirmNames":"Moss Adams LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In one of eight audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Annually Inspected","RegistrationId":659,"FirmNames":"Moss Adams LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a relevant assertion for a significant account and disclosure. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":659,"FirmNames":"Moss Adams LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of 10 audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":925,"FirmNames":"Cohen & Company, Ltd.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In eight of nine audits reviewed the firm did not make a required communication to the audit committee related to the timing of the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":925,"FirmNames":"Cohen & Company, Ltd.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":925,"FirmNames":"Cohen & Company, Ltd.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of nine audits reviewed the firm's report on Form AP included inaccurate information regarding whether the audit client was an issuer other than an employee benefit plan or investment company; an employee benefit plan; or an investment company. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1026,"FirmNames":"KPMG","InspectionYear":2023,"Country":"Taiwan","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1015","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not exercise due professional care when planning and performing the audit because it did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 1015 Due Professional Care in the Performance of Work."},{"InspectionType":"Triennially Inspected","RegistrationId":1026,"FirmNames":"KPMG","InspectionYear":2023,"Country":"Taiwan","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1110,"FirmNames":"Kreischer Miller","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed and in one other audit the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1110,"FirmNames":"Kreischer Miller","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed and in one other audit the firm did not file its report on Form AP by the relevant deadline. In addition in one of these audits the firm's report on Form AP included inaccurate information regarding the issuer CIK number. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1277,"FirmNames":"Ernst & Young Ltd.","InspectionYear":2023,"Country":"Bermuda","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1015","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not exercise due professional care when planning and performing the audit because it did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 1015 Due Professional Care in the Performance of Work."},{"InspectionType":"Triennially Inspected","RegistrationId":1366,"FirmNames":"PricewaterhouseCoopers","InspectionYear":2023,"Country":"Ireland","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1366,"FirmNames":"PricewaterhouseCoopers","InspectionYear":2023,"Country":"Ireland","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm communicated in writing to the audit committee that there were no significant deficiencies identified during the audit even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":1655,"FirmNames":"Ernst & Young Ltd.","InspectionYear":2023,"Country":"Cayman Islands","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-06-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1015","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not exercise due professional care when planning and performing the audit because it did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 1015 Due Professional Care in the Performance of Work."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In three of 56 audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 55 audits reviewed the firm did not make certain required communications to the audit committee related to uncorrected misstatements. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In one of 36 audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In two of 56 audits reviewed the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to certain significant accounts and disclosures. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of 56 audits reviewed the firm did not evaluate certain factors when determining whether certain of the identified and assessed risks of material misstatement related to a significant account were significant risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of 44 audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include a matter that was communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In three of 44 audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In one of five audits reviewed the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of 35 audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 52 audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the names locations and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit in a timely manner. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In five of 44 audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of 57 audits reviewed the firm did not perform a retrospective review of certain accounting estimates in a significant account and disclosure to determine whether management's judgments and assumptions related to these estimates indicated possible bias on the part of management. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of 40 audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include one or more matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of 40 audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 2200","DescriptionInTheFirmsInspectionReport":"The firm's report on Form 2 omitted information related to certain arrangements whether by contract or otherwise with other entities through or from which the firm employed or leased personnel to perform audit services. In this instance the firm was non-compliant with PCAOB Rule 2200 Annual Report."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In three of 56 audits reviewed and in one other audit the firm's report on Form AP either included inaccurate information or omitted information related to the participation in the audit by certain other accounting firms. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In one of 25 audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of 29 audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of 29 audits reviewed an other auditor used by the firm had obtained a letter of representation from management for one of the issuer's non-U.S. components but the firm did not retain this letter. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of 19 audits reviewed the firm did not make certain required communications to the audit committee related to the name location and planned responsibilities of other accounting firms that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of 29 audits reviewed the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a relevant assertion for a significant account and disclosure. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one of 19 audits reviewed the firm did not include in its report on ICFR a disclosure regarding the exclusion of acquired businesses from the scope of both management's assessment and the firm's audit of ICFR. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In 12 of 25 audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In six of 25 audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In three of 15 audits reviewed the firm did not make a required communication to management related to one or more identified misstatements. In these instances the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In three of 23 audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of 19 audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by other accounting firms. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In two of 21 audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In these instances the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In nine of 28 audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of 25 audits reviewed the firm did not make certain required communications to the issuer's audit committee related to corrected misstatements. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of 25 audits reviewed the firm did not make certain required communications to the issuer's audit committee related to critical accounting estimates. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In two of 27 audits reviewed the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to one or more significant accounts and/or disclosures. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one of 20 audits reviewed the firm did not communicate to management in writing all control deficiencies identified during the audit. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one of 19 audits reviewed the firm's audit report on the audit of internal control over financial reporting was not addressed to the shareholders and the board of directors. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of 27 audits reviewed the firm did not perform a retrospective review of certain accounting estimates in a significant account and disclosure to determine whether management's judgments and assumptions related to these estimates indicated possible bias on the part of management. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of 25 audits reviewed the firm did not provide management with a complete list of uncorrected misstatements included in or attached to the management representation letter. In this instance the firm was non-compliant with AS 2805 Management Representations."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In one of 25 audits reviewed the firm did not make a required communication to management related to an identified misstatement. In this instance the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of 27 audits reviewed the firm's audit report incorrectly identified one of the issuer's financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In four of 20 audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include one or more matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In addition in one of these audits the engagement team did not take into account certain required factors in determining whether or not a matter was a critical audit matter. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of 20 audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":13,"AuditingStandard":"PCAOB Rule 3524","DescriptionInTheFirmsInspectionReport":"In three of 19 audits reviewed the firm did not discuss with the audit committee the potential effects of permissible tax services on the independence of the firm in connection with seeking audit committee pre-approval of the services. In these instances the firm was non-compliant with PCAOB Rule 3524 Audit Committee Pre-Approval of Certain Tax Services."},{"InspectionType":"Triennially Inspected","RegistrationId":444,"FirmNames":"Assure CPA, LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make a required communication to the audit committee related to the timing of the audit. In addition in one of these audits the firm did not communicate to the audit committee changes to the significant risks that had initially been identified and communicated to the audit committee and the reasons for such changes. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":444,"FirmNames":"Assure CPA, LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make a required communication to the audit committee related to the timing of the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":444,"FirmNames":"Assure CPA, LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not evaluate whether control deficiencies individually or in combination represented a material weakness or significant deficiency that required communication to management and the audit committee. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":445,"FirmNames":"Tait, Weller & Baker, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":445,"FirmNames":"Tait, Weller & Baker, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm's report on Form AP included inaccurate information regarding whether the audit client was an issuer other than an employee benefit plan or investment company; an employee benefit plan; or an investment company. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":726,"FirmNames":"Whitley Penn LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not inquire of the internal audit function about the risks of material misstatement including fraud risks. In this instance the firm was noncompliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":726,"FirmNames":"Whitley Penn LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":1057,"FirmNames":"Somekh Chaikin","InspectionYear":2023,"Country":"Israel","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1104,"FirmNames":"Deloitte Touche Tohmatsu","InspectionYear":2023,"Country":"Hong Kong","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a relevant assertion for a significant account and disclosure. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":1104,"FirmNames":"Deloitte Touche Tohmatsu","InspectionYear":2023,"Country":"Hong Kong","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm communicated in writing to the audit committee that there were no significant deficiencies identified during the audit even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":1113,"FirmNames":"Deloitte Touche Tohmatsu Certified Public Accountants LLP","InspectionYear":2023,"Country":"China","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not make certain required communications to the audit committee related to the name location and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1113,"FirmNames":"Deloitte Touche Tohmatsu Certified Public Accountants LLP","InspectionYear":2023,"Country":"China","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a relevant assertion for a significant account and disclosure. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":1113,"FirmNames":"Deloitte Touche Tohmatsu Certified Public Accountants LLP","InspectionYear":2023,"Country":"China","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm communicated in writing to the audit committee that there were no significant deficiencies identified during the audit even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In these instances the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":1113,"FirmNames":"Deloitte Touche Tohmatsu Certified Public Accountants LLP","InspectionYear":2023,"Country":"China","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not inform the audit committee that it had communicated to management in writing all control deficiencies identified during the audit. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":1113,"FirmNames":"Deloitte Touche Tohmatsu Certified Public Accountants LLP","InspectionYear":2023,"Country":"China","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In three of three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1172,"FirmNames":"Bober, Markey, Fedorovich & Company","InspectionYear":2024,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's report on Form AP included inaccurate information regarding the issuer CIK number and office issuing the audit report. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1208,"FirmNames":"Deloitte LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1015","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not exercise due professional care when planning and performing the audit because it did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 1015 Due Professional Care in the Performance of Work."},{"InspectionType":"Triennially Inspected","RegistrationId":1208,"FirmNames":"Deloitte LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not make a required communication to the audit committee related to corrected misstatements. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1208,"FirmNames":"Deloitte LLP","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In four of four audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":1408,"FirmNames":"Ernst & Young Hua Ming LLP","InspectionYear":2023,"Country":"China","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1409,"FirmNames":"Ernst & Young","InspectionYear":2023,"Country":"Hong Kong","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make a required communication to the audit committee related to the name location and/or planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1409,"FirmNames":"Ernst & Young","InspectionYear":2023,"Country":"Hong Kong","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not inquire of certain operating personnel within the company about fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":1930,"FirmNames":"MNP LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make a required communication to the issuer's audit committee related to the name location and planned responsibilities of other accounting firms and other persons not employed by the firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6143,"FirmNames":"BD & Company, Inc.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the audit committee related to (1) an overview of the overall audit strategy; and (2) certain critical accounting policies and certain critical accounting estimates. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6143,"FirmNames":"BD & Company, Inc.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6143,"FirmNames":"BD & Company, Inc.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6143,"FirmNames":"BD & Company, Inc.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6143,"FirmNames":"BD & Company, Inc.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6143,"FirmNames":"BD & Company, Inc.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-05-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":232,"FirmNames":"Ferlita, Walsh, Gonzalez & Rodriguez, P.A.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-04-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1133,"FirmNames":"Deloitte Bedrijfsrevisoren / Réviseurs d’Entreprises BV/SRL","InspectionYear":2023,"Country":"Belgium","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2024-04-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1133,"FirmNames":"Deloitte Bedrijfsrevisoren / Réviseurs d’Entreprises BV/SRL","InspectionYear":2023,"Country":"Belgium","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2024-04-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one audit the firm communicated in writing to the audit committee that there were no significant deficiencies identified during the audit. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":1251,"FirmNames":"EY GmbH & Co. KG Wirtschaftspruefungsgesellschaft","InspectionYear":2022,"Country":"Germany","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-04-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the issuer's audit committee related to the name location and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1251,"FirmNames":"EY GmbH & Co. KG Wirtschaftspruefungsgesellschaft","InspectionYear":2022,"Country":"Germany","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-04-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was non- compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1294,"FirmNames":"Deloitte Statsautoriseret Revisionspartnerselskab","InspectionYear":2023,"Country":"Denmark","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2024-04-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 2200","DescriptionInTheFirmsInspectionReport":"In two instances the firm did not file its report on Form 3 by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 2203 Special Reports."},{"InspectionType":"Triennially Inspected","RegistrationId":1443,"FirmNames":"Ernst & Young","InspectionYear":2023,"Country":"Taiwan","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-04-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one audit reviewed other auditors used by the firm had performed procedures in response to certain significant risks communicated to them by the firm for certain of the issuer's components but the firm did not obtain and review and retain the other auditors' responses to those significant risks and the results of the other auditors' related procedures. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":2485,"FirmNames":"Simon & Edward, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-04-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1015","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not adequately plan the audit to ensure that an unregistered firm that played a role in the audit would not play a substantial role which is a violation of the Act and PCAOB Rule 2100 Registration Requirements for Public Accounting Firms. In this instance the firm was non-compliant with AS 1015 Due Professional Care in the Performance of Work and AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":2485,"FirmNames":"Simon & Edward, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-04-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not adequately plan the audit to ensure that an unregistered firm that played a role in the audit would not play a substantial role which is a violation of the Act and PCAOB Rule 2100 Registration Requirements for Public Accounting Firms. In this instance the firm was non-compliant with AS 1015 Due Professional Care in the Performance of Work and AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":2485,"FirmNames":"Simon & Edward, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-04-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 2100","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not adequately plan the audit to ensure that an unregistered firm that played a role in the audit would not play a substantial role which is a violation of the Act and PCAOB Rule 2100 Registration Requirements for Public Accounting Firms. In this instance the firm was non-compliant with AS 1015 Due Professional Care in the Performance of Work and AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":2485,"FirmNames":"Simon & Edward, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-04-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of an other accounting firm and/or other persons not employed by the firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2485,"FirmNames":"Simon & Edward, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-04-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non- compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":2485,"FirmNames":"Simon & Edward, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-04-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":2485,"FirmNames":"Simon & Edward, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-04-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2485,"FirmNames":"Simon & Edward, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-04-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm's report on Form AP included inaccurate information regarding the issuer CIK number. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1245,"FirmNames":"Salles, Sainz - Grant Thornton, S.C.","InspectionYear":2023,"Country":"Mexico","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2024-03-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added the name of the person who prepared the additional documentation and the reason for adding it. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1245,"FirmNames":"Salles, Sainz - Grant Thornton, S.C.","InspectionYear":2023,"Country":"Mexico","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2024-03-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a relevant assertion for a significant account. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":1245,"FirmNames":"Salles, Sainz - Grant Thornton, S.C.","InspectionYear":2023,"Country":"Mexico","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2024-03-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1245,"FirmNames":"Salles, Sainz - Grant Thornton, S.C.","InspectionYear":2023,"Country":"Mexico","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2024-03-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm's communication of critical audit matters in the audit report did not describe for a matter the principal considerations that led the firm to determine that the matter was a critical audit matter. In addition in this same audit the firm's communication of a critical audit matter in the audit report (1) included language that was inconsistent with information in the firm's audit documentation and (2) did not refer to the relevant financial statement disclosure related to the critical audit matter. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1245,"FirmNames":"Salles, Sainz - Grant Thornton, S.C.","InspectionYear":2023,"Country":"Mexico","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2024-03-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3524","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not discuss with the audit committee the potential effects of permissible tax services on the independence of the firm and document the substance of its discussions. In this instance the firm was non-compliant with PCAOB Rule 3524 Audit Committee Pre-Approval of Certain Tax Services."},{"InspectionType":"Triennially Inspected","RegistrationId":2769,"FirmNames":"Centurion ZD CPA & Co.","InspectionYear":2023,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2024-03-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":2769,"FirmNames":"Centurion ZD CPA & Co.","InspectionYear":2023,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2024-03-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added the name of the person who prepared the additional documentation and the reason for adding it. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":2769,"FirmNames":"Centurion ZD CPA & Co.","InspectionYear":2023,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2024-03-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In two of two audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In these instances the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":2769,"FirmNames":"Centurion ZD CPA & Co.","InspectionYear":2023,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2024-03-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of two audits reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of other accounting firm(s) that performed audit procedures in the audit. In one of these audits the firm did not make a required communication to the audit committee related to significant accounting policies and practices. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2769,"FirmNames":"Centurion ZD CPA & Co.","InspectionYear":2023,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2024-03-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of two audits reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of other accounting firm(s) that performed audit procedures in the audit. In one of these audits the firm did not make a required communication to the audit committee related to the critical accounting policies and practices and critical accounting estimates. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2769,"FirmNames":"Centurion ZD CPA & Co.","InspectionYear":2023,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2024-03-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2769,"FirmNames":"Centurion ZD CPA & Co.","InspectionYear":2023,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2024-03-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide or discuss with the audit committee a draft of the firm's audit report. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2769,"FirmNames":"Centurion ZD CPA & Co.","InspectionYear":2023,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2024-03-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not inquire of the audit committee about whether it was aware of matters relevant to the audit including but not limited to violations or possible violations of laws or regulations. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2769,"FirmNames":"Centurion ZD CPA & Co.","InspectionYear":2023,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2024-03-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not evaluate certain factors when assessing the risks of material misstatement related to certain significant accounts. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":2769,"FirmNames":"Centurion ZD CPA & Co.","InspectionYear":2023,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2024-03-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not identify and assess the risks of material misstatement at the assertion level for the significant accounts and disclosures it identified. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":2769,"FirmNames":"Centurion ZD CPA & Co.","InspectionYear":2023,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2024-03-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not inquire of the audit committee management and/or others within the company about fraud risks. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":2769,"FirmNames":"Centurion ZD CPA & Co.","InspectionYear":2023,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2024-03-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not hold a discussion among the key engagement team members about the potential for material misstatement due to fraud. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":2769,"FirmNames":"Centurion ZD CPA & Co.","InspectionYear":2023,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2024-03-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not communicate in writing to the audit committee all material weaknesses identified during the audit. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":2769,"FirmNames":"Centurion ZD CPA & Co.","InspectionYear":2023,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2024-03-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":13,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one audit the firm's initial and revised audit reports did not include one or more required elements. In addition in this audit the firm's revised audit report did not appropriately identify the nature of the opinion expressed in the ICFR audit report. In these instances the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":2769,"FirmNames":"Centurion ZD CPA & Co.","InspectionYear":2023,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2024-03-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":14,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report inappropriately included two similar versions of a required statement. In addition in this audit the firm's audit report did not include a definition of consolidated financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":2769,"FirmNames":"Centurion ZD CPA & Co.","InspectionYear":2023,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2024-03-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":15,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of two audits reviewed the firm's communication of one or more critical audit matters in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":2769,"FirmNames":"Centurion ZD CPA & Co.","InspectionYear":2023,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2024-03-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":16,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's communication of critical audit matters in the audit report did not describe for a matter the principal considerations that led the firm to determine that the matter was a critical audit matter. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":2769,"FirmNames":"Centurion ZD CPA & Co.","InspectionYear":2023,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2024-03-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":17,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report inappropriately included explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit when the issuer was required to have an audit of ICFR the firm was engaged to perform an audit of ICFR and the firm expressed an opinion on ICFR. In this instance the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":2769,"FirmNames":"Centurion ZD CPA & Co.","InspectionYear":2023,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2024-03-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":18,"AuditingStandard":"PCAOB Rule 2100","DescriptionInTheFirmsInspectionReport":"The firm submitted inaccurate information related to Item 3.1 Changes in Form of Organization or in Relevant Jurisdiction and Item 3.2 Acquisitions of or Combinations Involving A Registered Public Accounting Firm in its report on Form 4. In addition the firm made an inaccurate representation in Exhibit 99.4 Acknowledgement Concerning Registration Status in Certain Transactions in its report on Form 4. In these instances the firm was non-compliant with PCAOB Rule 2108 Succeeding to the Registration Status of a Predecessor."},{"InspectionType":"Triennially Inspected","RegistrationId":2769,"FirmNames":"Centurion ZD CPA & Co.","InspectionYear":2023,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2024-03-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":19,"AuditingStandard":"PCAOB Rule 2200","DescriptionInTheFirmsInspectionReport":"The firm omitted required information related to Item 4.1 Audit Reports Issued by the Firm for Issuers and Item 5.2 Audit-related Memberships Affiliations or Similar Arrangements from its reports on Form 2 and Form 2/A. In addition the firm included inaccurate information related to Item 6.1 Number of Firm Personnel in its reports on Form 2 and Form 2/A. In these instances the firm was non-compliant with PCAOB Rule 2200 Annual Report."},{"InspectionType":"Triennially Inspected","RegistrationId":2769,"FirmNames":"Centurion ZD CPA & Co.","InspectionYear":2023,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2024-03-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":20,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In three audits the firm did not file one or more reports on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2769,"FirmNames":"Centurion ZD CPA & Co.","InspectionYear":2023,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2024-03-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":21,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of two audits reviewed and in two other audits the firm's report on Form AP omitted information related to the participation in the audit by one or more other accounting firms. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2769,"FirmNames":"Centurion ZD CPA & Co.","InspectionYear":2023,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2024-03-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":22,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm's report on Form AP included inaccurate information regarding the audit report date. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2769,"FirmNames":"Centurion ZD CPA & Co.","InspectionYear":2023,"Country":"Hong Kong","GlobalNetwork":"","InspectionReportDate":"2024-03-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":23,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide the audit committee the required independence communications. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":410,"FirmNames":"Weaver and Tidwell, L.L.P.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-03-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain potential fraud risk characteristics to certain entries. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":410,"FirmNames":"Weaver and Tidwell, L.L.P.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-03-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's audit report omitted certain of the issuer's financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":410,"FirmNames":"Weaver and Tidwell, L.L.P.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-03-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include one or more matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":410,"FirmNames":"Weaver and Tidwell, L.L.P.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-03-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team did not take into account certain required factors in determining whether or not certain matters were critical audit matters. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1118,"FirmNames":"KPMG LLP","InspectionYear":2022,"Country":"United Kingdom","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2024-03-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the issuer's audit committee related to the name location and planned responsibilities of other accounting firms that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1118,"FirmNames":"KPMG LLP","InspectionYear":2022,"Country":"United Kingdom","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2024-03-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's report on Form AP included information related to the participation in the audit by an entity that does not meet the definition of an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1281,"FirmNames":"Kost Forer Gabbay & Kasierer","InspectionYear":2023,"Country":"Israel","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-03-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In two of seven audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1281,"FirmNames":"Kost Forer Gabbay & Kasierer","InspectionYear":2023,"Country":"Israel","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-03-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the audit committee in a timely manner related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1281,"FirmNames":"Kost Forer Gabbay & Kasierer","InspectionYear":2023,"Country":"Israel","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-03-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In two of seven audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":1281,"FirmNames":"Kost Forer Gabbay & Kasierer","InspectionYear":2023,"Country":"Israel","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-03-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not consider certain characteristics of potentially fraudulent journal entries when identifying and selecting entries for testing. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":1281,"FirmNames":"Kost Forer Gabbay & Kasierer","InspectionYear":2023,"Country":"Israel","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-03-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1281,"FirmNames":"Kost Forer Gabbay & Kasierer","InspectionYear":2023,"Country":"Israel","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-03-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In five of five audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include one or more matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1522,"FirmNames":"Ernst & Young Audit S.A.S.","InspectionYear":2023,"Country":"Colombia","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2024-03-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not presume that there was a fraud risk involving improper revenue recognition and did not have an appropriate rationale for how this presumption was overcome. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":1939,"FirmNames":"Raul Carrega, CPA","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-03-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":1939,"FirmNames":"Raul Carrega, CPA","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-03-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make any of the required communications to the entire audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1939,"FirmNames":"Raul Carrega, CPA","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-03-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not include a required matter related to its responsibilities in the engagement letter. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees"},{"InspectionType":"Triennially Inspected","RegistrationId":1939,"FirmNames":"Raul Carrega, CPA","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-03-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the entire audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":1939,"FirmNames":"Raul Carrega, CPA","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-03-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the entire audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":1939,"FirmNames":"Raul Carrega, CPA","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-03-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide to management and the audit committee the required communications in writing of all material weaknesses identified during the audit. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":1939,"FirmNames":"Raul Carrega, CPA","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-03-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1939,"FirmNames":"Raul Carrega, CPA","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-03-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team did not perform any procedures to comply with the requirements related to critical audit matters. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1939,"FirmNames":"Raul Carrega, CPA","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-03-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide the entire audit committee the required independence communications. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":256,"FirmNames":"McGrail Merkel Quinn & Associates, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In this instance the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":577,"FirmNames":"Stowe & Degon LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":577,"FirmNames":"Stowe & Degon LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not communicate to the issuer's audit committee all uncorrected misstatements prior to the issuance of the auditor's report. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":577,"FirmNames":"Stowe & Degon LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not communicate to the issuer's audit committee certain of the issuer's critical accounting policies and practices and critical accounting estimates. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":577,"FirmNames":"Stowe & Degon LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not inquire of the audit committee about whether it was aware of matters relevant to the audit including but not limited to violations or possible violations of laws or regulations. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":577,"FirmNames":"Stowe & Degon LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide to management and the audit committee the required communications in writing of all significant deficiencies and material weaknesses identified during the audit prior to the issuance of the auditor's report. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":577,"FirmNames":"Stowe & Degon LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not inquire of the audit committee about the risks of material misstatement including fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":577,"FirmNames":"Stowe & Degon LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not identify and assess the risks of material misstatement for the relevant assertions related to certain significant accounts and disclosures. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":577,"FirmNames":"Stowe & Degon LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not inquire of the issuer's audit committee regarding the audit committee's understanding of the issuer's relationships and transactions with related parties that are significant to the issuer and whether any member of the audit committee had concerns regarding relationships or transactions with related parties and if so the substance of those concerns. In this instance the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":577,"FirmNames":"Stowe & Degon LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In four of four audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":577,"FirmNames":"Stowe & Degon LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of four audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":577,"FirmNames":"Stowe & Degon LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the engagement team determined that there were no critical audit matters but did not include the required language and the appropriate title in the auditor's report. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion"},{"InspectionType":"Triennially Inspected","RegistrationId":577,"FirmNames":"Stowe & Degon LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":1216,"FirmNames":"KPMG","InspectionYear":2023,"Country":"Panama","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make a required communication to the audit committee in a timely manner related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2233,"FirmNames":"Grant Thornton Audit Pty Ltd","InspectionYear":2023,"Country":"Australia","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's engagement letter with the audit committee included inaccurate descriptions of the objective of the audit and certain of the responsibilities of the auditor. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2233,"FirmNames":"Grant Thornton Audit Pty Ltd","InspectionYear":2023,"Country":"Australia","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the audit committee related to (1) the significant accounting policies and practices; (2) the critical accounting policies and practices and critical accounting estimates; and (3) the firm's evaluation of the quality of the issuer's financial reporting. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2233,"FirmNames":"Grant Thornton Audit Pty Ltd","InspectionYear":2023,"Country":"Australia","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the audit committee related to the issuer's critical accounting policies. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2233,"FirmNames":"Grant Thornton Audit Pty Ltd","InspectionYear":2023,"Country":"Australia","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report incorrectly identified certain of the issuer's financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":2233,"FirmNames":"Grant Thornton Audit Pty Ltd","InspectionYear":2023,"Country":"Australia","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two audits the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":3281,"FirmNames":"Marcelo de los Santos y Cia., S.C.","InspectionYear":2023,"Country":"Mexico","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the audit committee related to (1) corrected misstatements; (2) the significant accounting policies and practices; and (3) the critical accounting policies and practices and critical accounting estimates. In addition the firm did not provide or discuss with the audit committee a draft of the auditor's report. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":3281,"FirmNames":"Marcelo de los Santos y Cia., S.C.","InspectionYear":2023,"Country":"Mexico","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":3281,"FirmNames":"Marcelo de los Santos y Cia., S.C.","InspectionYear":2023,"Country":"Mexico","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":3281,"FirmNames":"Marcelo de los Santos y Cia., S.C.","InspectionYear":2023,"Country":"Mexico","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not communicate all accumulated misstatements to management on a timely basis to provide management with an opportunity to correct them. In this instance the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Triennially Inspected","RegistrationId":3281,"FirmNames":"Marcelo de los Santos y Cia., S.C.","InspectionYear":2023,"Country":"Mexico","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":3281,"FirmNames":"Marcelo de los Santos y Cia., S.C.","InspectionYear":2023,"Country":"Mexico","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In addition the firm's report on Form AP included inaccurate information related to the participation in the audit by another accounting firm. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":5036,"FirmNames":"Assurance Dimensions","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete and accurate. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":5036,"FirmNames":"Assurance Dimensions","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not provide a copy of the management representation letter to the audit committee or all members of the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":5036,"FirmNames":"Assurance Dimensions","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not provide a copy of the management representation letter to the audit committee or all members of the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":5036,"FirmNames":"Assurance Dimensions","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance the firm was non-compliant with AS 2101 Audit Planning."},{"InspectionType":"Triennially Inspected","RegistrationId":5036,"FirmNames":"Assurance Dimensions","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not inquire of all members of the audit committee about fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":5036,"FirmNames":"Assurance Dimensions","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not communicate an accumulated misstatement to management on a timely basis to provide management with an opportunity to correct it. In this instance the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Triennially Inspected","RegistrationId":5036,"FirmNames":"Assurance Dimensions","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":5036,"FirmNames":"Assurance Dimensions","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm's report on Form AP included inaccurate information related to the participation in the audit by an other accounting firm. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6642,"FirmNames":"Antares Professional Corporation","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":6642,"FirmNames":"Antares Professional Corporation","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the audit committee related to (1) all of the significant risks identified through its risk assessment procedures and (2) certain critical accounting estimates. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6642,"FirmNames":"Antares Professional Corporation","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not communicate all accumulated misstatements to management on a timely basis to provide management with an opportunity to correct them. In this instance the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Triennially Inspected","RegistrationId":6642,"FirmNames":"Antares Professional Corporation","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report did not include the country from which the audit report had been issued. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6642,"FirmNames":"Antares Professional Corporation","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include a matter that was communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6642,"FirmNames":"Antares Professional Corporation","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2024-02-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's reports on Form AP omitted information related to the participation in the audit by one or more other accounting firms. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":41,"FirmNames":"RubinBrown LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-01-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":286,"FirmNames":"Eide Bailly LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-01-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not evaluate certain factors when assessing the risks of material misstatement related to a significant account. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":286,"FirmNames":"Eide Bailly LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-01-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In both audits reviewed the firm's audit reports contained inaccurate information for the year the firm began serving consecutively as the company's auditor. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":286,"FirmNames":"Eide Bailly LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2024-01-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's communication of critical audit matters in the audit report did not include certain language required to precede the critical audit matters communicated in the audit report. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":606,"FirmNames":"Grassi & Co., CPAs, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":606,"FirmNames":"Grassi & Co., CPAs, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not communicate to the audit committee all of the issuer's critical accounting estimates. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":606,"FirmNames":"Grassi & Co., CPAs, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not identify and assess the risks of material misstatement related to certain significant accounts and disclosures. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":606,"FirmNames":"Grassi & Co., CPAs, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":606,"FirmNames":"Grassi & Co., CPAs, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":606,"FirmNames":"Grassi & Co., CPAs, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":606,"FirmNames":"Grassi & Co., CPAs, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm's report on Form AP included inaccurate information regarding the audit report date. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1316,"FirmNames":"Gaveglio Aparicio y Asociados S. Civil de R.L.","InspectionYear":2023,"Country":"Peru","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2023-12-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":2388,"FirmNames":"Wei, Wei & Co., LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":2388,"FirmNames":"Wei, Wei & Co., LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make a required communication to the audit committee related to corrected misstatements. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2388,"FirmNames":"Wei, Wei & Co., LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2388,"FirmNames":"Wei, Wei & Co., LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the audit committee related to the firm's evaluation of the issuer's ability to continue as a going concern. In addition the firm made an inaccurate communication to the audit committee related to a significant accounting policy. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2388,"FirmNames":"Wei, Wei & Co., LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not inquire of the audit committee about whether it was aware of matters relevant to the audit including but not limited to violations or possible violations of laws or regulations. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2388,"FirmNames":"Wei, Wei & Co., LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not communicate in writing to management and the audit committee all material weaknesses identified during the audit. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":2388,"FirmNames":"Wei, Wei & Co., LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not consider the characteristics of potentially fraudulent journal entries when identifying and selecting entries for testing. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":2388,"FirmNames":"Wei, Wei & Co., LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not inquire of the audit committee regarding the audit committee's understanding of the issuer's relationships and transactions with related parties that are significant to the issuer and whether any member of the audit committee had concerns regarding relationships or transactions with related parties and if so the substance of those concerns. In this instance the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":2388,"FirmNames":"Wei, Wei & Co., LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":2388,"FirmNames":"Wei, Wei & Co., LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm's communication of one or more critical audit matters in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":2388,"FirmNames":"Wei, Wei & Co., LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In 10 audits the firm did not file its report on Form AP by the relevant deadline. In addition in one of these audits the firm's report on Form AP included inaccurate information regarding the audit report date. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2388,"FirmNames":"Wei, Wei & Co., LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In 10 audits the firm did not file its report on Form AP by the relevant deadline. In addition in one of these audits the firm's report on Form AP included inaccurate information regarding the issuer CIK number. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2388,"FirmNames":"Wei, Wei & Co., LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In 10 audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6686,"FirmNames":"PWR CPA LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not obtain the engagement quality reviewer's concurring approval of issuance of the audit report prior to its issuance. In this instance the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":6686,"FirmNames":"PWR CPA LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) all of the significant risks identified through its risk assessment procedures (2) certain critical accounting estimates and (3) changes to the significant risks that had initially been identified and communicated to the audit committee and the reasons for such changes. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6686,"FirmNames":"PWR CPA LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not inquire of the audit committee about the risks of material misstatement including fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6686,"FirmNames":"PWR CPA LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2415","DescriptionInTheFirmsInspectionReport":"In one audit the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern but did not place it immediately following the opinion paragraph. In this instance the firm was non-compliant with AS 2415 Consideration of an Entity's Ability to Continue as a Going Concern."},{"InspectionType":"Triennially Inspected","RegistrationId":6686,"FirmNames":"PWR CPA LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6686,"FirmNames":"PWR CPA LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report did not include certain required language preceding the communication of a critical audit matter. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6686,"FirmNames":"PWR CPA LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"PCAOB Rule 2100","DescriptionInTheFirmsInspectionReport":"The firm omitted required information related to Item 5.1 Certain Criminal Civil and Administrative Proceedings from its report on Form 1. In this instance the firm was non-compliant with PCAOB Rule 2101 Application for Registration."},{"InspectionType":"Triennially Inspected","RegistrationId":6686,"FirmNames":"PWR CPA LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed and in four other audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6686,"FirmNames":"PWR CPA LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":100,"FirmNames":"WithumSmith+Brown, PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In two of five audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In these instances the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Annually Inspected","RegistrationId":100,"FirmNames":"WithumSmith+Brown, PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1205","DescriptionInTheFirmsInspectionReport":"In one of five audits reviewed the firm's audit report made reference to another auditor but did not indicate the division of responsibility as between the portion of the financial statements covered by the firm's audit and the portion covered by the audit of the other auditor. In this instance the firm was non-compliant with AS 1205 Part of the Audit Performed by Other Independent Auditors."},{"InspectionType":"Annually Inspected","RegistrationId":100,"FirmNames":"WithumSmith+Brown, PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In five of five audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the names locations and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":100,"FirmNames":"WithumSmith+Brown, PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In three of three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":100,"FirmNames":"WithumSmith+Brown, PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of five audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by other accounting firms. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":100,"FirmNames":"WithumSmith+Brown, PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In seven of 11 audits reviewed the firm's independence communications with the audit committee inaccurately described the professional standards related to required communications. In these instances the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2023-12-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In two of 54 audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2023-12-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In two of 54 audits reviewed the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a significant account and disclosure. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2023-12-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of 14 audits reviewed and in one other audit the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2023-12-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In 16 of 54 audits reviewed the firm's report on Form AP either included inaccurate information or omitted information related to the participation in the audit by one or more other accounting firms. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2023-12-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3524","DescriptionInTheFirmsInspectionReport":"In one of 10 audits reviewed the firm did not discuss with the audit committee the potential effects of permissible tax services on the independence of the firm. In this instance the firm was non-compliant with PCAOB Rule 3524 Audit Committee Pre-Approval of Certain Tax Services."},{"InspectionType":"Triennially Inspected","RegistrationId":349,"FirmNames":"Spicer Jeffries LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":349,"FirmNames":"Spicer Jeffries LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":349,"FirmNames":"Spicer Jeffries LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":349,"FirmNames":"Spicer Jeffries LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm communicated in writing to the audit committee that there were no significant deficiencies identified during the audit even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In these instances the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":349,"FirmNames":"Spicer Jeffries LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make certain required communications to the audit committee related to its evaluation of the issuer's identification of accounting for and disclosure of its relationships and transactions with related parties. In these instances the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":349,"FirmNames":"Spicer Jeffries LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":349,"FirmNames":"Spicer Jeffries LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":366,"FirmNames":"MaughanSullivan LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the four audits reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":366,"FirmNames":"MaughanSullivan LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the four audits reviewed the firm inaccurately communicated to the audit committee that it had audited the issuer's internal control over financial reporting. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":366,"FirmNames":"MaughanSullivan LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In three of four audits reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In addition in one of these audits the firm communicated significant risks that it did not identify through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":366,"FirmNames":"MaughanSullivan LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In three of four audits reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":366,"FirmNames":"MaughanSullivan LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not establish an understanding of the terms of the audit engagement with the audit committee record such an understanding in an engagement letter and determine that the audit committee acknowledged and agreed to the terms of the engagement. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":366,"FirmNames":"MaughanSullivan LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not make a required communication to the audit committee related to the firm's evaluation of the issuer's ability to continue as a going concern. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":366,"FirmNames":"MaughanSullivan LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not inquire of the audit committee about whether it was aware of matters relevant to the audit including but not limited to violations or possible violations of laws or regulations. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":366,"FirmNames":"MaughanSullivan LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not make a required communication to the audit committee related to a significant unusual transaction. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":366,"FirmNames":"MaughanSullivan LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not identify and assess the risk of material misstatement at the assertion level for certain significant accounts and disclosures that it identified. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":366,"FirmNames":"MaughanSullivan LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not presume that there was a fraud risk involving improper revenue recognition and did not have an appropriate rationale for how this presumption was overcome. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":366,"FirmNames":"MaughanSullivan LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not identify a fraud risk related to the risk of management override of controls. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":366,"FirmNames":"MaughanSullivan LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 2415","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern but did not place it immediately following the opinion paragraph. In addition the firm's audit report included an inaccurate amount related to the issuer's accumulated deficit. In these instances the firm was non-compliant with AS 2415 Consideration of an Entity's Ability to Continue as a Going Concern."},{"InspectionType":"Triennially Inspected","RegistrationId":366,"FirmNames":"MaughanSullivan LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of four audits reviewed the firm's audit report did not state that the notes were audited and include a statement indicating that the financial statements including the related notes were collectively referred to in the report as the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":366,"FirmNames":"MaughanSullivan LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":13,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm's audit report incorrectly identified one of the issuer's financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":366,"FirmNames":"MaughanSullivan LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":14,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm's audit report was not addressed to the issuer's shareholders. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":366,"FirmNames":"MaughanSullivan LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":15,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the engagement team did not perform any procedures to comply with the requirements related to critical audit matters. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":366,"FirmNames":"MaughanSullivan LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":16,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":366,"FirmNames":"MaughanSullivan LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":17,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of four audits reviewed the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":715,"FirmNames":"Vasquez & Company LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of four audits reviewed the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":715,"FirmNames":"Vasquez & Company LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In three of four audits reviewed the firm's report on Form AP included inaccurate information regarding the issuer name and in one of these audits the issuer CIK number as well. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":715,"FirmNames":"Vasquez & Company LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In three of four audits reviewed the firm's report on Form AP included inaccurate information regarding the issuer name. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1402,"FirmNames":"Grant Thornton","InspectionYear":2022,"Country":"Ireland","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1402,"FirmNames":"Grant Thornton","InspectionYear":2022,"Country":"Ireland","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In both audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the name location and planned responsibilities of other accounting firms that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1402,"FirmNames":"Grant Thornton","InspectionYear":2022,"Country":"Ireland","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In both audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the name location and planned responsibilities of other accounting firms that performed audit procedures in the audit. In addition in one of these audits the firm did not make certain required communications to the issuer's audit committee related to (1) uncorrected misstatements and (2) other material written communications with management. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1402,"FirmNames":"Grant Thornton","InspectionYear":2022,"Country":"Ireland","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":1402,"FirmNames":"Grant Thornton","InspectionYear":2022,"Country":"Ireland","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":1402,"FirmNames":"Grant Thornton","InspectionYear":2022,"Country":"Ireland","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not evaluate whether control deficiencies individually or in combination represented a material weakness or significant deficiency that required communication to management and the issuer's audit committee. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":1402,"FirmNames":"Grant Thornton","InspectionYear":2022,"Country":"Ireland","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In addition the engagement team did not take into account certain required factors in determining whether or not a matter was a critical audit matter. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1402,"FirmNames":"Grant Thornton","InspectionYear":2022,"Country":"Ireland","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1402,"FirmNames":"Grant Thornton","InspectionYear":2022,"Country":"Ireland","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In both audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by certain other accounting firms. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1692,"FirmNames":"Ernst & Young Audit","InspectionYear":2022,"Country":"France","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make certain required communications to the issuer's audit committee in a timely manner related to the name location and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1704,"FirmNames":"Ernst & Young et Autres","InspectionYear":2022,"Country":"France","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1704,"FirmNames":"Ernst & Young et Autres","InspectionYear":2022,"Country":"France","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make certain required communications to the issuer's audit committee in a timely manner related to the name location and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2738,"FirmNames":"M&K CPAS, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In four of seven audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that are material to the financial statements. In these instances the firm was non-complaint with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":2738,"FirmNames":"M&K CPAS, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the seven audits reviewed the engagement team did not take into account certain required factors in determining whether or not certain matters were critical audit matters. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":2851,"FirmNames":"KCCW Accountancy Corp.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not communicate to the issuer's audit committee certain critical accounting estimates. In addition for one of these audits the firm did not make certain required communications to the issuer's audit committee related to (1) the significant risks identified through its risk assessment procedures and (2) certain critical accounting policies and practices. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2851,"FirmNames":"KCCW Accountancy Corp.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not communicate to the issuer's audit committee certain critical accounting estimates. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2851,"FirmNames":"KCCW Accountancy Corp.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":2851,"FirmNames":"KCCW Accountancy Corp.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6108,"FirmNames":"Michael Gillespie & Associates, PLLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make certain required communications to the audit committee related to (1) the significant risks identified through its risk assessment procedures and (2) the firm's evaluation of the issuer's ability to continue as a going concern. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6108,"FirmNames":"Michael Gillespie & Associates, PLLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2415","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed and in six other audits the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern but did not place it immediately following the opinion paragraph. In these instances the firm was non-compliant with AS 2415 Consideration of an Entity's Ability to Continue as a Going Concern."},{"InspectionType":"Triennially Inspected","RegistrationId":6108,"FirmNames":"Michael Gillespie & Associates, PLLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed and in five other audits the firm's audit report was not addressed to the shareholders. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6108,"FirmNames":"Michael Gillespie & Associates, PLLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include a matter that was communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6108,"FirmNames":"Michael Gillespie & Associates, PLLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed and in three other audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6108,"FirmNames":"Michael Gillespie & Associates, PLLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed and in two other audits the firm's report on Form AP included inaccurate information regarding the issuer name and/or issuer CIK number. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6524,"FirmNames":"T.E. Lott and Company, A Professional Association","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":6524,"FirmNames":"T.E. Lott and Company, A Professional Association","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added the name of the person who prepared the additional documentation and the reason for adding it. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6524,"FirmNames":"T.E. Lott and Company, A Professional Association","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6524,"FirmNames":"T.E. Lott and Company, A Professional Association","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not inquire of the audit committee about whether it was aware of matters relevant to the audit including but not limited to violations or possible violations of laws or regulations. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6524,"FirmNames":"T.E. Lott and Company, A Professional Association","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not inquire of the audit committee about the risks of material misstatement including fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6524,"FirmNames":"T.E. Lott and Company, A Professional Association","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not inquire of the audit committee regarding the audit committee's understanding of the issuer's relationships and transactions with related parties that were significant to the issuer and whether any member of the audit committee had concerns regarding relationships or transactions with related parties and if so the substance of those concerns. In this instance the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":6651,"FirmNames":"Kreit & Chiu CPA LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of an other accounting firm and other persons not employed by the firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6651,"FirmNames":"Kreit & Chiu CPA LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make a required communication to the audit committee related to the issuer's critical accounting policies. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6651,"FirmNames":"Kreit & Chiu CPA LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6651,"FirmNames":"Kreit & Chiu CPA LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6651,"FirmNames":"Kreit & Chiu CPA LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm's audit report included inaccurate information related to the city and state from which the auditor's report had been issued. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6651,"FirmNames":"Kreit & Chiu CPA LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6651,"FirmNames":"Kreit & Chiu CPA LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-12-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In three of 54 audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In seven of 14 audits reviewed the firm did not make certain required communications related to the names locations and/or planned responsibilities of other accounting firms and/or other persons not employed by the firm that performed audit procedures in the audit in a timely manner. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of 14 audits reviewed the firm did not make certain required communications related to the names locations and/or planned responsibilities of other accounting firms and/or other persons not employed by the firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 14 audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the issuer's critical accounting policies and practices and critical accounting estimates. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of 54 audits reviewed the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to relevant assertions for certain significant accounts and disclosures. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of 54 audits reviewed the firm did not evaluate certain factors when assessing the risks of material misstatement related to a significant account. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of 11 audits reviewed the firm did not obtain from management a complete list of uncorrected misstatements included in or attached to the management representation letter. In this instance the firm was non-compliant with AS 2805 Management Representations."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In eight of 47 audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include one or more matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of 47 audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of 47 audits reviewed the firm's communication of a critical audit matter in the auditor's report did not refer to the relevant financial statement accounts or disclosures related to the critical audit matter. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of five audits reviewed the firm's report on Form AP included inaccurate information related to the participation in the audit by certain other accounting firms. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"PCAOB Rule 3520","DescriptionInTheFirmsInspectionReport":"In one of 10 audits reviewed the firm described in writing to the audit committee certain relationships that may have been reasonably thought to bear on the firm's independence but then affirmed that it was independent in compliance with PCAOB Rule 3520 Auditor Independence. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In one of 10 audits reviewed the firm described in writing to the audit committee certain relationships that may have been reasonably thought to bear on the firm's independence but then affirmed that it was independent in compliance with PCAOB Rule 3520 Auditor Independence. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1205","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm's foreign affiliates provided the firm with (1) sufficient information to enable the firm to reconcile the financial statement amounts audited by the foreign affiliates to the information underlying the consolidated financial statements and (2) information related to a significant deficiency for one of the issuer's non-U.S. components but the firm as the principal auditor did not retain this information. In this instance the firm was non-compliant with AS 1205 Part of the Audit Performed by Other Independent Auditors."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In four of 26 audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of 24 audits reviewed the firm did not make a required communication to the issuer's audit committee related to certain of the issuer's significant accounting policies and practices. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 24 audits reviewed the firm did not make certain required communications to the issuer's audit committee related to an overview of the overall audit strategy. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 24 audits reviewed the firm did not communicate to the issuer's audit committee a significant change to a significant risk that had initially been identified and communicated to the audit committee and the reasons for this change. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of 26 audits reviewed the firm did not identify and assess the risks of material misstatement at the assertion level for certain significant accounts and disclosures it identified. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of 26 audits reviewed the firm did not evaluate certain factors when assessing risks of material misstatement related to certain significant accounts. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In three of 14 audits reviewed the firm did not communicate to management in writing all control deficiencies identified during the audit. In these instances the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In three of 24 audits reviewed the firm did not make a required communication to management related to one or more identified misstatements. In these instances the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In 13 of 19 audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include one or more matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of 19 audits reviewed the engagement team determined that a matter that was communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements was a critical audit matter. The firm subsequently determined after the issuance of its audit report that the matter did not meet the definition of a critical audit matter. In addition in one of these audits the firm communicated the matter as a critical audit matter in its audit report instead of communicating that there were no critical audit matters in the audit. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of 19 audits reviewed the engagement team determined that a matter that was communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements was a critical audit matter. The firm subsequently determined after the issuance of its audit report that the matter did not meet the definition of a critical audit matter. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of 19 audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":13,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of six audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":14,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of 26 audits reviewed the firm's audit report did not identify a financial statement or a related schedule that had been audited. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":23,"FirmNames":"Baker Tilly US, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In one of seven audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Annually Inspected","RegistrationId":23,"FirmNames":"Baker Tilly US, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of nine audits reviewed the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":23,"FirmNames":"Baker Tilly US, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make a required communication to the issuer's audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":23,"FirmNames":"Baker Tilly US, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not communicate to management in writing all control deficiencies identified during the audit and inform the audit committee when such communication had been made. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":23,"FirmNames":"Baker Tilly US, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In three of nine audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include one or more matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":23,"FirmNames":"Baker Tilly US, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of nine audits reviewed the firm's communication of a critical audit matter in the auditor's report did not refer to the relevant financial statement accounts or disclosures related to the critical audit matter. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":23,"FirmNames":"Baker Tilly US, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of eight audits reviewed the firm's report on Form AP included inaccurate information related to the participation in the audit by certain other accounting firms. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2023-11-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 49 audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the names locations and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit in a timely manner. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2023-11-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 49 audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the names locations and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2023-11-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one of 49 audits reviewed the firm did not include in its report on ICFR a disclosure regarding the exclusion of an acquired business from the scope of both management's assessment and the firm's audit of ICFR. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2023-11-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2820","DescriptionInTheFirmsInspectionReport":"In one of 49 audits reviewed the firm's audit report did not include an explanatory paragraph related to a material change in accounting principle resulting from the adoption of an accounting standards update. In this instance the firm was non-compliant with AS 2820 Evaluating Consistency of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2023-11-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of nine audits reviewed the firm's report on Form AP included inaccurate information regarding the financial statement date included in the audit report. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2023-11-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm's report on Form AP included inaccurate information related to the participation in the audit by certain other accounting firms. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2023-11-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3524","DescriptionInTheFirmsInspectionReport":"In one of 11 audits reviewed the firm did not document the substance of its discussion with the audit committee about the potential effects of the permissible tax services on the independence of the firm. In this instance the firm was non-compliant with PCAOB Rule 3524 Audit Committee Pre-Approval of Certain Tax Services."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2023-11-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of 29 audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2023-11-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 24 audits reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) the issuer's critical accounting estimates and (2) the firm's disagreement with management about a matter that could be significant to the issuer's financial statements or the auditor's report. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2023-11-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of eight audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2023-11-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of 29 audits reviewed the firm did not evaluate certain factors when assessing the risks of material misstatement related to certain significant accounts. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2023-11-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In five of 12 audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2023-11-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of 24 audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include a matter that was communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2023-11-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of 24 audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2023-11-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In three of eight audits reviewed the firm's report on Form AP either included inaccurate information or omitted information related to the participation in the audit by other accounting firms. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants.·\tIn three of eight audits reviewed the firm's report on Form AP either included inaccurate information or omitted information related to the participation in the audit by other accounting firms. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2023-11-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"PCAOB Rule 3524","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the firm did not describe in writing to the audit committee the scope of certain permissible tax services; the fee structure for these services; and any side letter or other amendment to the engagement letter or any other agreement between the firm and the issuer related to these services. In this instance the firm was non-compliant with PCAOB Rule 3524 Audit Committee Pre-Approval of Certain Tax Services."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In four of 25 audits reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In one of 25 audits reviewed the firm did not obtain the engagement quality reviewer's concurring approval of issuance of the audit report prior to its issuance. In this instance the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In two of 25 audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In these instances the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In 19 of 25 audits reviewed the firm did not make a required communication to the issuer's audit committee related to the names locations and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 25 audits reviewed the firm did not communicate to the issuer's audit committee all of the uncorrected misstatements that it identified. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of 21 audits reviewed the firm did not evaluate whether control deficiencies individually or in combination represented a material weakness or significant deficiency that required communication to management and the issuer's audit committee. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not include in its report on ICFR a disclosure regarding the exclusion of acquired businesses from the scope of both management's assessment and the firm's audit of ICFR. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In six of 25 audits reviewed the firm did not make certain required communications to the issuer's audit committee related to its evaluation of the issuer's identification of accounting for and disclosure of its relationships and transactions with related parties. In these instances the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 2415","DescriptionInTheFirmsInspectionReport":"In one of five audits reviewed the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern but did not include an appropriate title. In this instance the firm was non-compliant with AS 2415 Consideration of an Entity's Ability to Continue as a Going Concern."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of 25 audits reviewed the firm did not provide management with a complete list of uncorrected misstatements to be included in or attached to the management representation letter. In this instance the firm was non-compliant with AS 2805 Management Representations."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In eight of nine audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include one or more matters that were communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of nine audits reviewed the engagement team did not take into account certain required factors in determining whether or not a matter was a critical audit matter. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":13,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of nine audits reviewed the engagement team determined that there were no critical audit matters but did not include the required language and the appropriate title in the auditor's report. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":14,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of nine audits reviewed the firm determined a matter was a critical audit matter but did not communicate this critical audit matter in the firm's audit report. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":15,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In one of 21 audits reviewed the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":16,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of five audits reviewed the firm's report on Form AP included inaccurate information regarding the office of the firm issuing the audit report. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":17,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of five audits reviewed the firm's report on Form AP either included inaccurate information or omitted information related to the participation in the audit by certain other accounting firms. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":231,"FirmNames":"Baker Newman & Noyes, P.A. Limited Liability Company","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":281,"FirmNames":"Nichols, Cauley & Associates, LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make a required communication to the audit committee related to corrected misstatements. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":281,"FirmNames":"Nichols, Cauley & Associates, LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include one matter that was required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":281,"FirmNames":"Nichols, Cauley & Associates, LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's communication of certain critical audit matters in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":400,"FirmNames":"Hacker, Johnson & Smith PA","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not identify and assess the risks of material misstatement related to certain fair value instruments. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement and AS 2501 Auditing Accounting Estimates Including Fair Value Measurements."},{"InspectionType":"Triennially Inspected","RegistrationId":400,"FirmNames":"Hacker, Johnson & Smith PA","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2501","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not identify and assess the risks of material misstatement related to certain fair value instruments. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement and AS 2501 Auditing Accounting Estimates Including Fair Value Measurements."},{"InspectionType":"Triennially Inspected","RegistrationId":447,"FirmNames":"Castaing, Hussey & Lolan, LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":447,"FirmNames":"Castaing, Hussey & Lolan, LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not consider the characteristics of potentially fraudulent journal entries when identifying and selecting entries for testing. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":669,"FirmNames":"Mauldin & Jenkins, LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":2282,"FirmNames":"Emmerich, Cordova y Asociados S. Civil de R.L.","InspectionYear":2023,"Country":"Peru","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2023-11-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make a required communication to the audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2282,"FirmNames":"Emmerich, Cordova y Asociados S. Civil de R.L.","InspectionYear":2023,"Country":"Peru","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2023-11-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make a required communication to management related to certain identified misstatements. In this instance the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Triennially Inspected","RegistrationId":3083,"FirmNames":"ASA & Associates LLP","InspectionYear":2023,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2023-11-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":3083,"FirmNames":"ASA & Associates LLP","InspectionYear":2023,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2023-11-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":5485,"FirmNames":"BDO RCS Auditores Independentes Sociedade Simples Ltda.","InspectionYear":2022,"Country":"Brazil","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2023-11-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":5485,"FirmNames":"BDO RCS Auditores Independentes Sociedade Simples Ltda.","InspectionYear":2022,"Country":"Brazil","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2023-11-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not establish an understanding of the terms of the audit engagement with the audit committee record such understanding in an engagement letter and determine that the audit committee acknowledged and agreed to the terms of the engagement. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5485,"FirmNames":"BDO RCS Auditores Independentes Sociedade Simples Ltda.","InspectionYear":2022,"Country":"Brazil","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2023-11-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In three of 53 audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 52 audits reviewed the firm did not make certain required communications to the issuer's audit committee related to uncorrected misstatements. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of 53 audits reviewed the firm did not identify and assess the risks of material misstatement related to a significant account. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In three of 53 audits reviewed the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to certain significant accounts and disclosures. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of 53 audits reviewed the firm did not evaluate changes to certain factors from its initial risk assessment when assessing the risks of material misstatement throughout the audit related to a significant account. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In 16 of 47 audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include one or more matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":49,"FirmNames":"RSM US LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of 13 audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include one or more matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":49,"FirmNames":"RSM US LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team did not take into account certain required factors in determining whether or not a matter was a critical audit matter. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":173,"FirmNames":"Crowe LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of five audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":659,"FirmNames":"Moss Adams LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of nine audits reviewed the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":659,"FirmNames":"Moss Adams LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of seven audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":659,"FirmNames":"Moss Adams LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of seven audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":659,"FirmNames":"Moss Adams LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":925,"FirmNames":"Cohen & Company, Ltd.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of nine audits reviewed the firm's audit report did not include the required section titles. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In eight of 11 audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to determine who performed the work and/or who reviewed the work. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of 11 audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to determine who performed the work and the date such work was completed. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In two of 11 audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In two of 11 audits reviewed the firm did not obtain the required engagement quality review for the audit. In this instance the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In eight of 11 audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In these instances the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 11 audits reviewed the firm did not make any of the required communications to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 11 audits reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) the firm's evaluation of the issuer's ability to continue as a going concern; (2) all of the issuer's critical accounting policies and practices; and (3) the firm's evaluation of the quality of the issuer's financial reporting. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 11 audits reviewed the firm did not make a required communication to the issuer's audit committee related to all of the issuer's critical accounting estimates. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 11 audits reviewed the firm did not make a required communication to the issuer's audit committee related to the results of the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In nine of nine audits reviewed the firm did not make a required communication to the issuer's audit committee related to the name location and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In three of 11 audits reviewed the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In four of 11 audits reviewed the firm inaccurately communicated to the issuer's audit committee that it identified misstatements that the issuer corrected. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In four of 11 audits reviewed the firm inaccurately communicated to the issuer's audit committee that it identified misstatements that the issuer corrected. In addition in two of these audits the firm inaccurately communicated that there were uncorrected misstatements. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":13,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In six of 11 audits reviewed the firm did not establish an understanding of the terms of the audit engagement with the audit committee record such understanding in an engagement letter and provide the engagement letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":14,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In three of 11 audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":14,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In three of 11 audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":15,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In six of 11 audits reviewed the firm did not provide to management and the audit committee the required communications in writing of all material weaknesses identified during the audit. In these instances the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":16,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In three of 11 audits reviewed the firm did not identify and assess the risks of material misstatement related to one or more significant accounts and disclosures. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":17,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In three of 11 audits reviewed the firm did not inquire of the audit committee management and/or others within the company about the risks of material misstatement including fraud risks. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":18,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In two of 11 audits reviewed the firm did not identify and assess the risks of material misstatement at the assertion level for one or more significant accounts and disclosures it identified. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":18,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In two of 11 audits reviewed the firm did not identify and assess the risks of material misstatement at the assertion level for one or more significant accounts and disclosures it identified. In addition in one of these audits the firm did not presume that there was a fraud risk involving improper revenue recognition without having an appropriate rationale for how this presumption was overcome. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":19,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In three of six audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not consider the characteristics of potentially fraudulent journal entries when identifying and selecting entries for testing. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":20,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In two of 11 audits reviewed the firm did not make certain required communications to the issuer's audit committee related to its evaluation of the issuer's identification of accounting for and disclosure of its relationships and transactions with related parties. In these instances the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":21,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In one of 11 audits reviewed the firm did not make a required communication to management related to an identified misstatement. In this instance the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":22,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":23,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of seven audits reviewed the engagement team did not perform any procedures to comply with the requirements related to critical audit matters. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":24,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of seven audits reviewed the firm's audit report stated that there were no critical audit matters but the firm did not perform procedures to determine whether or not matters that were communicated to the audit committee and that relate to accounts or disclosures that are material to the financial statements were critical audit matters. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":25,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In five of seven audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":26,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of seven audits reviewed the engagement team did not take into account certain required factors in determining whether or not certain matters were critical audit matters. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":27,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of seven audits reviewed the firm's communication of critical audit matters in the audit report did not describe for certain matters the principal considerations that led the firm to determine that the matter was a critical audit matter. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":28,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In three of seven audits reviewed the firm's communication of one or more critical audit matters in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":29,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In five of 11 audits reviewed the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":30,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In four of 11 audits reviewed the firm's report on Form AP included inaccurate information regarding the audit report date or end date of the most recent period's financial statements. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":31,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of 11 audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":223,"FirmNames":"Farber Hass Hurley LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not consider the characteristics of potentially fraudulent journal entries when identifying and selecting entries for testing. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":223,"FirmNames":"Farber Hass Hurley LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":223,"FirmNames":"Farber Hass Hurley LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":869,"FirmNames":"McConnell & Jones, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":869,"FirmNames":"McConnell & Jones, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make a required communication to the audit committee related to certain critical accounting estimates. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":869,"FirmNames":"McConnell & Jones, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":869,"FirmNames":"McConnell & Jones, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report was not addressed to the shareholders or equivalents for companies not organized as corporations. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1120,"FirmNames":"PricewaterhouseCoopers Oy","InspectionYear":2022,"Country":"Finland","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two instances on one audit reviewed the firm did not make any of the required communications to the issuer's audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1120,"FirmNames":"PricewaterhouseCoopers Oy","InspectionYear":2022,"Country":"Finland","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two instances on one audit reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":1120,"FirmNames":"PricewaterhouseCoopers Oy","InspectionYear":2022,"Country":"Finland","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In two instances on one audit reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":1171,"FirmNames":"WWC, P.C.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added the name of the person who prepared the additional documentation and the reason for adding it. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1171,"FirmNames":"WWC, P.C.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1171,"FirmNames":"WWC, P.C.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the names locations and planned responsibilities of other accounting firms that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1171,"FirmNames":"WWC, P.C.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide to the audit committee the required communications in writing of all material weaknesses identified during the audit. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":1171,"FirmNames":"WWC, P.C.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1171,"FirmNames":"WWC, P.C.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1171,"FirmNames":"WWC, P.C.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's audit report did not include the required introductory language for a report with critical audit matters. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1171,"FirmNames":"WWC, P.C.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed and in seven other audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1263,"FirmNames":"Ernst & Young LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1263,"FirmNames":"Ernst & Young LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In three of three audits reviewed the firm did not make or make timely certain required communications to the issuer's audit committee related to the name location and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1263,"FirmNames":"Ernst & Young LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include one or more matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In addition in one of these audits the engagement team did not take into account certain required factors in determining whether or not a matter was a critical audit matter. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1318,"FirmNames":"PricewaterhouseCoopers AS","InspectionYear":2022,"Country":"Norway","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1318,"FirmNames":"PricewaterhouseCoopers AS","InspectionYear":2022,"Country":"Norway","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include a matter that was communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1433,"FirmNames":"Ernst & Young AB","InspectionYear":2022,"Country":"Sweden","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances the firm was non­compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1433,"FirmNames":"Ernst & Young AB","InspectionYear":2022,"Country":"Sweden","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of two audits reviewed the firm did not make a required communication to the issuer's audit committee related to the name location and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1433,"FirmNames":"Ernst & Young AB","InspectionYear":2022,"Country":"Sweden","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1433,"FirmNames":"Ernst & Young AB","InspectionYear":2022,"Country":"Sweden","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of two audits reviewed the firm incorrectly excluded certain of the audit hours of other accounting firms in the total number of audit hours used to complete Part IV of the Form AP. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1460,"FirmNames":"Ernst & Young AG","InspectionYear":2022,"Country":"Switzerland","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make certain required communications to the issuer's audit committee related to the name location and planned responsibilities of other accounting firms that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1460,"FirmNames":"Ernst & Young AG","InspectionYear":2022,"Country":"Switzerland","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include a matter that was communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6117,"FirmNames":"Heaton & Company, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In two of four audits reviewed the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added the name of the person who prepared the additional documentation and the reason for adding it. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6117,"FirmNames":"Heaton & Company, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In two of four audits reviewed the firm did not obtain the required engagement quality review for the audit. In these instances the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":6117,"FirmNames":"Heaton & Company, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not obtain the engagement quality reviewer's concurring approval of issuance of the audit report prior to its issuance. In this instance the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":6117,"FirmNames":"Heaton & Company, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In this instance the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":6117,"FirmNames":"Heaton & Company, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of four audits reviewed the firm did not make any of the required communications to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6117,"FirmNames":"Heaton & Company, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not establish an understanding of the terms of the audit engagement with the audit committee record such understanding in an engagement letter and determine that the audit committee acknowledged and agreed to the terms of the engagement. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6117,"FirmNames":"Heaton & Company, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of four audits reviewed the firm did not inquire of the audit committee about whether it was aware of matters relevant to the audit including but not limited to violations or possible violations of laws or regulations. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6117,"FirmNames":"Heaton & Company, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not make a required communication to the issuer's audit committee related to the issuer's critical accounting policies and practices and critical accounting estimates. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6117,"FirmNames":"Heaton & Company, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not make certain required communications to the audit committee related to (1) all of the significant risks identified through its risk assessment procedures; (2) the firm's evaluation of the issuer's ability to continue as a going concern; (3) providing to and discussing with the audit committee a draft of the firm's audit report; and (4) the firm's evaluation of the presentation of the financial statements and the related disclosures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6117,"FirmNames":"Heaton & Company, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6117,"FirmNames":"Heaton & Company, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not provide a copy of the management representation letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6117,"FirmNames":"Heaton & Company, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In two of four audits reviewed the firm did not provide to management and the audit committee the required communications in writing of all material weaknesses identified during the audit. In these instances the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":6117,"FirmNames":"Heaton & Company, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm communicated in writing to the audit committee that there were no significant deficiencies identified during the audit. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":6117,"FirmNames":"Heaton & Company, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":13,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not inquire of the audit committee about the risks of material misstatement including fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6117,"FirmNames":"Heaton & Company, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":14,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the four audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6117,"FirmNames":"Heaton & Company, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":15,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of four audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6359,"FirmNames":"Fontanella Associates LLC CPA & Consulting Firm","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not communicate to the audit committee all of the issuer's critical accounting policies and practices. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6359,"FirmNames":"Fontanella Associates LLC CPA & Consulting Firm","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not inquire of the audit committee about whether it was aware of matters relevant to the audit including but not limited to violations or possible violations of laws or regulations. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6359,"FirmNames":"Fontanella Associates LLC CPA & Consulting Firm","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not inquire of the audit committee about fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6359,"FirmNames":"Fontanella Associates LLC CPA & Consulting Firm","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not inquire of the audit committee regarding the audit committee's understanding of the issuer's relationships and transactions with related parties that are significant to the issuer and whether any member of the audit committee had concerns regarding relationships or transactions with related parties and if so the substance of those concerns. In this instance the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":6359,"FirmNames":"Fontanella Associates LLC CPA & Consulting Firm","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report was not addressed to the shareholders. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6359,"FirmNames":"Fontanella Associates LLC CPA & Consulting Firm","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6359,"FirmNames":"Fontanella Associates LLC CPA & Consulting Firm","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6359,"FirmNames":"Fontanella Associates LLC CPA & Consulting Firm","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6413,"FirmNames":"ZH CPA, LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to relevant assertions for certain significant accounts and disclosures. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6631,"FirmNames":"Qi CPA LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the audit committee related to (1) the significant risks identified through its risk assessment procedures and (2) the results of the audit prior to the issuance of the auditor's report. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6631,"FirmNames":"Qi CPA LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":273,"FirmNames":"Prager Metis CPAs, LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the name of the person who prepared the additional documentation and the reason for adding it. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":273,"FirmNames":"Prager Metis CPAs, LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In this instance the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":273,"FirmNames":"Prager Metis CPAs, LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In three of four audits reviewed the firm did not make a required communication to the issuer's audit committee related to the name or planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":273,"FirmNames":"Prager Metis CPAs, LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) the firm's evaluation of the issuer's (i) qualitative aspects of significant accounting policies and practices (ii) financial statement presentation and (iii) ability to continue as a going concern; (2) the issuer's critical accounting estimates; and (3) the firm's assessment of management's disclosures related to critical accounting policies and practices. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":273,"FirmNames":"Prager Metis CPAs, LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not inquire of the audit committee and others within the company about the risks of material misstatement including fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":273,"FirmNames":"Prager Metis CPAs, LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not presume that there was a fraud risk involving improper revenue recognition without having an appropriate rationale for how this presumption was overcome. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":273,"FirmNames":"Prager Metis CPAs, LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":273,"FirmNames":"Prager Metis CPAs, LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":273,"FirmNames":"Prager Metis CPAs, LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not file one or more reports on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":525,"FirmNames":"Reilly, Penner & Benton LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not make a required communication to the issuer's audit committee related to the results of the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":525,"FirmNames":"Reilly, Penner & Benton LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm made inaccurate communications to the issuer's audit committee related to the issuer's critical accounting policies and practices and critical accounting estimates. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":525,"FirmNames":"Reilly, Penner & Benton LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not establish an understanding of the terms of the audit engagement with the audit committee record such understanding in an engagement letter and determine that the audit committee acknowledged and agreed to the terms of the engagement. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":525,"FirmNames":"Reilly, Penner & Benton LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not inquire of the audit committee about whether it was aware of matters relevant to the audit including but not limited to violations or possible violations of laws or regulations. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":525,"FirmNames":"Reilly, Penner & Benton LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee or obtain evidence that management had provided the representation letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":525,"FirmNames":"Reilly, Penner & Benton LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee or obtain evidence that management had provided the representation letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":525,"FirmNames":"Reilly, Penner & Benton LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not inquire of the audit committee about the risks of material misstatement including fraud risks. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":525,"FirmNames":"Reilly, Penner & Benton LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not inquire of the issuer's audit committee regarding the audit committee's understanding of the issuer's relationships and transactions with related parties that are significant to the issuer and whether any member of the audit committee had concerns regarding relationships or transactions with related parties and if so the substance of those concerns. In these instances the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":525,"FirmNames":"Reilly, Penner & Benton LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not make certain required communications to the issuer's audit committee related to its evaluation of the issuer's identification of accounting for and disclosure of its relationships and transactions with related parties. In these instances the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":617,"FirmNames":"Windham Brannon, LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":617,"FirmNames":"Windham Brannon, LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed and in four other audits the firm's report on Form AP included inaccurate information regarding the issuer name. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":694,"FirmNames":"Hoberman & Lesser, CPA's, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make a required communication to the issuer's audit committee related to the name location and planned responsibilities of an other person not employed by the firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":921,"FirmNames":"Horowitz & Ullmann, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1124,"FirmNames":"KPMG Auditores Independentes Ltda.","InspectionYear":2022,"Country":"Brazil","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not establish an understanding of the terms of the audit engagement with the audit committee record such understanding in an engagement letter and provide the engagement letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1124,"FirmNames":"KPMG Auditores Independentes Ltda.","InspectionYear":2022,"Country":"Brazil","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the issuer's audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1124,"FirmNames":"KPMG Auditores Independentes Ltda.","InspectionYear":2022,"Country":"Brazil","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1379,"FirmNames":"PricewaterhouseCoopers","InspectionYear":2022,"Country":"Australia","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1401,"FirmNames":"Mazars LLP","InspectionYear":2022,"Country":"United Kingdom","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1401,"FirmNames":"Mazars LLP","InspectionYear":2022,"Country":"United Kingdom","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not as instructed by the principal auditor (1) perform procedures to identify and obtain an understanding of significant processes and key controls and likely sources of potential misstatements and (2) perform a walkthrough of key controls for significant processes. In this instance the firm was non-compliant with the principal auditor instructions and AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":1401,"FirmNames":"Mazars LLP","InspectionYear":2022,"Country":"United Kingdom","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's communication of critical audit matters in the audit report did not describe for a matter the principal considerations that led the firm to determine that the matter was a critical audit matter. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1524,"FirmNames":"Manning Elliott LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make a required communication to the issuer's audit committee related to the name location and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1524,"FirmNames":"Manning Elliott LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1524,"FirmNames":"Manning Elliott LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1524,"FirmNames":"Manning Elliott LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not file one or more reports on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1524,"FirmNames":"Manning Elliott LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm's report on Form AP included inaccurate information related to the participation in the audit by an other accounting firm and omitted information related to the participation in the audit by certain other accounting firms. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2885,"FirmNames":"Chen and Fan Accountancy Corporation","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":2885,"FirmNames":"Chen and Fan Accountancy Corporation","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":5070,"FirmNames":"KPMG SAS","InspectionYear":2022,"Country":"Colombia","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a relevant assertion for a significant account and disclosure. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":5070,"FirmNames":"KPMG SAS","InspectionYear":2022,"Country":"Colombia","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm's report on Form AP included inaccurate information related to the participation in the audit by certain other accounting firms. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":5567,"FirmNames":"Carter & Company, CPA, LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make a required communication to the audit committee related to the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5567,"FirmNames":"Carter & Company, CPA, LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report did not state that the audit included evaluating the accounting principles used and significant estimates made by management. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":5567,"FirmNames":"Carter & Company, CPA, LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team did not perform any procedures to comply with the requirements related to critical audit matters. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":5567,"FirmNames":"Carter & Company, CPA, LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6271,"FirmNames":"Wojeski & Company CPAs, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":6271,"FirmNames":"Wojeski & Company CPAs, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not communicate to the issuer's audit committee all of the issuer's critical accounting policies and practices. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6271,"FirmNames":"Wojeski & Company CPAs, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6271,"FirmNames":"Wojeski & Company CPAs, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6271,"FirmNames":"Wojeski & Company CPAs, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not consider the characteristics of potentially fraudulent journal entries when identifying and selecting entries for testing. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":6271,"FirmNames":"Wojeski & Company CPAs, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6271,"FirmNames":"Wojeski & Company CPAs, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-10-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":536,"FirmNames":"Morison Cogen LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1163,"FirmNames":"Deloitte Certified Public Accountants S.A.","InspectionYear":2022,"Country":"Greece","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include a matter that was communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1462,"FirmNames":"Crowe MacKay LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) corrected misstatements; (2) the issuer's critical accounting policies and practices; and (3) management bias it identified related to an estimate. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1462,"FirmNames":"Crowe MacKay LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide the issuer's audit committee a draft of the firm's audit report. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1462,"FirmNames":"Crowe MacKay LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not establish an understanding of the terms of the audit engagement with the audit committee record such understanding in an engagement letter and determine that the audit committee acknowledged and agreed to the terms of the engagement. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1462,"FirmNames":"Crowe MacKay LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":1462,"FirmNames":"Crowe MacKay LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":1462,"FirmNames":"Crowe MacKay LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not evaluate whether identified material misstatements resulted from control deficiencies and whether any such control deficiencies individually or in combination represented a material weakness or significant deficiency that required communication to management and the issuer's audit committee. In addition in this audit the firm communicated in writing to the audit committee that there were no significant deficiencies identified during the audit. In these instances the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of the Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":1462,"FirmNames":"Crowe MacKay LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to management related to misstatements it identified. In these instances the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Triennially Inspected","RegistrationId":1462,"FirmNames":"Crowe MacKay LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"Other Non-PCAOB Standards","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm's audit report did not state that the audit was conducted in accordance with Canadian generally accepted auditing standards. In this instance the firm was non-compliant with CAS 700 Forming an Opinion and Reporting on Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":1462,"FirmNames":"Crowe MacKay LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2952,"FirmNames":"T R CHADHA & CO LLP","InspectionYear":2022,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":2952,"FirmNames":"T R CHADHA & CO LLP","InspectionYear":2022,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee related to an overview of the overall audit strategy. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2952,"FirmNames":"T R CHADHA & CO LLP","InspectionYear":2022,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not inquire of the audit committee about the risks of material misstatement including fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":2952,"FirmNames":"T R CHADHA & CO LLP","InspectionYear":2022,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":3289,"FirmNames":"Accell Audit & Compliance, P.A.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) all of the significant risks identified through its risk assessment procedures; (2) the firm's evaluation of the issuer's ability to continue as a going concern; (3) all of the corrected misstatements including discussing with the audit committee the implications that such corrected misstatements might have on the company's financial reporting process. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":3289,"FirmNames":"Accell Audit & Compliance, P.A.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not communicate to the issuer's audit committee changes to the planned audit strategy and the reasons for such changes. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":3289,"FirmNames":"Accell Audit & Compliance, P.A.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not make a required communication to the issuer's audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":3289,"FirmNames":"Accell Audit & Compliance, P.A.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide to management and the audit committee the required communications in writing of all material weaknesses identified during the audit prior to the issuance of the auditor's report. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements"},{"InspectionType":"Triennially Inspected","RegistrationId":3289,"FirmNames":"Accell Audit & Compliance, P.A.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":3289,"FirmNames":"Accell Audit & Compliance, P.A.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include one matter that was communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":3289,"FirmNames":"Accell Audit & Compliance, P.A.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":3289,"FirmNames":"Accell Audit & Compliance, P.A.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not document the computation of total audit hours and the method used to estimate hours incurred by other auditors. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":3313,"FirmNames":"Yusufali & Associates, LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":3313,"FirmNames":"Yusufali & Associates, LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not obtain the required engagement quality review for the audit or for the reviews of the issuer's interim financial information for each of the quarters during the year under audit. In these instances the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":3313,"FirmNames":"Yusufali & Associates, LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make any of the required communications to the issuer's audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":3313,"FirmNames":"Yusufali & Associates, LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm communicated in writing to the audit committee that there were no significant deficiencies identified during the audit. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":3313,"FirmNames":"Yusufali & Associates, LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not inquire of the audit committee and management about the risks of material misstatement including fraud risks. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":3313,"FirmNames":"Yusufali & Associates, LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not identify and assess the risks of material misstatement at the financial statement level and the assertion level. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":3313,"FirmNames":"Yusufali & Associates, LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not identify a fraud risk related to the risk of management override of controls. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":3313,"FirmNames":"Yusufali & Associates, LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not presume that there was a fraud risk involving improper revenue recognition without having an appropriate rationale for how this presumption was overcome. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":3313,"FirmNames":"Yusufali & Associates, LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not communicate all accumulated misstatements to management on a timely basis to provide management with an opportunity to correct them. In this instance the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Triennially Inspected","RegistrationId":3313,"FirmNames":"Yusufali & Associates, LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's audit report did not state the year the firm began serving consecutively as the company's auditor. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":3313,"FirmNames":"Yusufali & Associates, LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not perform any procedures to comply with the requirements related to critical audit matters. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":3313,"FirmNames":"Yusufali & Associates, LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed and in four other audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":3313,"FirmNames":"Yusufali & Associates, LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":13,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not provide the audit committee the required independence communications. In these instances the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":3826,"FirmNames":"James Pai CPA PLLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to determine who performed the work and the date such work was completed. In addition the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":3826,"FirmNames":"James Pai CPA PLLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not obtain the required engagement quality review for the audit. In this instance the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":3826,"FirmNames":"James Pai CPA PLLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not establish an understanding of the terms of the audit engagement with the audit committee record such understanding in an engagement letter and determine that the audit committee acknowledged and agreed to the terms of the engagement. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":3826,"FirmNames":"James Pai CPA PLLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make any of the required communications to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":3826,"FirmNames":"James Pai CPA PLLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not (1) identify and assess the risks of material misstatement related to one or more significant accounts and disclosures; (2) inquire of the audit committee and others within the company about the risks of material misstatement; (3) presume that there was a fraud risk involving improper revenue recognition and did not have an appropriate rationale for how this presumption was overcome; and (4) identify a fraud risk related to the risk of management override of controls. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":3826,"FirmNames":"James Pai CPA PLLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2415","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern but did not place it immediately following the opinion paragraph. In this instance the firm was non-compliant with AS 2415 Consideration of an Entity's Ability to Continue as a Going Concern."},{"InspectionType":"Triennially Inspected","RegistrationId":3826,"FirmNames":"James Pai CPA PLLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report did not include numerous required elements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":3826,"FirmNames":"James Pai CPA PLLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":3826,"FirmNames":"James Pai CPA PLLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team determined that there were no critical audit matters but did not include the required language and the appropriate title in the auditor's report. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":3826,"FirmNames":"James Pai CPA PLLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":3826,"FirmNames":"James Pai CPA PLLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed and in two other audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":3826,"FirmNames":"James Pai CPA PLLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide the audit committee the required independence communications. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":5828,"FirmNames":"SRCO Professional Corporation","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make a required communication to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5828,"FirmNames":"SRCO Professional Corporation","InspectionYear":2023,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6501,"FirmNames":"Halperin Ilanit CPA","InspectionYear":2022,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6501,"FirmNames":"Halperin Ilanit CPA","InspectionYear":2022,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added the name of the person who prepared the additional documentation and the reason for adding it. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6501,"FirmNames":"Halperin Ilanit CPA","InspectionYear":2022,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed and in three other audits the firm did not obtain the required engagement quality review for the audit or for the reviews of the issuer's interim financial information for each of the quarters during the year under audit. In these instances the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":6501,"FirmNames":"Halperin Ilanit CPA","InspectionYear":2022,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) the issuer's significant accounting policies and practices; (2) the issuer's critical accounting policies and practices and critical accounting estimates; and (3) the firm's evaluation of the quality of the issuer's financial reporting. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6501,"FirmNames":"Halperin Ilanit CPA","InspectionYear":2022,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6501,"FirmNames":"Halperin Ilanit CPA","InspectionYear":2022,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6501,"FirmNames":"Halperin Ilanit CPA","InspectionYear":2022,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not make certain required communications to the issuer's audit committee related to its evaluation of the issuer's identification of accounting for and disclosure of its relationships and transactions with related parties. In these instances the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":6501,"FirmNames":"Halperin Ilanit CPA","InspectionYear":2022,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6501,"FirmNames":"Halperin Ilanit CPA","InspectionYear":2022,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In three audits the firm did not file its report on Form AP by the relevant deadline. In addition in all of these audits the firm's report on Form AP included inaccurate information regarding the issuer CIK number and/or the financial statement date. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6717,"FirmNames":"SS Accounting and Auditing Inc.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not include all of the required information in its engagement completion document. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6717,"FirmNames":"SS Accounting and Auditing Inc.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) the significant risks identified through its risk assessment procedures; (2) the firm's evaluation of the issuer's ability to continue as a going concern; (3) the name location and planned responsibilities of an other accounting firm and other persons not employed by the firm that performed audit procedures in the audit; and (4) the issuer's critical accounting policies and practices and critical accounting estimates. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6717,"FirmNames":"SS Accounting and Auditing Inc.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not identify and assess the risks of material misstatement at the assertion level for the significant accounts and disclosures it identified. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6717,"FirmNames":"SS Accounting and Auditing Inc.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6717,"FirmNames":"SS Accounting and Auditing Inc.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not use a reasonable method to estimate or document in its files the method used to estimate hours incurred by an other accounting firm and the computation of total audit hours used to report on Form AP the participation in the audit by that other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":170,"FirmNames":"KMJ Corbin & Company LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-14T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":170,"FirmNames":"KMJ Corbin & Company LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-14T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":262,"FirmNames":"Johnson Lambert  LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-14T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not inquire of the internal audit function about the risks of material misstatement including fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":262,"FirmNames":"Johnson Lambert  LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-14T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not consider the characteristics of potentially fraudulent journal entries when identifying and selecting entries for testing. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":262,"FirmNames":"Johnson Lambert  LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-14T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee related to its evaluation of the issuer's identification of accounting for and disclosure of its relationships and transactions with related parties. In this instance the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":342,"FirmNames":"Pannell Kerr Forster of Texas, P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-14T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":342,"FirmNames":"Pannell Kerr Forster of Texas, P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-14T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's communication of certain critical audit matters in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":782,"FirmNames":"Farmer, Fuqua & Huff, P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-14T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence. "},{"InspectionType":"Triennially Inspected","RegistrationId":782,"FirmNames":"Farmer, Fuqua & Huff, P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-14T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) the issuer's critical accounting policies and practices; and (2) the firm's assessment of the issuer's disclosures related to the critical accounting policies and practices. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees. "},{"InspectionType":"Triennially Inspected","RegistrationId":782,"FirmNames":"Farmer, Fuqua & Huff, P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-14T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not inquire of management about the risks of material misstatement including fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement. "},{"InspectionType":"Triennially Inspected","RegistrationId":782,"FirmNames":"Farmer, Fuqua & Huff, P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-14T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not consider the characteristics of potentially fraudulent journal entries when identifying and selecting entries for testing. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit. "},{"InspectionType":"Triennially Inspected","RegistrationId":782,"FirmNames":"Farmer, Fuqua & Huff, P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-14T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the four audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. "},{"InspectionType":"Triennially Inspected","RegistrationId":782,"FirmNames":"Farmer, Fuqua & Huff, P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-14T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of four audits reviewed the firm's communication of one or more critical audit matters in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1757,"FirmNames":"EY Godkendt Revisionspartnerselskab","InspectionYear":2022,"Country":"Denmark","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-09-14T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make certain required communications to the issuer's audit committee in a timely manner related to the name location and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1757,"FirmNames":"EY Godkendt Revisionspartnerselskab","InspectionYear":2022,"Country":"Denmark","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-09-14T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include a matter that was communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":2457,"FirmNames":"Calvetti Ferguson, LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-14T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In this instance the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":2457,"FirmNames":"Calvetti Ferguson, LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-14T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) all of the significant risks identified through its risk assessment procedures; (2) the issuer's critical accounting policies and practices; and (3) certain terms of the engagement. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2457,"FirmNames":"Calvetti Ferguson, LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-09-14T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee related to its evaluation of the issuer's identification of accounting for and disclosure of its relationships and transactions with related parties. In this instance the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":6629,"FirmNames":"WEINSTEIN INTERNATIONAL CPA","InspectionYear":2022,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2023-09-14T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make any of the required communications to the issuer's entire audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6629,"FirmNames":"WEINSTEIN INTERNATIONAL CPA","InspectionYear":2022,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2023-09-14T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did make certain required communications to the issuer's audit committee related to (1) all of the significant risks identified through its risk assessment procedures; (2) the firm's evaluation of the issuer's ability to continue as a going concern; (3) the results of the audit prior to the issuance of the auditor's report; and (4) the issuer's critical accounting policies and practices and critical accounting estimates. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6629,"FirmNames":"WEINSTEIN INTERNATIONAL CPA","InspectionYear":2022,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2023-09-14T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not evaluate whether control deficiencies individually or in combination represented a material weakness and in its communication to the audit committee the firm did not include the definition of a significant deficiency. In these instances the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":6629,"FirmNames":"WEINSTEIN INTERNATIONAL CPA","InspectionYear":2022,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2023-09-14T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make certain required communications to the issuer's audit committee related to its evaluation of the issuer's identification of accounting for and disclosure of its relationships and transactions with related parties. In the same audit the firm did not inquire of the issuer's audit committee regarding the audit committee's understanding of the issuer's relationships and transactions with related parties that are significant to the issuer and whether any member of the audit committee had concerns regarding relationships or transactions with related parties and if so the substance of those concerns. In these instances the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":6629,"FirmNames":"WEINSTEIN INTERNATIONAL CPA","InspectionYear":2022,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2023-09-14T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2415","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern but did not place it immediately following the opinion paragraph. In these instances the firm was non­compliant with AS 2415 Consideration of an Entity's Ability to Continue as a Going Concern."},{"InspectionType":"Triennially Inspected","RegistrationId":6629,"FirmNames":"WEINSTEIN INTERNATIONAL CPA","InspectionYear":2022,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2023-09-14T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not perform any procedures to comply with the requirements related to critical audit matters. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6629,"FirmNames":"WEINSTEIN INTERNATIONAL CPA","InspectionYear":2022,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2023-09-14T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non­compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6629,"FirmNames":"WEINSTEIN INTERNATIONAL CPA","InspectionYear":2022,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2023-09-14T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's communication of critical audit matters in the audit report did not describe for a matter the principal considerations that led the firm to determine that the matter was a critical audit matter. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":76,"FirmNames":"Turner, Stone & Company, L.L.P.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer including evidence that the engagement quality reviewer evaluated the engagement team's responses to certain significant risks identified. In this instance the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":76,"FirmNames":"Turner, Stone & Company, L.L.P.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":76,"FirmNames":"Turner, Stone & Company, L.L.P.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not communicate an accumulated misstatement to management on a timely basis to provide management with an opportunity to correct it. In this instance the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Triennially Inspected","RegistrationId":76,"FirmNames":"Turner, Stone & Company, L.L.P.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":76,"FirmNames":"Turner, Stone & Company, L.L.P.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":76,"FirmNames":"Turner, Stone & Company, L.L.P.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not file one or more reports on Form AP by the relevant deadline. In addition in one of these audits the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":76,"FirmNames":"Turner, Stone & Company, L.L.P.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not file one or more reports on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":80,"FirmNames":"Keiter, Stephens, Hurst, Gary & Shreaves, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's report on Form AP omitted the issuer CIK number. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":297,"FirmNames":"ADKF, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":528,"FirmNames":"Dannible & McKee, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In this instance the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":528,"FirmNames":"Dannible & McKee, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make a required communication to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":528,"FirmNames":"Dannible & McKee, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two other audits the firm did not file one or more reports on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":528,"FirmNames":"Dannible & McKee, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file one or more reports on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1235,"FirmNames":"Deloitte AG","InspectionYear":2022,"Country":"Switzerland","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1287,"FirmNames":"Deloitte Audit","InspectionYear":2022,"Country":"Luxembourg","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make a required communication to the issuer's audit committee related to the name location and planned responsibilities of other accounting firms that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1287,"FirmNames":"Deloitte Audit","InspectionYear":2022,"Country":"Luxembourg","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1808,"FirmNames":"GBQ Partners LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1808,"FirmNames":"GBQ Partners LLC","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform procedures to determine whether the journal entry population from which it made its selections or that it used to identify selections was complete. In these instances the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added the name of the person who prepared the additional documentation and the reason for adding it. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not include all of the required information in its engagement completion document. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":" In the three audits reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) the significant risks identified through its risk assessment procedures and (2) the firm's evaluation of the issuer's ability to continue as a going concern. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) the significant risks identified through its risk assessment procedures and (2) the firm's evaluation of the issuer's ability to continue as a going concern. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) the significant risks identified through its risk assessment procedures and (2) the firm's evaluation of the issuer's ability to continue as a going concern. In addition in one of these three audits the firm did not make a required communication to the issuer's audit committee related to the issuer's critical accounting policies and practices and critical accounting estimates. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm made inaccurate communications to the issuer's audit committee related to critical accounting estimates and/or significant unusual transactions. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not identify and assess the risks of material misstatement related to one or more significant accounts and disclosures. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not consider the characteristics of potentially fraudulent journal entries when identifying and selecting entries for testing. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not make certain required communications to the issuer's audit committee related to its evaluation of the issuer's identification of accounting for and disclosure of its relationships and transactions with related parties. In these instances the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 2415","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern but did not place it immediately following the opinion paragraph. In two of these audits the firm included an amount for cash flows from operations in the explanatory paragraph that was incorrect. In these instances the firm was non-compliant with AS 2415 Consideration of an Entity's Ability to Continue as a Going Concern."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 2710","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not take appropriate action with respect to the issuer's omission of a material weakness from management's report on ICFR included in the Form 10-K. In this instance the firm was non-compliant with AS 2710 Other Information in Documents Containing Audited Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":13,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm's communication of critical audit matters in the audit report did not describe for a matter the principal considerations that led the firm to determine that the matter was a critical audit matter. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":14,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":171,"FirmNames":"Horne LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":171,"FirmNames":"Horne LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":287,"FirmNames":"Liggett & Webb, P.A.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In these instances the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":287,"FirmNames":"Liggett & Webb, P.A.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":287,"FirmNames":"Liggett & Webb, P.A.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not establish an understanding of the terms of the audit engagement with the audit committee record such understanding in an engagement letter and provide the engagement letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees"},{"InspectionType":"Triennially Inspected","RegistrationId":287,"FirmNames":"Liggett & Webb, P.A.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the issuer's audit committee related to uncorrected misstatements. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":287,"FirmNames":"Liggett & Webb, P.A.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":287,"FirmNames":"Liggett & Webb, P.A.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's communication of critical audit matters in the audit report did not describe for a matter the principal considerations that led the firm to determine that the matter was a critical audit matter. In addition the firm's communication of the matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":287,"FirmNames":"Liggett & Webb, P.A.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In these instances the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":324,"FirmNames":"Macias Gini & O'Connell LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":324,"FirmNames":"Macias Gini & O'Connell LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) the firm's evaluation of the issuer's ability to continue as a going concern and (2) the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":324,"FirmNames":"Macias Gini & O'Connell LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's report on Form AP included inaccurate information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":673,"FirmNames":"Richey, May & Co., LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":673,"FirmNames":"Richey, May & Co., LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":673,"FirmNames":"Richey, May & Co., LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make a required communication to management related to identified misstatements. In this instance the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Triennially Inspected","RegistrationId":673,"FirmNames":"Richey, May & Co., LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's report on Form AP included inaccurate information related to the type of issuer the issuer name and the end date of the most recent period's financial statements identified in the audit report. In addition the firm's report on Form AP omitted information related to the series identifier. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":805,"FirmNames":"Insero & Co. CPAs, LLP","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm's audit report did not include a statement indicating that the financial statements included the related notes. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1180,"FirmNames":"Deloitte Haskins & Sells LLP","InspectionYear":2022,"Country":"India","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2023-08-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make certain required communications to the issuer's audit committee related to the name location and planned responsibilities of other accounting firms that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1180,"FirmNames":"Deloitte Haskins & Sells LLP","InspectionYear":2022,"Country":"India","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2023-08-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6706,"FirmNames":"TPS Thayer LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not identify a fraud risk related to the risk of management override of controls without having an appropriate rationale for why this risk was not relevant. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6706,"FirmNames":"TPS Thayer LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2415","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern but did not place it immediately following the opinion paragraph. In this instance the firm was non-compliant with AS 2415 Consideration of an Entity's Ability to Continue as a Going Concern."},{"InspectionType":"Triennially Inspected","RegistrationId":160,"FirmNames":"Ary Roepcke Mulchaey, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In four of four audits reviewed the firm's report on Form AP omitted the issuer CIK number. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":677,"FirmNames":"Cherry Bekaert LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make a required communication to the issuer's audit committee related to the name location and planned responsibilities of an other person not employed by the firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":677,"FirmNames":"Cherry Bekaert LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":794,"FirmNames":"Hancock Askew & Co., LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not evaluate certain factors when determining whether any of the identified and assessed risks of material misstatement related to a certain significant account and disclosures were significant risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":794,"FirmNames":"Hancock Askew & Co., LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's audit report was not addressed appropriately. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":794,"FirmNames":"Hancock Askew & Co., LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-08-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1051,"FirmNames":"KPMG LLP","InspectionYear":2022,"Country":"Singapore","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2023-08-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm's report on Form AP omitted information related to a Partner ID by which the engagement partner had been previously identified on a Form AP filed by a different registered public accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1153,"FirmNames":"Galaz, Yamazaki, Ruiz Urquiza, S.C.","InspectionYear":2022,"Country":"Mexico","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2023-08-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1435,"FirmNames":"Ernst & Young","InspectionYear":2022,"Country":"Australia","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-08-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1435,"FirmNames":"Ernst & Young","InspectionYear":2022,"Country":"Australia","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-08-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make certain required communications to the issuer's audit committee related to the name location and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1435,"FirmNames":"Ernst & Young","InspectionYear":2022,"Country":"Australia","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-08-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit reviewed and in one other audit the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1435,"FirmNames":"Ernst & Young","InspectionYear":2022,"Country":"Australia","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-08-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm's report on Form AP included inaccurate information related to the participation in the audit by certain other accounting firms. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":454,"FirmNames":"L&L CPAS, PA","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-07-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the issuer's audit committee related to uncorrected misstatements. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":454,"FirmNames":"L&L CPAS, PA","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-07-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not evaluate certain information that indicated that fraud risk factors were present and should have been taken into account in identifying and assessing fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":454,"FirmNames":"L&L CPAS, PA","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-07-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":454,"FirmNames":"L&L CPAS, PA","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-07-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's communication of critical audit matters in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1350,"FirmNames":"PricewaterhouseCoopers Reviseurs d'Entreprites","InspectionYear":2022,"Country":"Belgium","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2023-07-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make a required communication to the issuer's audit committee related to the name location and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1375,"FirmNames":"Fahn Kanne & Co.","InspectionYear":2022,"Country":"Israel","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-07-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1375,"FirmNames":"Fahn Kanne & Co.","InspectionYear":2022,"Country":"Israel","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-07-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the issuer's audit committee related to the issuer's critical accounting estimates. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1375,"FirmNames":"Fahn Kanne & Co.","InspectionYear":2022,"Country":"Israel","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-07-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not communicate all accumulated misstatements to management on a timely basis to provide management with an opportunity to correct them. In this instance the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Triennially Inspected","RegistrationId":1375,"FirmNames":"Fahn Kanne & Co.","InspectionYear":2022,"Country":"Israel","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-07-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1375,"FirmNames":"Fahn Kanne & Co.","InspectionYear":2022,"Country":"Israel","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-07-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1375,"FirmNames":"Fahn Kanne & Co.","InspectionYear":2022,"Country":"Israel","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-07-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm's report on Form AP included inaccurate information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2297,"FirmNames":"SC&H Attest Services, P.C.","InspectionYear":2023,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-07-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm's report on Form AP included inaccurate information regarding the state of the firm's office issuing the audit report. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2416,"FirmNames":"Grant Thornton Bharat LLP","InspectionYear":2022,"Country":"India","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-07-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":2416,"FirmNames":"Grant Thornton Bharat LLP","InspectionYear":2022,"Country":"India","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-07-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer (EQR) including evidence that the EQR evaluated the engagement team's responses to the significant risks identified. In this instance the documentation of the EQR was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":2416,"FirmNames":"Grant Thornton Bharat LLP","InspectionYear":2022,"Country":"India","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-07-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make a required communication to the issuer's audit committee related to the name location and/or planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2416,"FirmNames":"Grant Thornton Bharat LLP","InspectionYear":2022,"Country":"India","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-07-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":2416,"FirmNames":"Grant Thornton Bharat LLP","InspectionYear":2022,"Country":"India","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-07-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":2416,"FirmNames":"Grant Thornton Bharat LLP","InspectionYear":2022,"Country":"India","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-07-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make a required communication to management related to identified misstatements. In this instance the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Triennially Inspected","RegistrationId":2416,"FirmNames":"Grant Thornton Bharat LLP","InspectionYear":2022,"Country":"India","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2023-07-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":3707,"FirmNames":"R & A CPAs, a professional corporation","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-07-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not inquire of the audit committee about whether it was aware of matters relevant to the audit including but not limited to violations or possible violations of laws or regulations. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":3707,"FirmNames":"R & A CPAs, a professional corporation","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-07-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) the significant risks identified through its risk assessment procedures and (2) the timing of the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":3707,"FirmNames":"R & A CPAs, a professional corporation","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-07-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":3707,"FirmNames":"R & A CPAs, a professional corporation","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-07-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":3707,"FirmNames":"R & A CPAs, a professional corporation","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-07-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not inquire of the audit committee about the risks of material misstatement including fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":5047,"FirmNames":"JLK Rosenberger, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-07-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":5047,"FirmNames":"JLK Rosenberger, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-07-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":5047,"FirmNames":"JLK Rosenberger, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-07-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make a required communication to management related to an identified misstatement. In this instance the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Triennially Inspected","RegistrationId":5047,"FirmNames":"JLK Rosenberger, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-07-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":5047,"FirmNames":"JLK Rosenberger, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-07-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6732,"FirmNames":"Onestop Assurance PAC","InspectionYear":2022,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2023-07-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":6732,"FirmNames":"Onestop Assurance PAC","InspectionYear":2022,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2023-07-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file its report on Form AP by the relevant deadline. In addition in this same audit the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":127,"FirmNames":"PKF O'Connor Davies, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2810","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to management related to an identified misstatement. In this instance the firm was non-compliant with AS 2810 Evaluating Audit Results."},{"InspectionType":"Triennially Inspected","RegistrationId":127,"FirmNames":"PKF O'Connor Davies, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":127,"FirmNames":"PKF O'Connor Davies, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not document the computation of total hours and the method used to estimate the hours incurred by other auditors that it used in its reporting on Form AP. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":263,"FirmNames":"Rehmann Robson LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make a required communication to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":263,"FirmNames":"Rehmann Robson LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":271,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of seven audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":358,"FirmNames":"Schneider Downs & Co., Inc.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":358,"FirmNames":"Schneider Downs & Co., Inc.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":358,"FirmNames":"Schneider Downs & Co., Inc.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":549,"FirmNames":"Zwick CPA, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":549,"FirmNames":"Zwick CPA, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee related to significant unusual transactions. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":549,"FirmNames":"Zwick CPA, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":549,"FirmNames":"Zwick CPA, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":549,"FirmNames":"Zwick CPA, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide to management and the audit committee the required communications in writing of all significant deficiencies identified during the audit prior to the issuance of the auditor's report. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":549,"FirmNames":"Zwick CPA, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not identify and assess the risks of material misstatement at the assertion level for a significant account and related disclosures it identified. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":549,"FirmNames":"Zwick CPA, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee related to its evaluation of the issuer's identification of accounting for and disclosure of its relationships and transactions with related parties. In this instance the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":549,"FirmNames":"Zwick CPA, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":566,"FirmNames":"Miller Wachman LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":763,"FirmNames":"Maggart & Associates, P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1054,"FirmNames":"De Visser Gray LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the results of the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1054,"FirmNames":"De Visser Gray LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the results of the audit. In one of these audits the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1054,"FirmNames":"De Visser Gray LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":1054,"FirmNames":"De Visser Gray LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":1054,"FirmNames":"De Visser Gray LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not evaluate whether identified material misstatements resulted from control deficiencies and whether any such control deficiencies individually or in combination represented a material weakness or significant deficiency that required communication to management and the issuer's audit committee. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":1054,"FirmNames":"De Visser Gray LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's risk assessment did not consider inherent risk in identifying significant accounts and disclosures. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":1054,"FirmNames":"De Visser Gray LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make certain required communications to the issuer's audit committee related to its evaluation of the issuer's identification of accounting for and disclosure of its relationships and transactions with related parties. In this instance the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":1054,"FirmNames":"De Visser Gray LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not place the Basis for Opinion section as the second section of its audit report. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1054,"FirmNames":"De Visser Gray LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1054,"FirmNames":"De Visser Gray LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1054,"FirmNames":"De Visser Gray LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1054,"FirmNames":"De Visser Gray LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide the audit committee the required independence communications. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":1195,"FirmNames":"UHY LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not make a required communication to the issuer's audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1195,"FirmNames":"UHY LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1195,"FirmNames":"UHY LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1415,"FirmNames":"Ernst & Young Limited Corp.","InspectionYear":2022,"Country":"Panama","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make certain required communications to the issuer's audit committee related to the name location and planned responsibilities of other accounting firms that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2226,"FirmNames":"Warren Averett, LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not communicate to the issuer's audit committee all of the issuer's critical accounting policies. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2226,"FirmNames":"Warren Averett, LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not communicate to the issuer's audit committee all of the issuer's critical accounting estimates. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2226,"FirmNames":"Warren Averett, LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2226,"FirmNames":"Warren Averett, LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":2226,"FirmNames":"Warren Averett, LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":2226,"FirmNames":"Warren Averett, LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":5348,"FirmNames":"Frost, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include a matter that was communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6498,"FirmNames":"Harbourside CPA LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added the name of the person who prepared the additional documentation and the reason for adding it. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6498,"FirmNames":"Harbourside CPA LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the assigned engagement quality reviewer had served as the engagement partner during the preceding audit. In this instance the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":6498,"FirmNames":"Harbourside CPA LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6498,"FirmNames":"Harbourside CPA LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not make a required communication to the issuer's audit committee related to the firm's evaluation of the issuer's ability to continue as a going concern. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6498,"FirmNames":"Harbourside CPA LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide to management and the audit committee the required communications in writing of all significant deficiencies identified during the audit. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":6498,"FirmNames":"Harbourside CPA LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":6498,"FirmNames":"Harbourside CPA LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 2415","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern but did not place it immediately following the opinion paragraph. In these instances the firm was non-compliant with AS 2415 Consideration of an Entity's Ability to Continue as a Going Concern."},{"InspectionType":"Triennially Inspected","RegistrationId":6498,"FirmNames":"Harbourside CPA LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm's audit report did not include the title 'Report of Independent Registered Public Accounting Firm.' In addition in one of these audits the firm's audit report did not include the title 'Opinion on the Financial Statements.' In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6498,"FirmNames":"Harbourside CPA LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report did not include the country from which the audit report had been issued. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6498,"FirmNames":"Harbourside CPA LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's audit report stated that there were no critical audit matters but the firm did not perform procedures to determine whether or not matters that were communicated or required to be communicated to the audit committee and that related to accounts or disclosures that are material to the financial statements were critical audit matters. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6498,"FirmNames":"Harbourside CPA LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6498,"FirmNames":"Harbourside CPA LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":6498,"FirmNames":"Harbourside CPA LLP","InspectionYear":2022,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":13,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6673,"FirmNames":"Keith K Zhen CPA","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the four audits reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) an overview of the overall audit strategy including the timing of the audit and (2) the significant risks identified through its risk assessment procedures. In addition in one of these audits the firm did not make a required communication to the entire audit committee related to the corrected misstatements. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6673,"FirmNames":"Keith K Zhen CPA","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the four audits reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) an overview of the overall audit strategy including the timing of the audit and (2) the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6673,"FirmNames":"Keith K Zhen CPA","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2415","DescriptionInTheFirmsInspectionReport":"In two of four audits reviewed the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern but did not place it immediately following the opinion paragraph. In these instances the firm was non-compliant with AS 2415 Consideration of an Entity's Ability to Continue as a Going Concern."},{"InspectionType":"Triennially Inspected","RegistrationId":6673,"FirmNames":"Keith K Zhen CPA","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In three of four audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6673,"FirmNames":"Keith K Zhen CPA","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the four audits reviewed the firm's audit report stated that there were no critical audit matters but the firm did not perform procedures to determine whether or not matters that were communicated or required to be communicated to the audit committee and that relate to accounts or disclosures that are material to the financial statements were critical audit matters. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":27,"FirmNames":"PKF San Diego, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide to the audit committee the required communication in writing of a material weakness identified during the audit. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":27,"FirmNames":"PKF San Diego, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":27,"FirmNames":"PKF San Diego, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":27,"FirmNames":"PKF San Diego, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's report on Form AP contained inaccurate information regarding the issuer CIK number. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":217,"FirmNames":"Berkower LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":217,"FirmNames":"Berkower LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2415","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern but did not place it immediately following the opinion paragraph. In this instance the firm was non-compliant with AS 2415 Consideration of an Entity's Ability to Continue as a Going Concern."},{"InspectionType":"Triennially Inspected","RegistrationId":217,"FirmNames":"Berkower LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not place the Basis for Opinion section as the second section of its audit report. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":217,"FirmNames":"Berkower LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":217,"FirmNames":"Berkower LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":270,"FirmNames":"Tanner LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":270,"FirmNames":"Tanner LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":404,"FirmNames":"McNair, McLemore, Middlebrooks & Co., LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In addition the firm communicated that certain risks were significant when the firm had not identified them as such. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":404,"FirmNames":"McNair, McLemore, Middlebrooks & Co., LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter and a letter describing internal control deficiencies to the issuer's audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":404,"FirmNames":"McNair, McLemore, Middlebrooks & Co., LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter and a letter describing internal control deficiencies to the issuer's audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":404,"FirmNames":"McNair, McLemore, Middlebrooks & Co., LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":404,"FirmNames":"McNair, McLemore, Middlebrooks & Co., LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":423,"FirmNames":"Brown, Edwards & Company, L.L.P.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) the significant risks identified through its risk assessment procedures and (2) the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":423,"FirmNames":"Brown, Edwards & Company, L.L.P.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":596,"FirmNames":"CohnReznick LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not communicate to the issuer's audit committee all of the issuer's critical accounting estimates. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":596,"FirmNames":"CohnReznick LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of four audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":596,"FirmNames":"CohnReznick LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the engagement team did not take into account certain required factors in determining whether or not certain matters were critical audit matters. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":647,"FirmNames":"Causey Demgen & Moore P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":2230,"FirmNames":"Fiondella, Milone & LaSaracina LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":2230,"FirmNames":"Fiondella, Milone & LaSaracina LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) all of the significant risks identified through its risk assessment procedures; and (2) the planned use of the work of a third party working under the direction of management when performing its audit of ICFR. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2230,"FirmNames":"Fiondella, Milone & LaSaracina LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":5341,"FirmNames":"Manohar Chowdhry & Associates","InspectionYear":2022,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":5525,"FirmNames":"Fruci & Associates II, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":5525,"FirmNames":"Fruci & Associates II, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures and all of the issuer's critical accounting policies and estimates. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5525,"FirmNames":"Fruci & Associates II, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit; (2) all of the issuer's critical accounting policies and estimates; and (3) a significant change to the planned audit strategy for an identified significant risk that had initially been communicated to the audit committee and the reasons for such change. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5525,"FirmNames":"Fruci & Associates II, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":5525,"FirmNames":"Fruci & Associates II, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":5525,"FirmNames":"Fruci & Associates II, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not document the computation of total audit hours and the method used to estimate hours incurred by other auditors. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":5525,"FirmNames":"Fruci & Associates II, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-06-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not provide the audit committee the required independence communications prior to accepting the audit. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":29,"FirmNames":"Sassetti LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":29,"FirmNames":"Sassetti LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":130,"FirmNames":"Lumsden & McCormick, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":251,"FirmNames":"Olsen Thielen & Co., Ltd","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":298,"FirmNames":"Ham, Langston & Brezina, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":396,"FirmNames":"Postlethwaite & Netterville, APAC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":546,"FirmNames":"Banks Finley White & Company, CPAs","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":729,"FirmNames":"Widmer Roel PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report was not addressed to the shareholders or equivalents for companies not organized as corporations. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":729,"FirmNames":"Widmer Roel PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":929,"FirmNames":"Perkins & Company, PC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1009,"FirmNames":"KPMG AZSA LLC","InspectionYear":2022,"Country":"Japan","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2023-05-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make certain required communications to the issuer's audit committee related to the name location and planned responsibilities of other accounting firms that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1009,"FirmNames":"KPMG AZSA LLC","InspectionYear":2022,"Country":"Japan","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2023-05-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not revise its risk assessment related to certain significant accounts and disclosures after obtaining audit evidence during the course of the audit that contradicted its original risk assessment. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":1009,"FirmNames":"KPMG AZSA LLC","InspectionYear":2022,"Country":"Japan","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2023-05-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include a matter that was communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1009,"FirmNames":"KPMG AZSA LLC","InspectionYear":2022,"Country":"Japan","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2023-05-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by certain other accounting firms. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1396,"FirmNames":"Ernst & Young Accountants LLP","InspectionYear":2022,"Country":"Netherlands","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-05-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make a required communication to the issuer's audit committee related to the name location and/or planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":3223,"FirmNames":"Mercurius & Associates LLP","InspectionYear":2022,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2023-05-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6189,"FirmNames":"Buchbinder Tunick & Company LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make a required communication to the issuer's audit committee related to a significant risk identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6189,"FirmNames":"Buchbinder Tunick & Company LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6189,"FirmNames":"Buchbinder Tunick & Company LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":200,"FirmNames":"Haskell & White LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":200,"FirmNames":"Haskell & White LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":200,"FirmNames":"Haskell & White LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team did not take into account certain required factors in determining whether or not certain matters were critical audit matters. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":200,"FirmNames":"Haskell & White LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":448,"FirmNames":"Kronick Kalada Berdy & Co, P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":448,"FirmNames":"Kronick Kalada Berdy & Co, P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the issuer's audit committee related to the issuer's critical accounting policies and practices. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":448,"FirmNames":"Kronick Kalada Berdy & Co, P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not inquire of the issuer's audit committee about whether it was aware of matters relevant to the audit including but not limited to violations or possible violations of laws or regulations. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":448,"FirmNames":"Kronick Kalada Berdy & Co, P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":448,"FirmNames":"Kronick Kalada Berdy & Co, P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":448,"FirmNames":"Kronick Kalada Berdy & Co, P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not inquire of the audit committee about the risks of material misstatement including fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":448,"FirmNames":"Kronick Kalada Berdy & Co, P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the issuer's audit committee related to its evaluation of the issuer's identification of accounting for and disclosure of its relationships and transactions with related parties. In this instance the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":448,"FirmNames":"Kronick Kalada Berdy & Co, P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":448,"FirmNames":"Kronick Kalada Berdy & Co, P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":448,"FirmNames":"Kronick Kalada Berdy & Co, P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"PCAOB Rule 3524","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not discuss with the audit committee the potential effects of tax services on the independence of the firm and document the substance of its discussions. In this instance the firm was non-compliant with PCAOB Rule 3524 Audit Committee Pre-Approval of Certain Tax Services."},{"InspectionType":"Triennially Inspected","RegistrationId":910,"FirmNames":"Rodefer Moss & Co, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed and in one other audit the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":3686,"FirmNames":"Adeptus Partners LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not obtain the engagement quality reviewer's concurring approval of issuance of the audit report prior to its issuance. In addition in one of the audits the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer. In these instances the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":3686,"FirmNames":"Adeptus Partners LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) the issuer's critical accounting policies and practices and (2) the firm's assessment of the issuer's critical accounting policies and practices. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":3686,"FirmNames":"Adeptus Partners LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":3686,"FirmNames":"Adeptus Partners LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":3686,"FirmNames":"Adeptus Partners LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6519,"FirmNames":"JLKZ CPA LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the firm's evaluation of the issuer's ability to continue as a going concern. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6519,"FirmNames":"JLKZ CPA LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the firm's evaluation of the issuer's ability to continue as a going concern and in one of these audits the corrected and uncorrected misstatements. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6519,"FirmNames":"JLKZ CPA LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6519,"FirmNames":"JLKZ CPA LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6519,"FirmNames":"JLKZ CPA LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not identify and assess the risks of material misstatement related to significant accounts and disclosures at the assertion level. In addition the firm did not discuss the susceptibility of the company's financial statements to material misstatements due to error or fraud. In these instances the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":6519,"FirmNames":"JLKZ CPA LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-05-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two audits the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":169,"FirmNames":"Sanville & Company LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-04-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":367,"FirmNames":"SingerLewak LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-04-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":367,"FirmNames":"SingerLewak LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-04-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":367,"FirmNames":"SingerLewak LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-04-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":367,"FirmNames":"SingerLewak LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-04-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":367,"FirmNames":"SingerLewak LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-04-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed and in one other audit the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":500,"FirmNames":"Sobel & Company, LLC, Certified Public Accountants","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-04-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's report on Form AP contained inaccurate information regarding the issuer name and issuer CIK number. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":570,"FirmNames":"Raimondo Pettit Group","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-04-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's report on Form AP contained an inaccurate issuer name. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":800,"FirmNames":"Smith & Howard, P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-04-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) critical accounting policies and practices and (2) the firm's evaluation of the quality of the issuer's financial reporting. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":800,"FirmNames":"Smith & Howard, P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-04-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee related to its evaluation of the issuer's identification of accounting for and disclosure of its relationships and transactions with related parties. In this instance the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":800,"FirmNames":"Smith & Howard, P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-04-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report did not (1) identify a prior year financial statement as having been audited and (2) use appropriate terms for the type of financial statements being audited. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":800,"FirmNames":"Smith & Howard, P.C.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-04-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's report on Form AP contained inaccurate information regarding the issuer name. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":803,"FirmNames":"McSoley McCoy & Co.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-04-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report did not include a statement that the individual financial statements were collectively referred to in the report as the financial statements and did not include a statement that the related notes were audited. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":803,"FirmNames":"McSoley McCoy & Co.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-04-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2317,"FirmNames":"Caron & Bletzer, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-04-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm's report on Form AP omitted the issuer CIK number. In addition in one of these audits the firm's report on Form AP contained inaccurate information regarding the audit report date. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2317,"FirmNames":"Caron & Bletzer, PLLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-04-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm's report on Form AP omitted the issuer CIK number. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":3024,"FirmNames":"West & Company, LLC","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-04-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1186,"FirmNames":"KPMG Huazhen LLP","InspectionYear":2022,"Country":"China","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2023-03-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In two of four audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1186,"FirmNames":"KPMG Huazhen LLP","InspectionYear":2022,"Country":"China","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2023-03-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make a required communication to the issuer's audit committee related to the issuer's critical accounting policies and practices and critical accounting estimates. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1186,"FirmNames":"KPMG Huazhen LLP","InspectionYear":2022,"Country":"China","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2023-03-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":1186,"FirmNames":"KPMG Huazhen LLP","InspectionYear":2022,"Country":"China","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2023-03-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":1186,"FirmNames":"KPMG Huazhen LLP","InspectionYear":2022,"Country":"China","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2023-03-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a significant account and disclosure. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":1186,"FirmNames":"KPMG Huazhen LLP","InspectionYear":2022,"Country":"China","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2023-03-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include a matter that was communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1389,"FirmNames":"PricewaterhouseCoopers","InspectionYear":2022,"Country":"Hong Kong","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2023-03-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1389,"FirmNames":"PricewaterhouseCoopers","InspectionYear":2022,"Country":"Hong Kong","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2023-03-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the name location and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1389,"FirmNames":"PricewaterhouseCoopers","InspectionYear":2022,"Country":"Hong Kong","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2023-03-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not make a required communication to the issuer's audit committee related to its basis for determining that it could serve as the principal auditor as significant parts of the audit were performed by other auditors. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1389,"FirmNames":"PricewaterhouseCoopers","InspectionYear":2022,"Country":"Hong Kong","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2023-03-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not evaluate certain factors when determining whether any of the identified and assessed risks of material misstatement related to a significant account and disclosure were significant risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":1389,"FirmNames":"PricewaterhouseCoopers","InspectionYear":2022,"Country":"Hong Kong","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2023-03-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm communicated in writing to the audit committee that there were no significant deficiencies identified during the audit even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":1389,"FirmNames":"PricewaterhouseCoopers","InspectionYear":2022,"Country":"Hong Kong","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2023-03-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1389,"FirmNames":"PricewaterhouseCoopers","InspectionYear":2022,"Country":"Hong Kong","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2023-03-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":237,"FirmNames":"Brown Armstrong Accountancy Corporation","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1105","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance the firm was non-compliant with AS 1105 Audit Evidence."},{"InspectionType":"Triennially Inspected","RegistrationId":237,"FirmNames":"Brown Armstrong Accountancy Corporation","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In this instance the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":237,"FirmNames":"Brown Armstrong Accountancy Corporation","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In addition the firm did not communicate to the issuer's audit committee changes to the significant risks that had initially been identified and communicated to the audit committee and the reasons for such changes. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":237,"FirmNames":"Brown Armstrong Accountancy Corporation","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2401","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm when testing journal entries for evidence of possible material misstatement due to fraud did not consider the characteristics of potentially fraudulent journal entries when identifying and selecting entries for testing. In this instance the firm was non-compliant with AS 2401 Consideration of Fraud in a Financial Statement Audit."},{"InspectionType":"Triennially Inspected","RegistrationId":237,"FirmNames":"Brown Armstrong Accountancy Corporation","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":237,"FirmNames":"Brown Armstrong Accountancy Corporation","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":237,"FirmNames":"Brown Armstrong Accountancy Corporation","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":429,"FirmNames":"Louis Plung & Company, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not obtain the engagement quality reviewer's concurring approval of issuance of the audit report prior to its issuance. In these instances the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":429,"FirmNames":"Louis Plung & Company, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In these instances the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":429,"FirmNames":"Louis Plung & Company, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not communicate to the issuer's audit committee the significant risks identified through its risk assessment procedures. In addition in this audit the firm did not make a required communication to the issuer's audit committee related to the results of the audit prior to the issuance of the auditor's report. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":429,"FirmNames":"Louis Plung & Company, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) an overview of the overall audit strategy and (2) the results of the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":429,"FirmNames":"Louis Plung & Company, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not establish an understanding of the terms of the audit engagement with the audit committee record such understanding in an engagement letter and determine that the audit committee acknowledged and agreed to the terms of the engagement. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":429,"FirmNames":"Louis Plung & Company, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not inquire of the audit committee about whether it was aware of matters relevant to the audit including but not limited to violations or possible violations of laws or regulations. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":429,"FirmNames":"Louis Plung & Company, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide to management and the audit committee the required communications in writing of the material weakness identified during the audit prior to the issuance of the auditor's report. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":429,"FirmNames":"Louis Plung & Company, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not inquire of the audit committee about the risks of material misstatement including fraud risks. In this instance the firm was non-compliant with AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Triennially Inspected","RegistrationId":429,"FirmNames":"Louis Plung & Company, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":429,"FirmNames":"Louis Plung & Company, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm's report on Form AP included inaccurate information regarding the audit report date and omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":429,"FirmNames":"Louis Plung & Company, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not file its report on Form AP by the relevant deadline. In addition in one of these audits the firm's report on Form AP included inaccurate information regarding the audit report date and omitted information related to the participation in the audit by an other accounting firm. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":429,"FirmNames":"Louis Plung & Company, LLP","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1431,"FirmNames":"EY Servicios Profesionales de Auditoria y Asesorias Limitada","InspectionYear":2022,"Country":"Chile","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6579,"FirmNames":"Jack Shama","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In addition in both of these audits the firm did not prepare an engagement completion document. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6579,"FirmNames":"Jack Shama","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed and in four other audits the firm did not obtain the required engagement quality review for the audit or for the reviews of the issuer's interim financial information for each of the quarters during the year under audit. In these instances the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":6579,"FirmNames":"Jack Shama","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not inquire of the audit committee about whether it was aware of matters relevant to the audit including but not limited to violations or possible violations of laws or regulations. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6579,"FirmNames":"Jack Shama","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make any of the required communications to the issuer's audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":6579,"FirmNames":"Jack Shama","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make any of the required communications to the issuer's audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":6579,"FirmNames":"Jack Shama","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2415","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm's audit report did not include numerous required elements. In these instances the firm was non-compliant with AS 2415 Consideration of an Entity's Ability to Continue as a Going Concern AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances. In addition in one of these audits the firm was non-compliant with AS 2820 Evaluating Consistency of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":6579,"FirmNames":"Jack Shama","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2415","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm's audit report did not include numerous required elements. In these instances the firm was non-compliant with AS 2415 Consideration of an Entity's Ability to Continue as a Going Concern AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":6579,"FirmNames":"Jack Shama","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2820","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm's audit report did not include numerous required elements. In these instances the firm was non-compliant with AS 2415 Consideration of an Entity's Ability to Continue as a Going Concern AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances. In addition in one of these audits the firm was non-compliant with AS 2820 Evaluating Consistency of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":6579,"FirmNames":"Jack Shama","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm's audit report did not include numerous required elements. In these instances the firm was non-compliant with AS 2415 Consideration of an Entity's Ability to Continue as a Going Concern AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":6579,"FirmNames":"Jack Shama","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm's audit report did not include numerous required elements. In these instances the firm was non-compliant with AS 2415 Consideration of an Entity's Ability to Continue as a Going Concern AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances. In addition in one of these audits the firm was non-compliant with AS 2820 Evaluating Consistency of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":6579,"FirmNames":"Jack Shama","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm's audit report did not include numerous required elements. In these instances the firm was non-compliant with AS 2415 Consideration of an Entity's Ability to Continue as a Going Concern AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":6579,"FirmNames":"Jack Shama","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm's audit report did not include numerous required elements. In these instances the firm was non-compliant with AS 2415 Consideration of an Entity's Ability to Continue as a Going Concern AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances. In addition in one of these audits the firm was non-compliant with AS 2820 Evaluating Consistency of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":6579,"FirmNames":"Jack Shama","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed and four other audits the firm did not file one or more reports on Form AP by the relevant deadline. In addition in one of these audits the firm's report on Form AP included inaccurate information regarding the issuer CIK number. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6579,"FirmNames":"Jack Shama","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed and four other audits the firm did not file one or more reports on Form AP by the relevant deadline. In addition in one of these audits the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6579,"FirmNames":"Jack Shama","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed and four other audits the firm did not file one or more reports on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6579,"FirmNames":"Jack Shama","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not provide the audit committee the required independence communications. In these instances the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":1250,"FirmNames":"Pivot CPAs, P.A.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer. In this instance the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":1250,"FirmNames":"Pivot CPAs, P.A.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not establish an understanding of the terms of the audit engagement with the audit committee record such understanding in an engagement letter and determine that the audit committee acknowledged and agreed to the terms of the engagement. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1250,"FirmNames":"Pivot CPAs, P.A.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make a required communication to the issuer's audit committee related to corrected misstatements including discussing with the audit committee the implications that such corrected misstatements might have on the company's financial reporting process. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1250,"FirmNames":"Pivot CPAs, P.A.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":1250,"FirmNames":"Pivot CPAs, P.A.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":1250,"FirmNames":"Pivot CPAs, P.A.","InspectionYear":2022,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2023-03-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team determined that there were no critical audit matters but did not include the required language and the appropriate title in the auditor's report. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1410,"FirmNames":"KPMG","InspectionYear":2022,"Country":"Argentina","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2023-03-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1410,"FirmNames":"KPMG","InspectionYear":2022,"Country":"Argentina","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2023-03-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make certain required communications to the issuer's audit committee related to the name location and planned responsibilities of other accounting firms that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1410,"FirmNames":"KPMG","InspectionYear":2022,"Country":"Argentina","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2023-03-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but in performing those procedures did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1295,"FirmNames":"BDO LLP","InspectionYear":2021,"Country":"United Kingdom","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2023-01-04T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make a required communication to the issuer's audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1295,"FirmNames":"BDO LLP","InspectionYear":2021,"Country":"United Kingdom","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2023-01-04T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm's report on Form AP contained inaccurate information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1050,"FirmNames":"KPMG Bedrijfsrevisoren BV / KPMG Réviseurs d'Entreprises SRL","InspectionYear":2021,"Country":"Belgium","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2022-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1457,"FirmNames":"Ernst & Young (Hellas) Certified Auditors Accountants S.A.","InspectionYear":2021,"Country":"Greece","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2022-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1457,"FirmNames":"Ernst & Young (Hellas) Certified Auditors Accountants S.A.","InspectionYear":2021,"Country":"Greece","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2022-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1457,"FirmNames":"Ernst & Young (Hellas) Certified Auditors Accountants S.A.","InspectionYear":2021,"Country":"Greece","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2022-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not document the substance of its discussions with the audit committee about the potential effects of a relationship that as of the date of the firm's annual communication may have been reasonably thought to bear on the independence of the firm. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of 10 audits reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the 10 audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In these instances the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of 10 audits reviewed the firm did not establish an understanding of the terms of the audit engagement with the audit committee or equivalent record such understanding in an engagement letter and determine that the audit committee or equivalent acknowledged and agreed to the terms of the engagement. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In six of 10 audits reviewed the firm did not communicate to the issuer's audit committee or equivalent all of the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 10 audits reviewed the firm did not make a required communication to the issuer's audit committee related to the name location and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In three of 10 audits reviewed the firm did not make a required communication to the audit committee related to corrected misstatements. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 10 audits reviewed the firm inaccurately communicated to the audit committee that it identified misstatements that the issuer corrected. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 10 audits reviewed the firm did not communicate to the issuer's audit committee all of the uncorrected misstatements that it identified. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of 10 audits reviewed the firm's audit report did not include a statement indicating that the financial statements included the related notes. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In seven of seven audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated or required to be communicated to the issuer's audit committee or equivalent and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In five of seven audits reviewed the firm's communication of one or more critical audit matters in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":12,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In five of 10 audits reviewed the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-12-22T00:00:00","InspectionReportSection":"Part I.B","FindingCount":13,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In three of 10 audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by other accounting firms. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":686,"FirmNames":"FORVIS, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of five audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1712,"FirmNames":"Ernst & Young Associates LLP","InspectionYear":2021,"Country":"India","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2022-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1712,"FirmNames":"Ernst & Young Associates LLP","InspectionYear":2021,"Country":"India","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2022-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of two audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the name location and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1712,"FirmNames":"Ernst & Young Associates LLP","InspectionYear":2021,"Country":"India","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2022-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one other audit the firm's report on Form AP omitted information related to participation in the audit by certain other accounting firms. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1712,"FirmNames":"Ernst & Young Associates LLP","InspectionYear":2021,"Country":"India","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2022-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of two audits reviewed the firm incorrectly computed total audit hours used to complete its report on Form AP by excluding certain hours related to the audit. In one of two audits reviewed the firm's report on Form AP omitted information related to participation in the audit by certain other accounting firms. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1712,"FirmNames":"Ernst & Young Associates LLP","InspectionYear":2021,"Country":"India","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2022-12-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of two audits reviewed the firm incorrectly computed total audit hours used to complete its report on Form AP by excluding certain hours related to the audit. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":444,"FirmNames":"Assure CPA, LLC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In three other audits the assigned engagement quality reviewer had served as the engagement partner during the preceding audit. In these instances the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":444,"FirmNames":"Assure CPA, LLC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In this instance the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":444,"FirmNames":"Assure CPA, LLC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the issuer's audit committee related to the names locations and planned responsibilities of other accounting firms that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":444,"FirmNames":"Assure CPA, LLC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":572,"FirmNames":"Weinberg & Company, P.A.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In these instances the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":822,"FirmNames":"Michael T. Studer CPA P.C.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make certain required communications to the issuer's audit committee or equivalent related to (1) all of the significant risks identified through its risk assessment procedures and (2) critical accounting policies and practices. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":822,"FirmNames":"Michael T. Studer CPA P.C.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the issuer's audit committee equivalent until after the issuance of the auditor's report. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":822,"FirmNames":"Michael T. Studer CPA P.C.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":822,"FirmNames":"Michael T. Studer CPA P.C.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two audits the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee or equivalent and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":822,"FirmNames":"Michael T. Studer CPA P.C.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two audits the firm's communication of critical audit matters in the audit report did not describe for one matter the principal considerations that led the firm to determine that the matter was a critical audit matter. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":822,"FirmNames":"Michael T. Studer CPA P.C.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one other audit the firm's report on Form AP omitted information related to a Partner ID by which the engagement partner had been identified on a Form AP filed by a different registered public accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":995,"FirmNames":"Smythe LLP","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not make certain required communications to the issuer's audit committee or equivalent related to the issuer's significant accounting policies and practices critical accounting policies and practices and critical accounting estimates. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":995,"FirmNames":"Smythe LLP","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make a required communication to the issuer's audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":995,"FirmNames":"Smythe LLP","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm communicated in writing to the audit committee that there were no significant deficiencies identified during the audit. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":995,"FirmNames":"Smythe LLP","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated or required to be communicated to the issuer's audit committee or equivalent and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":995,"FirmNames":"Smythe LLP","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":995,"FirmNames":"Smythe LLP","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's audit report did not include a statement indicating that the financial statements included the related notes and schedules. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":995,"FirmNames":"Smythe LLP","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm's report on Form AP contained inaccurate information related to the participation in the audit by certain other accounting firms. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":995,"FirmNames":"Smythe LLP","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm's independence communications with the audit committee or equivalent did not describe the professional standards related to required communications. In these instances the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":995,"FirmNames":"Smythe LLP","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide the audit committee a required independence affirmation. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":1212,"FirmNames":"K. R. Margetson Ltd.","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee equivalent related to (1) an overview of the overall audit strategy; (2) corrected misstatements; and (3) the results of the audit prior to the issuance of the auditor's report. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1212,"FirmNames":"K. R. Margetson Ltd.","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide to management and the audit committee equivalent the required communications in writing of all material weaknesses identified during the audit. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":1212,"FirmNames":"K. R. Margetson Ltd.","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report stated that there were no critical audit matters but the firm did not perform procedures to determine whether or not matters that were communicated or required to be communicated to the audit committee equivalent and that relate to accounts or disclosures that are material to the financial statements were critical audit matters. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1212,"FirmNames":"K. R. Margetson Ltd.","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed and in two previous audits of this issuer the firm did not file its report on Form AP by the relevant deadline. In addition these three reports on Form AP contained inaccurate information regarding the issuer CIK number. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1212,"FirmNames":"K. R. Margetson Ltd.","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed and in two previous audits of this issuer the firm did not file its report on Form AP by the relevant deadline. In addition these three reports on Form AP contained inaccurate information regarding the issuer CIK number. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1284,"FirmNames":"MANCERA, S.C.","InspectionYear":2021,"Country":"Mexico","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make certain required communications to the issuer's audit committee related to the name location and planned responsibilities of other accounting firms that performed audit procedures in the audit. Further the firm did not establish an understanding of the terms of the audit engagement with the audit committee record such understanding in an engagement letter and determine that the audit committee acknowledged and agreed to the terms of the engagement. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1284,"FirmNames":"MANCERA, S.C.","InspectionYear":2021,"Country":"Mexico","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1317,"FirmNames":"Spielman Koenigsberg & Parker, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not provide the engagement letter to the audit committee or equivalent and determine that the audit committee or equivalent acknowledged and agreed to the terms of the engagement. In addition the firm did not appropriately communicate its responsibilities in the engagement letter because the firm referred to standards other than the PCAOB standards. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1317,"FirmNames":"Spielman Koenigsberg & Parker, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not communicate to the issuer's audit committee or equivalent the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1317,"FirmNames":"Spielman Koenigsberg & Parker, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":3501,"FirmNames":"DBBMCKENNON","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not communicate to the issuer's audit committee all critical accounting estimates. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":3501,"FirmNames":"DBBMCKENNON","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":3501,"FirmNames":"DBBMCKENNON","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":3501,"FirmNames":"DBBMCKENNON","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-12-01T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not evaluate whether control deficiencies individually or in combination represented a material weakness that required communication to management and the issuer's audit committee equivalent. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2022-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of 56 audits reviewed the firm did not include all relevant workpapers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2022-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In 11 of 15 audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the names locations and/or planned responsibilities of other accounting firms and/or other persons not employed by the firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2022-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one of 48 audits reviewed the firm's audit report on the issuer's financial statements included incorrect language related to the audit of the issuer's ICFR. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2022-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one of 48 audits reviewed the firm's audit report on ICFR was dated earlier than the date on which the firm had obtained sufficient appropriate evidence to support its opinion. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2022-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In seven of 49 audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures one or more matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2022-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of 49 audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2022-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of 49 audits reviewed the firm's communication of a critical audit matter in the auditor's report did not refer to the relevant financial statement accounts or disclosures related to the critical audit matter. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2022-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In four of 13 audits reviewed the firm's report on Form AP contained inaccurate information related to the participation in the audit by certain other accounting firms. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":100,"FirmNames":"WithumSmith+Brown, PC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of 17 audits reviewed the firm's audit report was not addressed to the board of directors. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":100,"FirmNames":"WithumSmith+Brown, PC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":100,"FirmNames":"WithumSmith+Brown, PC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 4105","DescriptionInTheFirmsInspectionReport":"In one of two interim reviews reviewed the firm did not identify when performing its inquiries and review procedures a misstatement in the issuer's interim financial information related to the issuer's accounting for certain redeemable shares. In this instance the firm was non-compliant with AS 4105 Reviews of Interim Financial Information."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of 25 audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In addition in another audit reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In five of 25 audits reviewed the firm did not communicate to the issuer's audit committee changes to the significant risks that had been initially identified and communicated to the audit committee and the reasons for those changes. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committee."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In 10 of 25 audits reviewed the firm did not make a required communication to the issuer's audit committee related to the issuer's critical accounting policies and practices and/or critical accounting estimates. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 25 audits reviewed the firm did not make a required communication to the issuer's audit committee related to the basis for its conclusion that substantial doubt about the issuer's ability to continue as a going concern was alleviated. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of 25 audits reviewed the firm did not make a required communication to the issuer's audit committee related to uncorrected misstatements. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 25 audits reviewed the firm did not document its communication to the issuer's audit committee related to certain matters arising from the audit that were significant to the oversight of the issuer's financial reporting process. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of 25 audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In two of 25 audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In nine of 10 audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of seven audits reviewed the firm's report on Form AP contained inaccurate information regarding the office of the firm issuing the audit report or the date of the financial statements identified in the audit report. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of seven audits reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 4105","DescriptionInTheFirmsInspectionReport":"In one interim review reviewed the firm did not identify when performing its inquiries and review procedures a misstatement in the issuer's interim financial information related to the issuer's disclosures of certain warrants. In this instance the firm was non-compliant with AS 4105 Reviews of Interim Financial Information."},{"InspectionType":"Annually Inspected","RegistrationId":49,"FirmNames":"RSM US LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of 15 audits reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":49,"FirmNames":"RSM US LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not make a required communication to the issuer's audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":49,"FirmNames":"RSM US LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one additional audit reviewed the engagement team did not take into account certain required factors in determining whether or not a matter was a critical audit matter. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":49,"FirmNames":"RSM US LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In six of 13 audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures one or more matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":49,"FirmNames":"RSM US LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the year the firm began serving consecutively as the company's auditor included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":173,"FirmNames":"Crowe LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the firm's audit report did not state the year the firm began serving consecutively as the company's auditor and contained the incorrect opinion city and state. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":173,"FirmNames":"Crowe LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the firm's report on Form AP contained inaccurate information regarding the city and state of the office of the firm that issued the audit report. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":659,"FirmNames":"Moss Adams LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of 12 audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":925,"FirmNames":"Cohen & Company, Ltd.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":23,"FirmNames":"Baker Tilly US, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 11 audits reviewed the firm did not make a required communication to the issuer's audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":23,"FirmNames":"Baker Tilly US, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 11 audits reviewed the firm did not communicate to the issuer's audit committee all of the critical accounting estimates. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":23,"FirmNames":"Baker Tilly US, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In three of 11 audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":23,"FirmNames":"Baker Tilly US, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of six audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures one or more matters that were communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":23,"FirmNames":"Baker Tilly US, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of 11 audits reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":23,"FirmNames":"Baker Tilly US, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of 11 audits reviewed the firm's report on Form AP contained inaccurate information related to the participation in the audit by certain other accounting firms. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":23,"FirmNames":"Baker Tilly US, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In one of 11 audits reviewed the firm did not make a required communication to the issuer's audit committee related to the potential effects of the relationships that as of the date of the firm's annual communication may have been reasonably thought to bear on the independence of the firm. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":85,"FirmNames":"KPMG LLP","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the issuer's critical accounting estimates. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":85,"FirmNames":"KPMG LLP","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of eight audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":85,"FirmNames":"KPMG LLP","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In five of eight audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures one or more matters that were communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":85,"FirmNames":"KPMG LLP","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of eight audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":85,"FirmNames":"KPMG LLP","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of eight audits reviewed the firm's report on Form AP either contained inaccurate information or omitted information related to the participation in the audit by an other accounting firm. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":206,"FirmNames":"MaloneBailey, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of seven audits reviewed the firm did not establish an understanding of the terms of the audit engagement with the audit committee record such understanding in an engagement letter and determine that the audit committee acknowledged and agreed to the terms of the engagement. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":206,"FirmNames":"MaloneBailey, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of seven audits reviewed the firm did not communicate to the issuer's audit committee all of the critical accounting estimates. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":206,"FirmNames":"MaloneBailey, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of seven audits reviewed the firm's audit report contained inaccurate information regarding the city and country from which the auditor's report had been issued. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":206,"FirmNames":"MaloneBailey, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of seven audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":457,"FirmNames":"Haynie & Company","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1205","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not indicate clearly in the Opinion on the Financial Statements section of the audit report the division of responsibility between the portion of the financial statements covered by its own audit and that covered by the audit of an other auditor. In this instance the firm was non-compliant with AS 1205 Part of the Audit Performed by Other Independent Auditors."},{"InspectionType":"Triennially Inspected","RegistrationId":457,"FirmNames":"Haynie & Company","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the names locations and planned responsibilities of other accounting firms that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":457,"FirmNames":"Haynie & Company","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":457,"FirmNames":"Haynie & Company","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":457,"FirmNames":"Haynie & Company","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":457,"FirmNames":"Haynie & Company","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":457,"FirmNames":"Haynie & Company","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by other accounting firms. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":523,"FirmNames":"Mitchell & Titus, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the name location and planned responsibilities of an other person who was not employed by the firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":523,"FirmNames":"Mitchell & Titus, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the issuer's audit committee equivalent related to its evaluation of the issuer's identification of accounting for and disclosure of its relationships and transactions with related parties. In this instance the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":523,"FirmNames":"Mitchell & Titus, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":523,"FirmNames":"Mitchell & Titus, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one other audit the firm's report on Form AP omitted information regarding the issuer CIK number. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":523,"FirmNames":"Mitchell & Titus, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed and in one other audit the firm's report on Form AP omitted information regarding the issuer CIK number. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":820,"FirmNames":"Ramirez Jimenez International CPA's","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In addition in one audit the firm did not make certain other required communications to the issuer's audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":820,"FirmNames":"Ramirez Jimenez International CPA's","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2415","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern but did not place it immediately following the opinion paragraph. In these instances the firm was non-compliant with AS 2415 Consideration of an Entity's Ability to Continue as a Going Concern."},{"InspectionType":"Triennially Inspected","RegistrationId":820,"FirmNames":"Ramirez Jimenez International CPA's","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In addition in one of these audits the engagement team did not take into account certain required factors in determining whether or not certain matters were critical audit matters. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":820,"FirmNames":"Ramirez Jimenez International CPA's","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":820,"FirmNames":"Ramirez Jimenez International CPA's","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":820,"FirmNames":"Ramirez Jimenez International CPA's","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's report on Form AP contained inaccurate information. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1103,"FirmNames":"Samil PricewaterhouseCoopers","InspectionYear":2021,"Country":"South Korea","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the reasons certain policies and practices were considered critical. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1103,"FirmNames":"Samil PricewaterhouseCoopers","InspectionYear":2021,"Country":"South Korea","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1191,"FirmNames":"Deloitte AS","InspectionYear":2021,"Country":"Norway","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1232,"FirmNames":"Raymond Chabot Grant Thornton LLP","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1395,"FirmNames":"PricewaterhouseCoopers Accountants N.V.","InspectionYear":2021,"Country":"Netherlands","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's report on Form AP included inaccurate information and omitted information related to the participation in the audit by certain other accounting firms. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2121,"FirmNames":"SW Audit","InspectionYear":2021,"Country":"Australia","GlobalNetwork":"","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee equivalent related to (1) the issuer's critical accounting policies and practices; (2) the firm's evaluation of the quality of the issuer's financial reporting; and (3) the firm's responsibility any related procedures performed and the results of such procedures with respect to other information in documents containing audited financial statements. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2121,"FirmNames":"SW Audit","InspectionYear":2021,"Country":"Australia","GlobalNetwork":"","InspectionReportDate":"2022-11-07T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide to the audit committee equivalent the required communications in writing of all material weaknesses identified during the audit. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2022-11-04T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1205","DescriptionInTheFirmsInspectionReport":"In one of 10 audits reviewed the firm's foreign affiliates had obtained letters of representation from management for certain of the issuer's non-U.S. components but the firm as the principal auditor did not review and retain one of these letters. In this instance the firm was non-compliant with AS 1205 Part of the Audit Performed by Other Independent Auditors."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2022-11-04T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In two of 54 audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2022-11-04T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not document in its work papers that it had provided the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2022-11-04T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of 13 audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2022-11-04T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In three of 46 audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures one or more matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2022-11-04T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1205","DescriptionInTheFirmsInspectionReport":"In one of 10 audits reviewed the firm's foreign affiliate had obtained letters of representation from management of certain of the issuer's non-U.S. components and provided the firm with these letters and sufficient information to enable the firm to reconcile the financial statement amounts audited by the foreign affiliate to the information underlying the consolidated financial statements but the firm as the principal auditor did not retain such letters and information. In this instance the firm was non-compliant with AS 1205 Part of the Audit Performed by Other Independent Auditors."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2022-11-04T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In two of 54 audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2022-11-04T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 10 audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2022-11-04T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In nine of 45 audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures one or more matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2022-11-04T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In three of 56 audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances the firm was non-compliant with AS 1215 Audit Documentation"},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2022-11-04T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In nine of 50 audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the names locations and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2022-11-04T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of 13 audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by certain other accounting firms. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2022-11-04T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of 30 audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2022-11-04T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 14 audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2022-11-04T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2022-11-04T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2022-11-04T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In two of 15 audits reviewed the firm did not communicate to management in writing all control deficiencies identified during the audit. In these instances the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2022-11-04T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of 18 audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2022-11-04T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3524","DescriptionInTheFirmsInspectionReport":"In one of five audits reviewed the firm did not describe in writing to the audit committee the fee structure for certain permissible tax services and any side letter or other amendment to the engagement letter or any other agreement between the firm and the issuer related to these services. In this instance the firm was non-compliant with PCAOB Rule 3524 Audit Committee Pre-Approval of Certain Tax Services."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2022-11-04T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 4105","DescriptionInTheFirmsInspectionReport":"In one of two interim reviews reviewed the firm did not identify when performing its inquiries and review procedures misstatements in the issuer's interim financial information related to the statement of stockholders' equity and the earnings per share disclosure. In this instance the firm was non-compliant with AS 4105 Reviews of Interim Financial Information."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2022-11-04T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In five of 31 audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2022-11-04T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of 26 audits reviewed the firm did not make certain required communications to the issuer's audit committee related to uncorrected and corrected misstatements. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2022-11-04T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In two of 22 audits reviewed the firm did not communicate to management in writing all control deficiencies identified during the audit. In these instances the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2022-11-04T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of 26 audits reviewed the firm did not provide management with a complete list of uncorrected misstatements to be included or attached to the management representation letter. In this instance the firm was non-compliant with AS 2805 Management Representations."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2022-11-04T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In 10 of 21 audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures one or more matters that were communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2022-11-04T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In three of 21 audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":106,"FirmNames":"Salberg & Company, P.A.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":106,"FirmNames":"Salberg & Company, P.A.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) the issuer's critical accounting policies practices and estimates; (2) corrected misstatements; and (3) certain material written communications between the firm and management prior to the issuance of the auditor's report. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":106,"FirmNames":"Salberg & Company, P.A.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":381,"FirmNames":"Freedman & Goldberg, C.P.A.'s, P.C.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make a required communication to the issuer's audit committee related to the firm's evaluation of the issuer's ability to continue as a going concern. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":381,"FirmNames":"Freedman & Goldberg, C.P.A.'s, P.C.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":381,"FirmNames":"Freedman & Goldberg, C.P.A.'s, P.C.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":381,"FirmNames":"Freedman & Goldberg, C.P.A.'s, P.C.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":381,"FirmNames":"Freedman & Goldberg, C.P.A.'s, P.C.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In three previous audits of one issuer the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":587,"FirmNames":"RBSM LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In three of three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures one or more matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":731,"FirmNames":"Davidson & Company LLP","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":731,"FirmNames":"Davidson & Company LLP","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make a required communication to the issuer's audit committee related to corrected misstatements. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":731,"FirmNames":"Davidson & Company LLP","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not establish an understanding of the terms of the review of interim financial information with the audit committee record such understanding in an engagement letter and provide the engagement letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":731,"FirmNames":"Davidson & Company LLP","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":731,"FirmNames":"Davidson & Company LLP","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":731,"FirmNames":"Davidson & Company LLP","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not communicate to management in writing all control deficiencies identified during the audit and inform the audit committee when such communication had been made. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":731,"FirmNames":"Davidson & Company LLP","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":731,"FirmNames":"Davidson & Company LLP","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1208,"FirmNames":"Deloitte LLP","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make a required communication to the issuer's audit committee related to the issuer's critical accounting policies and practices and critical accounting estimates. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1208,"FirmNames":"Deloitte LLP","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In three of three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1247,"FirmNames":"Ernst & Young LLP","InspectionYear":2021,"Country":"Singapore","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of two audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the name location and/or planned responsibilities of other accounting firms that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1247,"FirmNames":"Ernst & Young LLP","InspectionYear":2021,"Country":"Singapore","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1247,"FirmNames":"Ernst & Young LLP","InspectionYear":2021,"Country":"Singapore","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of two audits reviewed the firm incorrectly computed total audit hours used to complete its report on Form AP by excluding certain hours related to the audit. In addition in preparing the firm's report on Form AP for one of these audits the firm did not include one accounting firm that participated in the audit and did include an accounting firm that did not participate in the audit. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1315,"FirmNames":"Tanaka, Valdivia & Asociados Sociedad Civil de Responsabilidad Limitada","InspectionYear":2021,"Country":"Peru","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1315,"FirmNames":"Tanaka, Valdivia & Asociados Sociedad Civil de Responsabilidad Limitada","InspectionYear":2021,"Country":"Peru","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain a required communication to the issuer's audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1364,"FirmNames":"PricewaterhouseCoopers Consultores Auditores SpA","InspectionYear":2021,"Country":"Chile","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5905,"FirmNames":"Rosenfield & Co PLLC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee until after the issuance of the auditor's report. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5905,"FirmNames":"Rosenfield & Co PLLC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":5905,"FirmNames":"Rosenfield & Co PLLC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":5905,"FirmNames":"Rosenfield & Co PLLC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed and in two previous audits of this issuer the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6121,"FirmNames":"Ankit Consulting Services Inc","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not communicate to the issuer's audit committee equivalent all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6723,"FirmNames":"JP Centurion & Partners PLT","InspectionYear":2021,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not make certain required communications to the issuer's audit committee or equivalent related to (1) the significant risks identified through its risk assessment procedures; (2) an overview of the overall audit strategy; (3) the results of the audit; and (4) the firm's evaluation of the quality of the issuer's financial reporting. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6723,"FirmNames":"JP Centurion & Partners PLT","InspectionYear":2021,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not make a required communication to the issuer's audit committee or equivalent related to the firm's evaluation of the issuer's ability to continue as a going concern. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6723,"FirmNames":"JP Centurion & Partners PLT","InspectionYear":2021,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee equivalent. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6723,"FirmNames":"JP Centurion & Partners PLT","InspectionYear":2021,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee equivalent. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6723,"FirmNames":"JP Centurion & Partners PLT","InspectionYear":2021,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not provide to management and the audit committee or equivalent the required communications in writing of all significant deficiencies and material weaknesses identified during the audit prior to the issuance of the auditor's report. In these instances the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":6723,"FirmNames":"JP Centurion & Partners PLT","InspectionYear":2021,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not make certain required communications to the issuer's audit committee or equivalent related to its evaluation of the issuer's identification of accounting for and disclosure of its relationships and transactions with related parties. In these instances the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":6723,"FirmNames":"JP Centurion & Partners PLT","InspectionYear":2021,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 2820","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report did not include an explanatory paragraph related to the correction of a material misstatement in previously issued financial statements. In this instance the firm was non-compliant with AS 2820 Evaluating Consistency of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":6723,"FirmNames":"JP Centurion & Partners PLT","InspectionYear":2021,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the audit committee equivalent and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6723,"FirmNames":"JP Centurion & Partners PLT","InspectionYear":2021,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report incorrectly identified one of the issuer's financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6723,"FirmNames":"JP Centurion & Partners PLT","InspectionYear":2021,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6723,"FirmNames":"JP Centurion & Partners PLT","InspectionYear":2021,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2022-10-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm's independence communications with the audit committee or equivalent inaccurately described the professional standards related to required communications. In these instances the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":32,"FirmNames":"Armanino LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures one or more matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":32,"FirmNames":"Armanino LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not file its report on Form AP by the relevant deadline. In addition the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":166,"FirmNames":"Plante & Moran, PLLC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2710","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the firm identified a material weakness and concluded that the issuer's disclosure in Form 10-K regarding the effectiveness of its internal control over financial reporting was a material misstatement of fact but did not communicate its conclusion in writing to the issuer and its audit committee. In this instance the firm was non-compliant with AS 2710 Other Information in Documents Containing Audited Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":536,"FirmNames":"Morison Cogen LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make any of the required communications beyond its communication of the results of the audit to the issuer's audit committee equivalent. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":536,"FirmNames":"Morison Cogen LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide the audit committee equivalent the required independence communications. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":1141,"FirmNames":"KPMG Cardenas Dosal, S.C.","InspectionYear":2021,"Country":"Mexico","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1381,"FirmNames":"KAP Purwantono, Sungkoro & Surja","InspectionYear":2021,"Country":"Indonesia","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm communicated in writing to the audit committee that there were no significant deficiencies identified during the audit even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":1381,"FirmNames":"KAP Purwantono, Sungkoro & Surja","InspectionYear":2021,"Country":"Indonesia","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1390,"FirmNames":"Grant Thornton LLP","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1390,"FirmNames":"Grant Thornton LLP","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1390,"FirmNames":"Grant Thornton LLP","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's report on Form AP contained inaccurate information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1390,"FirmNames":"Grant Thornton LLP","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3524","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make the required written communications to and did not discuss with the audit committee the potential effects of the permissible tax services on the independence of the firm and document the substance of its discussions. In this instance the firm was non-compliant with PCAOB Rule 3524 Audit Committee Pre-Approval of Certain Tax Services."},{"InspectionType":"Triennially Inspected","RegistrationId":1416,"FirmNames":"RT LLP","InspectionYear":2021,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date and did not prepare an engagement completion document. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1416,"FirmNames":"RT LLP","InspectionYear":2021,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) the significant and critical accounting policies and practices; (2) critical accounting estimates; and (3) the firm's evaluation of the quality of the issuer's financial reporting. Further the firm did not establish an understanding of the terms of the audit engagement with the audit committee record such understanding in an engagement letter and provide the engagement letter to the audit committee. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1416,"FirmNames":"RT LLP","InspectionYear":2021,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report incorrectly identified one of the issuer's financial statements and did not include a required element. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1416,"FirmNames":"RT LLP","InspectionYear":2021,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1416,"FirmNames":"RT LLP","InspectionYear":2021,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3305","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's special report did not include certain required elements. In this instance the firm was non-compliant with AS 3305 Special Reports."},{"InspectionType":"Triennially Inspected","RegistrationId":1437,"FirmNames":"Ernst & Young Han Young","InspectionYear":2021,"Country":"South Korea","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1205","DescriptionInTheFirmsInspectionReport":"In one audit reviewed other auditors used by the firm had obtained letters of representation from management for certain of the issuer's components but the firm as the principal auditor did not obtain and review and retain such letters. In this instance the firm was non-compliant with AS 1205 Part of the Audit Performed by Other Independent Auditors."},{"InspectionType":"Triennially Inspected","RegistrationId":1437,"FirmNames":"Ernst & Young Han Young","InspectionYear":2021,"Country":"South Korea","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm's report on Form AP contained inaccurate information related to the participation in the audit by certain other accounting firms. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2015,"FirmNames":"Barzily&Co Certified Public Accountants","InspectionYear":2021,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make certain required communications to the issuer's audit committee or equivalent related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2015,"FirmNames":"Barzily&Co Certified Public Accountants","InspectionYear":2021,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the issuer's audit committee equivalent related to (1) an overview of the overall audit strategy and (2) the firm's evaluation of the quality of the issuer's financial reporting. In the two audits reviewed the firm did not make certain required communications to the issuer's audit committee or equivalent related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2015,"FirmNames":"Barzily&Co Certified Public Accountants","InspectionYear":2021,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":2015,"FirmNames":"Barzily&Co Certified Public Accountants","InspectionYear":2021,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":2015,"FirmNames":"Barzily&Co Certified Public Accountants","InspectionYear":2021,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not perform any procedures to comply with the requirements related to critical audit matters. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":2015,"FirmNames":"Barzily&Co Certified Public Accountants","InspectionYear":2021,"Country":"Israel","GlobalNetwork":"","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6285,"FirmNames":"Boyle CPA, LLC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6285,"FirmNames":"Boyle CPA, LLC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not obtain the engagement quality reviewer's concurring approval of issuance of the audit report prior to its issuance. In this instance the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":6285,"FirmNames":"Boyle CPA, LLC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not communicate to the issuer's audit committee equivalent all of the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6285,"FirmNames":"Boyle CPA, LLC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not make certain required communications to the issuer's audit committee equivalent until after the issuance of the auditor's report. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6285,"FirmNames":"Boyle CPA, LLC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make certain required communications to the issuer's audit committee equivalent related to (1) the firm's evaluation of the issuer's ability to continue as a going concern and (2) uncorrected and corrected misstatements. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6285,"FirmNames":"Boyle CPA, LLC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not communicate to the issuer's audit committee equivalent all critical accounting policies and practices used by the issuer. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6285,"FirmNames":"Boyle CPA, LLC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two audits the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6285,"FirmNames":"Boyle CPA, LLC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's communication of a critical audit matter in the audit report did not accurately refer to the relevant financial statement disclosures that related to the critical audit matter. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6285,"FirmNames":"Boyle CPA, LLC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide the audit committee equivalent the required independence communications prior to accepting the audit. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":6581,"FirmNames":"Plante Moran, P.C.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-10-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":374,"FirmNames":"WSRP, LLC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-09-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the results of the audit including providing to and discussing with the audit committee a draft of the firm's audit report prior to the issuance of the auditor's report. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":374,"FirmNames":"WSRP, LLC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-09-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":717,"FirmNames":"MSPC, Certified Public Accountants and Advisors, A Professional Corporation","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-09-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) all of the significant risks identified through its risk assessment procedures and (2) the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":717,"FirmNames":"MSPC, Certified Public Accountants and Advisors, A Professional Corporation","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-09-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":717,"FirmNames":"MSPC, Certified Public Accountants and Advisors, A Professional Corporation","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-09-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1044,"FirmNames":"Deloitte Touche Tohmatsu LLC","InspectionYear":2021,"Country":"Japan","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2022-09-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make certain required communications to the issuer's audit committee related to the names locations and planned responsibilities of other accounting firms that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1044,"FirmNames":"Deloitte Touche Tohmatsu LLC","InspectionYear":2021,"Country":"Japan","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2022-09-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1269,"FirmNames":"Lynda R. Keeton CPA, LLC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-09-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not communicate to the issuer's audit committee equivalent all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1269,"FirmNames":"Lynda R. Keeton CPA, LLC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-09-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2415","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern but did not place it immediately following the opinion paragraph and did not include an appropriate title. In this instance the firm was non-compliant with AS 2415 Consideration of an Entity's Ability to Continue as a Going Concern."},{"InspectionType":"Triennially Inspected","RegistrationId":1449,"FirmNames":"Pistrelli, Henry Martin y Asociados S.R.L.","InspectionYear":2021,"Country":"Argentina","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2022-09-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1449,"FirmNames":"Pistrelli, Henry Martin y Asociados S.R.L.","InspectionYear":2021,"Country":"Argentina","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2022-09-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the name location and planned responsibilities of other accounting firms that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1820,"FirmNames":"Swalm & Associates, P.C.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-09-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1820,"FirmNames":"Swalm & Associates, P.C.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-09-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's communication of a critical audit matter in the audit report did not describe the principal considerations that led the firm to determine that the matter was a critical audit matter. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":5814,"FirmNames":"Ram Associates","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-09-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":5814,"FirmNames":"Ram Associates","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-09-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not obtain the engagement quality reviewer's concurring approval of issuance of a dual-dated audit report prior to its issuance. In this instance the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":5814,"FirmNames":"Ram Associates","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-09-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5814,"FirmNames":"Ram Associates","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-09-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file its report on Form AP for a dual-dated report by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6268,"FirmNames":"Total Asia Associates PLT","InspectionYear":2021,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2022-09-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6268,"FirmNames":"Total Asia Associates PLT","InspectionYear":2021,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2022-09-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not make any required communications beyond the engagement letter to the issuer's audit committee or equivalent. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6268,"FirmNames":"Total Asia Associates PLT","InspectionYear":2021,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2022-09-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not perform any procedures to comply with the requirements related to critical audit matters. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6268,"FirmNames":"Total Asia Associates PLT","InspectionYear":2021,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2022-09-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not provide the audit committee or equivalent the required independence communications. In these instances the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":6268,"FirmNames":"Total Asia Associates PLT","InspectionYear":2021,"Country":"Malaysia","GlobalNetwork":"","InspectionReportDate":"2022-09-29T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not provide the audit committee or equivalent the required independence communications. In these instances the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":199,"FirmNames":"Mayer Hoffman McCann P.C.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-09-15T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":339,"FirmNames":"Mazars USA LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-09-15T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":339,"FirmNames":"Mazars USA LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-09-15T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) all of the significant risks identified through its risk assessment procedures and (2) the names locations and planned responsibilities of other accounting firms or other persons who were not employed by the auditor that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees. In one of two audits reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) the nature and extent of specialized skill or knowledge needed to perform the planned audit procedures or evaluate the audit results related to a significant risk; (2) the extent to which the firm planned to use the work of internal auditors when performing an audit of ICFR; and (3) the firm's evaluation of the quality of the issuer's financial reporting. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":339,"FirmNames":"Mazars USA LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-09-15T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) all of the significant risks identified through its risk assessment procedures and (2) the names locations and planned responsibilities of other accounting firms or other persons who were not employed by the auditor that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":339,"FirmNames":"Mazars USA LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-09-15T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":339,"FirmNames":"Mazars USA LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-09-15T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's report on Form AP contained inaccurate information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":653,"FirmNames":"Bernstein & Pinchuk LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-09-15T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make a required communication to the issuer's audit committee related to the name location and planned responsibilities of a person serving as the engagement partner on the audit and not employed by the firm. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":653,"FirmNames":"Bernstein & Pinchuk LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-09-15T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's report on Form AP omitted information related to the other Partner ID by which the engagement partner has been identified on a Form AP filed by a different registered public accounting firm. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":653,"FirmNames":"Bernstein & Pinchuk LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-09-15T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one previous audit of this issuer the firm's report on Form AP omitted information related to the other Partner ID by which the engagement partner has been identified on a Form AP filed by a different registered public accounting firm. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":653,"FirmNames":"Bernstein & Pinchuk LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-09-15T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one previous audit of the issuer reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1197,"FirmNames":"Brightman Almagor Zohar & Co.","InspectionYear":2021,"Country":"Israel","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2022-09-15T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":2258,"FirmNames":"KBL, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-09-15T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2258,"FirmNames":"KBL, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-09-15T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":2258,"FirmNames":"KBL, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-09-15T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":2258,"FirmNames":"KBL, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-09-15T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":2258,"FirmNames":"KBL, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-09-15T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":2258,"FirmNames":"KBL, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-09-15T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":3312,"FirmNames":"Saturna Group Chartered Professional Accountants LLP","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-09-15T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm identified material weaknesses during the audit but communicated in writing to the audit committee or equivalent that it did not. In addition in both audits reviewed the firm communicated in writing to the audit committee or equivalent that there were no significant deficiencies identified during the audits. In these instances the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":3627,"FirmNames":"Sadler, Gibb & Associates, LLC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-09-15T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of four audits reviewed the firm did not make certain required communication to the issuer's audit committee or equivalent related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":3627,"FirmNames":"Sadler, Gibb & Associates, LLC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-09-15T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In three of three audits reviewed the firm performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee or equivalent and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6006,"FirmNames":"Moore Assurance S.A.S.","InspectionYear":2021,"Country":"Colombia","GlobalNetwork":"","InspectionReportDate":"2022-09-15T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6006,"FirmNames":"Moore Assurance S.A.S.","InspectionYear":2021,"Country":"Colombia","GlobalNetwork":"","InspectionReportDate":"2022-09-15T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6006,"FirmNames":"Moore Assurance S.A.S.","InspectionYear":2021,"Country":"Colombia","GlobalNetwork":"","InspectionReportDate":"2022-09-15T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not use a reasonable method to determine the percentage of participation in the audit by an other accounting firm because they used the fee distribution percentages established in the business collaboration agreement between the firm and the other accounting firm rather than an estimate of hours actually incurred. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6006,"FirmNames":"Moore Assurance S.A.S.","InspectionYear":2021,"Country":"Colombia","GlobalNetwork":"","InspectionReportDate":"2022-09-15T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm erroneously included the hours of the engagement quality reviewer in the calculation of total hours and reported those hours as participation by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":74,"FirmNames":"S. R. Snodgrass, P.C.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-08-31T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":207,"FirmNames":"BPM LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-08-31T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the extent to which the firm planned to use the work of the issuer's internal auditors in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":320,"FirmNames":"Maloney + Novotny LLC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-08-31T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed and two previous audits of this issuer the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":320,"FirmNames":"Maloney + Novotny LLC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-08-31T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed and two previous audits of this issuer the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":392,"FirmNames":"Wolf & Company, P.C.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-08-31T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In addition the engagement team did not take into account certain required factors in determining whether or not certain other matters were critical audit matters. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":601,"FirmNames":"LaPorte, A Professional Accounting Corporation","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-08-31T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report was not addressed to the issuer's shareholders. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1194,"FirmNames":"PricewaterhouseCoopers ABAS Ltd.","InspectionYear":2021,"Country":"Thailand","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2022-08-31T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit and (2) critical accounting policies and practices. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1194,"FirmNames":"PricewaterhouseCoopers ABAS Ltd.","InspectionYear":2021,"Country":"Thailand","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2022-08-31T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1194,"FirmNames":"PricewaterhouseCoopers ABAS Ltd.","InspectionYear":2021,"Country":"Thailand","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2022-08-31T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm's report on Form AP omitted information related to the participation in the audit by certain other accounting firms. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1332,"FirmNames":"Jorgensen & Co.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-08-31T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file its report on Form AP by the relevant deadline. In addition the firm's report on Form AP contained inaccurate information regarding the issuer's CIK number. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":5797,"FirmNames":"S D Mayer & Associates","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-08-31T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one other audit the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In these instances the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":5797,"FirmNames":"S D Mayer & Associates","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-08-31T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In these instances the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":5938,"FirmNames":"Ciro E. Adams, CPA, LLC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-08-31T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In this instance the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":5938,"FirmNames":"Ciro E. Adams, CPA, LLC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-08-31T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee related to the significant risks identified through its risk assessment procedures and the results of the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5938,"FirmNames":"Ciro E. Adams, CPA, LLC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-08-31T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm's report on Form AP contained inaccurate information regarding the issuer CIK number. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2021,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2022-08-31T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2021,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2022-08-31T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not communicate to the issuer's audit committee or equivalent all of the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6255,"FirmNames":"PAN-CHINA SINGAPORE PAC","InspectionYear":2021,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2022-08-31T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed and in two previous audits of one of these issuers the firm did not file one or more reports on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":50,"FirmNames":"Raich Ende Malter & Co. LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-08-18T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make a required communication to the issuer's audit committee equivalent related to the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":50,"FirmNames":"Raich Ende Malter & Co. LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-08-18T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":400,"FirmNames":"Hacker, Johnson & Smith PA","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-08-18T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":718,"FirmNames":"Kerber, Eck & Braeckel LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-08-18T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make a required communication to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":777,"FirmNames":"Melton & Melton, L.L.P.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-08-18T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's entire audit committee equivalent related to establishing an understanding of the terms of the audit engagement. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":777,"FirmNames":"Melton & Melton, L.L.P.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-08-18T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide to management and the audit committee equivalent the required communications in writing of all significant deficiencies identified during the audit prior to the issuance of the auditor's report. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":896,"FirmNames":"LWBJ, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-08-18T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report contained inaccurate information for the year the firm began serving consecutively as the company's auditor. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":989,"FirmNames":"Richter S.E.N.C.R.L./LLP","InspectionYear":2021,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-08-18T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report did not include an accurate identification of the applicable financial reporting framework under which the financial statements were presented. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":2429,"FirmNames":"Maillie LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-08-18T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make a required communication to the issuer's audit committee equivalent related to the management representation letter. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":2429,"FirmNames":"Maillie LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-08-18T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make a required communication to the issuer's audit committee equivalent related to the management representation letter. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":4048,"FirmNames":"D. Brooks and Associates CPA's P.A.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-08-18T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report did not include a statement indicating that the financial statements included the related notes. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":178,"FirmNames":"Semple, Marchal & Cooper, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-07-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make any of the required communications to the issuer's audit committee or equivalent regarding the conduct of its audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":483,"FirmNames":"HoganTaylor LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-07-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed and in one other audit the assigned engagement quality reviewer had served as the engagement partner during the preceding audit. In these instances the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":483,"FirmNames":"HoganTaylor LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-07-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the issuer's audit committee equivalent related to the results of the audit prior to the issuance of the auditor's report. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":642,"FirmNames":"Barnes, Dennig & Co., Ltd.","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-07-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report did not include the section title 'Opinion on the Financial Statements.' In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":759,"FirmNames":"Seligson & Giannattasio, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-07-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2616,"FirmNames":"SB & Company, LLC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-07-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make certain required communications to the issuer's audit committee equivalent related to the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5867,"FirmNames":"HHC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-07-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not communicate to the issuer's audit committee or equivalent all of the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5867,"FirmNames":"HHC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-07-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make a required communication to the issuer's audit committee or equivalent related to the management representation letter. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":5867,"FirmNames":"HHC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-07-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make a required communication to the issuer's audit committee or equivalent related to the management representation letter. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":5867,"FirmNames":"HHC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-07-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's audit report did not include a statement indicating that the financial statements included the related notes. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":5867,"FirmNames":"HHC","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-07-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In these instances the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":6258,"FirmNames":"Mac Accounting Group, LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-07-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":3581,"FirmNames":"KBF CPAs LLP","InspectionYear":2021,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-07-14T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed and in one other audit the firm did not include the section title “Opinion on the Financial Statements” in the first section of its audit report. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1020,"FirmNames":"KPMG","InspectionYear":2020,"Country":"Australia","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2022-06-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures a matter that was communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1020,"FirmNames":"KPMG","InspectionYear":2020,"Country":"Australia","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2022-06-23T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm's report on Form AP omitted information related to the participation in the audit by certain other accounting firms. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":366,"FirmNames":"MaughanSullivan LLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-06-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) the significant risks identified through its risk assessment procedures and (2) the results of the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":366,"FirmNames":"MaughanSullivan LLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-06-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report did not include the issuer's current name. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":366,"FirmNames":"MaughanSullivan LLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-06-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":366,"FirmNames":"MaughanSullivan LLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-06-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2738,"FirmNames":"M&K CPAS, PLLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-06-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the engagement quality reviewer assumed certain responsibilities of the engagement team. In this instance the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":2738,"FirmNames":"M&K CPAS, PLLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-06-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In six of six audits reviewed the firm did not make a required communication to the issuer's audit committee or equivalent related to its evaluation of the quality of the company's financial reporting. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2738,"FirmNames":"M&K CPAS, PLLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-06-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In three of six audits reviewed the firm did not communicate to the issuer's audit committee or equivalent all of the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2738,"FirmNames":"M&K CPAS, PLLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-06-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the firm did not make a required communication to the issuer's audit committee related to significant unusual transactions. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2738,"FirmNames":"M&K CPAS, PLLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-06-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the firm did not make a required communication to the issuer's audit committee related to the management representation letter. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":2738,"FirmNames":"M&K CPAS, PLLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-06-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the firm did not make a required communication to the issuer's audit committee related to the management representation letter. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":1227,"FirmNames":"BDO Canada LLP","InspectionYear":2020,"Country":"Canada","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2022-05-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make certain required communications to the issuer's audit committee related to critical accounting policies and practices and critical accounting estimates. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1227,"FirmNames":"BDO Canada LLP","InspectionYear":2020,"Country":"Canada","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2022-05-26T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's audit report contained inaccurate information for the year the firm began serving consecutively as the company's auditor. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":273,"FirmNames":"Prager Metis CPAs, LLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":273,"FirmNames":"Prager Metis CPAs, LLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report was not addressed to the shareholders. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":273,"FirmNames":"Prager Metis CPAs, LLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed and in 10 other audits the firm did not file one or more of its reports on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":273,"FirmNames":"Prager Metis CPAs, LLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed and in 10 other audits the firm did not file one or more of its reports on Form AP by the relevant deadline. In one of four audits reviewed and in two other audits the firm's report on Form AP omitted information related to the participation in the audit by other accounting firms. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":273,"FirmNames":"Prager Metis CPAs, LLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed and in 10 other audits the firm did not file one or more of its reports on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":273,"FirmNames":"Prager Metis CPAs, LLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed and in two other audits the firm's report on Form AP omitted information related to the participation in the audit by other accounting firms. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":273,"FirmNames":"Prager Metis CPAs, LLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In two of four audits reviewed the firm did not provide the audit committee the required independence communications. In these instances the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":287,"FirmNames":"Liggett & Webb, P.A.","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In this instance the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":287,"FirmNames":"Liggett & Webb, P.A.","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not communicate to the issuer's audit committee or equivalent all of the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":287,"FirmNames":"Liggett & Webb, P.A.","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) the firm's evaluation of the issuer's ability to continue as a going concern and (2) uncorrected misstatements. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":306,"FirmNames":"BMKR LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In this instance the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":306,"FirmNames":"BMKR LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed and in two other audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":306,"FirmNames":"BMKR LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed and in two other audits the firm did not file its report on Form AP by the relevant deadline. In addition in the audit reviewed and in two other audits the firm's report on Form AP contained inaccurate information related to the participation in the audit by an other accounting firm. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":306,"FirmNames":"BMKR LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed and in two other audits the firm's report on Form AP contained inaccurate information related to the participation in the audit by an other accounting firm. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":318,"FirmNames":"L J Soldinger Associates, LLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not file its report on Form AP by the relevant deadline. In addition in this audit the firm incorrectly computed total audit hours used to report information related to the participation in the audit by other accounting firms in its report on Form AP. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":318,"FirmNames":"L J Soldinger Associates, LLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3524","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make the required written communications to and did not discuss with the audit committee equivalent the potential effects of the permissible tax services on the independence of the firm and document the substance of those discussions. In this instance the firm was non-compliant with PCAOB Rule 3524 Audit Committee Pre-approval of Certain Tax Services."},{"InspectionType":"Triennially Inspected","RegistrationId":1939,"FirmNames":"Raul Carrega, CPA","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1939,"FirmNames":"Raul Carrega, CPA","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's report on Form AP omitted the issuer's CIK number. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2814,"FirmNames":"PKF Littlejohn LLP","InspectionYear":2020,"Country":"United Kingdom","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make certain required communications to the issuer's audit committee or equivalent related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2814,"FirmNames":"PKF Littlejohn LLP","InspectionYear":2020,"Country":"United Kingdom","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the issuer's audit committee or equivalent related to changes to significant risks initially identified and communicated to the audit committee equivalent and the reasons for such changes. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2814,"FirmNames":"PKF Littlejohn LLP","InspectionYear":2020,"Country":"United Kingdom","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":3221,"FirmNames":"Zia Masood Kiani & Co (Chartered Accountants)","InspectionYear":2020,"Country":"Pakistan","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed and in four other audits the firm did not obtain the required engagement quality review. In these instances the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":3221,"FirmNames":"Zia Masood Kiani & Co (Chartered Accountants)","InspectionYear":2020,"Country":"Pakistan","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not make certain required communications to the issuer's audit committee or equivalent related to (1) the firm's evaluation of the issuer's ability to continue as a going concern; (2) an overview of the overall audit strategy; (3) the firm's evaluation of the quality of the issuer's financial reporting; and (4) a draft of the firm's audit report. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":3221,"FirmNames":"Zia Masood Kiani & Co (Chartered Accountants)","InspectionYear":2020,"Country":"Pakistan","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not make certain required communications to the issuer's audit committee or equivalent related to its evaluation of the issuer's identification of accounting for and disclosure of its relationships and transactions with related parties. In these instances the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":3221,"FirmNames":"Zia Masood Kiani & Co (Chartered Accountants)","InspectionYear":2020,"Country":"Pakistan","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2610","DescriptionInTheFirmsInspectionReport":"In two of the three audits reviewed the firm did not perform inquiries of the predecessor auditor in determining whether to accept the engagement prior to accepting the engagement. In these instances the firm was non-compliant with AS 2610 Initial Audits — Communications Between Predecessor and Successor Auditors."},{"InspectionType":"Triennially Inspected","RegistrationId":3221,"FirmNames":"Zia Masood Kiani & Co (Chartered Accountants)","InspectionYear":2020,"Country":"Pakistan","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report incorrectly stated the period covered by certain of the financial statements and contained inaccurate information for the year the firm began serving consecutively as the company's auditor. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":3221,"FirmNames":"Zia Masood Kiani & Co (Chartered Accountants)","InspectionYear":2020,"Country":"Pakistan","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In eight audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":3221,"FirmNames":"Zia Masood Kiani & Co (Chartered Accountants)","InspectionYear":2020,"Country":"Pakistan","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not provide the audit committee or equivalent the required independence communications. In these instances the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":3281,"FirmNames":"Marcelo de los Santos y Cia., S.C.","InspectionYear":2020,"Country":"Mexico","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1205","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's foreign affiliates had obtained letters of representation from management for certain of the issuer's non-Mexican components but the firm as the principal auditor did not obtain and review and retain such letters. In this instance the firm was non-compliant with AS 1205 Part of the Audit Performed by Other Independent Auditors."},{"InspectionType":"Triennially Inspected","RegistrationId":3281,"FirmNames":"Marcelo de los Santos y Cia., S.C.","InspectionYear":2020,"Country":"Mexico","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's engagement letter to the issuer's audit committee incorrectly described the objective of the audit and certain of the responsibilities of the auditor. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":3281,"FirmNames":"Marcelo de los Santos y Cia., S.C.","InspectionYear":2020,"Country":"Mexico","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) the significant risks identified through its risk assessment procedures; (2) the extent to which the firm planned to use the work of internal auditors; (3) the issuer's critical accounting policies practices and estimates; (4) the firm's evaluation of the quality of the issuer's financial reporting; and (5) corrected and uncorrected misstatements. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":3281,"FirmNames":"Marcelo de los Santos y Cia., S.C.","InspectionYear":2020,"Country":"Mexico","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make a required communication to the issuer's audit committee related to the management representation letter. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":3281,"FirmNames":"Marcelo de los Santos y Cia., S.C.","InspectionYear":2020,"Country":"Mexico","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make a required communication to the issuer's audit committee related to the management representation letter. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":3281,"FirmNames":"Marcelo de los Santos y Cia., S.C.","InspectionYear":2020,"Country":"Mexico","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed and in the three other audits the firm did not file its report on Form AP by the relevant deadline. In addition in one other audit the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":3281,"FirmNames":"Marcelo de los Santos y Cia., S.C.","InspectionYear":2020,"Country":"Mexico","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed and in the three other audits the firm did not file its report on Form AP by the relevant deadline. In addition in one other audit the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":3444,"FirmNames":"MJF & Associates, APC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make a required communication to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":3444,"FirmNames":"MJF & Associates, APC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":4054,"FirmNames":"Prager Metis CPAs LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":4054,"FirmNames":"Prager Metis CPAs LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-05-13T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide the audit committee equivalent the required independence communications. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":274,"FirmNames":"EisnerAmper LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-04-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1205","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm used the work of an other auditor and did not obtain and review and retain an engagement completion document from the other auditor. In this instance the firm was non-compliant with AS 1205 Part of the Audit Performed by Other Independent Auditors."},{"InspectionType":"Triennially Inspected","RegistrationId":274,"FirmNames":"EisnerAmper LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-04-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":539,"FirmNames":"Clark Schaefer Hackett & Co.","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-04-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":611,"FirmNames":"McGovern Hurley LLP","InspectionYear":2020,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-04-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed and in one other audit the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1173,"FirmNames":"Dale Matheson Carr-Hilton LaBonte LLP","InspectionYear":2020,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-04-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed and in one other audit the firm's report on Form AP contained inaccurate information such as the issuer name issuer CIK number or partner ID. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1272,"FirmNames":"S.R. Batliboi & Co. LLP","InspectionYear":2020,"Country":"India","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2022-04-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1272,"FirmNames":"S.R. Batliboi & Co. LLP","InspectionYear":2020,"Country":"India","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2022-04-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm's audit report contained inaccurate information for the year the firm began serving consecutively as the company's auditor. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":2115,"FirmNames":"KPMG Assurance and Consulting Services LLP","InspectionYear":2020,"Country":"India","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2022-04-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the name and location of other accounting firms that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5395,"FirmNames":"Marcum Bernstein & Pinchuk LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-04-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one other audit the firm did not file its report on Form AP by the relevant deadline. In an additional other audit the firm's report on Form AP contained inaccurate information regarding the issuer name. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":5968,"FirmNames":"Olayinka Oyebola & Co (Chartered Accountants)","InspectionYear":2020,"Country":"Nigeria","GlobalNetwork":"","InspectionReportDate":"2022-04-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the individual who performed the engagement quality review was an employee of the firm who was not a partner or an individual in an equivalent position. In this instance the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":5968,"FirmNames":"Olayinka Oyebola & Co (Chartered Accountants)","InspectionYear":2020,"Country":"Nigeria","GlobalNetwork":"","InspectionReportDate":"2022-04-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide to management and the audit committee equivalent the required communications in writing of all material weaknesses identified during the audit. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":5968,"FirmNames":"Olayinka Oyebola & Co (Chartered Accountants)","InspectionYear":2020,"Country":"Nigeria","GlobalNetwork":"","InspectionReportDate":"2022-04-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2415","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern but did not place it immediately following the opinion paragraph. In this instance the firm was non-compliant with AS 2415 Consideration of an Entity's Ability to Continue as a Going Concern."},{"InspectionType":"Triennially Inspected","RegistrationId":5968,"FirmNames":"Olayinka Oyebola & Co (Chartered Accountants)","InspectionYear":2020,"Country":"Nigeria","GlobalNetwork":"","InspectionReportDate":"2022-04-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report stated that there were no critical audit matters but the firm did not perform procedures to determine whether or not matters that were communicated or required to be communicated to the audit committee and that relate to accounts or disclosures that are material to the financial statements were critical audit matters. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":5968,"FirmNames":"Olayinka Oyebola & Co (Chartered Accountants)","InspectionYear":2020,"Country":"Nigeria","GlobalNetwork":"","InspectionReportDate":"2022-04-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not include in the audit report the city and country from which the audit report was issued. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":5968,"FirmNames":"Olayinka Oyebola & Co (Chartered Accountants)","InspectionYear":2020,"Country":"Nigeria","GlobalNetwork":"","InspectionReportDate":"2022-04-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":5968,"FirmNames":"Olayinka Oyebola & Co (Chartered Accountants)","InspectionYear":2020,"Country":"Nigeria","GlobalNetwork":"","InspectionReportDate":"2022-04-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":5968,"FirmNames":"Olayinka Oyebola & Co (Chartered Accountants)","InspectionYear":2020,"Country":"Nigeria","GlobalNetwork":"","InspectionReportDate":"2022-04-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide the audit committee equivalent the required independence communications. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":6359,"FirmNames":"Fontanella Associates LLC CPA & Consulting Firm","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-04-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file its report on Form AP by the relevant deadline and the firm's report on Form AP contained inaccurate information regarding the issuer CIK number. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6398,"FirmNames":"RH CPA","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-04-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make certain required communications to the issuer's audit committee or equivalent related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6398,"FirmNames":"RH CPA","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-04-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one other audit the firm did not file its report on Form AP by the relevant deadline."},{"InspectionType":"Triennially Inspected","RegistrationId":6398,"FirmNames":"RH CPA","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-04-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6398,"FirmNames":"RH CPA","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-04-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not file its report on Form AP by the relevant deadline."},{"InspectionType":"Triennially Inspected","RegistrationId":6413,"FirmNames":"ZH CPA, LLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-04-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":86,"FirmNames":"Arnett Carbis Toothman LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-04-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":468,"FirmNames":"Rose, Snyder & Jacobs LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-04-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not communicate to management in writing all control deficiencies identified during the audit. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":468,"FirmNames":"Rose, Snyder & Jacobs LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-04-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one other audit the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":508,"FirmNames":"Lane Gorman Trubitt, LLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-04-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report contained inaccurate information for the year the firm began serving consecutively as the company's auditor. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":508,"FirmNames":"Lane Gorman Trubitt, LLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-04-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed other than a matter that was communicated in the auditor's report as a critical audit matter the firm did not perform procedures to determine whether or not other matters that were communicated to the audit committee and that relate to accounts or disclosures that are material to the financial statements were critical audit matters. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1263,"FirmNames":"Ernst & Young LLP","InspectionYear":2020,"Country":"Canada","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2022-04-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting on Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1316,"FirmNames":"Gaveglio Aparicio y Asociados S. Civil de R.L.","InspectionYear":2020,"Country":"Peru","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2022-04-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1316,"FirmNames":"Gaveglio Aparicio y Asociados S. Civil de R.L.","InspectionYear":2020,"Country":"Peru","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2022-04-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm's report on Form AP contained inaccurate information regarding the audit report date. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1316,"FirmNames":"Gaveglio Aparicio y Asociados S. Civil de R.L.","InspectionYear":2020,"Country":"Peru","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2022-04-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not provide the audit committee a required independence communication. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":2716,"FirmNames":"PLS CPA A Professional Corporation","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-04-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added the name of the person who prepared the additional documentation and the reason for adding it. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":2716,"FirmNames":"PLS CPA A Professional Corporation","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-04-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not obtain the engagement quality reviewer's concurring approval of issuance of the audit report prior to its issuance. In this instance the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":2716,"FirmNames":"PLS CPA A Professional Corporation","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-04-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make a required communication to the issuer's audit committee equivalent related to the firm's evaluation of the issuer's ability to continue as a going concern. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2716,"FirmNames":"PLS CPA A Professional Corporation","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-04-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed and in two other audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":5036,"FirmNames":"Assurance Dimensions","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-04-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not communicate to the issuer's audit committee or equivalent all of the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5036,"FirmNames":"Assurance Dimensions","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-04-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not include in its report on ICFR a disclosure regarding the exclusion of an acquired business from the scope of both management's assessment and the firm's audit of ICFR. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":5036,"FirmNames":"Assurance Dimensions","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-04-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by other accounting firms. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6143,"FirmNames":"BD & Company, Inc.","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-04-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6237,"FirmNames":"AJ Robbins CPA LLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-04-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make certain required communications to the issuer's audit committee or equivalent related to (1) the significant risks identified through its risk assessment procedures and (2) its evaluation of the quality of the company's financial reporting. In addition in the two audits reviewed the firm did not make certain required communications to the issuer's audit committee or equivalent until after the issuance of the auditor's report. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6237,"FirmNames":"AJ Robbins CPA LLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-04-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the issuer's audit committee equivalent related to (1) the firm's evaluation of the issuer's ability to continue as a going concern and (2) corrected misstatements. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6237,"FirmNames":"AJ Robbins CPA LLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-04-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one other audit the firm did not establish an understanding of the terms of the audit engagement with the audit committee record such understanding in an engagement letter and provide the engagement letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6237,"FirmNames":"AJ Robbins CPA LLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-04-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6237,"FirmNames":"AJ Robbins CPA LLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-04-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6237,"FirmNames":"AJ Robbins CPA LLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-04-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed and in one other audit the firm did not place the Basis for Opinion section as the second section of its audit report. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6237,"FirmNames":"AJ Robbins CPA LLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-04-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In four other audits the firm did not file its report on Form AP by the relevant deadline. In addition in one of two audits reviewed and in two other audits the firm's report on Form AP contained inaccurate information regarding the name of the engagement partner or audit report date. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6237,"FirmNames":"AJ Robbins CPA LLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-04-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In four other audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6237,"FirmNames":"AJ Robbins CPA LLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-04-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed and in two other audits the firm's report on Form AP contained inaccurate information regarding the name of the engagement partner or audit report date. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":542,"FirmNames":"Boulay PLLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-03-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":542,"FirmNames":"Boulay PLLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-03-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":542,"FirmNames":"Boulay PLLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-03-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed and in 12 other audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":542,"FirmNames":"Boulay PLLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-03-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In four other audits the firm's report on Form AP contained inaccurate information such as the issuer CIK number or partner name. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1823,"FirmNames":"Herbein + Company, Inc.","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-03-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make a required communication to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1823,"FirmNames":"Herbein + Company, Inc.","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-03-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's report on Form AP contained inaccurate information regarding the issuer's name. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2226,"FirmNames":"Warren Averett, LLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-03-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":3083,"FirmNames":"ASA & Associates LLP","InspectionYear":2020,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2022-03-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":3488,"FirmNames":"AGL CPA Group, LLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-03-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":3488,"FirmNames":"AGL CPA Group, LLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-03-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not communicate to the issuer's audit committee changes it identified to certain significant risks that were initially identified and communicated to the audit committee and the reasons for such changes. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5686,"FirmNames":"Kirtane & Pandit LLP","InspectionYear":2020,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2022-03-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer. In this instance the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":5686,"FirmNames":"Kirtane & Pandit LLP","InspectionYear":2020,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2022-03-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make any of the required communications to the issuer's audit committee equivalent. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5686,"FirmNames":"Kirtane & Pandit LLP","InspectionYear":2020,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2022-03-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report did not include numerous required elements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":5686,"FirmNames":"Kirtane & Pandit LLP","InspectionYear":2020,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2022-03-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file one or more reports on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":5686,"FirmNames":"Kirtane & Pandit LLP","InspectionYear":2020,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2022-03-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide the audit committee equivalent the required independence communications. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":6117,"FirmNames":"Heaton & Company, PLLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-03-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6117,"FirmNames":"Heaton & Company, PLLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-03-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In this instance the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":6117,"FirmNames":"Heaton & Company, PLLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-03-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the firm did not make certain required communications to the issuer's audit committee equivalent related to (1) the firm's evaluation of the issuer's ability to continue as a going concern and (2) the firm's evaluation of the quality of the issuer's financial reporting. In this instance the firm was non-complaint with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6117,"FirmNames":"Heaton & Company, PLLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-03-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the firm did not communicate to the issuer's audit committee equivalent the results of the audit prior to the issuance of the auditor's report. In this instance the firm was non-complaint with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6117,"FirmNames":"Heaton & Company, PLLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-03-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the firm did not make any of the required communications to the issuer's audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":6117,"FirmNames":"Heaton & Company, PLLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-03-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In two of six audits reviewed the firm did not provide to the audit committee or equivalent the required communications in writing of all material weaknesses identified during the audit. In these instances the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":6117,"FirmNames":"Heaton & Company, PLLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-03-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the firm's audit report did not include a statement indicating that the financial statements included the related notes. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6117,"FirmNames":"Heaton & Company, PLLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-03-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of six audits reviewed the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":229,"FirmNames":"Daszkal Bolton LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-03-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not establish an understanding of the terms of the audit engagement with the audit committee record such understanding in an engagement letter and provide the engagement letter to the audit committee. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":229,"FirmNames":"Daszkal Bolton LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-03-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report contained inaccurate information for the year the firm began serving consecutively as the company's auditor. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":286,"FirmNames":"Eide Bailly LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-03-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In both audits reviewed and in eight other audits the firm's audit reports contained inaccurate information for the year the firm began serving consecutively as the company's auditor. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":445,"FirmNames":"Tait, Weller & Baker, LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-03-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report contained inaccurate information for the year the firm began serving consecutively as the company's auditor. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":711,"FirmNames":"Friedman LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-03-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of seven audits reviewed the firm's audit report contained inaccurate information for the year the firm began serving consecutively as the company's auditor. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":711,"FirmNames":"Friedman LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-03-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit other than matters that were communicated in the audit report as critical audit matters the firm did not perform procedures to determine whether or not other matters that were communicated to the audit committee and that relate to accounts or disclosures that are material to the financial statements were critical audit matters. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":1070,"FirmNames":"Deloitte Touche Tohmatsu","InspectionYear":2020,"Country":"Australia","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2022-03-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1177,"FirmNames":"Hay & Watson","InspectionYear":2020,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-03-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1177,"FirmNames":"Hay & Watson","InspectionYear":2020,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-03-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1177,"FirmNames":"Hay & Watson","InspectionYear":2020,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-03-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1177,"FirmNames":"Hay & Watson","InspectionYear":2020,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-03-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's independence communications with the audit committee inaccurately described the professional standards related to required communications. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":1288,"FirmNames":"WDM Chartered Professional Accountants","InspectionYear":2020,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-03-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee equivalent related to (a) critical accounting policies and practices; (b) critical accounting estimates; and (c) qualitative aspects of significant accounting policies and practices. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1288,"FirmNames":"WDM Chartered Professional Accountants","InspectionYear":2020,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-03-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2415","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm included in its audit report an explanatory paragraph intended to describe substantial doubt about the issuer's ability to continue as a going concern but did not place it immediately following the opinion paragraph and did not include the phrase 'substantial doubt.' In this instance the firm was non-compliant with AS 2415 Consideration of an Entity's Ability to Continue as a Going Concern."},{"InspectionType":"Triennially Inspected","RegistrationId":1288,"FirmNames":"WDM Chartered Professional Accountants","InspectionYear":2020,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-03-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report did not include numerous required elements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1288,"FirmNames":"WDM Chartered Professional Accountants","InspectionYear":2020,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-03-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":5828,"FirmNames":"SRCO Professional Corporation","InspectionYear":2020,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-03-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the issuer's audit committee related to uncorrected misstatements. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5828,"FirmNames":"SRCO Professional Corporation","InspectionYear":2020,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-03-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In both audits reviewed the firm did not make certain required communications to the issuer's audit committee or equivalent related to firm's evaluation of the quality of the issuer's financial reporting. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5828,"FirmNames":"SRCO Professional Corporation","InspectionYear":2020,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-03-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In both audits reviewed the firm did not make certain required communications to the issuer's audit committee or equivalent related to its evaluation of the issuer's identification of accounting for and disclosure of its relationships and transactions with related parties. In these instances the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":5828,"FirmNames":"SRCO Professional Corporation","InspectionYear":2020,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-03-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's audit report contained inaccurate information for the year the firm began serving consecutively as the company's auditor. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":5828,"FirmNames":"SRCO Professional Corporation","InspectionYear":2020,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-03-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In five audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":76,"FirmNames":"Turner, Stone & Company, L.L.P.","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-02-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In three other audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":232,"FirmNames":"Ferlita, Walsh, Gonzalez & Rodriguez, P.A.","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-02-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) the significant risks identified through its risk assessment procedures and (2) corrected misstatements. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":232,"FirmNames":"Ferlita, Walsh, Gonzalez & Rodriguez, P.A.","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-02-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's report on Form AP omitted the issuer's CIK number. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":344,"FirmNames":"Wipfli LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-02-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed and in nine other audits the firm's audit report contained inaccurate information for the year the firm began serving consecutively as the company's auditor. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":344,"FirmNames":"Wipfli LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-02-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed and in four other audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":552,"FirmNames":"BBD, LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-02-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of seven audits reviewed and in one other audit the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1245,"FirmNames":"Salles, Sáinz - Grant Thornton, S.C.","InspectionYear":2020,"Country":"Mexico","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2022-02-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make certain required communications to the audit committee equivalent related to (1) the significant risks identified through its risk assessment procedures; (2) an overview of the overall audit strategy; (3) the results of the audit; and (4) the firm's evaluation of the quality of the financial reporting. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1245,"FirmNames":"Salles, Sáinz - Grant Thornton, S.C.","InspectionYear":2020,"Country":"Mexico","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2022-02-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the audit committee equivalent related to the management representation letter. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":1245,"FirmNames":"Salles, Sáinz - Grant Thornton, S.C.","InspectionYear":2020,"Country":"Mexico","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2022-02-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the audit committee equivalent related to the management representation letter. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":1245,"FirmNames":"Salles, Sáinz - Grant Thornton, S.C.","InspectionYear":2020,"Country":"Mexico","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2022-02-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide the audit committee equivalent the required independence communications. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":1308,"FirmNames":"PricewaterhouseCoopers Incorporated","InspectionYear":2020,"Country":"South Africa","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2022-02-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's audit report contained inaccurate information for the year the firm began serving consecutively as the company's auditor. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":2136,"FirmNames":"Mazars LLP","InspectionYear":2020,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2022-02-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit reviewed and in one other audit the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2136,"FirmNames":"Mazars LLP","InspectionYear":2020,"Country":"Singapore","GlobalNetwork":"","InspectionReportDate":"2022-02-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit reviewed and in one other audit the firm did not file its report on Form AP by the relevant deadline. In addition the firm's report on Form AP for the audit reviewed contained inaccurate information related to participation in the audit by other accounting firms. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":5837,"FirmNames":"Hall & Company Certified Public Accountants & Consultants, Inc.","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-02-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the issuer's audit committee related to the management representation letter. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":5837,"FirmNames":"Hall & Company Certified Public Accountants & Consultants, Inc.","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-02-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the issuer's audit committee related to the management representation letter. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":148,"FirmNames":"Sutton Frost Cary LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-02-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not file its report on Form AP by the relevant deadline and only filed a single Form AP although the firm issued separate audit reports. In addition the firm's report on Form AP contained inaccurate information regarding the issuer name. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":361,"FirmNames":"Rotenberg Meril Solomon Bertiger & Guttilla, P.C.","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-02-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":447,"FirmNames":"Castaing, Hussey & Lolan, LLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-02-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":447,"FirmNames":"Castaing, Hussey & Lolan, LLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-02-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":557,"FirmNames":"Mengel, Metzger, Barr & Co. LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-02-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed and in five other audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":557,"FirmNames":"Mengel, Metzger, Barr & Co. LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-02-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed and in five other audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":557,"FirmNames":"Mengel, Metzger, Barr & Co. LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-02-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed and in three other audits the firm's report on Form AP contained inaccurate information regarding the issuer name. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":557,"FirmNames":"Mengel, Metzger, Barr & Co. LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-02-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed and in three other audits the firm's report on Form AP contained inaccurate information regarding the issuer name. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":577,"FirmNames":"Stowe & Degon LLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-02-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":577,"FirmNames":"Stowe & Degon LLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-02-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In three of four audits reviewed and in one other audit the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":715,"FirmNames":"Vasquez & Company LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-02-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":837,"FirmNames":"Wolinetz, Lafazan & Company, CPA's, P.C.","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-02-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not include all of the required information in its engagement completion document. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":2485,"FirmNames":"Simon & Edward, LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-02-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm's report on Form AP contained inaccurate information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2538,"FirmNames":"Whittlesey PC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-02-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":5383,"FirmNames":"Suttle & Stalnaker, PLLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-02-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make a required communication to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5383,"FirmNames":"Suttle & Stalnaker, PLLC","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-02-10T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":170,"FirmNames":"KMJ Corbin & Company LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-01-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one other audit the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":212,"FirmNames":"Doeren Mayhew","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-01-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make a required communication to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":262,"FirmNames":"Johnson Lambert LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-01-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's independence communications with the audit committee inaccurately described the professional standards related to required communications. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":525,"FirmNames":"Reilly, Penner & Benton LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-01-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not make a required communication to the issuer's audit committee or equivalent related to the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":709,"FirmNames":"Marks Paneth LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-01-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make a required communication to the issuer's audit committee related to the significant risk identified through its risk assessment procedures. In addition the firm did not communicate an overview of the overall audit strategy to one of the audit committee members. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":805,"FirmNames":"Insero & Co. CPAs, LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-01-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make a required communication to the issuer's audit committee or equivalent related to the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":869,"FirmNames":"McConnell & Jones, LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-01-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":921,"FirmNames":"Horowitz & Ullmann, P.C.","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-01-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed and in two other audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":921,"FirmNames":"Horowitz & Ullmann, P.C.","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-01-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed and in two other audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2297,"FirmNames":"SC&H Attest Services, P.C.","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2022-01-27T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In this instance the documentation of the engagement quality review was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":1054,"FirmNames":"De Visser Gray LLP","InspectionYear":2019,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-01-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1054,"FirmNames":"De Visser Gray LLP","InspectionYear":2019,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-01-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make certain required communications to the issuer's audit committee or equivalent related to (1) the issuer's accounting policies and practices estimates and significant unusual transactions (2) the firm's evaluation of the quality of the issuer's financial reporting and (3) the firm's evaluation of the issuer's ability to continue as a going concern. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1054,"FirmNames":"De Visser Gray LLP","InspectionYear":2019,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-01-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":1054,"FirmNames":"De Visser Gray LLP","InspectionYear":2019,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-01-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's report on Form AP contained inaccurate information such as the engagement partner's name and Partner ID. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1054,"FirmNames":"De Visser Gray LLP","InspectionYear":2019,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-01-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the only audit reviewed where one or more other accounting firms participated in the firm's audit the firm's report on Form AP omitted information related to the participation in the audit by other accounting firms. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1054,"FirmNames":"De Visser Gray LLP","InspectionYear":2019,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2022-01-20T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one other audit the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":49,"FirmNames":"RSM US LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-12-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of five audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":659,"FirmNames":"Moss Adams LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-12-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In one of seven audits reviewed the firm's audit report did not include explanatory language regarding ICFR. In this instance the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-12-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make a required communication to the issuer's audit committee related to the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-12-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of 14 audits reviewed and in 13 other audits the firm did not file one or more reports on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2021-09-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In five of 53 audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2021-09-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of 34 audits reviewed the firm did not make a required communication to the issuer's audit committee related to the issuer's critical accounting policies and practices or critical accounting estimates. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2021-09-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In 12 of 34 audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures one or more matters that were communicated or required to be communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2021-09-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 10 audits reviewed the firm did not make a required communication to the issuer's audit committee related to the basis for its conclusion that substantial doubt about the issuer's ability to continue as a going concern was alleviated including elements it identified within management's plans that were significant to overcoming the adverse effects of the conditions and events. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2021-09-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of 14 audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2021-09-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In five of 39 audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures one or more matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2021-09-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3524","DescriptionInTheFirmsInspectionReport":"In one of 10 audits reviewed the firm did not describe in writing to the audit committee the fee structure for certain permissible tax services. Further for certain of these tax services the firm did not document the substance of its discussion with the audit committee. In this instance the firm was non-compliant with PCAOB Rule 3524 Audit Committee Pre-approval of Certain Tax Services."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2021-09-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of 52 audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2021-09-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In four of 17 audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the names locations and planned responsibilities of other accounting firms that performed audit procedures in the audit. In these instances the firm was non-compliant with AS1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2021-09-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In four of 46 audits reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures one or more matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2021-09-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of 46 audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2021-09-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In five of 16 audits reviewed the firm's report on Form AP either contained inaccurate information or omitted information related to the participation in the audit by certain other accounting firms. In one additional audit reviewed the firm's report on Form AP contained inaccurate information regarding the issuer's name and CIK number. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2021-09-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3524","DescriptionInTheFirmsInspectionReport":"In one of 14 audits reviewed the firm's required written communications to the audit committee when seeking pre-approval of certain tax services were insufficient because the firm did not include a description of the nature and scope of these services. In this instance the firm was non-compliant with PCAOB Rule 3524 Audit Committee Pre-approval of Certain Tax Services."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2021-09-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In two of 24 audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2021-09-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In six of 12 audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the names locations and planned responsibilities of other independent public accounting firms that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2021-09-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one of 17 audits reviewed the firm's audit report on the issuer's financial statements included incorrect language related to the audit of the issuer's ICFR. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2021-09-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In four of 17 audits reviewed the firm did not communicate to management in writing all deficiencies in ICFR identified during the audit prior to the issuance of its audit report. In these instances the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2021-09-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of 12 audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by certain other accounting firms. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2021-09-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the firm did not document the computation of total audit hours it used in its report on Form AP. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2021-09-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of 15 audits reviewed the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2020,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2021-09-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of 11 audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by certain other accounting firms. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":596,"FirmNames":"CohnReznick LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2610","DescriptionInTheFirmsInspectionReport":"In one other audit the firm did not perform inquiries of the predecessor auditor in determining whether to accept the engagement. In this instance the firm was non-compliant with AS 2610 Initial Audits-Communications Between Predecessor and Successor Auditors."},{"InspectionType":"Triennially Inspected","RegistrationId":1377,"FirmNames":"Castillo Miranda y Compañía, S.C.","InspectionYear":2019,"Country":"Mexico","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2021-09-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed where the firm was the principal auditor the firm did not make certain required communications to the issuer's audit committee related to (1) the management representation letter and (2) the name location and planned responsibilities of an other independent public accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":1377,"FirmNames":"Castillo Miranda y Compañía, S.C.","InspectionYear":2019,"Country":"Mexico","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2021-09-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In the audit reviewed where the firm was the principal auditor the firm did not make certain required communications to the issuer's audit committee related to (1) the management representation letter and (2) the name location and planned responsibilities of an other independent public accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":1377,"FirmNames":"Castillo Miranda y Compañía, S.C.","InspectionYear":2019,"Country":"Mexico","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2021-09-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed where the firm was the principal auditor the firm's audit report did not include numerous required elements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":1377,"FirmNames":"Castillo Miranda y Compañía, S.C.","InspectionYear":2019,"Country":"Mexico","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2021-09-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed where the firm was the principal auditor the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1930,"FirmNames":"MNP LLP","InspectionYear":2019,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2021-09-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1930,"FirmNames":"MNP LLP","InspectionYear":2019,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2021-09-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed where one or more other accounting firms participated in the firm's audit the firm incorrectly computed total audit hours. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1930,"FirmNames":"MNP LLP","InspectionYear":2019,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2021-09-30T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed where one or more other accounting firms participated in the firm's audit the firm's report on Form AP omitted information related to the participation in the audit by one other accounting firm. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":100,"FirmNames":"WithumSmith+Brown, PC","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3524","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the firm did not make the required written communications to the audit committee regarding the scope and fee structure of tax services provided by the firm. In this instance the firm was non-compliant with PCAOB Rule 3524 Audit Committee Pre Approval of Certain Tax Services."},{"InspectionType":"Triennially Inspected","RegistrationId":549,"FirmNames":"Zwick and Banyai, PLLC","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) all of the significant risks identified through its risk assessment procedures and (2) the name location and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":686,"FirmNames":"BKD, LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In six of seven audits reviewed the firm did not communicate to the issuer's audit committee or equivalent all of the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":686,"FirmNames":"BKD, LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed where one or more other accounting firms participated in the firm's audit the firm's report on Form AP omitted information related to the participation in the audit by other accounting firms. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":822,"FirmNames":"Michael T. Studer CPA P.C.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":822,"FirmNames":"Michael T. Studer CPA P.C.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not obtain the engagement quality reviewer's concurring approval of issuance of the audit report prior to its issuance. In this instance the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":822,"FirmNames":"Michael T. Studer CPA P.C.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not communicate to the issuer's audit committee or equivalent all of the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":822,"FirmNames":"Michael T. Studer CPA P.C.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not communicate to the issuer's audit committee or equivalent all of the significant risks identified through its risk assessment procedures. In two of three audits reviewed the firm also did not make required communications to the issuer's audit committee or equivalent regarding matters relating to the firm's evaluation of the issuer's ability to continue as a going concern prior to the issuance of the auditor's report. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1185,"FirmNames":"Ziv Haft Certified Public Accountants (Isr.)","InspectionYear":2019,"Country":"Israel","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2021-09-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":3211,"FirmNames":"Grant Thornton Audit and Accounting Limited (Dubai Branch)","InspectionYear":2019,"Country":"United Arab Emirates","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2021-09-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 2100","DescriptionInTheFirmsInspectionReport":"At the time the firm played a role in the two audits reviewed the firm had not filed a Form 4 to succeed to the registration status of an acquired registered firm. In this instance the firm was non-compliant with PCAOB Rule 2109(a) which governs the timeliness of Form 4 filings."},{"InspectionType":"Triennially Inspected","RegistrationId":5732,"FirmNames":"Spiegel Accountancy Corp","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee equivalent related to (1) the significant risks identified through its risk assessment procedures (2) an overview of the overall audit strategy and (3) the results of the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5732,"FirmNames":"Spiegel Accountancy Corp","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures one or more matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":5732,"FirmNames":"Spiegel Accountancy Corp","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's communication of critical audit matters in the audit report did not describe for one or more matters (1) the principal considerations that led the firm to determine that the matter was a critical audit matter and/or (2) how each of the critical audit matters was addressed in the audit. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":5732,"FirmNames":"Spiegel Accountancy Corp","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2415","DescriptionInTheFirmsInspectionReport":"In the audit reviewed although the firm had concluded that there was substantial doubt about the issuer's ability to continue as a going concern the firm did not include in the audit report a related explanatory paragraph with a cross-reference in or to the critical audit matters section of the auditor's report. In this instance the firm was non-compliant with AS 2415 Consideration of an Entity's Ability to Continue as a Going Concern and AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":5732,"FirmNames":"Spiegel Accountancy Corp","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed although the firm had concluded that there was substantial doubt about the issuer's ability to continue as a going concern the firm did not include in the audit report a related explanatory paragraph with a cross-reference in or to the critical audit matters section of the auditor's report. In this instance the firm was non-compliant with AS 2415 Consideration of an Entity's Ability to Continue as a Going Concern and AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":5732,"FirmNames":"Spiegel Accountancy Corp","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":5732,"FirmNames":"Spiegel Accountancy Corp","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide the audit committee equivalent the required independence communications. In this instance the firm was non-compliant with PCAOB Rule 3526 Communications with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not include all of the required information in its engagement completion document. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer. In this instance the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the audit committee equivalent related to (1) the significant risks identified through its risk assessment procedures; (2) significant unusual transactions; (3) corrected misstatements including the implications that such corrected misstatements might have had on the issuer's financial reporting process; and (4) the firm's evaluation of the issuer's ability to continue as a going concern. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2415","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern but did not place it immediately following the opinion paragraph and did not include an appropriate title. In this instance the firm was non-compliant with AS 2415 Consideration of an Entity's Ability to Continue as a Going Concern."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report stated that there were no critical audit matters but the firm did not perform procedures to determine whether or not matters that were communicated or required to be communicated to the audit committee and that relate to accounts or disclosures that are material to the financial statements were critical audit matters. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report contained introductory language for a report with critical audit matters even though the audit report stated that there were no critical audit matters. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":6235,"FirmNames":"Dylan Floyd Accounting & Consulting","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed and in three other audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6283,"FirmNames":"Wang Certified Public Accountant, P.C.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not prepare an engagement completion document. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":6283,"FirmNames":"Wang Certified Public Accountant, P.C.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) the significant risks identified through its risk assessment procedures; (2) an overview of the overall audit strategy including timing of the audit; and (3) the results of the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":6283,"FirmNames":"Wang Certified Public Accountant, P.C.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide the audit committee the required independence communications. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":1212,"FirmNames":"K. R. Margetson Ltd.","InspectionYear":2019,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2021-09-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not make certain required communications to the issuer's audit committee or equivalent related to (1) the significant risks identified through its risk assessment procedures and (2) an overview of the overall audit strategy. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1212,"FirmNames":"K. R. Margetson Ltd.","InspectionYear":2019,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2021-09-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2415","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm included in the audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern but did not place it immediately following the opinion paragraph and did not include an appropriate title. In these instances the firm was non-compliant with AS 2415 Consideration of an Entity's Ability to Continue as a Going Concern."},{"InspectionType":"Triennially Inspected","RegistrationId":1212,"FirmNames":"K. R. Margetson Ltd.","InspectionYear":2019,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2021-09-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm's audit report did not include numerous required elements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances"},{"InspectionType":"Triennially Inspected","RegistrationId":1212,"FirmNames":"K. R. Margetson Ltd.","InspectionYear":2019,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2021-09-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm's audit report did not include numerous required elements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances"},{"InspectionType":"Triennially Inspected","RegistrationId":1212,"FirmNames":"K. R. Margetson Ltd.","InspectionYear":2019,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2021-09-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1212,"FirmNames":"K. R. Margetson Ltd.","InspectionYear":2019,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2021-09-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not provide the audit committee equivalent the required independence communications prior to accepting the audit. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":1524,"FirmNames":"Manning Elliott LLP","InspectionYear":2019,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2021-09-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's audit report did not include numerous required elements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":1524,"FirmNames":"Manning Elliott LLP","InspectionYear":2019,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2021-09-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's audit report did not include numerous required elements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":1524,"FirmNames":"Manning Elliott LLP","InspectionYear":2019,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2021-09-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed and in four other audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":3312,"FirmNames":"Saturna Group Chartered Professional Accountants LLP","InspectionYear":2019,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2021-09-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In four audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":207,"FirmNames":"BPM LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make a required communication to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":207,"FirmNames":"BPM LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not include in its annual communication to the issuer's audit committee a relationship that as of the date of the communication may have been reasonably thought to bear on the independence of the firm. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":624,"FirmNames":"Piercy, Bowler, Taylor & Kern Certified Public Accountants & Business Advisors","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed and in three other audits the firm did not file its report on Form AP by the relevant deadline. In addition in one audit the firm's report on Form AP contained inaccurate information regarding the audit report date. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":624,"FirmNames":"Piercy, Bowler, Taylor & Kern Certified Public Accountants & Business Advisors","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed and in three other audits the firm did not file its report on Form AP by the relevant deadline."},{"InspectionType":"Triennially Inspected","RegistrationId":1171,"FirmNames":"WWC, P.C.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1171,"FirmNames":"WWC, P.C.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not make a required communication to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1171,"FirmNames":"WWC, P.C.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In three audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1171,"FirmNames":"WWC, P.C.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed and in 10 other audits the firm's reports on Form AP omitted information related to the participation in the audits by other accounting firms that was required to be reported. Further in three of the other 10 audits the firm's reports on Form AP either omitted required information or contained inaccurate information such as the engagement partner's name other Partner IDs by which the engagement partner had been identified on Form APs filed by different registered public accounting firms and issuer's CIK number. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1171,"FirmNames":"WWC, P.C.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed and in 10 other audits the firm's reports on Form AP omitted information related to the participation in the audits by other accounting firms that was required to be reported. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2276,"FirmNames":"MCM CPAs & Advisors LLP (f/k/a Mountjoy Chilton Medley LLP)","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-09-09T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":127,"FirmNames":"PKF O'Connor Davies, LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-08-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":339,"FirmNames":"Mazars USA LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-08-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":339,"FirmNames":"Mazars USA LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-08-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":339,"FirmNames":"Mazars USA LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-08-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":782,"FirmNames":"Farmer, Fuqua & Huff, P.C.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-08-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-08-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In five of nine audits reviewed the firm did not include all of the required information in its engagement completion document. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-08-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In five of nine audits reviewed the firm did not make certain required communications to the issuer's audit committee or equivalent related to the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-08-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed where one or more other accounting firms participated in the firm's audit the firm did not make certain required communications to the issuer's audit committee or equivalent related to the names locations and planned responsibilities of other independent public accounting firms that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-08-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of nine audits reviewed the firm did not make certain required communications to the issuer's audit committee related to matters regarding the firm's evaluation of the issuer's ability to continue as a going concern. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-08-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of nine audits reviewed the firm did not make a required communication to the issuer's audit committee related to an overview of the overall audit strategy including timing of the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-08-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of nine audits reviewed the firm did not make a required communication to the issuer's audit committee related to the issuer's change in a significant accounting policy or practice during the year. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-08-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":7,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of nine audits reviewed the firm did not make any of the required communications to the issuer's audit committee equivalent. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-08-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":8,"AuditingStandard":"AS 2410","DescriptionInTheFirmsInspectionReport":"In one of nine audits reviewed the firm did not communicate to the audit committee the firm's evaluation of the issuer's identification accounting for and disclosure of transactions with certain related parties. In this instance the firm was non-compliant with AS 2410 Related Parties."},{"InspectionType":"Triennially Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-08-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":9,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of nine audits reviewed the firm's audit report contained inaccurate information for the year the firm began serving consecutively as the company's auditor. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-08-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":10,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In five of nine audits reviewed the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In these instances the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-08-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed where one or more other accounting firms participated in the firm's audit the firm's report on Form AP omitted information related to the participation in the audits by other accounting firms. In addition in two of the three audits reviewed where one or more other accounting firms participated in the firm's audit the firm did not (1) use a reasonable method to estimate the extent of participation in the audit by one or more other accounting firms and (2) document in its files the computation of total hours and the method used to estimate hours. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants and AS 1215 Audit Documentation"},{"InspectionType":"Triennially Inspected","RegistrationId":5041,"FirmNames":"B F Borgers CPA PC","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-08-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":11,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed where one or more other accounting firms participated in the firm's audit the firm's report on Form AP omitted information related to the participation in the audits by other accounting firms. In addition in two of the three audits reviewed where one or more other accounting firms participated in the firm's audit the firm did not (1) use a reasonable method to estimate the extent of participation in the audit by one or more other accounting firms and (2) document in its files the computation of total hours and the method used to estimate hours. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants and AS 1215 Audit Documentation"},{"InspectionType":"Triennially Inspected","RegistrationId":5814,"FirmNames":"RAM ASSOCIATES","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-08-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer. In this instance the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":5814,"FirmNames":"RAM ASSOCIATES","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-08-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) establishing an understanding of the terms of the audit engagement (2) an overview of the overall audit strategy and (3) the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5814,"FirmNames":"RAM ASSOCIATES","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-08-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed and in two other audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":5814,"FirmNames":"RAM ASSOCIATES","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-08-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed and in two other audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":5814,"FirmNames":"RAM ASSOCIATES","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-08-16T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide the audit committee the required independence communications. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":587,"FirmNames":"RBSM LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-07-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the seven audits reviewed the firm did not make certain required communications to the issuer's audit committee or equivalent related to the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":673,"FirmNames":"Richey, May & Co., LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-07-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances"},{"InspectionType":"Triennially Inspected","RegistrationId":763,"FirmNames":"Maggart & Associates, P.C.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-07-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed where one or more other accounting firms participated in the firm's audit the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":82,"FirmNames":"Morris Davis Chan & Tan LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-07-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make a required communication to the issuer's audit committee equivalent related to the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees. "},{"InspectionType":"Triennially Inspected","RegistrationId":217,"FirmNames":"Berkower LLC","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-07-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the issuer's audit committee related to the results of the audit prior to the issuance of the auditor's report. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":217,"FirmNames":"Berkower LLC","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-07-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make a required communication to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":217,"FirmNames":"Berkower LLC","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-07-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":264,"FirmNames":"Mahoney Sabol & Company, LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-07-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report contained inaccurate information for the year the firm began serving consecutively as the company's auditor. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion "},{"InspectionType":"Triennially Inspected","RegistrationId":264,"FirmNames":"Mahoney Sabol & Company, LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-07-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":457,"FirmNames":"Haynie & Company","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-07-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not provide to management and the audit committee equivalent the required communications in writing for all material weaknesses identified during the audit. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements "},{"InspectionType":"Triennially Inspected","RegistrationId":457,"FirmNames":"Haynie & Company","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-07-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of six audits reviewed the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":457,"FirmNames":"Haynie & Company","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-07-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the one audit reviewed where one or more other accounting firms participated in the firm's audit the firm's report on Form AP did not include information related to the participation in the audit by other accounting firms. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":457,"FirmNames":"Haynie & Company","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-07-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the firm's report on Form AP contained inaccurate information about the Partner ID number. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants. "},{"InspectionType":"Triennially Inspected","RegistrationId":457,"FirmNames":"Haynie & Company","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-07-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3524","DescriptionInTheFirmsInspectionReport":"In three of six audits reviewed the firm did not make the required written communications to and did not discuss with the audit committee or equivalent the potential effects of the tax services on the independence of the firm and document the substance of its discussions. In these instances the firm was non-compliant with PCAOB Rule 3524 Audit Committee Pre-Approval of Certain Tax Services."},{"InspectionType":"Triennially Inspected","RegistrationId":887,"FirmNames":"Isla Lipana & Co.","InspectionYear":2019,"Country":"Philippines","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2021-07-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1253,"FirmNames":"KPMG SA","InspectionYear":2019,"Country":"France","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2021-07-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1330,"FirmNames":"PricewaterhouseCoopers S.A.S.","InspectionYear":2019,"Country":"Colombia","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2021-07-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed where one or more other accounting firms participated in the firm's audit the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1443,"FirmNames":"Ernst & Young","InspectionYear":2019,"Country":"Taiwan","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2021-07-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1205","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm was the principal auditor but did not obtain and review and retain a letter of representation from management that its foreign affiliate had obtained for one of the issuer's components. In this instance the firm was non-compliant with AS 1205 Part of the Audit Performed by Other Independent Auditors."},{"InspectionType":"Triennially Inspected","RegistrationId":1443,"FirmNames":"Ernst & Young","InspectionYear":2019,"Country":"Taiwan","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2021-07-06T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":374,"FirmNames":"WSRP, LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-06-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2710","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not take appropriate action with respect to the issuer's disclosure in Form 10-K that its internal control over financial reporting was effective despite the firm's awareness that the issuer's internal control over financial reporting was not effective. In this instance the firm was non-compliant with AS 2710 Other Information in Documents Containing Audited Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":374,"FirmNames":"WSRP, LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-06-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report contained inaccurate information for the year the firm began serving consecutively as the company's auditor. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":222,"FirmNames":"Goff Backa Alfera & Company, LLC","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's independence communications with the audit committee inaccurately described the professional standards related to required communications. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence. "},{"InspectionType":"Triennially Inspected","RegistrationId":252,"FirmNames":"OUM & Co. LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not make certain required communications to the issuer's audit committee related to the name location and planned responsibilities of an other independent public accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":252,"FirmNames":"OUM & Co. LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the only audit reviewed where one or more other accounting firms participated in the firm's audit the firm did not include in its files documentation of the computation of total hours for its report on Form AP. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1200,"FirmNames":"Deloitte, Inc.","InspectionYear":2019,"Country":"Panama","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2021-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed where one or more other accounting firms participated in the firm's audit the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1213,"FirmNames":"Dave Banerjee CPA an Accountancy Corporation","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the three audits reviewed the firm did not make certain required communications to the issuer's audit committee or equivalent related to (1) the significant risks identified through its risk assessment procedures and (2) an overview of the overall audit strategy. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1213,"FirmNames":"Dave Banerjee CPA an Accountancy Corporation","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2258,"FirmNames":"KBL, LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-06-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants. "},{"InspectionType":"Triennially Inspected","RegistrationId":285,"FirmNames":"Gumbiner Savett Inc.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-05-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the engagement quality reviewer did not provide concurring approval of issuance of the audit report prior to its issuance. In this instance the firm was non­compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":285,"FirmNames":"Gumbiner Savett Inc.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-05-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make certain required communications to the issuer's audit committee or equivalent related to (1) the significant risks identified through its risk assessment procedures and (2) an overview of the overall audit strategy. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":298,"FirmNames":"Ham, Langston & Brezina, LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-05-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not make a required communication to the issuer's audit committee equivalent related to the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":298,"FirmNames":"Ham, Langston & Brezina, LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-05-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed where one or more other accounting firms participated in the firm's audit the firm's report on Form AP omitted information related to the participation in the audit by other accounting firms that was required to be reported. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":684,"FirmNames":"Larry Wolfe, C.P.A.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-05-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In the audit reviewed for control deficiencies that were communicated to management and the audit committee equivalent the firm's communication did not include definitions of significant deficiencies and material weaknesses and did not clearly distinguish to which category the matters being communicated related. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements"},{"InspectionType":"Triennially Inspected","RegistrationId":684,"FirmNames":"Larry Wolfe, C.P.A.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-05-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report did not include explanatory language regarding ICFR. In this instance the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":684,"FirmNames":"Larry Wolfe, C.P.A.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-05-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's report on Form AP contained inaccurate information regarding the issuer's CIK number. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1462,"FirmNames":"Crowe MacKay LLP","InspectionYear":2019,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2021-05-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1462,"FirmNames":"Crowe MacKay LLP","InspectionYear":2019,"Country":"Canada","GlobalNetwork":"","InspectionReportDate":"2021-05-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee related to the name location and planned responsibilities of another independent public accounting firm that performed audit procedures in the audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":2121,"FirmNames":"ShineWing Australia","InspectionYear":2019,"Country":"Australia","GlobalNetwork":"","InspectionReportDate":"2021-05-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not file its report on Form AP by the relevant deadline. In those instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2851,"FirmNames":"KCCW Accountancy Corp.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-05-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed and in three other audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":3106,"FirmNames":"Khandelwal Jain & Co. Chartered Accountants","InspectionYear":2019,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2021-05-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":5270,"FirmNames":"Grant Thornton Auditores Independentes","InspectionYear":2019,"Country":"Brazil","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2021-05-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed where the firm was the principal auditor the firm did not make a required communication to the issuer's audit committee related to the management representation letter. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":5270,"FirmNames":"Grant Thornton Auditores Independentes","InspectionYear":2019,"Country":"Brazil","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2021-05-19T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In the audit reviewed where the firm was the principal auditor the firm did not make a required communication to the issuer's audit committee related to the management representation letter. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":29,"FirmNames":"Sassetti LLC","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-05-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of four audits reviewed the firm's audit reports were not addressed to the shareholders or equivalents for companies not organized as corporations. In these instances the firm was non­compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":29,"FirmNames":"Sassetti LLC","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-05-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In three of four audits reviewed the firm did not file its report on Form AP by the relevant deadline. In two of these audits the firm's report on Form AP contained inaccurate information regarding the issuer's CIK number. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants"},{"InspectionType":"Triennially Inspected","RegistrationId":200,"FirmNames":"Haskell & White LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-05-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":200,"FirmNames":"Haskell & White LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-05-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm's independence communication with the audit committee inaccurately described the professional standards related to required communications. In these instances the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":1210,"FirmNames":"Smolin Lupin & Co., PA","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-05-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee equivalent related to (1) an overview of the overall audit strategy and (2) the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1210,"FirmNames":"Smolin Lupin & Co., PA","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-05-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide the audit committee equivalent the required independence communications. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":1250,"FirmNames":"Pivot CPAs, P.A.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-05-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the work papers did not contain sufficient information to enable an experienced auditor having no previous connection with the engagement to understand all of the procedures performed by the engagement quality reviewer. In this instance the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":1250,"FirmNames":"Pivot CPAs, P.A.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-05-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) an overview of the overall audit strategy (2) the significant risks identified through its risk assessment procedures and (3) the results of the audit prior to the issuance of the auditor's report. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1250,"FirmNames":"Pivot CPAs, P.A.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-05-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":3627,"FirmNames":"Sadler, Gibb & Associates, LLC","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-05-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In the audit reviewed where management excluded an acquired business from its assessment of ICFR the firm did not include in its report on ICFR a disclosure regarding the exclusion of the acquired business from the scope of both management's assessment and the firm's audit of ICFR. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":3627,"FirmNames":"Sadler, Gibb & Associates, LLC","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-05-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In two of five audits reviewed the firm's audit report omitted or incorrectly identified certain of the issuer's financial statements. In these instances the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":3627,"FirmNames":"Sadler, Gibb & Associates, LLC","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-05-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of five audits reviewed and in 13 other audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":3627,"FirmNames":"Sadler, Gibb & Associates, LLC","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-05-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of four audits reviewed where one or more other accounting firms participated in the firm's audit the firm's report on Form AP did not include information related to the participation in the audits by other accounting firms. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":6182,"FirmNames":"DYH & Company","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-05-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee equivalent related to (1) the significant risks identified through its risk assessment procedures; (2) the firm's evaluation of the issuer's ability to continue as a going concern; (3) corrected misstatements; and (4) the management representation letter. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":6182,"FirmNames":"DYH & Company","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-05-12T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make certain required communications to the issuer's audit committee equivalent related to (1) the significant risks identified through its risk assessment procedures; (2) the firm's evaluation of the issuer's ability to continue as a going concern; (3) corrected misstatements; and (4) the management representation letter. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Triennially Inspected","RegistrationId":1130,"FirmNames":"Deloitte & Touche","InspectionYear":2019,"Country":"South Africa","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2021-04-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1205","DescriptionInTheFirmsInspectionReport":"In two of two audits reviewed the firm was the principal auditor but did not obtain and review and retain letters of representation from management that the other auditors had obtained for certain of the issuer's components. In these instances the firm was non-compliant with AS 1205 Part of the Audit Performed by Other Independent Auditors."},{"InspectionType":"Triennially Inspected","RegistrationId":1130,"FirmNames":"Deloitte & Touche","InspectionYear":2019,"Country":"South Africa","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2021-04-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one audit reviewed the firm did not provide to the audit committee the required communications in writing for all significant deficiencies identified during the audit. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements"},{"InspectionType":"Triennially Inspected","RegistrationId":1208,"FirmNames":"Deloitte LLP","InspectionYear":2019,"Country":"Canada","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2021-04-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1205","DescriptionInTheFirmsInspectionReport":"In one of four audits reviewed the firm was the principal auditor but did not obtain and review and retain letters of representation from management that its foreign affiliates had obtained for certain of the issuer's components. In this instance the firm was non-compliant with AS 1205 Part of the Audit Performed by Other Independent Auditors."},{"InspectionType":"Triennially Inspected","RegistrationId":1328,"FirmNames":"PricewaterhouseCoopers, Societe cooperative","InspectionYear":2019,"Country":"Luxembourg","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2021-04-08T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed where one or more other accounting firms participated in the firm's audit the firm's report on Form AP omitted information related to the participation in the audit by other accounting firms that was required to be reported. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":454,"FirmNames":"L&L CPAS, PA","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-03-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's initial audit report did not state that the notes were audited or express an opinion on the financial statements and notes and was not addressed to the shareholders. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. (A revised audit report which was included in a subsequent issuer filing with the SEC expressed an opinion on the financial statements and notes)."},{"InspectionType":"Triennially Inspected","RegistrationId":717,"FirmNames":"MSPC, Certified Public Accountants and Advisors, A Professional Corporation","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-03-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report did not include explanatory language regarding ICFR. In this instance the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":2798,"FirmNames":"Larson & Company PC","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-03-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make a required communication to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":5923,"FirmNames":"Long & Associates, LLC","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-03-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":5923,"FirmNames":"Long & Associates, LLC","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-03-25T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":251,"FirmNames":"Olsen Thielen & Co., Ltd","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-03-18T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":546,"FirmNames":"Banks Finley White & Company, CPAs","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-03-18T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":756,"FirmNames":"De Leon & Company, P.A.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-03-18T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make certain required communications to the issuer's audit committee related to (1) an overview of the overall audit strategy and (2) the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":756,"FirmNames":"De Leon & Company, P.A.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-03-18T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed and two other audits the firm's audit report did not include explanatory language regarding ICFR. In these instances the firm was non-compliant with AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":756,"FirmNames":"De Leon & Company, P.A.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-03-18T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed and three other audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1243,"FirmNames":"Deloitte Accountants B.V.","InspectionYear":2019,"Country":"Netherlands","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2021-03-15T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the audit reviewed where the firm was the principal auditor the firm did not provide the audit committee a required independence communication. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":130,"FirmNames":"Lumsden & McCormick, LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-02-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's independence communications with the audit committee inaccurately described the professional standards related to required communications. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":429,"FirmNames":"Louis Plung & Company, LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-02-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make certain required communications to the issuer's audit committee. In one audit the firm did not make any of the required communications to the issuer's audit committee."},{"InspectionType":"Triennially Inspected","RegistrationId":429,"FirmNames":"Louis Plung & Company, LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-02-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make certain required communications to the issuer's audit committee. In the other audit the firm did not communicate to the issuer's audit committee (1) the timing of the audit; (2) the significant risks identified through its risk assessment procedures; (3) matters relating to the firm's evaluation of the issuer's ability to continue as a going concern; and (4) uncorrected misstatements. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":429,"FirmNames":"Louis Plung & Company, LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-02-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1305","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide to management and the audit committee the required communications in writing for all material weaknesses identified during the audit. In this instance the firm was non-compliant with AS 1305 Communications About Control Deficiencies in an Audit of Financial Statements."},{"InspectionType":"Triennially Inspected","RegistrationId":429,"FirmNames":"Louis Plung & Company, LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-02-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's audit report did not state the year the firm began serving consecutively as the company's auditor and did not include the firm's name. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":429,"FirmNames":"Louis Plung & Company, LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-02-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not file its report on Form AP by the relevant deadline and the Form AP filed with the PCAOB contained inaccurate information regarding the issuer's CIK number. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":429,"FirmNames":"Louis Plung & Company, LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-02-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not provide the audit committee the required independence communications. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":448,"FirmNames":"Kronick Kalada Berdy & Co, P.C.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-02-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make a required communication to the issuer's audit committee or equivalent related to the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":448,"FirmNames":"Kronick Kalada Berdy & Co, P.C.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-02-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make a required communication to the issuer's audit committee or equivalent related to the significant risks identified through its risk assessment procedures and in one of those audits the firm did not make a required communication to the audit committee related to an overview of the overall audit strategy. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":1051,"FirmNames":"KPMG LLP","InspectionYear":2019,"Country":"Singapore","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2021-02-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the (1) date the information was added (2) name of the person who prepared the additional documentation and (3) reason for adding it. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":1051,"FirmNames":"KPMG LLP","InspectionYear":2019,"Country":"Singapore","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2021-02-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed where one or more other accounting firms participated in the firm's audit the firm's report on Form AP did not include information related to the participation in the audit by an other accounting firm and the firm incorrectly excluded certain of its audit hours and certain of the audit hours of other accounting firms in the total number of audit hours used to complete Part IV of the Form AP. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":2240,"FirmNames":"Bencivenga Ward & Company CPA's, PC","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-02-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":5348,"FirmNames":"Frost, PLLC","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-02-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's independence communications with the audit committee inaccurately described the professional standards related to required communications. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":6189,"FirmNames":"Buchbinder Tunick & Company LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-02-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make certain required communications to the issuer's audit committee. In both audits the firm did not communicate all of the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees. "},{"InspectionType":"Triennially Inspected","RegistrationId":6189,"FirmNames":"Buchbinder Tunick & Company LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-02-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make certain required communications to the issuer's audit committee. In both audits the firm did not communicate all of the significant risks identified through its risk assessment procedures and in one audit the firm did not communicate the name location and planned responsibilities of an other independent public accounting firm that performed audit procedures in the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees. "},{"InspectionType":"Triennially Inspected","RegistrationId":6189,"FirmNames":"Buchbinder Tunick & Company LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-02-24T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the only audit reviewed where one or more other accounting firms participated in the firm's audit the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm that was required to be reported. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1294,"FirmNames":"Deloitte Statsautoriseret Revisionspartnerselskab","InspectionYear":2019,"Country":"Denmark","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2021-02-11T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":169,"FirmNames":"Sanville & Company","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-02-05T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In two of three audits reviewed the firm did not include all relevant work papers in the final set of audit documentation for retention it was required to assemble. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":169,"FirmNames":"Sanville & Company","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-02-05T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":169,"FirmNames":"Sanville & Company","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-02-05T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two other audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":422,"FirmNames":"ACM LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-02-05T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's report on Form AP contained inaccurate information such as the issuer name issuer CIK number and/or audit report date. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":422,"FirmNames":"ACM LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-02-05T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two other audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":422,"FirmNames":"ACM LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-02-05T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In five other audits the firm's report on Form AP contained inaccurate information such as the issuer name issuer CIK number and/or audit report date. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":674,"FirmNames":"KWCO, PC","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-02-05T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the reason for the additional documentation. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Triennially Inspected","RegistrationId":674,"FirmNames":"KWCO, PC","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-02-05T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":27,"FirmNames":"PKF, LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-02-02T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one other audit the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":3501,"FirmNames":"DBBMCKENNON","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-02-02T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not communicate to the issuer's audit committee equivalent all of the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":3501,"FirmNames":"DBBMCKENNON","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-02-02T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make its communications regarding the conduct of its audit and its independence communications to the full board of directors (the issuer's audit committee equivalent in both cases). In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":3501,"FirmNames":"DBBMCKENNON","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-02-02T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make its communications regarding the conduct of its audit and its independence communications to the full board of directors (the issuer's audit committee equivalent in both cases). In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":5630,"FirmNames":"Ahmed & Associates CPA P.C.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-02-02T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1220","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not obtain the required engagement quality review for the year-end audit or the reviews of the issuer's interim financial information for each of the quarters during the year under audit. In this instance the firm was non-compliant with AS 1220 Engagement Quality Review."},{"InspectionType":"Triennially Inspected","RegistrationId":5630,"FirmNames":"Ahmed & Associates CPA P.C.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-02-02T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report did not include numerous required elements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":5630,"FirmNames":"Ahmed & Associates CPA P.C.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-02-02T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3105","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm's audit report did not include numerous required elements. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and AS 3105 Departures from Unqualified Opinions and Other Reporting Circumstances."},{"InspectionType":"Triennially Inspected","RegistrationId":5630,"FirmNames":"Ahmed & Associates CPA P.C.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-02-02T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed and in two other audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":5630,"FirmNames":"Ahmed & Associates CPA P.C.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-02-02T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide the audit committee equivalent the required independence communications. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":342,"FirmNames":"Pannell Kerr Forster of Texas, P.C.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-01-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm's audit report did not state that the notes and related schedules were audited. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Triennially Inspected","RegistrationId":800,"FirmNames":"Smith & Howard, P.C.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-01-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not make a required communication to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Triennially Inspected","RegistrationId":803,"FirmNames":"McSoley McCoy & Co.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2021-01-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not provide the audit committee equivalent the required independence communications. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Triennially Inspected","RegistrationId":3223,"FirmNames":"AJSH & Co. LLP","InspectionYear":2019,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2021-01-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm's report on Form AP contained inaccurate information regarding either the participation level of an other accounting firm or the issuer's CIK number. In one of these audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":3223,"FirmNames":"AJSH & Co. LLP","InspectionYear":2019,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2021-01-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm's report on Form AP contained inaccurate information regarding either the participation level of an other accounting firm or the issuer's CIK number. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":5341,"FirmNames":"Manohar Chowdhry & Associates","InspectionYear":2019,"Country":"India","GlobalNetwork":"","InspectionReportDate":"2021-01-21T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the two audits reviewed the firm did not make certain required communications to the issuer's audit committee or equivalent related to (1) an overview of the overall audit strategy (2) the significant risks identified through its risk assessment procedures and (3) the results of the audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1205","DescriptionInTheFirmsInspectionReport":"In three of 14 audits reviewed the firm was the principal auditor but did not obtain and review and retain letters of representation from management that its foreign affiliates had obtained for certain of the issuer's non-U.S. components. In these instances the firm was non-compliant with AS 1205 Part of the Audit Performed by Other Independent Auditors. "},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In seven of 55 audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3524","DescriptionInTheFirmsInspectionReport":"In one of 10 audits reviewed the firm's required written communications to the audit committee were insufficient as the firm did not include a description of the nature and scope of certain tax services. In this instance the firm was non-compliant with PCAOB Rule 3524 Audit Committee Pre-approval of Certain Tax Services."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one of 18 audits reviewed the firm did not include in its report on ICFR a disclosure regarding the exclusion of acquired businesses from the scope of both management's assessment and the firm's audit of ICFR. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1205","DescriptionInTheFirmsInspectionReport":"In two of 14 audits reviewed the firm was the principal auditor but did not obtain and review and retain letters of representation from management that its foreign affiliates had obtained for certain of the issuer's non-U.S. components. In these instances the firm was non-compliant with AS 1205 Part of the Audit Performed by Other Independent Auditors."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of 13 audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by certain other accounting firms. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":49,"FirmNames":"RSM US LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of 15 audits reviewed the firm's audit report did not include statements that (1) the audit was conducted in accordance with the standards of the PCAOB and (2) PCAOB standards require that the auditor plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement whether due to error or fraud. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":173,"FirmNames":"Crowe LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In seven of 14 audits reviewed the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In three of 19 audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the names locations and planned responsibilities of other independent public accounting firms that performed audit procedures in the current period audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of three audits reviewed the communication of a CAM in the audit report included inaccurate language in the description of (1) the principal considerations that led the firm to determine that the matter was a CAM and (2) how that CAM was addressed in the firm's audit. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of 20 audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by certain other accounting firms. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3524","DescriptionInTheFirmsInspectionReport":"In one of 10 audits reviewed the firm did not document the substance of its discussions with the audit committee about the potential effects of certain permissible tax services on the independence of the firm. In this instance the firm was non-compliant with PCAOB Rule 3524 Audit Committee Pre Approval of Certain Tax Services."},{"InspectionType":"Annually Inspected","RegistrationId":206,"FirmNames":"MaloneBailey, LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In six of 12 audits reviewed the firm did not make certain required communications to the issuer's audit committee or equivalent related to (1) the significant risks identified through its risk assessment procedures and (2) a draft of the firm's audit report. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":206,"FirmNames":"MaloneBailey, LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In five of 12 audits reviewed the firm did not make required communications to the issuer's audit committee or equivalent related to the implications that the corrected misstatements might have on the issuer's financial reporting process. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":206,"FirmNames":"MaloneBailey, LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In five of 12 audits reviewed the firm did not communicate the results of the audit to the issuer's audit committee or equivalent in a timely manner. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":206,"FirmNames":"MaloneBailey, LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In three of 12 audits reviewed the firm did not make a required communication to the issuer's audit committee or equivalent related to the basis for the determination that the uncorrected misstatements were immaterial including the qualitative factors considered. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":206,"FirmNames":"MaloneBailey, LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of 12 audits reviewed the firm did not provide to the issuer's audit committee or equivalent the management representation letter prior to the issuance of the firm's audit report. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Annually Inspected","RegistrationId":206,"FirmNames":"MaloneBailey, LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In two of 12 audits reviewed the firm did not provide to the issuer's audit committee or equivalent the management representation letter prior to the issuance of the firm's audit report. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2805 Management Representations."},{"InspectionType":"Annually Inspected","RegistrationId":206,"FirmNames":"MaloneBailey, LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one audit the firm's report on Form AP contained inaccurate information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In four of 16 audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the names locations and planned responsibilities of other independent public accounting firms that performed audit procedures in the current period audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In seven of 32 audits reviewed the firm's report on Form AP either contained inaccurate information or omitted information related to the participation in the audit by certain other accounting firms. In one audit reviewed and in three other audits the firm did not file its report on Form AP by the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3524","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the firm's required written communications to the audit committee were insufficient as the firm did not include a description of the nature and scope of certain tax services to the audit committee. In this instance the firm was non-compliant with PCAOB Rule 3524 Audit Committee Pre-approval of Certain Tax Services."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the firm did not describe in writing to the audit committee all relationships that as of the date of the firm's communication may have been thought to bear on the independence of the firm. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of four audits reviewed the firm did not document its required communication to the issuer's audit committee related to the basis for its conclusion that substantial doubt about the issuer's ability to continue as a going concern was alleviated including the elements it identified within management's plans that were significant to overcoming the adverse effects of the conditions and events identified. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the names locations and planned responsibilities of other independent public accounting firms that performed audit procedures in the current period audit. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the firm's report on Form AP contained inaccurate information and omitted information related to the participation in the audit by certain other accounting firms. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In five of 12 audits reviewed the firm did not document the computation of total audit hours it used in its report on Form AP. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 27 audits reviewed the firm did not communicate to the issuer's audit committee a complete list of the uncorrected misstatements that were required to be provided. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 2201","DescriptionInTheFirmsInspectionReport":"In one of 23 audits reviewed the firm's audit report on the issuer's financial statements included incorrect explanatory language related to the audit of the issuer's ICFR. In this instance the firm was non-compliant with AS 2201 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 2805","DescriptionInTheFirmsInspectionReport":"In one of 28 audits reviewed the firm did not provide management with a complete list of uncorrected misstatements to be included in or attached to the management representation letter. In this instance the firm was non-compliant with AS 2805 Management Representations."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of 14 audits reviewed the firm's report on Form AP contained inaccurate information and/or omitted information related to the participation in the audit by certain other accounting firms. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3524","DescriptionInTheFirmsInspectionReport":"In five of 11 audits reviewed the firm did not document the substance of its discussions with the audit committee about the potential effects of certain permissible tax services on the independence of the firm. In these instances the firm was non-compliant with PCAOB Rule 3524 Audit Committee Pre-Approval of Certain Tax Services."},{"InspectionType":"Triennially Inspected","RegistrationId":570,"FirmNames":"Raimondo Pettit Group","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not determine whether (i) the issuer had an audit committee or equivalent to which it should make required communications and (ii) whether if no such body existed the required communications should have been made to all of the members of the board of directors equivalent. In addition in the communications that it did make the firm did not include certain required communications related to the significant risks identified through its risk assessment procedures. Further the firm did not make certain required communications related to the results of the audit prior to the issuance of the auditor's report. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees. "},{"InspectionType":"Triennially Inspected","RegistrationId":647,"FirmNames":"Causey Demgen & Moore P.C.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of two audits reviewed the firm did not make a required communication to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees. "},{"InspectionType":"Annually Inspected","RegistrationId":659,"FirmNames":"Moss Adams LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one audit the firm's audit report contained inaccurate information about the year the firm began serving consecutively as the company's auditor. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. "},{"InspectionType":"Annually Inspected","RegistrationId":659,"FirmNames":"Moss Adams LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of 11 audits reviewed the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In six of 12 audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the firm did not make a required communication to the issuer's audit committee related to uncorrected misstatements. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the firm did not make a required communication to the issuer's audit committee related to a draft of the firm's audit report. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 3101","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the firm's audit report contained inaccurate information for the year the firm began serving consecutively as the issuer's auditor. In this instance the firm was non-compliant with AS 3101 The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion."},{"InspectionType":"Annually Inspected","RegistrationId":688,"FirmNames":"Marcum LLP","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the firm did not file its report on Form AP by the relevant deadline. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Triennially Inspected","RegistrationId":1121,"FirmNames":"Chapman, Hext & Co., P.C.","InspectionYear":2019,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2020-12-17T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In the audit reviewed the firm did not file its report on Form AP by the relevant deadline and its report on Form AP contained inaccurate information regarding the issuer's CIK number. In this instance the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants. "},{"InspectionType":"Annually Inspected","RegistrationId":49,"FirmNames":"RSM US LLP","InspectionYear":2018,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2020-10-05T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of 17 audits reviewed the firm filed its report on Form AP after the relevant deadline. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":206,"FirmNames":"MaloneBailey, LLP","InspectionYear":2018,"Country":"United States","GlobalNetwork":"","InspectionReportDate":"2020-08-05T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In six of 10 audits reviewed the firm did not provide to the issuer's audit committee or equivalent the management representation letter. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2018,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2020-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In 13 of 52 audits reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days of the report release date. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":34,"FirmNames":"Deloitte & Touche LLP","InspectionYear":2018,"Country":"United States","GlobalNetwork":"Deloitte Touche Tohmatsu Limited","InspectionReportDate":"2020-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In eight of 26 audits reviewed where one or more other accounting firms participated in the firm's audit the firm's report on Form AP omitted information related to the participation in the audit by certain other accounting firms that was required to be reported. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":42,"FirmNames":"Ernst & Young LLP","InspectionYear":2018,"Country":"United States","GlobalNetwork":"Ernst & Young Global Limited","InspectionReportDate":"2020-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In two of 16 audits reviewed the firm did not document its communications to the issuer's audit committee of changes to significant risks initially identified (and communicated to the audit committee) and the reasons for such changes. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2018,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2020-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In four of 52 audits reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days of the report release date. In these instances the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2018,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2020-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In one of 10 audits reviewed the firm did not make a required communication to the issuer's audit committee related to the current year's uncorrected misstatements. In this instance the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2018,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2020-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In six of 26 audits reviewed the firm did not make certain required communications to the issuer's audit committee related to the names locations and planned responsibilities of other independent public accounting firms that performed audit procedures in the current period audit. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2018,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2020-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 1301","DescriptionInTheFirmsInspectionReport":"In five of 52 audits reviewed the firm did not make certain inquiries of the issuer's audit committee related to fraud. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2018,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2020-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":4,"AuditingStandard":"AS 2110","DescriptionInTheFirmsInspectionReport":"In five of 52 audits reviewed the firm did not make certain inquiries of the issuer's audit committee related to fraud. In these instances the firm was non-compliant with AS 1301 Communications with Audit Committees and AS 2110 Identifying and Assessing Risks of Material Misstatement."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2018,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2020-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":5,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In two of 26 audits reviewed where one or more other accounting firms participated in the firm's audit the firm's report on Form AP contained inaccurate information and/or omitted information that was required to be reported. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":185,"FirmNames":"KPMG LLP","InspectionYear":2018,"Country":"United States","GlobalNetwork":"KPMG International Cooperative","InspectionReportDate":"2020-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":6,"AuditingStandard":"PCAOB Rule 3524","DescriptionInTheFirmsInspectionReport":"In one of 10 audits reviewed the firm did not document the substance of its discussions with the audit committee about the potential effects of permissible tax services on the independence of the firm. In this instance the firm was non-compliant with PCAOB Rule 3524 Audit Committee Pre-approval of Certain Tax Services."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2018,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2020-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3211","DescriptionInTheFirmsInspectionReport":"In five of 28 audits reviewed where one or more other accounting firms participated in the firm's audit the firm's report on Form AP either contained inaccurate information or omitted information related to the participation in the audit by certain other accounting firms that was required to be reported. In these instances the firm was non-compliant with PCAOB Rule 3211 Auditor Reporting of Certain Audit Participants."},{"InspectionType":"Annually Inspected","RegistrationId":238,"FirmNames":"PricewaterhouseCoopers LLP","InspectionYear":2018,"Country":"United States","GlobalNetwork":"PricewaterhouseCoopers International Limited","InspectionReportDate":"2020-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3524","DescriptionInTheFirmsInspectionReport":"In one of 12 audits reviewed the firm did not make the required written communications to and did not discuss with the audit committee the potential effects of certain permissible tax services on the independence of the firm. In this instance the firm was non-compliant with PCAOB Rule 3524 Audit Committee Pre-approval of Certain Tax Services."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, LLP","InspectionYear":2018,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2020-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"AS 1215","DescriptionInTheFirmsInspectionReport":"In one of 23 audits reviewed the firm did not assemble a complete and final set of audit documentation for retention within 45 days of the report release date. In this instance the firm was non-compliant with AS 1215 Audit Documentation."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, LLP","InspectionYear":2018,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2020-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":2,"AuditingStandard":"PCAOB Rule 3524","DescriptionInTheFirmsInspectionReport":"In two of five audits reviewed the firm did not document the substance of its discussions with the audit committee about the potential effects of permissible tax services on the independence of the firm. In these instances the firm was non-compliant with PCAOB Rule 3524 Audit Committee Pre-approval of Certain Tax Services."},{"InspectionType":"Annually Inspected","RegistrationId":243,"FirmNames":"BDO USA, LLP","InspectionYear":2018,"Country":"United States","GlobalNetwork":"BDO International Limited","InspectionReportDate":"2020-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":3,"AuditingStandard":"PCAOB Rule 3526","DescriptionInTheFirmsInspectionReport":"In one of five audits reviewed the firm did not document the substance of its discussions with the audit committee about the potential effects of the relationships that as of the date of the firm's annual communication may have been reasonably thought to bear on the independence of the firm. In this instance the firm was non-compliant with PCAOB Rule 3526 Communication with Audit Committees Concerning Independence."},{"InspectionType":"Annually Inspected","RegistrationId":248,"FirmNames":"Grant Thornton LLP","InspectionYear":2018,"Country":"United States","GlobalNetwork":"Grant Thornton International Limited","InspectionReportDate":"2020-04-28T00:00:00","InspectionReportSection":"Part I.B","FindingCount":1,"AuditingStandard":"PCAOB Rule 3524","DescriptionInTheFirmsInspectionReport":"In one of six audits reviewed the firm did not make the required written communications to and did not discuss with the audit committee the potential effects of the permissible tax services provided by the firm on the independence of the firm. In this instance the firm was non-compliant with PCAOB Rule 3524 Audit Committee Pre-approval of Certain Tax Services."}]