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    <RegistrationId>726</RegistrationId>
    <Company>Whitley Penn LLP</Company>
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    <GlobalNetwork />
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    <InspectionYear>2025</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1309</RegistrationId>
    <Company>Kesselman &amp; Kesselman C.P.A.s</Company>
    <Country>Israel</Country>
    <InspectionReportDate>08-Dec-2025</InspectionReportDate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>25</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>5</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2026-022-kesselman-israel.pdf?sfvrsn=eb26b2cf_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>286</RegistrationId>
    <Company>Eide Bailly LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>08-Dec-2025</InspectionReportDate>
    <GlobalNetwork />
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    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2025</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2026-019-eide-bailly.pdf?sfvrsn=8dbba51_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>6816</RegistrationId>
    <Company>Elkana Amitai CPA</Company>
    <Country>Israel</Country>
    <InspectionReportDate>08-Dec-2025</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionYear>2024</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>3</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>3</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2026-020-elkana-amitai-israel.pdf?sfvrsn=c579705_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>215</RegistrationId>
    <Company>Frazier &amp; Deeter, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>08-Dec-2025</InspectionReportDate>
    <GlobalNetwork />
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  <InspectionReport>
    <RegistrationId>6797</RegistrationId>
    <Company>Bush &amp; Associates CPA LLC</Company>
    <Country>United States</Country>
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    <GlobalNetwork />
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    <FinancialStatementAuditsOnly>3</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2026-018-bush.pdf?sfvrsn=929b647d_2</PdfInspectionReport>
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    <RegistrationId>5341</RegistrationId>
    <Company>Manohar Chowdhry &amp; Associates</Company>
    <Country>India</Country>
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    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TargetTeamSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
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  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1396</RegistrationId>
    <Company>EY Accountants B.V.</Company>
    <Country>Netherlands</Country>
    <InspectionReportDate>20-Nov-2025</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2026-009-ey-netherlands.pdf?sfvrsn=a21e729b_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1457</RegistrationId>
    <Company>Ernst &amp; Young (Hellas) Certified Auditors Accountants S.A.</Company>
    <Country>Greece</Country>
    <InspectionReportDate>20-Nov-2025</InspectionReportDate>
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    <RegistrationId>400</RegistrationId>
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    <InspectionReportDate>20-Nov-2025</InspectionReportDate>
    <GlobalNetwork />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2026-011-hacker-johnson.pdf?sfvrsn=695c589e_2</PdfInspectionReport>
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    <RegistrationId>29</RegistrationId>
    <Company>Sassetti LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Nov-2025</InspectionReportDate>
    <GlobalNetwork />
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    <FinancialStatementAuditsOnly>3</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2026-017-sassetti.pdf?sfvrsn=73ec1dc9_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1194</RegistrationId>
    <Company>PricewaterhouseCoopers ABAS Ltd.</Company>
    <Country>Thailand</Country>
    <InspectionReportDate>20-Nov-2025</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2026-014-pwc-thailand.pdf?sfvrsn=d39d64d8_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>3305</RegistrationId>
    <Company>Forvis Mazars Certified Public Accountants</Company>
    <Country>China</Country>
    <InspectionReportDate>20-Nov-2025</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>0</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2026-010-forvis-china.pdf?sfvrsn=add9aad9_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>314</RegistrationId>
    <Company>Meaden &amp; Moore, Ltd.</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Nov-2025</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2026-013-meaden-moore.pdf?sfvrsn=108decc7_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>457</RegistrationId>
    <Company>Haynie &amp; Company</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Nov-2025</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RegistrationId>217</RegistrationId>
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    <RegistrationId>5020</RegistrationId>
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    <RegistrationId>2952</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1328</RegistrationId>
    <Company>PricewaterhouseCoopers, Société coopérative</Company>
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  <InspectionReport>
    <RegistrationId>27</RegistrationId>
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  <InspectionReport>
    <RegistrationId>169</RegistrationId>
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  <InspectionReport>
    <RegistrationId>130</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1401</RegistrationId>
    <Company>Forvis Mazars LLP</Company>
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    <RegistrationId>127</RegistrationId>
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    <RegistrationId>270</RegistrationId>
    <Company>Tanner LLC</Company>
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  <InspectionReport>
    <RegistrationId>271</RegistrationId>
    <Company>PricewaterhouseCoopers LLP</Company>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-152-pwc-canada.pdf?sfvrsn=17516099_2</PdfInspectionReport>
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    <RegistrationId>3240</RegistrationId>
    <Company>KPMG AG</Company>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-148-kpmg-switzerland.pdf?sfvrsn=c8d57151_2</PdfInspectionReport>
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    <RegistrationId>3223</RegistrationId>
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    <GlobalNetwork />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-151-mercurius-india.pdf?sfvrsn=59de4d30_2</PdfInspectionReport>
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    <RegistrationId>1272</RegistrationId>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-154-s-r-batliboi-india.pdf?sfvrsn=2ca3e999_2</PdfInspectionReport>
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    <RegistrationId>1712</RegistrationId>
    <Company>Ernst &amp; Young Associates LLP</Company>
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    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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    <RegistrationId>2226</RegistrationId>
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    <RegistrationId>2388</RegistrationId>
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    <RegistrationId>1141</RegistrationId>
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    <RegistrationId>2738</RegistrationId>
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    <RegistrationId>1315</RegistrationId>
    <Company>Tanaka, Valdivia, Arribas &amp; Asociados Sociedad Civil de Responsabilidad Limitada</Company>
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  <InspectionReport>
    <RegistrationId>5348</RegistrationId>
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    <RegistrationId>3627</RegistrationId>
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    <RegistrationId>5525</RegistrationId>
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    <RegistrationId>1487</RegistrationId>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-137-gt-china.pdf?sfvrsn=1f0673c0_2</PdfInspectionReport>
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    <RegistrationId>596</RegistrationId>
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    <GlobalNetwork />
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  <InspectionReport>
    <RegistrationId>6255</RegistrationId>
    <Company>Pan-China Singapore PAC</Company>
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    <RegistrationId>838</RegistrationId>
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    <RegistrationId>1132</RegistrationId>
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  <InspectionReport>
    <RegistrationId>231</RegistrationId>
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    <RegistrationId>6006</RegistrationId>
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    <RegistrationId>5035</RegistrationId>
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  <InspectionReport>
    <RegistrationId>166</RegistrationId>
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    <RegistrationId>324</RegistrationId>
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    <RegistrationId>1044</RegistrationId>
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    <RegistrationId>2115</RegistrationId>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-124-kpmg-india.pdf?sfvrsn=a06b9a71_2</PdfInspectionReport>
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    <GlobalNetwork />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-128-srsnodgrass.pdf?sfvrsn=ea276888_2</PdfInspectionReport>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>2015</RegistrationId>
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    <Country>Israel</Country>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1024</RegistrationId>
    <Company>Yarel + Partners</Company>
    <Country>Israel</Country>
    <InspectionReportDate>24-Jul-2025</InspectionReportDate>
    <GlobalNetwork />
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    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2024</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-131-yarel-partners-israel.pdf?sfvrsn=7368bf16_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1263</RegistrationId>
    <Company>Ernst &amp; Young LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>24-Jul-2025</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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    <PartIADeficiencyRate>25</PartIADeficiencyRate>
    <InspectionYear>2024</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>80</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>41</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>3</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-122-e-y-canada.pdf?sfvrsn=1bda7c06_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>677</RegistrationId>
    <Company>Cherry Bekaert LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-Jul-2025</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionYear>2024</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1126</RegistrationId>
    <Company>Deloitte AB</Company>
    <Country>Sweden</Country>
    <InspectionReportDate>24-Jul-2025</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-120-deloitte-sweden.pdf?sfvrsn=5174a532_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>549</RegistrationId>
    <Company>Zwick CPA, PLLC</Company>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-132-zwick.pdf?sfvrsn=d620294e_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>6235</RegistrationId>
    <Company>Dylan Floyd Accounting &amp; Consulting</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-Jun-2025</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-108-dylanfloyd.pdf?sfvrsn=72c95965_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1381</RegistrationId>
    <Company>KAP Purwantono, Sungkoro &amp; Surja</Company>
    <Country>Indonesia</Country>
    <InspectionReportDate>26-Jun-2025</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-110-kap-purwantono-indonesia.pdf?sfvrsn=59454957_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>3024</RegistrationId>
    <Company>West &amp; Company, LLC</Company>
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    <InspectionReportDate>26-Jun-2025</InspectionReportDate>
    <GlobalNetwork />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-116-west-company.pdf?sfvrsn=b2aef3cb_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1153</RegistrationId>
    <Company>Galaz, Yamazaki, Ruiz, Urquiza, S.C.</Company>
    <Country>Mexico</Country>
    <InspectionReportDate>26-Jun-2025</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-109-galaz-yamazaki-mexico.pdf?sfvrsn=6b9617cc_2</PdfInspectionReport>
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    <RegistrationId>89</RegistrationId>
    <Company>Rosenberg Rich Baker Berman, P.A.</Company>
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    <InspectionReportDate>26-Jun-2025</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>342</RegistrationId>
    <Company>Pannell Kerr Forster of Texas, P.C</Company>
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    <InspectionReportDate>26-Jun-2025</InspectionReportDate>
    <GlobalNetwork />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-112-pannell-kerr-texas.pdf?sfvrsn=a9611e59_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>546</RegistrationId>
    <Company>Banks Finley White &amp; Company, CPAs</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-Jun-2025</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-107-banksfinley.pdf?sfvrsn=2f8f83d6_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>494</RegistrationId>
    <Company>Schechter Dokken Kanter Andrews &amp; Selcer Ltd.</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-Jun-2025</InspectionReportDate>
    <GlobalNetwork />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-115-schechter-dokken.pdf?sfvrsn=eb101e1a_2</PdfInspectionReport>
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    <RegistrationId>1253</RegistrationId>
    <Company>KPMG SA</Company>
    <Country>France</Country>
    <InspectionReportDate>26-Jun-2025</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
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    <InspectionYear>2024</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>26</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>28</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-111-kpmg-france.pdf?sfvrsn=e1239947_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1308</RegistrationId>
    <Company>PricewaterhouseCoopers Incorporated</Company>
    <Country>South Africa</Country>
    <InspectionReportDate>26-Jun-2025</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2024</InspectionYear>
    <TotalIssuerAuditClients>4</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>8</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>14</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>2</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-113-pwc-south-africa.pdf?sfvrsn=c8d14ba4_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>688</RegistrationId>
    <Company>Marcum LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-Jun-2025</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>21</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>26</TotalAuditsReviewed>
    <PartIADeficiencyRate>81</PartIADeficiencyRate>
    <InspectionYear>2024</InspectionYear>
    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
    <RiskBasedSelections>10</RiskBasedSelections>
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    <AuditsInWhichTheFirmWasTheLeadAuditor>14</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>6</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>8</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-104-marcum.pdf?sfvrsn=ee166a7e_3</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>23</RegistrationId>
    <Company>Baker Tilly US, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-Jun-2025</InspectionReportDate>
    <GlobalNetwork />
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    <PartIADeficiencyRate>58</PartIADeficiencyRate>
    <InspectionYear>2024</InspectionYear>
    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
    <RiskBasedSelections>10</RiskBasedSelections>
    <RandomSelections>2</RandomSelections>
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>12</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>4</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>8</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-106-bakertilly.pdf?sfvrsn=661d38cd_3</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>659</RegistrationId>
    <Company>Moss Adams LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-Jun-2025</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>6</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>12</TotalAuditsReviewed>
    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2024</InspectionYear>
    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
    <RiskBasedSelections>10</RiskBasedSelections>
    <RandomSelections>2</RandomSelections>
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>12</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>5</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>7</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-105-mossadams.pdf?sfvrsn=4daec90b_3</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>686</RegistrationId>
    <Company>Forvis Mazars, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-Jun-2025</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>10</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>14</TotalAuditsReviewed>
    <PartIADeficiencyRate>71</PartIADeficiencyRate>
    <InspectionYear>2024</InspectionYear>
    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
    <RiskBasedSelections>24</RiskBasedSelections>
    <RandomSelections>2</RandomSelections>
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>26</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>6</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>20</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-103-forvismazars.pdf?sfvrsn=4b245cb9_3</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>3299</RegistrationId>
    <Company>ARK PRO CPA &amp; CO</Company>
    <Country>Hong Kong</Country>
    <InspectionReportDate>12-Jun-2025</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>67</PartIADeficiencyRate>
    <InspectionYear>2024</InspectionYear>
    <TotalIssuerAuditClients>6</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>3</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>3</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>3</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-106-arkpro-hk.pdf?sfvrsn=de3ea3c8_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>100</RegistrationId>
    <Company>WithumSmith+Brown, PC</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-May-2025</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>9</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>15</TotalAuditsReviewed>
    <PartIADeficiencyRate>60</PartIADeficiencyRate>
    <InspectionYear>2024</InspectionYear>
    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
    <RiskBasedSelections>13</RiskBasedSelections>
    <RandomSelections>2</RandomSelections>
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>15</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>13</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-102-withumsmith-brown.pdf?sfvrsn=5883e09e_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>925</RegistrationId>
    <Company>Cohen &amp; Company, Ltd.</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-May-2025</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>9</TotalAuditsReviewed>
    <PartIADeficiencyRate>11</PartIADeficiencyRate>
    <InspectionYear>2024</InspectionYear>
    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
    <RiskBasedSelections>7</RiskBasedSelections>
    <RandomSelections>2</RandomSelections>
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>9</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>8</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-093-cohen-company.pdf?sfvrsn=13fb986a_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>49</RegistrationId>
    <Company>RSM US LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-May-2025</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>7</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>17</TotalAuditsReviewed>
    <PartIADeficiencyRate>41</PartIADeficiencyRate>
    <InspectionYear>2024</InspectionYear>
    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
    <RiskBasedSelections>15</RiskBasedSelections>
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>8</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>9</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-100-rsm.pdf?sfvrsn=64d5f47a_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>173</RegistrationId>
    <Company>Crowe LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-May-2025</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>17</TotalAuditsReviewed>
    <PartIADeficiencyRate>18</PartIADeficiencyRate>
    <InspectionYear>2024</InspectionYear>
    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
    <RiskBasedSelections>13</RiskBasedSelections>
    <RandomSelections>2</RandomSelections>
    <TargetTeamSelections>2</TargetTeamSelections>
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>12</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>5</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-094-crowe.pdf?sfvrsn=3e29cedc_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1755</RegistrationId>
    <Company>SyCip Gorres Velayo &amp; Co.</Company>
    <Country>Philippines</Country>
    <InspectionReportDate>22-May-2025</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2024</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>18</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>12</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>2</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-101-sycip-philippines.pdf?sfvrsn=1c01190_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1357</RegistrationId>
    <Company>KPMG Samjong Accounting Corp.</Company>
    <Country>South Korea</Country>
    <InspectionReportDate>22-May-2025</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2024</InspectionYear>
    <TotalIssuerAuditClients>4</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>11</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>16</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-098-kpmg-south-korea.pdf?sfvrsn=1ed2d637_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>6783</RegistrationId>
    <Company>Assentsure PAC</Company>
    <Country>Singapore</Country>
    <InspectionReportDate>22-May-2025</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2024</InspectionYear>
    <TotalIssuerAuditClients>21</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>3</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>8</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-091-assentsure-singapore.pdf?sfvrsn=fa14060f_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>2814</RegistrationId>
    <Company>PKF Littlejohn LLP</Company>
    <Country>United Kingdom</Country>
    <InspectionReportDate>22-May-2025</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2023</InspectionYear>
    <TotalIssuerAuditClients>7</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>3</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-099-pkflittlejohn-uk.pdf?sfvrsn=8d75538f_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>199</RegistrationId>
    <Company>CBIZ CPAs P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>22-May-2025</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2024</InspectionYear>
    <TotalIssuerAuditClients>22</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>15</TotalEngagementPartnersOnIssuerAuditWork>
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    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
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    <RegistrationId>1181</RegistrationId>
    <Company>KPMG</Company>
    <Country>Hong Kong</Country>
    <InspectionReportDate>22-May-2025</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>67</PartIADeficiencyRate>
    <InspectionYear>2024</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-097-kpmg-hk.pdf?sfvrsn=11b186a2_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1521</RegistrationId>
    <Company>EY S.p.A.</Company>
    <Country>Italy</Country>
    <InspectionReportDate>22-May-2025</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2023</InspectionYear>
    <TotalIssuerAuditClients>4</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>24</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-096-ey-italy.pdf?sfvrsn=f78bd901_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1060</RegistrationId>
    <Company>Deloitte &amp; Touche</Company>
    <Country>Taiwan</Country>
    <InspectionReportDate>22-May-2025</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2024</InspectionYear>
    <TotalIssuerAuditClients>6</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>10</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>7</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-095-deloitte-taiwan.pdf?sfvrsn=f66c4ff6_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1197</RegistrationId>
    <Company>Brightman Almagor Zohar &amp; Co.</Company>
    <Country>Israel</Country>
    <InspectionReportDate>08-May-2025</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2024</InspectionYear>
    <TotalIssuerAuditClients>20</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>4</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>9</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-083-brightman-israel.pdf?sfvrsn=a00ba5e3_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>5910</RegistrationId>
    <Company>Yu Certified Public Accountant, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>08-May-2025</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-090-yu.pdf?sfvrsn=b37a7639_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1448</RegistrationId>
    <Company>Ernst &amp; Young Auditores Independentes S/S Ltda.</Company>
    <Country>Brazil</Country>
    <InspectionReportDate>08-May-2025</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>49</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>50</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-085-ey-brazil.pdf?sfvrsn=e0941094_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>448</RegistrationId>
    <Company>Kronick Kalada Berdy &amp; Co, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>08-May-2025</InspectionReportDate>
    <GlobalNetwork />
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    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2024</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>3</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-086-kronick.pdf?sfvrsn=ad0a2c35_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>2801</RegistrationId>
    <Company>Solloa-Nexia, S.C.</Company>
    <Country>Mexico</Country>
    <InspectionReportDate>08-May-2025</InspectionReportDate>
    <GlobalNetwork />
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-089-solloa-nexia-mexico.pdf?sfvrsn=3c1d15e1_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>358</RegistrationId>
    <Company>Schneider Downs &amp; Co., Inc.</Company>
    <Country>United States</Country>
    <InspectionReportDate>08-May-2025</InspectionReportDate>
    <GlobalNetwork />
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-088-schneider-downs.pdf?sfvrsn=b9fd2ff3_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>6074</RegistrationId>
    <Company>BDO India LLP</Company>
    <Country>India</Country>
    <InspectionReportDate>08-May-2025</InspectionReportDate>
    <GlobalNetwork>BDO International Limited</GlobalNetwork>
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    <FinancialStatementAuditsOnly>3</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-082-bdo-india.pdf?sfvrsn=5f92872b_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1449</RegistrationId>
    <Company>Pistrelli, Henry Martin y Asociados S.A.</Company>
    <Country>Argentina</Country>
    <InspectionReportDate>08-May-2025</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-087-pistrelli-argentina.pdf?sfvrsn=f077de1f_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1069</RegistrationId>
    <Company>DeJoy &amp; Co. CPAs, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>08-May-2025</InspectionReportDate>
    <GlobalNetwork />
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    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-084-dejoy.pdf?sfvrsn=7895c208_2</PdfInspectionReport>
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    <RegistrationId>2317</RegistrationId>
    <Company>Caron &amp; Bletzer, PLLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Apr-2025</InspectionReportDate>
    <GlobalNetwork />
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    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-068-caronbletzer.pdf?sfvrsn=2cd19a62_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>6673</RegistrationId>
    <Company>Keith K Zhen CPA</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Apr-2025</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-072-keithzhen.pdf?sfvrsn=e5acc8bd_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1818</RegistrationId>
    <Company>BDO China Shu Lun Pan Certified Public Accountants LLP</Company>
    <Country>China</Country>
    <InspectionReportDate>28-Apr-2025</InspectionReportDate>
    <GlobalNetwork>BDO International Limited</GlobalNetwork>
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    <InspectionYear>2024</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RegistrationId>1364</RegistrationId>
    <Company>PricewaterhouseCoopers Consultores, Auditores y Compañía Limitada</Company>
    <Country>Chile</Country>
    <InspectionReportDate>28-Apr-2025</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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    <InspectionYear>2024</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>1306</RegistrationId>
    <Company>PricewaterhouseCoopers Auditores, S.L.</Company>
    <Country>Spain</Country>
    <InspectionReportDate>28-Apr-2025</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2023</InspectionYear>
    <TotalIssuerAuditClients>2</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>21</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-076-pwc-spain.pdf?sfvrsn=6ba5253a_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>2256</RegistrationId>
    <Company>BDO Audit Pty LTD</Company>
    <Country>Australia</Country>
    <InspectionReportDate>28-Apr-2025</InspectionReportDate>
    <GlobalNetwork>BDO International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>67</PartIADeficiencyRate>
    <InspectionYear>2024</InspectionYear>
    <TotalIssuerAuditClients>4</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>5</TotalEngagementPartnersOnIssuerAuditWork>
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    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
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    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-066-bdo-australia.pdf?sfvrsn=e21e91fe_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>76</RegistrationId>
    <Company>Turner, Stone &amp; Company, L.L.P.</Company>
    <Country>United States</Country>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>3</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-081-turnerstone.pdf?sfvrsn=bc5480c9_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>6662</RegistrationId>
    <Company>M. S. Madhava Rao</Company>
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    <InspectionReportDate>28-Apr-2025</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-073-msmadhava-india.pdf?sfvrsn=c36cb499_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>431</RegistrationId>
    <Company>Harper &amp; Pearson Company, P.C.</Company>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-071-harperpearson.pdf?sfvrsn=7e1c9240_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>5905</RegistrationId>
    <Company>Rosenfield &amp; Co PLLC</Company>
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    <GlobalNetwork />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-079-rosenfield.pdf?sfvrsn=5d071d7_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>273</RegistrationId>
    <Company>Prager Metis CPAs, LLC</Company>
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    <GlobalNetwork />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-075-pragermetis.pdf?sfvrsn=21025bff_2</PdfInspectionReport>
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    <RegistrationId>1572</RegistrationId>
    <Company>Ernst &amp; Young AS</Company>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-069-e-y-norway.pdf?sfvrsn=581b1637_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>6135</RegistrationId>
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    <GlobalNetwork />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-064-bakertilly-canada.pdf?sfvrsn=85ecb692_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1210</RegistrationId>
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    <GlobalNetwork />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-080-smolinlupin.pdf?sfvrsn=8fae4452_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>5988</RegistrationId>
    <Company>BDO AG</Company>
    <Country>Switzerland</Country>
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    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-065-bdo-switzerland.pdf?sfvrsn=cd1b109_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1275</RegistrationId>
    <Company>PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft</Company>
    <Country>Germany</Country>
    <InspectionReportDate>28-Apr-2025</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-078-pwc-germany.pdf?sfvrsn=c94c9c98_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1940</RegistrationId>
    <Company>Fischer Cunnane &amp; Associates Ltd.</Company>
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    <GlobalNetwork />
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    <RegistrationId>473</RegistrationId>
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    <RegistrationId>995</RegistrationId>
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    <RegistrationId>57</RegistrationId>
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  <InspectionReport>
    <RegistrationId>3199</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1247</RegistrationId>
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    <RegistrationId>58</RegistrationId>
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    <RegistrationId>6580</RegistrationId>
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    <RegistrationId>206</RegistrationId>
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    <PartIADeficiencyRate>75</PartIADeficiencyRate>
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    <RegistrationId>237</RegistrationId>
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    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>523</RegistrationId>
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    <Country>United States</Country>
    <InspectionReportDate>27-Feb-2025</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1012</RegistrationId>
    <Company>KPMG Accountants N.V.</Company>
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    <RegistrationId>106</RegistrationId>
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    <RegistrationId>1050</RegistrationId>
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    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-047-kpmg-belgium.pdf?sfvrsn=70f50330_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1390</RegistrationId>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-043-doane-gt-canada.pdf?sfvrsn=8c009de0_2</PdfInspectionReport>
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    <RegistrationId>248</RegistrationId>
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    <RegistrationId>238</RegistrationId>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/documents/104-2025-040-pwc.pdf?sfvrsn=4b65b4c9_2</PdfInspectionReport>
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    <Country>United States</Country>
    <InspectionReportDate>26-Feb-2025</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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    <TotalIssuerAuditClients xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/documents/104-2025-037-e-y.pdf?sfvrsn=b29e7110_2</PdfInspectionReport>
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    <Country>United States</Country>
    <InspectionReportDate>26-Feb-2025</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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    <TotalIssuerAuditClients xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>50</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>13</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/documents/104-2025-036-deloitte.pdf?sfvrsn=e14c87d3_2</PdfInspectionReport>
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    <RegistrationId>243</RegistrationId>
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    <Country>United States</Country>
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    <TotalIssuerAuditClients xsi:nil="true" />
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    <FinancialStatementAuditsOnly>12</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/documents/104-2025-035-bdo-usa.pdf?sfvrsn=4a69038f_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>185</RegistrationId>
    <Company>KPMG LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-Feb-2025</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
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    <TotalIssuerAuditClients xsi:nil="true" />
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    <RegistrationId>3686</RegistrationId>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RegistrationId>6095</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1032</RegistrationId>
    <Company>Deloitte Auditores y Consultores Limitada</Company>
    <Country>Chile</Country>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-030-deloitte-chile.pdf?sfvrsn=b32e9a0f_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>483</RegistrationId>
    <Company>HoganTaylor LLP</Company>
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  <InspectionReport>
    <RegistrationId>844</RegistrationId>
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  <InspectionReport>
    <RegistrationId>822</RegistrationId>
    <Company>Michael T. Studer CPA P.C.</Company>
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    <InspectionReportDate>19-Dec-2024</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-024-michaeltstuder.pdf?sfvrsn=398f895a_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>85</RegistrationId>
    <Company>KPMG LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>19-Dec-2024</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>5</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-023-kpmg-canada.pdf?sfvrsn=6fd485a2_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>344</RegistrationId>
    <Company>Wipfli LLP</Company>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RegistrationId>686</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1098</RegistrationId>
    <Company>Deloitte Anjin LLC</Company>
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    <InspectionReportDate>19-Dec-2024</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-017-deloitte-south-korea.pdf?sfvrsn=428301bc_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>213</RegistrationId>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-016-carrriggs.pdf?sfvrsn=2089984d_2</PdfInspectionReport>
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    <RegistrationId>6849</RegistrationId>
    <Company>Hudgens CPA, PLLC</Company>
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    <InspectionReportDate>19-Dec-2024</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-021-hudgens.pdf?sfvrsn=f3e5f748_2</PdfInspectionReport>
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    <RegistrationId>673</RegistrationId>
    <Company>Richey, May &amp; Co., LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>19-Dec-2024</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-026-richeymay.pdf?sfvrsn=623572ae_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1403</RegistrationId>
    <Company>PricewaterhouseCoopers Ltd.</Company>
    <Country>Bermuda</Country>
    <InspectionReportDate>19-Dec-2024</InspectionReportDate>
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    <RegistrationId>5270</RegistrationId>
    <Company>Grant Thornton Auditores Independentes Ltda.</Company>
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    <RegistrationId>207</RegistrationId>
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    <RegistrationId>1193</RegistrationId>
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  <InspectionReport>
    <RegistrationId>572</RegistrationId>
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  <InspectionReport>
    <RegistrationId>876</RegistrationId>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-013-pwc-uk.pdf?sfvrsn=d49bfae9_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>718</RegistrationId>
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    <RegistrationId>6258</RegistrationId>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2025-007-macaccounting.pdf?sfvrsn=75330c54_2</PdfInspectionReport>
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    <RegistrationId>1432</RegistrationId>
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    <RegistrationId>136</RegistrationId>
    <Company>Berry, Dunn, McNeil &amp; Parker, LLC</Company>
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    <RegistrationId>1346</RegistrationId>
    <Company>PwC Bagimsiz Denetim ve Serbest Muhasebeci Mali Musavirlik A.S.</Company>
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    <RegistrationId>298</RegistrationId>
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    <RegistrationId>2230</RegistrationId>
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    <RegistrationId>149</RegistrationId>
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    <RegistrationId>1013</RegistrationId>
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    <RegistrationId>1297</RegistrationId>
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    <RegistrationId>3487</RegistrationId>
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    <RegistrationId>6781</RegistrationId>
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    <RegistrationId>587</RegistrationId>
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    <RegistrationId>989</RegistrationId>
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    <Company>FORVIS MAZARS AUDIT S.A.S. BENEFICIO E INTERÉS COLECTIVO - BIC</Company>
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    <RegistrationId>1424</RegistrationId>
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    <RegistrationId>1020</RegistrationId>
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    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-129-kpmg-australia.pdf?sfvrsn=79e6cf2f_2</PdfInspectionReport>
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    <RegistrationId>1185</RegistrationId>
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    <RegistrationId>274</RegistrationId>
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    <RegistrationId>2616</RegistrationId>
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    <RegistrationId>5930</RegistrationId>
    <Company>Moore MSLL Lima Lucchesi Auditores e Contadores Ltda.</Company>
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    <RegistrationId>3501</RegistrationId>
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    <RegistrationId>1358</RegistrationId>
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    <RegistrationId>2429</RegistrationId>
    <Company>Maillie LLP</Company>
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    <RegistrationId>6398</RegistrationId>
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    <RegistrationId>2136</RegistrationId>
    <Company>Mazars LLP</Company>
    <Country>Singapore</Country>
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    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
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    <RegistrationId>6644</RegistrationId>
    <Company>Kreston GTA LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>21-Jun-2024</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionYear>2023</InspectionYear>
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    <TargetTeamSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>3</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>1411</RegistrationId>
    <Company>Ernst &amp; Young Chartered Accountants</Company>
    <Country>Ireland</Country>
    <InspectionReportDate>21-Jun-2024</InspectionReportDate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-112-e-y-ireland.pdf?sfvrsn=b54a3af6_2</PdfInspectionReport>
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    <RegistrationId>1698</RegistrationId>
    <Company>Ernst &amp; Young Incorporated</Company>
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    <RegistrationId>3627</RegistrationId>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-118-sadler-gibb.pdf?sfvrsn=78ad8e6_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>4054</RegistrationId>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-116-pragermetis.pdf?sfvrsn=4503aefa_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>100</RegistrationId>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-111-wsb.pdf?sfvrsn=beacacaf_2</PdfInspectionReport>
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    <RegistrationId>5041</RegistrationId>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-108-bfborgers.pdf?sfvrsn=ffca2261_2</PdfInspectionReport>
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    <RegistrationId>23</RegistrationId>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-107-bakertilly.pdf?sfvrsn=8d6cad0_2</PdfInspectionReport>
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    <RegistrationId>688</RegistrationId>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-110-marcum.pdf?sfvrsn=35dde1f7_2</PdfInspectionReport>
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    <RegistrationId>185</RegistrationId>
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    <TotalIssuerAuditClients xsi:nil="true" />
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    <RegistrationId>1250</RegistrationId>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-104-pivot.pdf?sfvrsn=2f805724_2</PdfInspectionReport>
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    <RegistrationId>1026</RegistrationId>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-098-kpmg-taiwan.pdf?sfvrsn=c4bd6d01_2</PdfInspectionReport>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-106-rsm.pdf?sfvrsn=e59208a0_2</PdfInspectionReport>
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    <RegistrationId>925</RegistrationId>
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    <RegistrationId>320</RegistrationId>
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    <RegistrationId>1366</RegistrationId>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-105-pwc-ireland.pdf?sfvrsn=f7734014_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>243</RegistrationId>
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    <TotalIssuerAuditClients xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-075-bdo-usa.pdf?sfvrsn=e3b4fe4a_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1113</RegistrationId>
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    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-080-dtt-china.pdf?sfvrsn=47b94d04_2</PdfInspectionReport>
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    <RegistrationId>1104</RegistrationId>
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    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>14</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>2</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-079-dtt-hong-kong.pdf?sfvrsn=3ff394d6_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>444</RegistrationId>
    <Company>Assure CPA, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>23-May-2024</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2023</InspectionYear>
    <TotalIssuerAuditClients>10</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>3</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-073a-assure.pdf?sfvrsn=c4f6fc9f_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1161</RegistrationId>
    <Company>Navarro Amper &amp; Co.</Company>
    <Country>Philippines</Country>
    <InspectionReportDate>23-May-2024</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>67</PartIADeficiencyRate>
    <InspectionYear>2022</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>7</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>5</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>0</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>3</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-087-navarroamper-philippines.pdf?sfvrsn=52cc06af_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1409</RegistrationId>
    <Company>Ernst &amp; Young</Company>
    <Country>Hong Kong</Country>
    <InspectionReportDate>23-May-2024</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2023</InspectionYear>
    <TotalIssuerAuditClients>3</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>25</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>19</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>2</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-082-e-y-hong-kong.pdf?sfvrsn=2fbb8e78_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>3581</RegistrationId>
    <Company>KBF CPAs LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>23-May-2024</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2024</InspectionYear>
    <TotalIssuerAuditClients>6</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-085-kbf.pdf?sfvrsn=3ffa557_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>248</RegistrationId>
    <Company>Grant Thornton LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>23-May-2024</InspectionReportDate>
    <GlobalNetwork>Grant Thornton International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>15</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>28</TotalAuditsReviewed>
    <PartIADeficiencyRate>54</PartIADeficiencyRate>
    <InspectionYear>2023</InspectionYear>
    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
    <RiskBasedSelections>20</RiskBasedSelections>
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    <AuditsInWhichTheFirmWasTheLeadAuditor>28</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>20</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>8</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-084-gt.pdf?sfvrsn=f4fa1c55_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>726</RegistrationId>
    <Company>Whitley Penn LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>23-May-2024</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2023</InspectionYear>
    <TotalIssuerAuditClients>26</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>13</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>3</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-091-whitleypenn.pdf?sfvrsn=f59d61a2_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1172</RegistrationId>
    <Company>Bober, Markey, Fedorovich &amp; Company</Company>
    <Country>United States</Country>
    <InspectionReportDate>23-May-2024</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2024</InspectionYear>
    <TotalIssuerAuditClients>12</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>3</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-076-bobermarkey.pdf?sfvrsn=3089f2d_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>445</RegistrationId>
    <Company>Tait, Weller &amp; Baker, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>23-May-2024</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>8</TotalAuditsReviewed>
    <PartIADeficiencyRate>13</PartIADeficiencyRate>
    <InspectionYear>2023</InspectionYear>
    <TotalIssuerAuditClients>81</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>6</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>8</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>7</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-090-taitweller.pdf?sfvrsn=147cf7ce_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>6143</RegistrationId>
    <Company>BD &amp; Company, Inc</Company>
    <Country>United States</Country>
    <InspectionReportDate>23-May-2024</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2023</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-074-bd-co.pdf?sfvrsn=40377d2e_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1930</RegistrationId>
    <Company>MNP LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>23-May-2024</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2022</InspectionYear>
    <TotalIssuerAuditClients>31</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>2</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>18</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-086-mnp-canada.pdf?sfvrsn=4e976416_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1208</RegistrationId>
    <Company>Deloitte LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>23-May-2024</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>5</TotalAuditsReviewed>
    <PartIADeficiencyRate>20</PartIADeficiencyRate>
    <InspectionYear>2023</InspectionYear>
    <TotalIssuerAuditClients>37</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>62</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>44</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>4</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-078-deloitte-canada.pdf?sfvrsn=a8529858_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>34</RegistrationId>
    <Company>Deloitte &amp; Touche LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>23-May-2024</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>12</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>56</TotalAuditsReviewed>
    <PartIADeficiencyRate>21</PartIADeficiencyRate>
    <InspectionYear>2023</InspectionYear>
    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
    <RiskBasedSelections>42</RiskBasedSelections>
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    <AuditsInWhichTheFirmWasTheLeadAuditor>55</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>50</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>6</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-077-dt.pdf?sfvrsn=188ce903_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>574</RegistrationId>
    <Company>Ennis, Pellum &amp; Associates, P.A</Company>
    <Country>United States</Country>
    <InspectionReportDate>23-May-2024</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>4</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2024</InspectionYear>
    <TotalIssuerAuditClients>4</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>4</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-081-ennispellum.pdf?sfvrsn=795c4b8a_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>238</RegistrationId>
    <Company>PricewaterhouseCoopers LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>23-May-2024</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>10</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>18</PartIADeficiencyRate>
    <InspectionYear>2023</InspectionYear>
    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>50</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>7</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-088-pwc.pdf?sfvrsn=db9a5bf_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1408</RegistrationId>
    <Company>Ernst &amp; Young Hua Ming LLP</Company>
    <Country>China</Country>
    <InspectionReportDate>23-May-2024</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>4</TotalAuditsReviewed>
    <PartIADeficiencyRate>75</PartIADeficiencyRate>
    <InspectionYear>2023</InspectionYear>
    <TotalIssuerAuditClients>25</TotalIssuerAuditClients>
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  <InspectionReport>
    <RegistrationId>5641</RegistrationId>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-069-e-y-germany.pdf?sfvrsn=647462be_2</PdfInspectionReport>
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    <RegistrationId>232</RegistrationId>
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    <RegistrationId>2769</RegistrationId>
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    <RegistrationId>1245</RegistrationId>
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    <Company>Kost Forer Gabbay &amp; Kasierer</Company>
    <Country>Israel</Country>
    <InspectionReportDate>21-Mar-2024</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>6</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>410</RegistrationId>
    <Company>Weaver and Tidwell, L.L.P.</Company>
    <Country>United States</Country>
    <InspectionReportDate>21-Mar-2024</InspectionReportDate>
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    <InspectionYear>2023</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>3</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-061-weavertidwell.pdf?sfvrsn=81faada0_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1522</RegistrationId>
    <Company>Ernst &amp; Young Audit S.A.S.</Company>
    <Country>Colombia</Country>
    <InspectionReportDate>21-Mar-2024</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionYear>2023</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>18</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-056-ey-(colombia).pdf?sfvrsn=d7b157e4_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1118</RegistrationId>
    <Company>KPMG LLP</Company>
    <Country>United Kingdom</Country>
    <InspectionReportDate>21-Mar-2024</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionYear>2022</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-058-kpmg-(uk).pdf?sfvrsn=f9702597_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1349</RegistrationId>
    <Company>Price Waterhouse &amp; Co. S.R.L.</Company>
    <Country>Argentina</Country>
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    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionYear>2023</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-059-pwc-(argentina).pdf?sfvrsn=7f2c51e8_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>3281</RegistrationId>
    <Company>Marcelo de los Santos y Cía., S. C.</Company>
    <Country>Mexico</Country>
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    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RiskBasedSelections xsi:nil="true" />
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    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>6642</RegistrationId>
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    <GlobalNetwork />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-047-antares-canada.pdf?sfvrsn=181e96a1_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1216</RegistrationId>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-050-kpmg-panama.pdf?sfvrsn=95f38353_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>577</RegistrationId>
    <Company>Stowe &amp; Degon LLC</Company>
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    <GlobalNetwork />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-054-stowedegon.pdf?sfvrsn=6fbd06ca_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>256</RegistrationId>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-052-mcgrailmerkel.pdf?sfvrsn=3fb184fa_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1128</RegistrationId>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-053-pwc-mexico.pdf?sfvrsn=28f96f40_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>2233</RegistrationId>
    <Company>Grant Thornton Audit Pty Ltd</Company>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-049-gt-australia.pdf?sfvrsn=d11ab5fd_2</PdfInspectionReport>
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    <GlobalNetwork />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-048-assurance.pdf?sfvrsn=f40bad29_2</PdfInspectionReport>
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    <GlobalNetwork />
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    <RegistrationId>1316</RegistrationId>
    <Company>Gaveglio Aparicio y Asociados S. Civil de R.L.</Company>
    <Country>Peru</Country>
    <InspectionReportDate>21-Dec-2023</InspectionReportDate>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>2388</RegistrationId>
    <Company>Wei, Wei &amp; Co., LLP</Company>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-030-wei-wei.pdf?sfvrsn=63969431_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>606</RegistrationId>
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    <Country>United States</Country>
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    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>6686</RegistrationId>
    <Company>PWR CPA LLP</Company>
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    <InspectionReportDate>21-Dec-2023</InspectionReportDate>
    <GlobalNetwork />
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    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>100</RegistrationId>
    <Company>WithumSmith+Brown, PC</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Dec-2023</InspectionReportDate>
    <GlobalNetwork />
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    <TotalIssuerAuditClients xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-044-withum.pdf?sfvrsn=28dfa0fe_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>185</RegistrationId>
    <Company>KPMG LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Dec-2023</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
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    <TotalIssuerAuditClients xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <FinancialStatementAuditsOnly>11</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-035a-kpmg.pdf?sfvrsn=caba4ffc_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1692</RegistrationId>
    <Company>Ernst &amp; Young Audit</Company>
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    <InspectionReportDate>11-Dec-2023</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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    <TotalEngagementPartnersOnIssuerAuditWork>35</TotalEngagementPartnersOnIssuerAuditWork>
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    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-015-e-y-france.pdf?sfvrsn=69ed7026_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>6108</RegistrationId>
    <Company>Michael Gillespie &amp; Associates, PLLC</Company>
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    <InspectionReportDate>11-Dec-2023</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-023-michaelgillespie.pdf?sfvrsn=393a3769_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>6651</RegistrationId>
    <Company>Kreit &amp; Chiu CPA LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>11-Dec-2023</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-020-kreit.pdf?sfvrsn=506a6bd2_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1021</RegistrationId>
    <Company>KPMG AG Wirtschaftspruefungsgesellschaft</Company>
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    <InspectionReportDate>11-Dec-2023</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>366</RegistrationId>
    <Company>MaughanSullivan LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>11-Dec-2023</InspectionReportDate>
    <GlobalNetwork />
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  <InspectionReport>
    <RegistrationId>2738</RegistrationId>
    <Company>M&amp;K CPAS, PLLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>11-Dec-2023</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RegistrationId>2706</RegistrationId>
    <Company>BDO Audit S.A.</Company>
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    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-014-bdo-colombia.pdf?sfvrsn=19246329_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1704</RegistrationId>
    <Company>Ernst &amp; Young et Autres</Company>
    <Country>France</Country>
    <InspectionReportDate>11-Dec-2023</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-016-e-yetautres-france.pdf?sfvrsn=32cb2d41_4</PdfInspectionReport>
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    <RegistrationId>1402</RegistrationId>
    <Company>Grant Thornton</Company>
    <Country>Ireland</Country>
    <InspectionReportDate>11-Dec-2023</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>715</RegistrationId>
    <Company>Vasquez &amp; Company LLP</Company>
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    <FinancialStatementAuditsOnly>4</FinancialStatementAuditsOnly>
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    <RegistrationId>349</RegistrationId>
    <Company>Spicer Jeffries LLP</Company>
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    <GlobalNetwork />
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    <InspectionYear>2023</InspectionYear>
    <TotalIssuerAuditClients>10</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
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    <RegistrationId>6524</RegistrationId>
    <Company>T.E. Lott and Company, A Professional Association</Company>
    <Country>United States</Country>
    <InspectionReportDate>11-Dec-2023</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionYear>2023</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-025-t.e.lott.pdf?sfvrsn=190e4b06_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>2851</RegistrationId>
    <Company>KCCW Accountancy Corp.</Company>
    <Country>United States</Country>
    <InspectionReportDate>11-Dec-2023</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionYear>2022</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-018-kccw_r.pdf?sfvrsn=200b418e_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>42</RegistrationId>
    <Company>Ernst &amp; Young LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>08-Dec-2023</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
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    <FinancialStatementAuditsOnly>7</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-033-ey.pdf?sfvrsn=dcfd5d18_4</PdfInspectionReport>
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    <RegistrationId>248</RegistrationId>
    <Company>Grant Thornton LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>08-Dec-2023</InspectionReportDate>
    <GlobalNetwork>Grant Thornton International Limited</GlobalNetwork>
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    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>14</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>12</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-034-gt.pdf?sfvrsn=36441be7_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>23</RegistrationId>
    <Company>Baker Tilly US, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Nov-2023</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>10</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>83</PartIADeficiencyRate>
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    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>4</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>8</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-037-bakertilly.pdf?sfvrsn=23db9bc7_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>238</RegistrationId>
    <Company>PricewaterhouseCoopers LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Nov-2023</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>5</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>54</TotalAuditsReviewed>
    <PartIADeficiencyRate>9</PartIADeficiencyRate>
    <InspectionYear>2022</InspectionYear>
    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>47</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>7</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-036-pwc.pdf?sfvrsn=20b0a06e_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>243</RegistrationId>
    <Company>BDO USA, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Nov-2023</InspectionReportDate>
    <GlobalNetwork>BDO International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>19</AuditsWithPartIADeficiencies>
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    <TotalIssuerAuditClients xsi:nil="true" />
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    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>19</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>10</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-031-bdo.pdf?sfvrsn=baf2d6b2_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>688</RegistrationId>
    <Company>Marcum LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Nov-2023</InspectionReportDate>
    <GlobalNetwork />
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    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>4</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>21</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-041-marcum.pdf?sfvrsn=86a21450_4</PdfInspectionReport>
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    <RegistrationId>447</RegistrationId>
    <Company>Castaing, Hussey &amp; Lolan, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>16-Nov-2023</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionYear>2023</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-007-castaing.pdf?sfvrsn=97ae3839_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>231</RegistrationId>
    <Company>Baker Newman &amp; Noyes, P.A. Limited Liability Company</Company>
    <Country>United States</Country>
    <InspectionReportDate>16-Nov-2023</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2023</InspectionYear>
    <TotalIssuerAuditClients>3</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>3</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-005-bakernewman.pdf?sfvrsn=d861c007_4</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>669</RegistrationId>
    <Company>Mauldin &amp; Jenkins, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>16-Nov-2023</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2023</InspectionYear>
    <TotalIssuerAuditClients>5</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>3</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-012-mauldin.pdf?sfvrsn=7b14f669_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>5485</RegistrationId>
    <Company>BDO RCS Auditores Independentes Sociedade Simples Ltda.</Company>
    <Country>Brazil</Country>
    <InspectionReportDate>16-Nov-2023</InspectionReportDate>
    <GlobalNetwork>BDO International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>67</PartIADeficiencyRate>
    <InspectionYear>2022</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>4</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-006-bdo-brazil.pdf?sfvrsn=d4dba0fa_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>3083</RegistrationId>
    <Company>ASA &amp; Associates LLP</Company>
    <Country>India</Country>
    <InspectionReportDate>16-Nov-2023</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2023</InspectionYear>
    <TotalIssuerAuditClients>2</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
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    <RegistrationId>2282</RegistrationId>
    <Company>Emmerich, Cordova y Asociados S. Civil de R.L.</Company>
    <Country>Peru</Country>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TargetTeamSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>281</RegistrationId>
    <Company>Nichols, Cauley &amp; Associates, LLC</Company>
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    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2023</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RiskBasedSelections xsi:nil="true" />
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    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-013-nichols.pdf?sfvrsn=292ca64a_4</PdfInspectionReport>
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    <RegistrationId>400</RegistrationId>
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    <InspectionYear>2023</InspectionYear>
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    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
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    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-010-hacker.pdf?sfvrsn=83105733_4</PdfInspectionReport>
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    <RegistrationId>1025</RegistrationId>
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    <InspectionYear>2023</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-011-kpmg-south-africa.pdf?sfvrsn=ed9e1d04_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1070</RegistrationId>
    <Company>Deloitte Touche Tohmatsu</Company>
    <Country>Australia</Country>
    <InspectionReportDate>16-Nov-2023</InspectionReportDate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-008-dt-australia.pdf?sfvrsn=811ee15c_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>34</RegistrationId>
    <Company>Deloitte &amp; Touche LLP</Company>
    <Country>United States</Country>
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    <TotalIssuerAuditClients xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>37</IntegratedAuditsOfFinancialStatementsAndICFR>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-032-dt.pdf?sfvrsn=89a939eb_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>49</RegistrationId>
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    <GlobalNetwork />
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    <TotalIssuerAuditClients xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>9</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>8</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-043-rsm.pdf?sfvrsn=b8784f84_4</PdfInspectionReport>
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    <RegistrationId>659</RegistrationId>
    <Company>Moss Adams LLP</Company>
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    <GlobalNetwork />
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    <TotalIssuerAuditClients xsi:nil="true" />
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    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>9</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-042-moss-adams.pdf?sfvrsn=332ad348_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>5041</RegistrationId>
    <Company>B F Borgers CPA PC</Company>
    <Country>United States</Country>
    <InspectionReportDate>07-Nov-2023</InspectionReportDate>
    <GlobalNetwork />
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    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>11</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-038-bfborgers.pdf?sfvrsn=5a0ff432_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>173</RegistrationId>
    <Company>Crowe LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>07-Nov-2023</InspectionReportDate>
    <GlobalNetwork />
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    <TotalIssuerAuditClients xsi:nil="true" />
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    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
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    <FinancialStatementAuditsOnly>4</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-040-crowe.pdf?sfvrsn=f10de885_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>925</RegistrationId>
    <Company>Cohen &amp; Company, Ltd.</Company>
    <Country>United States</Country>
    <InspectionReportDate>07-Nov-2023</InspectionReportDate>
    <GlobalNetwork />
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    <TotalIssuerAuditClients xsi:nil="true" />
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    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>9</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-039-cohen.pdf?sfvrsn=6759d532_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>6631</RegistrationId>
    <Company>Qi CPA LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-Oct-2023</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-201-qicpa.pdf?sfvrsn=aa5b4fa0_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1318</RegistrationId>
    <Company>PricewaterhouseCoopers AS</Company>
    <Country>Norway</Country>
    <InspectionReportDate>26-Oct-2023</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>8</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>6</TotalEngagementPartnersOnIssuerAuditWork>
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    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
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    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-199-pwc-norway.pdf?sfvrsn=775bb084_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1460</RegistrationId>
    <Company>Ernst &amp; Young AG</Company>
    <Country>Switzerland</Country>
    <InspectionReportDate>26-Oct-2023</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-001-e-y-switzerland.pdf?sfvrsn=32dcd359_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1171</RegistrationId>
    <Company>WWC, P.C.</Company>
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    <InspectionReportDate>26-Oct-2023</InspectionReportDate>
    <GlobalNetwork />
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    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-202-wwc.pdf?sfvrsn=fa184362_4</PdfInspectionReport>
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    <RegistrationId>1120</RegistrationId>
    <Company>PricewaterhouseCoopers Oy</Company>
    <Country>Finland</Country>
    <InspectionReportDate>26-Oct-2023</InspectionReportDate>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-200-pwc-finland.pdf?sfvrsn=5d51b379_4</PdfInspectionReport>
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    <RegistrationId>6413</RegistrationId>
    <Company>ZH CPA, LLC</Company>
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    <InspectionYear>2023</InspectionYear>
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    <RegistrationId>223</RegistrationId>
    <Company>Farber Hass Hurley LLP</Company>
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  <InspectionReport>
    <RegistrationId>1433</RegistrationId>
    <Company>Ernst &amp; Young AB</Company>
    <Country>Sweden</Country>
    <InspectionReportDate>26-Oct-2023</InspectionReportDate>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-195-ey-sweden.pdf?sfvrsn=38572b8c_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1263</RegistrationId>
    <Company>Ernst &amp; Young LLP</Company>
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    <InspectionReportDate>26-Oct-2023</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>6359</RegistrationId>
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    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>869</RegistrationId>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-198-mcconnell.pdf?sfvrsn=fd221e50_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>6117</RegistrationId>
    <Company>Heaton &amp; Company, PLLC</Company>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-003-heaton.pdf?sfvrsn=9c8a2067_4</PdfInspectionReport>
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    <RegistrationId>617</RegistrationId>
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    <RegistrationId>273</RegistrationId>
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    <RegistrationId>694</RegistrationId>
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    <RegistrationId>1467</RegistrationId>
    <Company>EY Bedrijfsrevisoren BV</Company>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-181-chen.pdf?sfvrsn=94130cee_4</PdfInspectionReport>
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    <RegistrationId>1379</RegistrationId>
    <Company>PricewaterhouseCoopers</Company>
    <Country>Australia</Country>
    <InspectionReportDate>16-Oct-2023</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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    <InspectionYear>2022</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>44</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>35</TotalEngagementPartnersOnIssuerAuditWork>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-191-pwc-australia.pdf?sfvrsn=e445928a_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>5567</RegistrationId>
    <Company>Carter &amp; Company, CPA, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>16-Oct-2023</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2023</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-180-carter.pdf?sfvrsn=2d5a2837_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>525</RegistrationId>
    <Company>Reilly, Penner &amp; Benton LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>16-Oct-2023</InspectionReportDate>
    <GlobalNetwork />
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    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2023</InspectionYear>
    <TotalIssuerAuditClients>3</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasTheLeadAuditor>3</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>3</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-192-reillypenner.pdf?sfvrsn=7e7c7cb_4</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1124</RegistrationId>
    <Company>KPMG Auditores Independentes Ltda.</Company>
    <Country>Brazil</Country>
    <InspectionReportDate>16-Oct-2023</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2022</InspectionYear>
    <TotalIssuerAuditClients>13</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>40</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-185-kpmg-brazil.pdf?sfvrsn=49e725f6_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>921</RegistrationId>
    <Company>Horowitz &amp; Ullmann, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>16-Oct-2023</InspectionReportDate>
    <GlobalNetwork />
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2023</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-184-horowitz.pdf?sfvrsn=17cc9c01_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1401</RegistrationId>
    <Company>Mazars LLP</Company>
    <Country>United Kingdom</Country>
    <InspectionReportDate>16-Oct-2023</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2022</InspectionYear>
    <TotalIssuerAuditClients>3</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>9</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-189-mazars-uk.pdf?sfvrsn=c30edc1b_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>6271</RegistrationId>
    <Company>Wojeski &amp; Company CPAs, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>16-Oct-2023</InspectionReportDate>
    <GlobalNetwork />
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    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2023</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-194-wojeski.pdf?sfvrsn=20954b4_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>508</RegistrationId>
    <Company>Lane Gorman Trubitt, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>16-Oct-2023</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-187-lane.pdf?sfvrsn=5e7498a_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>2952</RegistrationId>
    <Company>T R CHADHA &amp; CO LLP</Company>
    <Country>India</Country>
    <InspectionReportDate>28-Sep-2023</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2022</InspectionYear>
    <TotalIssuerAuditClients>2</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
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    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-178-trchadha-india.pdf?sfvrsn=d0c1685d_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>536</RegistrationId>
    <Company>Morison Cogen LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Sep-2023</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2023</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-175-morisoncogen.pdf?sfvrsn=f914cd94_4</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>6313</RegistrationId>
    <Company>Acevedo &amp; Asociados Consultores de Empresas S.R.L.</Company>
    <Country>Bolivia</Country>
    <InspectionReportDate>28-Sep-2023</InspectionReportDate>
    <GlobalNetwork>Grant Thornton International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2022</InspectionYear>
    <TotalIssuerAuditClients>0</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
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    <TargetTeamSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-169-acevedo-bolivia.pdf?sfvrsn=82278b9f_4</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>3313</RegistrationId>
    <Company>Yusufali &amp; Associates, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Sep-2023</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2022</InspectionYear>
    <TotalIssuerAuditClients>6</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-179-yusufali.pdf?sfvrsn=46016e49_4</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>314</RegistrationId>
    <Company>Meaden &amp; Moore, Ltd.</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Sep-2023</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>50</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-174-meaden-moore.pdf?sfvrsn=55d0c693_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1163</RegistrationId>
    <Company>Deloitte Certified Public Accountants S.A.</Company>
    <Country>Greece</Country>
    <InspectionReportDate>28-Sep-2023</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2022</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-171-deloitte-greece.pdf?sfvrsn=7cf37423_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>3289</RegistrationId>
    <Company>Accell Audit &amp; Compliance, P.A.</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Sep-2023</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2023</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RiskBasedSelections xsi:nil="true" />
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    <InspectionType>Triennially Inspected</InspectionType>
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    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <Company>KPMG Samjong Accounting Corp.</Company>
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    <RegistrationId>528</RegistrationId>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
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    <RegistrationId>515</RegistrationId>
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    <RegistrationId>297</RegistrationId>
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    <RegistrationId>3984</RegistrationId>
    <Company>Velasquez, Mazuelos y Asociados Sociedad Civil de Responsabilidad Limitada</Company>
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    <RegistrationId>1287</RegistrationId>
    <Company>Deloitte Audit</Company>
    <Country>Luxembourg</Country>
    <InspectionReportDate>24-Aug-2023</InspectionReportDate>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-146-deloitte-luxembourg.pdf?sfvrsn=9f9e319c_4</PdfInspectionReport>
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    <RegistrationId>80</RegistrationId>
    <Company>Keiter, Stephens, Hurst, Gary &amp; Shreaves, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-Aug-2023</InspectionReportDate>
    <GlobalNetwork />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-149-keiterstephens.pdf?sfvrsn=2ca8a74a_4</PdfInspectionReport>
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    <RegistrationId>76</RegistrationId>
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    <GlobalNetwork />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-152-turnerstone.pdf?sfvrsn=16a2d76f_4</PdfInspectionReport>
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    <RegistrationId>1116</RegistrationId>
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    <InspectionReportDate>24-Aug-2023</InspectionReportDate>
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    <RegistrationId>287</RegistrationId>
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    <RegistrationId>641</RegistrationId>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-130-e-y-australia.pdf?sfvrsn=115b63c7_4</PdfInspectionReport>
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    <RegistrationId>1153</RegistrationId>
    <Company>Galaz, Yamazaki, Ruiz, Urquiza, S.C.</Company>
    <Country>Mexico</Country>
    <InspectionReportDate>01-Aug-2023</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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    <InspectionYear>2022</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>24</TotalEngagementPartnersOnIssuerAuditWork>
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    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-131-galazyamazaki-mexico.pdf?sfvrsn=6c389778_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>794</RegistrationId>
    <Company>Hancock Askew &amp; Co., LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>01-Aug-2023</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionYear>2022</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-132-hancockaskew.pdf?sfvrsn=62d319ec_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1130</RegistrationId>
    <Company>Deloitte &amp; Touche</Company>
    <Country>South Africa</Country>
    <InspectionReportDate>13-Jul-2023</InspectionReportDate>
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    <InspectionYear>2022</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>4</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-116-deloitte-south-africa.pdf?sfvrsn=cfb1bd70_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>454</RegistrationId>
    <Company>L&amp;L CPAS, PA</Company>
    <Country>United States</Country>
    <InspectionReportDate>13-Jul-2023</InspectionReportDate>
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    <InspectionYear>2022</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-120-l-lcpas.pdf?sfvrsn=65e1bcb8_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>2416</RegistrationId>
    <Company>Grant Thornton Bharat</Company>
    <Country>India</Country>
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    <GlobalNetwork>Grant Thornton International Limited</GlobalNetwork>
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    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-118a-gtbharat-india.pdf?sfvrsn=25bf7385_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>6732</RegistrationId>
    <Company>Onestop Assurance PAC</Company>
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    <InspectionReportDate>13-Jul-2023</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionYear>2022</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-121-onestopassurance-singapore.pdf?sfvrsn=a7e4786e_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>3707</RegistrationId>
    <Company>R &amp; A CPAs, a professional corporation</Company>
    <Country>United States</Country>
    <InspectionReportDate>13-Jul-2023</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-124a-r-a.pdf?sfvrsn=7c2b8009_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1375</RegistrationId>
    <Company>Fahn Kanne &amp; Co.</Company>
    <Country>Israel</Country>
    <InspectionReportDate>13-Jul-2023</InspectionReportDate>
    <GlobalNetwork>Grant Thornton International Limited</GlobalNetwork>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-117-fahn-kanne-israel.pdf?sfvrsn=1311a1d3_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1350</RegistrationId>
    <Company>PricewaterhouseCoopers Reviseurs d'Entreprises</Company>
    <Country>Belgium</Country>
    <InspectionReportDate>13-Jul-2023</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-122-pwc-belgium.pdf?sfvrsn=2f48ad08_4</PdfInspectionReport>
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    <RegistrationId>1345</RegistrationId>
    <Company>PricewaterhouseCoopers, Taiwan</Company>
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    <InspectionReportDate>13-Jul-2023</InspectionReportDate>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-123-pwc-taiwan.pdf?sfvrsn=a382c57f_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>2297</RegistrationId>
    <Company>SC&amp;H Attest Services, P.C.</Company>
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    <InspectionReportDate>13-Jul-2023</InspectionReportDate>
    <GlobalNetwork />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-125-sc-hattest.pdf?sfvrsn=6156e2de_4</PdfInspectionReport>
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    <RegistrationId>5047</RegistrationId>
    <Company>JLK Rosenberger, LLP</Company>
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    <InspectionReportDate>13-Jul-2023</InspectionReportDate>
    <GlobalNetwork />
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  <InspectionReport>
    <RegistrationId>1195</RegistrationId>
    <Company>UHY LLP</Company>
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    <GlobalNetwork />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-113-uhy.pdf?sfvrsn=45a8021b_4</PdfInspectionReport>
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    <RegistrationId>6498</RegistrationId>
    <Company>Harbourside CPA LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>26-Jun-2023</InspectionReportDate>
    <GlobalNetwork />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-104-harbourside-canada.pdf?sfvrsn=f2e834ea_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>271</RegistrationId>
    <Company>PricewaterhouseCoopers LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>26-Jun-2023</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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    <PartIADeficiencyRate>63</PartIADeficiencyRate>
    <InspectionYear>2022</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <RegistrationId>1415</RegistrationId>
    <Company>Ernst &amp; Young Limited Corp.</Company>
    <Country>Panama</Country>
    <InspectionReportDate>26-Jun-2023</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
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    <RegistrationId>127</RegistrationId>
    <Company>PKF O'Connor Davies, LLP</Company>
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    <RegistrationId>763</RegistrationId>
    <Company>Maggart &amp; Associates, P.C.</Company>
    <Country>United States</Country>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-106-maggart.pdf?sfvrsn=f283c744_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>698</RegistrationId>
    <Company>PBMares, LLP</Company>
    <Country>United States</Country>
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    <InspectionYear>2023</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-108-pbmares.pdf?sfvrsn=125b4d40_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1054</RegistrationId>
    <Company>De Visser Gray LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>26-Jun-2023</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-101-devissergray-canada.pdf?sfvrsn=7091030e_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>358</RegistrationId>
    <Company>Schneider Downs &amp; Co., Inc.</Company>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-112-schneiderdowns.pdf?sfvrsn=b49a5768_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>2226</RegistrationId>
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  <InspectionReport>
    <RegistrationId>566</RegistrationId>
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  <InspectionReport>
    <RegistrationId>6673</RegistrationId>
    <Company>Keith K Zhen CPA</Company>
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    <RegistrationId>549</RegistrationId>
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    <RegistrationId>263</RegistrationId>
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    <RegistrationId>5348</RegistrationId>
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    <RegistrationId>27</RegistrationId>
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    <GlobalNetwork />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-098-pkf-sandiego.pdf?sfvrsn=ea23921b_4</PdfInspectionReport>
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    <RegistrationId>2468</RegistrationId>
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    <GlobalNetwork />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-090-citrin.pdf?sfvrsn=3b7ba7d_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>270</RegistrationId>
    <Company>Tanner</Company>
    <Country>United States</Country>
    <InspectionReportDate>07-Jun-2023</InspectionReportDate>
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    <RegistrationId>647</RegistrationId>
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  <InspectionReport>
    <RegistrationId>596</RegistrationId>
    <Company>CohnReznick LLP</Company>
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    <RegistrationId>5525</RegistrationId>
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    <RegistrationId>557</RegistrationId>
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    <RegistrationId>889</RegistrationId>
    <Company>Gray, Gray &amp; Gray, LLP</Company>
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    <RegistrationId>423</RegistrationId>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-088-brownedwards.pdf?sfvrsn=22b4fdd2_4</PdfInspectionReport>
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    <RegistrationId>404</RegistrationId>
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    <RegistrationId>2230</RegistrationId>
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    <RegistrationId>546</RegistrationId>
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    <RegistrationId>1396</RegistrationId>
    <Company>Ernst &amp; Young Accountants LLP</Company>
    <Country>Netherlands</Country>
    <InspectionReportDate>25-May-2023</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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    <InspectionYear>2022</InspectionYear>
    <TotalIssuerAuditClients>2</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>21</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-076-e-y-(netherlands).pdf?sfvrsn=a8e6abb8_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>251</RegistrationId>
    <Company>Olsen Thielen &amp; Co., Ltd</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-May-2023</InspectionReportDate>
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    <TotalAuditsReviewed>1</TotalAuditsReviewed>
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    <InspectionYear>2022</InspectionYear>
    <TotalIssuerAuditClients>3</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-082-olsen-thielen.pdf?sfvrsn=68f94fd_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1009</RegistrationId>
    <Company>KPMG AZSA LLC</Company>
    <Country>Japan</Country>
    <InspectionReportDate>25-May-2023</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>67</PartIADeficiencyRate>
    <InspectionYear>2022</InspectionYear>
    <TotalIssuerAuditClients>5</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>27</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>298</RegistrationId>
    <Company>Ham, Langston and Brezina, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-May-2023</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2022</InspectionYear>
    <TotalIssuerAuditClients>10</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
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    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-077a-ham-langston.pdf?sfvrsn=2a995e4a_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>29</RegistrationId>
    <Company>Sassetti LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-May-2023</InspectionReportDate>
    <GlobalNetwork />
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    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2022</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>3</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>3</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-085a-sassetti.pdf?sfvrsn=7f403724_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>729</RegistrationId>
    <Company>Widmer Roel PC</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-May-2023</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2022</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-086-widmer.pdf?sfvrsn=76ea87aa_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>3223</RegistrationId>
    <Company>Mercurius &amp; Associates LLP</Company>
    <Country>India</Country>
    <InspectionReportDate>25-May-2023</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionYear>2022</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
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    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-081-mercurius-(india).pdf?sfvrsn=32342874_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>130</RegistrationId>
    <Company>Lumsden &amp; McCormick, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-May-2023</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionYear>2022</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-080-lumsden.pdf?sfvrsn=e4a856fe_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>396</RegistrationId>
    <Company>Postlethwaite &amp; Netterville, APAC</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-May-2023</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <TotalIssuerAuditClients>4</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
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    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-084-postlethwaite.pdf?sfvrsn=11003a99_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>929</RegistrationId>
    <Company>Perkins &amp; Company, PC</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-May-2023</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-083-perkins.pdf?sfvrsn=7870eed4_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>910</RegistrationId>
    <Company>Rodefer Moss &amp; Co, PLLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>11-May-2023</InspectionReportDate>
    <GlobalNetwork />
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    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-072a-rodefer-moss.pdf?sfvrsn=5a1a0602_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>180</RegistrationId>
    <Company>George Johnson &amp; Company, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>11-May-2023</InspectionReportDate>
    <GlobalNetwork />
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    <RegistrationId>3686</RegistrationId>
    <Company>Adeptus Partners LLC</Company>
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    <InspectionReportDate>11-May-2023</InspectionReportDate>
    <GlobalNetwork />
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    <RegistrationId>137</RegistrationId>
    <Company>Kaufman, Rossin &amp; Co., a Professional Association</Company>
    <Country>United States</Country>
    <InspectionReportDate>11-May-2023</InspectionReportDate>
    <GlobalNetwork />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-070-kaufmanrossin.pdf?sfvrsn=f0bb1902_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1940</RegistrationId>
    <Company>Fischer Cunnane &amp; Associates Ltd.</Company>
    <Country>United States</Country>
    <InspectionReportDate>11-May-2023</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-065-fischercunnane.pdf?sfvrsn=8ec10023_4</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>448</RegistrationId>
    <Company>Kronick Kalada Berdy &amp; Co, P.C.</Company>
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    <RegistrationId>261</RegistrationId>
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    <RegistrationId>1389</RegistrationId>
    <Company>PricewaterhouseCoopers</Company>
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  <InspectionReport>
    <RegistrationId>1186</RegistrationId>
    <Company>KPMG Huazhen LLP</Company>
    <Country>China</Country>
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  <InspectionReport>
    <RegistrationId>237</RegistrationId>
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    <RegistrationId>1431</RegistrationId>
    <Company>EY Servicios Profesionales de Auditoría y Asesorías Limitada</Company>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-046-ey-chile.pdf?sfvrsn=8bca4e32_4</PdfInspectionReport>
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    <RegistrationId>6579</RegistrationId>
    <Company>Jack Shama</Company>
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    <RegistrationId>429</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1210</RegistrationId>
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    <RegistrationId>2240</RegistrationId>
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    <RegistrationId>1410</RegistrationId>
    <Company>KPMG</Company>
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    <RegistrationId>1250</RegistrationId>
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    <RegistrationId>1295</RegistrationId>
    <Company>BDO LLP</Company>
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    <RegistrationId>1050</RegistrationId>
    <Company>KPMG Bedrijfsrevisoren BV / KPMG Réviseurs d’Entreprises SRL</Company>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>10</FinancialStatementAuditsOnly>
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    <RegistrationId>1457</RegistrationId>
    <Company>Ernst &amp; Young (Hellas) Certified Auditors Accountants S.A.</Company>
    <Country>Greece</Country>
    <InspectionReportDate>22-Dec-2022</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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    <InspectionYear>2021</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RegistrationId>5910</RegistrationId>
    <Company>Yu Certified Public Accountant, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>22-Dec-2022</InspectionReportDate>
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-039-yu.pdf?sfvrsn=d5dce7b1_4</PdfInspectionReport>
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    <RegistrationId>1438</RegistrationId>
    <Company>Ernst &amp; Young LLP</Company>
    <Country>United Kingdom</Country>
    <InspectionReportDate>08-Dec-2022</InspectionReportDate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>118</TotalEngagementPartnersOnIssuerAuditWork>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-033-ey-uk.pdf?sfvrsn=8ebb9f92_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1387</RegistrationId>
    <Company>PricewaterhouseCoopers Auditing Company SA</Company>
    <Country>Greece</Country>
    <InspectionReportDate>08-Dec-2022</InspectionReportDate>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-035-pwc-greece.pdf?sfvrsn=5fa1b21b_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>686</RegistrationId>
    <Company>FORVIS, LLP</Company>
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    <InspectionReportDate>08-Dec-2022</InspectionReportDate>
    <GlobalNetwork />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-034-forvis.pdf?sfvrsn=74660263_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1712</RegistrationId>
    <Company>Ernst &amp; Young Associates LLP</Company>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-032-ey-india.pdf?sfvrsn=5abd38fe_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1537</RegistrationId>
    <Company>Connolly, Grady &amp; Cha, P.C</Company>
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    <InspectionReportDate>08-Dec-2022</InspectionReportDate>
    <GlobalNetwork />
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-031-connolly.pdf?sfvrsn=d799848f_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1317</RegistrationId>
    <Company>Spielman Koenigsberg &amp; Parker, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>01-Dec-2022</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>50</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-028-spielmankoenigsberg.pdf?sfvrsn=5f113a16_4</PdfInspectionReport>
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    <RegistrationId>1284</RegistrationId>
    <Company>Mancera, S.C.</Company>
    <Country>Mexico</Country>
    <InspectionReportDate>01-Dec-2022</InspectionReportDate>
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    <TargetTeamSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-025-mancera-mexico.pdf?sfvrsn=b2523985_4</PdfInspectionReport>
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    <RegistrationId>822</RegistrationId>
    <Company>Michael T. Studer CPA P.C.</Company>
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    <InspectionReportDate>01-Dec-2022</InspectionReportDate>
    <GlobalNetwork />
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    <TargetTeamSelections xsi:nil="true" />
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    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-026a-michaeltstuder.pdf?sfvrsn=c81aa87b_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1212</RegistrationId>
    <Company>K. R. Margetson Ltd.</Company>
    <Country>Canada</Country>
    <InspectionReportDate>01-Dec-2022</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-024-krmargetson-canada.pdf?sfvrsn=af825fba_4</PdfInspectionReport>
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    <RegistrationId>3501</RegistrationId>
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    <RegistrationId>572</RegistrationId>
    <Company>Weinberg &amp; Company, P.A.</Company>
    <Country>United States</Country>
    <InspectionReportDate>01-Dec-2022</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-029-weinberg.pdf?sfvrsn=303e432b_4</PdfInspectionReport>
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    <RegistrationId>444</RegistrationId>
    <Company>Assure CPA, LLC</Company>
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    <InspectionReportDate>01-Dec-2022</InspectionReportDate>
    <GlobalNetwork />
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    <RegistrationId>5597</RegistrationId>
    <Company>Grant Thornton Anjum Rahman</Company>
    <Country>Pakistan</Country>
    <InspectionReportDate>01-Dec-2022</InspectionReportDate>
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    <InspectionYear>2021</InspectionYear>
    <TotalIssuerAuditClients>0</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>1</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <RiskBasedSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-023a-gt-pakistan.pdf?sfvrsn=620d6e21_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>995</RegistrationId>
    <Company>Smythe LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>01-Dec-2022</InspectionReportDate>
    <GlobalNetwork />
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    <PartIADeficiencyRate>67</PartIADeficiencyRate>
    <InspectionYear>2021</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>5</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>3</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-027a-smythe-canada.pdf?sfvrsn=b110436a_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>100</RegistrationId>
    <Company>WithumSmith+Brown, PC</Company>
    <Country>United States</Country>
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    <GlobalNetwork />
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    <InspectionYear>2021</InspectionYear>
    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
    <RiskBasedSelections>11</RiskBasedSelections>
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>17</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-006-withum.pdf?sfvrsn=681aa77f_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>688</RegistrationId>
    <Company>Marcum LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>21-Nov-2022</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>15</AuditsWithPartIADeficiencies>
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    <InspectionYear>2021</InspectionYear>
    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>23</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-003-marcum.pdf?sfvrsn=ed5912c5_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>42</RegistrationId>
    <Company>Ernst &amp; Young LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>21-Nov-2022</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>12</AuditsWithPartIADeficiencies>
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    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
    <RiskBasedSelections>25</RiskBasedSelections>
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>48</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>8</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-220-ey.pdf?sfvrsn=625410_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>659</RegistrationId>
    <Company>Moss Adams LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>16-Nov-2022</InspectionReportDate>
    <GlobalNetwork />
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    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>5</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>9</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-004-moss-adams.pdf?sfvrsn=8051f03b_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>49</RegistrationId>
    <Company>RSM US LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>16-Nov-2022</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>4</AuditsWithPartIADeficiencies>
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    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
    <RiskBasedSelections>11</RiskBasedSelections>
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>7</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>10</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-005-rsm.pdf?sfvrsn=9734ede_4</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>173</RegistrationId>
    <Company>Crowe LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>16-Nov-2022</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>18</PartIADeficiencyRate>
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    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
    <RiskBasedSelections>11</RiskBasedSelections>
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>9</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>8</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-002-crowe.pdf?sfvrsn=83df6db6_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>925</RegistrationId>
    <Company>Cohen &amp; Company, Ltd.</Company>
    <Country>United States</Country>
    <InspectionReportDate>16-Nov-2022</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>11</PartIADeficiencyRate>
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    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>9</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-001-cohen.pdf?sfvrsn=54f0c656_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1191</RegistrationId>
    <Company>Deloitte AS</Company>
    <Country>Norway</Country>
    <InspectionReportDate>07-Nov-2022</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>0</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>1103</RegistrationId>
    <Company>Samil PricewaterhouseCoopers</Company>
    <Country>South Korea</Country>
    <InspectionReportDate>07-Nov-2022</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionYear>2021</InspectionYear>
    <TotalIssuerAuditClients>5</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>26</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>18</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-018-pwc-korea.pdf?sfvrsn=a9e21c8b_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1209</RegistrationId>
    <Company>B S R &amp; Co. LLP</Company>
    <Country>India</Country>
    <InspectionReportDate>07-Nov-2022</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2021</InspectionYear>
    <TotalIssuerAuditClients>0</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>19</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>15</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>3</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-007-bsr-india.pdf?sfvrsn=1ee23034_4</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>457</RegistrationId>
    <Company>Haynie &amp; Company</Company>
    <Country>United States</Country>
    <InspectionReportDate>07-Nov-2022</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>4</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>3</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-010-haynie.pdf?sfvrsn=8749093f_4</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1395</RegistrationId>
    <Company>PricewaterhouseCoopers Accountants N.V.</Company>
    <Country>Netherlands</Country>
    <InspectionReportDate>07-Nov-2022</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2021</InspectionYear>
    <TotalIssuerAuditClients>4</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>36</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>21</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-015-pwc-netherlands.pdf?sfvrsn=abb692d3_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1363</RegistrationId>
    <Company>KPMG AS</Company>
    <Country>Norway</Country>
    <InspectionReportDate>07-Nov-2022</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2021</InspectionYear>
    <TotalIssuerAuditClients>2</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>6</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>5</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-011-kpmg-norway.pdf?sfvrsn=b66f4992_4</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>523</RegistrationId>
    <Company>Mitchell &amp; Titus, LLP</Company>
    <Country>United States</Country>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RiskBasedSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>2121</RegistrationId>
    <Company>SW Audit</Company>
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    <InspectionReportDate>07-Nov-2022</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-019-swaudit-australia.pdf?sfvrsn=6c63de_4</PdfInspectionReport>
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    <RegistrationId>5854</RegistrationId>
    <Company>TAAD LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>07-Nov-2022</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
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    <InspectionYear>2021</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-020-taad.pdf?sfvrsn=e27b345c_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>820</RegistrationId>
    <Company>Ramirez Jimenez International CPA's</Company>
    <Country>United States</Country>
    <InspectionReportDate>07-Nov-2022</InspectionReportDate>
    <GlobalNetwork />
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    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2021</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>3</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-016a-ramirez.pdf?sfvrsn=aa98caee_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>23</RegistrationId>
    <Company>Baker Tilly US, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>07-Nov-2022</InspectionReportDate>
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    <InspectionYear>2021</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>43</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>11</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>8</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-008-bakertilly.pdf?sfvrsn=d966d4cf_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>85</RegistrationId>
    <Company>KPMG LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>07-Nov-2022</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>4</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>67</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>8</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>9</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-012-kpmg-canada.pdf?sfvrsn=daa106b1_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1232</RegistrationId>
    <Company>Raymond Chabot Grant Thornton LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>07-Nov-2022</InspectionReportDate>
    <GlobalNetwork>Grant Thornton International Limited</GlobalNetwork>
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    <InspectionYear>2021</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>3</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-017-gt-canada.pdf?sfvrsn=14c6380d_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>206</RegistrationId>
    <Company>MaloneBailey, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>07-Nov-2022</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>6</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>86</PartIADeficiencyRate>
    <InspectionYear>2021</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>6</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2023-013a-malonebailey.pdf?sfvrsn=622ad05e_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>248</RegistrationId>
    <Company>Grant Thornton LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>04-Nov-2022</InspectionReportDate>
    <GlobalNetwork>Grant Thornton International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>7</AuditsWithPartIADeficiencies>
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    <TotalIssuerAuditClients xsi:nil="true" />
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    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>22</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>9</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-221a-gt.pdf?sfvrsn=bd973bae_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>185</RegistrationId>
    <Company>KPMG LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>04-Nov-2022</InspectionReportDate>
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    <TotalIssuerAuditClients xsi:nil="true" />
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    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>45</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>9</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-222-kpmg.pdf?sfvrsn=87b2a2fc_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>238</RegistrationId>
    <Company>PricewaterhouseCoopers LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>04-Nov-2022</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>47</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>9</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-223-pwc.pdf?sfvrsn=4864296b_4</PdfInspectionReport>
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    <RegistrationId>243</RegistrationId>
    <Company>BDO USA, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>04-Nov-2022</InspectionReportDate>
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    <TotalIssuerAuditClients xsi:nil="true" />
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    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
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    <FinancialStatementAuditsOnly>15</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-218-bdo.pdf?sfvrsn=97c40796_4</PdfInspectionReport>
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    <RegistrationId>34</RegistrationId>
    <Company>Deloitte &amp; Touche LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>04-Nov-2022</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
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    <FinancialStatementAuditsOnly>11</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-219a-dt.pdf?sfvrsn=a6a1e8d0_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1364</RegistrationId>
    <Company>PricewaterhouseCoopers Consultores Auditores SpA</Company>
    <Country>Chile</Country>
    <InspectionReportDate>20-Oct-2022</InspectionReportDate>
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    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-249-pwc-chile.pdf?sfvrsn=a6eb70e3_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>381</RegistrationId>
    <Company>Freedman &amp; Goldberg, C.P.A.'s, P.C</Company>
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    <GlobalNetwork />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-247a-freedman-goldberg.pdf?sfvrsn=4383ecda_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1247</RegistrationId>
    <Company>Ernst &amp; Young LLP</Company>
    <Country>Singapore</Country>
    <InspectionReportDate>20-Oct-2022</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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    <InspectionYear>2021</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>40</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>28</TotalEngagementPartnersOnIssuerAuditWork>
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-246-e-y-singapore.pdf?sfvrsn=3933c7f6_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>5905</RegistrationId>
    <Company>Rosenfield &amp; Co PLLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Oct-2022</InspectionReportDate>
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    <TotalAuditsReviewed>1</TotalAuditsReviewed>
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    <InspectionYear>2021</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-251a-rosenfield.pdf?sfvrsn=40693364_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1315</RegistrationId>
    <Company>Tanaka, Valdivia &amp; Asociados Sociedad Civil de Responsabilidad Limitada</Company>
    <Country>Peru</Country>
    <InspectionReportDate>20-Oct-2022</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>67</PartIADeficiencyRate>
    <InspectionYear>2021</InspectionYear>
    <TotalIssuerAuditClients>3</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>5</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-253-tanak-peru.pdf?sfvrsn=b550dc58_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>613</RegistrationId>
    <Company>Yount, Hyde &amp; Barbour, P.C</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Oct-2022</InspectionReportDate>
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    <InspectionYear>2021</InspectionYear>
    <TotalIssuerAuditClients>22</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-254a-yount.pdf?sfvrsn=4ea7f4e_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1208</RegistrationId>
    <Company>Deloitte LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>20-Oct-2022</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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    <TotalAuditsReviewed>5</TotalAuditsReviewed>
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    <InspectionYear>2021</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>4</AuditsInWhichTheFirmWasTheLeadAuditor>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>4</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-245-deloitte-canada.pdf?sfvrsn=1a1aa7fe_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>106</RegistrationId>
    <Company>Salberg &amp; Company, P.A</Company>
    <Country>United States</Country>
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    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-252a--salberg.pdf?sfvrsn=5555a12a_1</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1884</RegistrationId>
    <Company>Bonadio &amp; Co., LLP</Company>
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    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-243-bonadio.pdf?sfvrsn=521ef2bc_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>731</RegistrationId>
    <Company>Davidson &amp; Company LLP</Company>
    <Country>Canada</Country>
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    <GlobalNetwork />
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    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-244-davidson.pdf?sfvrsn=30c19435_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>6723</RegistrationId>
    <Company>JP Centurion &amp; Partners PLT</Company>
    <Country>Malaysia</Country>
    <InspectionReportDate>20-Oct-2022</InspectionReportDate>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-248a-jpcenturion.pdf?sfvrsn=dc444a96_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>6121</RegistrationId>
    <Company>Ankit Consulting Services Inc</Company>
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    <InspectionReportDate>20-Oct-2022</InspectionReportDate>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-242-ankit.pdf?sfvrsn=c2696e2d_4</PdfInspectionReport>
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    <RegistrationId>587</RegistrationId>
    <Company>RBSM LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Oct-2022</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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    <FinancialStatementAuditsOnly>5</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-250-rbsm.pdf?sfvrsn=ccf6e34c_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1437</RegistrationId>
    <Company>Ernst &amp; Young Han Young</Company>
    <Country>South Korea</Country>
    <InspectionReportDate>06-Oct-2022</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-234-e-y-korea.pdf?sfvrsn=912a8eed_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>6285</RegistrationId>
    <Company>Boyle CPA, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>06-Oct-2022</InspectionReportDate>
    <GlobalNetwork />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-232-boylecpa.pdf?sfvrsn=582b36b9_4</PdfInspectionReport>
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    <RegistrationId>1045</RegistrationId>
    <Company>Deloitte Touche Tohmatsu Auditores Independentes Ltda.</Company>
    <Country>Brazil</Country>
    <InspectionReportDate>06-Oct-2022</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-233-deloitte-brazil.pdf?sfvrsn=b7733a5b_4</PdfInspectionReport>
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    <RegistrationId>536</RegistrationId>
    <Company>Morison Cogen LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>06-Oct-2022</InspectionReportDate>
    <GlobalNetwork />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-238-morisoncogen.pdf?sfvrsn=6fa93800_4</PdfInspectionReport>
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    <RegistrationId>1381</RegistrationId>
    <Company>KAP Purwantono, Sungkoro &amp; Surja</Company>
    <Country>Indonesia</Country>
    <InspectionReportDate>06-Oct-2022</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>67</PartIADeficiencyRate>
    <InspectionYear>2021</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>4</TotalEngagementPartnersOnIssuerAuditWork>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>6581</RegistrationId>
    <Company>PLANTE MORAN, P.C</Company>
    <Country>United States</Country>
    <InspectionReportDate>06-Oct-2022</InspectionReportDate>
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    <TotalAuditsReviewed>1</TotalAuditsReviewed>
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    <InspectionYear>2021</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-240-plantemoranpc.pdf?sfvrsn=c2d4f5b0_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1141</RegistrationId>
    <Company>KPMG Cardenas Dosal, S.C.</Company>
    <Country>Mexico</Country>
    <InspectionReportDate>06-Oct-2022</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>67</PartIADeficiencyRate>
    <InspectionYear>2021</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>47</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
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  <InspectionReport>
    <RegistrationId>1416</RegistrationId>
    <Company>RT LLP</Company>
    <Country>Singapore</Country>
    <InspectionReportDate>06-Oct-2022</InspectionReportDate>
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    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-241-rtllp.pdf?sfvrsn=53f0a726_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>166</RegistrationId>
    <Company>Plante &amp; Moran, PLLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>06-Oct-2022</InspectionReportDate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>4</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-239-plante-moranpllc.pdf?sfvrsn=f567a859_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>2015</RegistrationId>
    <Company>Barzily&amp;Co Certified Public Accountants</Company>
    <Country>Israel</Country>
    <InspectionReportDate>06-Oct-2022</InspectionReportDate>
    <GlobalNetwork />
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    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2021</InspectionYear>
    <TotalIssuerAuditClients>2</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-231-barzily-co.pdf?sfvrsn=23d0dbe0_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1390</RegistrationId>
    <Company>Grant Thornton LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>06-Oct-2022</InspectionReportDate>
    <GlobalNetwork>Grant Thornton International Limited</GlobalNetwork>
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    <InspectionYear>2021</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
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    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>3</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-235-gt-canadadad56cda-94fa-4b44-943f-5ed397c228e9.pdf?sfvrsn=89486945_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>32</RegistrationId>
    <Company>Armanino LLP</Company>
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    <InspectionReportDate>06-Oct-2022</InspectionReportDate>
    <GlobalNetwork />
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    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-230-armanino.pdf?sfvrsn=556ed8c9_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>136</RegistrationId>
    <Company>Berry, Dunn, McNeil &amp; Parker, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>29-Sep-2022</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
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    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
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    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-205-berrydunn.pdf?sfvrsn=28bd7d50_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>717</RegistrationId>
    <Company>MSPC, Certified Public Accountants and Advisors, A Professional Corporation</Company>
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    <InspectionReportDate>29-Sep-2022</InspectionReportDate>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-211a-mspc.pdf?sfvrsn=985a0dd0_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>149</RegistrationId>
    <Company>Elliott Davis, LLC</Company>
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    <InspectionReportDate>29-Sep-2022</InspectionReportDate>
    <GlobalNetwork />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-208a-elliott-davis.pdf?sfvrsn=647b371e_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1044</RegistrationId>
    <Company>Deloitte Touche Tohmatsu LLC</Company>
    <Country>Japan</Country>
    <InspectionReportDate>29-Sep-2022</InspectionReportDate>
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    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-206-deloitte-japan.pdf?sfvrsn=6f894f35_4</PdfInspectionReport>
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    <RegistrationId>1449</RegistrationId>
    <Company>Pistrelli, Henry Martin y Asociados S.R.L.</Company>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-212-pistrelli-argentina.pdf?sfvrsn=b2210a04_4</PdfInspectionReport>
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    <RegistrationId>374</RegistrationId>
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    <GlobalNetwork />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-217-wsrp-llc.pdf?sfvrsn=4655d616_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>5814</RegistrationId>
    <Company>RAM ASSOCIATES</Company>
    <Country>United States</Country>
    <InspectionReportDate>29-Sep-2022</InspectionReportDate>
    <GlobalNetwork />
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    <RegistrationId>1269</RegistrationId>
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    <RegistrationId>1820</RegistrationId>
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    <RegistrationId>1060</RegistrationId>
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    <Company>SyCip Gorres Velayo &amp; Co.</Company>
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    <RegistrationId>6268</RegistrationId>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-216-totalasia-malaysia.pdf?sfvrsn=2eb23ee8_4</PdfInspectionReport>
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    <RegistrationId>5270</RegistrationId>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-209a-gt-brazil-2024.pdf?sfvrsn=3c740677_3</PdfInspectionReport>
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    <RegistrationId>1448</RegistrationId>
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    <RegistrationId>58</RegistrationId>
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    <RegistrationId>1197</RegistrationId>
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    <Country>Israel</Country>
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    <RegistrationId>6006</RegistrationId>
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    <GlobalNetwork />
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    <RegistrationId>3627</RegistrationId>
    <Company>Sadler, Gibb &amp; Associates, LLC</Company>
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    <GlobalNetwork />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-194-blueco.pdf?sfvrsn=9a10bace_4</PdfInspectionReport>
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    <RegistrationId>199</RegistrationId>
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    <Country>Canada</Country>
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    <RegistrationId>6255</RegistrationId>
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    <Country>Singapore</Country>
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    <RegistrationId>320</RegistrationId>
    <Company>Maloney + Novotny LLC</Company>
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    <RegistrationId>317</RegistrationId>
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    <RegistrationId>392</RegistrationId>
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    <RegistrationId>5938</RegistrationId>
    <Company>Ciro E. Adams, CPA, LLC</Company>
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    <RegistrationId>5797</RegistrationId>
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    <RegistrationId>74</RegistrationId>
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    <RegistrationId>271</RegistrationId>
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    <RegistrationId>5525</RegistrationId>
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    <RegistrationId>231</RegistrationId>
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    <Company>Zia Masood Kiani &amp; Co (Chartered Accountants)</Company>
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    <RegistrationId>3281</RegistrationId>
    <Company>Marcelo de los Santos y Cia., S.C.</Company>
    <Country>Mexico</Country>
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    <RegistrationId>5968</RegistrationId>
    <Company>Olayinka Oyebola &amp; Co (Chartered Accountants)</Company>
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    <RegistrationId>6413</RegistrationId>
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    <RegistrationId>1273</RegistrationId>
    <Company>KPMG Auditores Consultores SpA</Company>
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    <RegistrationId>611</RegistrationId>
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    <RegistrationId>6398</RegistrationId>
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    <TotalEngagementPartnersOnIssuerAuditWork>6</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>3</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-119-dalematheson-canada.pdf?sfvrsn=1822405f_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>2115</RegistrationId>
    <Company>KPMG Assurance and Consulting Services LLP</Company>
    <Country>India</Country>
    <InspectionReportDate>21-Apr-2022</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>67</PartIADeficiencyRate>
    <InspectionYear>2020</InspectionYear>
    <TotalIssuerAuditClients>6</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>2</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>6</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-122-kpmg-india.pdf?sfvrsn=dec5736_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>274</RegistrationId>
    <Company>EisnerAmper LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>21-Apr-2022</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>6</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2020</InspectionYear>
    <TotalIssuerAuditClients>55</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>25</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>6</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>3</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-120-eisneramper.pdf?sfvrsn=17e5c33f_4</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>5395</RegistrationId>
    <Company>Marcum Bernstein &amp; Pinchuk LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>21-Apr-2022</InspectionReportDate>
    <GlobalNetwork />
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    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2020</InspectionYear>
    <TotalIssuerAuditClients>22</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>3</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-124-marcumbernstein.pdf?sfvrsn=d21b04ec_4</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>508</RegistrationId>
    <Company>Lane Gorman Trubitt, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>08-Apr-2022</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2020</InspectionYear>
    <TotalIssuerAuditClients>3</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-113-lanegorman.pdf?sfvrsn=92975967_4</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>5036</RegistrationId>
    <Company>Assurance Dimensions</Company>
    <Country>United States</Country>
    <InspectionReportDate>08-Apr-2022</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2020</InspectionYear>
    <TotalIssuerAuditClients>18</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-108a-assurance.pdf?sfvrsn=92acab21_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>2233</RegistrationId>
    <Company>Grant Thornton Audit Pty Ltd</Company>
    <Country>Australia</Country>
    <InspectionReportDate>08-Apr-2022</InspectionReportDate>
    <GlobalNetwork>Grant Thornton International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2020</InspectionYear>
    <TotalIssuerAuditClients>2</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>9</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>5</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>2</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-112-grantthornton-australia.pdf?sfvrsn=ff1ce58b_4</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>468</RegistrationId>
    <Company>Rose, Snyder &amp; Jacobs LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>08-Apr-2022</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2020</InspectionYear>
    <TotalIssuerAuditClients>4</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-115-rose-snyder.pdf?sfvrsn=298542f5_4</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>2716</RegistrationId>
    <Company>PLS CPA A Professional Corporation</Company>
    <Country>United States</Country>
    <InspectionReportDate>08-Apr-2022</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2020</InspectionYear>
    <TotalIssuerAuditClients>15</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-114-pls.pdf?sfvrsn=e6527931_4</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1057</RegistrationId>
    <Company>Somekh Chaikin</Company>
    <Country>Israel</Country>
    <InspectionReportDate>08-Apr-2022</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2020</InspectionYear>
    <TotalIssuerAuditClients>10</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>5</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>11</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-116-somekhchaikin-israel.pdf?sfvrsn=ac75b3ce_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>6237</RegistrationId>
    <Company>AJ Robbins CPA LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>08-Apr-2022</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-106-ajrobbins.pdf?sfvrsn=51a391da_4</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>6143</RegistrationId>
    <Company>BD &amp; Company, Inc.</Company>
    <Country>United States</Country>
    <InspectionReportDate>08-Apr-2022</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2020</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-109-bdcompany.pdf?sfvrsn=9bddc16b_4</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>86</RegistrationId>
    <Company>Arnett Carbis Toothman LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>08-Apr-2022</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
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    <InspectionYear>2020</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-107-arnett-carbis.pdf?sfvrsn=82f457e_4</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1316</RegistrationId>
    <Company>Gaveglio Aparicio y Asociados S. Civil de R.L.</Company>
    <Country>Peru</Country>
    <InspectionReportDate>08-Apr-2022</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>67</PartIADeficiencyRate>
    <InspectionYear>2020</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>10</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>7</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>2</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-111-gaveglioaparicio-peru.pdf?sfvrsn=d09e7fb7_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>726</RegistrationId>
    <Company>Whitley Penn LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>08-Apr-2022</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>67</PartIADeficiencyRate>
    <InspectionYear>2020</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-117a-whitleypenn.pdf?sfvrsn=abdb5fb_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1263</RegistrationId>
    <Company>Ernst &amp; Young LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>08-Apr-2022</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>4</TotalAuditsReviewed>
    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2020</InspectionYear>
    <TotalIssuerAuditClients>30</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>40</TotalEngagementPartnersOnIssuerAuditWork>
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    <RegistrationId>1093</RegistrationId>
    <Company>PricewaterhouseCoopers LLP</Company>
    <Country>Singapore</Country>
    <InspectionReportDate>24-Mar-2022</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2020</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>3488</RegistrationId>
    <Company>AGL CPA Group, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-Mar-2022</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionYear>2020</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
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    <RegistrationId>5034</RegistrationId>
    <Company>NMS, Inc.</Company>
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    <InspectionReportDate>24-Mar-2022</InspectionReportDate>
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    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>5686</RegistrationId>
    <Company>Kirtane &amp; Pandit LLP</Company>
    <Country>India</Country>
    <InspectionReportDate>24-Mar-2022</InspectionReportDate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
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  <InspectionReport>
    <RegistrationId>542</RegistrationId>
    <Company>Boulay PLLP</Company>
    <Country>United States</Country>
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    <RegistrationId>1026</RegistrationId>
    <Company>KPMG</Company>
    <Country>Taiwan</Country>
    <InspectionReportDate>24-Mar-2022</InspectionReportDate>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>3083</RegistrationId>
    <Company>ASA &amp; Associates LLP</Company>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-095-asa-india.pdf?sfvrsn=6aaf5061_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>2226</RegistrationId>
    <Company>Warren Averett, LLC</Company>
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    <InspectionReportDate>24-Mar-2022</InspectionReportDate>
    <GlobalNetwork />
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  <InspectionReport>
    <RegistrationId>256</RegistrationId>
    <Company>McGrail Merkel Quinn &amp; Associates, P.C.</Company>
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    <RegistrationId>6117</RegistrationId>
    <Company>Heaton &amp; Company, PLLC</Company>
    <Country>United States</Country>
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    <RegistrationId>1823</RegistrationId>
    <Company>Herbein + Company, Inc.</Company>
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    <RegistrationId>345</RegistrationId>
    <Company>Rowles &amp; Company, LLP</Company>
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    <GlobalNetwork />
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    <RegistrationId>5828</RegistrationId>
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    <GlobalNetwork />
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    <RegistrationId>1070</RegistrationId>
    <Company>Deloitte Touche Tohmatsu</Company>
    <Country>Australia</Country>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-085-deloitte-australia.pdf?sfvrsn=cf2418d9_4</PdfInspectionReport>
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    <RegistrationId>2885</RegistrationId>
    <Company>Chen and Fan Accountancy Corporation</Company>
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    <RegistrationId>876</RegistrationId>
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    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
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    <RegistrationId>445</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1177</RegistrationId>
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    <RegistrationId>711</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1288</RegistrationId>
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    <RegistrationId>232</RegistrationId>
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    <RegistrationId>2388</RegistrationId>
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    <RegistrationId>1308</RegistrationId>
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    <RegistrationId>6108</RegistrationId>
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    <RegistrationId>1245</RegistrationId>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>6</IntegratedAuditsOfFinancialStatementsAndICFR>
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    <RegistrationId>5837</RegistrationId>
    <Company>Hall &amp; Company Certified Public Accountants &amp; Consultants, Inc.</Company>
    <Country>United States</Country>
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    <RegistrationId>3289</RegistrationId>
    <Company>Accell Audit &amp; Compliance, P.A</Company>
    <Country>United States</Country>
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    <InspectionYear>2020</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
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    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
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    <RegistrationId>2136</RegistrationId>
    <Company>Mazars LLP</Company>
    <Country>Singapore</Country>
    <InspectionReportDate>28-Feb-2022</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionYear>2020</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
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    <RegistrationId>76</RegistrationId>
    <Company>Turner, Stone &amp; Company, L.L.P.</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Feb-2022</InspectionReportDate>
    <GlobalNetwork />
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    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2020</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <RiskBasedSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>3</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-080a-turner-stone.pdf?sfvrsn=bd10fbba_2</PdfInspectionReport>
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    <RegistrationId>344</RegistrationId>
    <Company>Wipfli LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Feb-2022</InspectionReportDate>
    <GlobalNetwork />
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    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>67</PartIADeficiencyRate>
    <InspectionYear>2020</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>1128</RegistrationId>
    <Company>PricewaterhouseCoopers, S.C.</Company>
    <Country>Mexico</Country>
    <InspectionReportDate>28-Feb-2022</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>61</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-078-pwc-mexico.pdf?sfvrsn=9a0ec104_4</PdfInspectionReport>
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    <RegistrationId>2538</RegistrationId>
    <Company>Whittlesey PC</Company>
    <Country>United States</Country>
    <InspectionReportDate>10-Feb-2022</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-068-whittlesey.pdf?sfvrsn=2f67c867_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>837</RegistrationId>
    <Company>Wolinetz, Lafazan &amp; Company, CPA'S, P.C.</Company>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-069-wolinetz.pdf?sfvrsn=8073b01b_4</PdfInspectionReport>
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    <RegistrationId>148</RegistrationId>
    <Company>Sutton Frost Cary LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>10-Feb-2022</InspectionReportDate>
    <GlobalNetwork />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-066-sutton.pdf?sfvrsn=cc9152e7_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>361</RegistrationId>
    <Company>Rotenberg Meril Solomon Bertiger &amp; Guttilla, P.C.</Company>
    <Country>United States</Country>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-061-rotenberg.pdf?sfvrsn=e627e48_4</PdfInspectionReport>
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    <RegistrationId>557</RegistrationId>
    <Company>Mengel, Metzger, Barr &amp; Co. LLP</Company>
    <Country>United States</Country>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-060-mengel.pdf?sfvrsn=ea6862af_4</PdfInspectionReport>
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    <RegistrationId>2485</RegistrationId>
    <Company>Simon &amp; Edward, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>10-Feb-2022</InspectionReportDate>
    <GlobalNetwork />
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    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-062-simon.pdf?sfvrsn=2b34640c_4</PdfInspectionReport>
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    <RegistrationId>314</RegistrationId>
    <Company>Meaden &amp; Moore, Ltd.</Company>
    <Country>United States</Country>
    <InspectionReportDate>10-Feb-2022</InspectionReportDate>
    <GlobalNetwork />
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-059-meaden-moore.pdf?sfvrsn=9183d9cd_4</PdfInspectionReport>
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    <RegistrationId>577</RegistrationId>
    <Company>Stowe &amp; Degon LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>10-Feb-2022</InspectionReportDate>
    <GlobalNetwork />
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    <PartIADeficiencyRate>75</PartIADeficiencyRate>
    <InspectionYear>2020</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>3</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-064a-stowe-degon.pdf?sfvrsn=22693056_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>752</RegistrationId>
    <Company>Somerset CPAs, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>10-Feb-2022</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
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    <RegistrationId>805</RegistrationId>
    <Company>Insero &amp; Co. CPAs, LLP</Company>
    <Country>United States</Country>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RegistrationId>606</RegistrationId>
    <Company>Grassi &amp; Co., CPAs, P.C</Company>
    <Country>United States</Country>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RegistrationId>349</RegistrationId>
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    <RegistrationId>3968</RegistrationId>
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  <InspectionReport>
    <RegistrationId>698</RegistrationId>
    <Company>PBMares, LLP</Company>
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    <InspectionReportDate>20-Jan-2022</InspectionReportDate>
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    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>5486</RegistrationId>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1054</RegistrationId>
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    <Country>Canada</Country>
    <InspectionReportDate>20-Jan-2022</InspectionReportDate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-014a-devissergray-canada.pdf?sfvrsn=eb442a27_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>160</RegistrationId>
    <Company>Ary Roepcke Mulchaey, P.C.</Company>
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    <FinancialStatementAuditsOnly>3</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>1088</RegistrationId>
    <Company>Deloitte &amp; Co. S. A.</Company>
    <Country>Argentina</Country>
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  <InspectionReport>
    <RegistrationId>1808</RegistrationId>
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    <RegistrationId>1297</RegistrationId>
    <Company>KPMG Audit Limited</Company>
    <Country>Bermuda</Country>
    <InspectionReportDate>20-Jan-2022</InspectionReportDate>
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    <RegistrationId>515</RegistrationId>
    <Company>Walters Financial Services, Inc.</Company>
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    <RegistrationId>41</RegistrationId>
    <Company>RubinBrown LLP</Company>
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    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
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    <RegistrationId>617</RegistrationId>
    <Company>Windham Brannon, PC</Company>
    <Country>United States</Country>
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    <GlobalNetwork />
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    <RegistrationId>2634</RegistrationId>
    <Company>Kenne Ruan, CPA, P.C.</Company>
    <Country>United States</Country>
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    <RegistrationId>1013</RegistrationId>
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    <RegistrationId>925</RegistrationId>
    <Company>Cohen &amp; Company, Ltd.</Company>
    <Country>United States</Country>
    <InspectionReportDate>16-Dec-2021</InspectionReportDate>
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    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>9</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-001-cohen.pdf?sfvrsn=affc860e_4</PdfInspectionReport>
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    <RegistrationId>185</RegistrationId>
    <Company>KPMG LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Sep-2021</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
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    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>47</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>6</FinancialStatementAuditsOnly>
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    <RegistrationId>243</RegistrationId>
    <Company>BDO USA, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Sep-2021</InspectionReportDate>
    <GlobalNetwork>BDO International Limited</GlobalNetwork>
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    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
    <RiskBasedSelections>17</RiskBasedSelections>
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>17</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>7</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-149-bdo.pdf?sfvrsn=9b07f1e_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1377</RegistrationId>
    <Company>Castillo Miranda y Compañía, S.C.</Company>
    <Country>Mexico</Country>
    <InspectionReportDate>30-Sep-2021</InspectionReportDate>
    <GlobalNetwork>BDO International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2019</InspectionYear>
    <TotalIssuerAuditClients>0</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>3</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>2</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>34</RegistrationId>
    <Company>Deloitte &amp; Touche LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Sep-2021</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <InspectionYear>2020</InspectionYear>
    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
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    <AuditsInWhichTheFirmWasTheLeadAuditor>53</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>50</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>3</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-150a-2020-dt-inspection-report.pdf?sfvrsn=30c8dd9_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>248</RegistrationId>
    <Company>Grant Thornton LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Sep-2021</InspectionReportDate>
    <GlobalNetwork>Grant Thornton International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>5</AuditsWithPartIADeficiencies>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>27</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-152a-gt-expanded.pdf?sfvrsn=ff49a06a_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1048</RegistrationId>
    <Company>KPMG S.p.A</Company>
    <Country>Italy</Country>
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    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-187-kpmg-italy.pdf?sfvrsn=daee6167_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>596</RegistrationId>
    <Company>CohnReznick LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Sep-2021</InspectionReportDate>
    <GlobalNetwork />
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    <PartIADeficiencyRate>20</PartIADeficiencyRate>
    <InspectionYear>2019</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-186a-cohnreznick.pdf?sfvrsn=92bd0ea0_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1930</RegistrationId>
    <Company>MNP LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>30-Sep-2021</InspectionReportDate>
    <GlobalNetwork />
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    <PartIADeficiencyRate>67</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <TargetTeamSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>3</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-188-mnp-canada.pdf?sfvrsn=9d843c5e_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>42</RegistrationId>
    <Company>Ernst &amp; Young LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Sep-2021</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>8</AuditsWithPartIADeficiencies>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>47</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>5</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-151a-ey.pdf?sfvrsn=de2a3ad6_2</PdfInspectionReport>
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    <RegistrationId>238</RegistrationId>
    <Company>PricewaterhouseCoopers LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Sep-2021</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <TotalIssuerAuditClients xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>50</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-154-pwc.pdf?sfvrsn=3dc09bf6_2</PdfInspectionReport>
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    <RegistrationId>549</RegistrationId>
    <Company>Zwick and Banyai, PLLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>21-Sep-2021</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-184-zwick-banyai.pdf?sfvrsn=9aed05f5_4</PdfInspectionReport>
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    <RegistrationId>686</RegistrationId>
    <Company>BKD, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>21-Sep-2021</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-174-bkd-llp.pdf?sfvrsn=8a123fde_4</PdfInspectionReport>
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    <RegistrationId>149</RegistrationId>
    <Company>Elliott Davis, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>21-Sep-2021</InspectionReportDate>
    <GlobalNetwork />
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    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-176a-elliott-davis.pdf?sfvrsn=71d57045_2</PdfInspectionReport>
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    <RegistrationId>1185</RegistrationId>
    <Company>Ziv Haft Certified Public Accountants (Isr.)</Company>
    <Country>Israel</Country>
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    <RegistrationId>402</RegistrationId>
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    <RegistrationId>6283</RegistrationId>
    <Company>Wang Certified Public Accountant, P.C</Company>
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    <RegistrationId>822</RegistrationId>
    <Company>Michael T. Studer CPA P.C.</Company>
    <Country>United States</Country>
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    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>6235</RegistrationId>
    <Company>Dylan Floyd Accounting &amp; Consulting</Company>
    <Country>United States</Country>
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    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>100</RegistrationId>
    <Company>WithumSmith+Brown, PC</Company>
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    <GlobalNetwork />
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    <InspectionYear>2019</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>3211</RegistrationId>
    <Company>Grant Thornton Audit and Accounting Limited (Dubai Branch)</Company>
    <Country>United Arab Emirates</Country>
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    <RegistrationId>5732</RegistrationId>
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    <RegistrationId>1212</RegistrationId>
    <Company>K. R. Margetson Ltd.</Company>
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    <FinancialStatementAuditsOnly>3</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>1524</RegistrationId>
    <Company>Manning Elliott LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>17-Sep-2021</InspectionReportDate>
    <GlobalNetwork />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-172-manning-elliott-canada.pdf?sfvrsn=7f368627_2</PdfInspectionReport>
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    <RegistrationId>3312</RegistrationId>
    <Company>Saturna Group Chartered Professional Accountants LLP</Company>
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    <RegistrationId>749</RegistrationId>
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    <RegistrationId>2276</RegistrationId>
    <Company>MCM CPAs &amp; Advisors LLP</Company>
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    <RegistrationId>199</RegistrationId>
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    <GlobalNetwork />
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    <RegistrationId>624</RegistrationId>
    <Company>Piercy, Bowler, Taylor &amp; Kern Certified Public Accountants &amp; Business Advisors</Company>
    <Country>United States</Country>
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    <GlobalNetwork />
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    <RegistrationId>1461</RegistrationId>
    <Company>Ernst &amp; Young, S.L.</Company>
    <Country>Spain</Country>
    <InspectionReportDate>09-Sep-2021</InspectionReportDate>
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    <RegistrationId>1171</RegistrationId>
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    <RegistrationId>207</RegistrationId>
    <Company>BPM LLP</Company>
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    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
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    <RegistrationId>782</RegistrationId>
    <Company>Farmer, Fuqua &amp; Huff, P.C.</Company>
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    <RegistrationId>358</RegistrationId>
    <Company>Schneider Downs &amp; Co., Inc.</Company>
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    <RegistrationId>339</RegistrationId>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-160a-mazarsusa.pdf?sfvrsn=75863374_4</PdfInspectionReport>
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    <RegistrationId>677</RegistrationId>
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    <RegistrationId>171</RegistrationId>
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    <RegistrationId>127</RegistrationId>
    <Company>PKF O’Connor Davies, LLP</Company>
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    <RegistrationId>5041</RegistrationId>
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    <RegistrationId>165</RegistrationId>
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    <RegistrationId>673</RegistrationId>
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    <RegistrationId>763</RegistrationId>
    <Company>Maggart &amp; Associates, P.C</Company>
    <Country>United States</Country>
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    <RegistrationId>587</RegistrationId>
    <Company>RBSM LLP</Company>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
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    <RegistrationId>1253</RegistrationId>
    <Company>KPMG SA</Company>
    <Country>France</Country>
    <InspectionReportDate>06-Jul-2021</InspectionReportDate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>264</RegistrationId>
    <Company>Mahoney Sabol &amp; Company, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>06-Jul-2021</InspectionReportDate>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>1330</RegistrationId>
    <Company>PricewaterhouseCoopers S.A.S</Company>
    <Country>Colombia</Country>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>33</PartIADeficiencyRate>
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    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>85</RegistrationId>
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    <RegistrationId>423</RegistrationId>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-132-brown-edwards-company-l-l-p.pdf?sfvrsn=f0af760f_2</PdfInspectionReport>
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    <RegistrationId>91</RegistrationId>
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    <RegistrationId>82</RegistrationId>
    <Company>Morris Davis Chan &amp; Tan LLP</Company>
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    <RegistrationId>457</RegistrationId>
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    <RegistrationId>1124</RegistrationId>
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    <RegistrationId>887</RegistrationId>
    <Company>Isla Lipana &amp; Co.</Company>
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    <InspectionReportDate>06-Jul-2021</InspectionReportDate>
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    <RegistrationId>1443</RegistrationId>
    <Company>Ernst &amp; Young</Company>
    <Country>Taiwan</Country>
    <InspectionReportDate>06-Jul-2021</InspectionReportDate>
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    <RegistrationId>217</RegistrationId>
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    <GlobalNetwork />
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    <RegistrationId>367</RegistrationId>
    <Company>SingerLewak LLP</Company>
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    <GlobalNetwork />
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    <RegistrationId>263</RegistrationId>
    <Company>Rehmann Robson LLC</Company>
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    <RegistrationId>729</RegistrationId>
    <Company>Widmer Roel PC</Company>
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    <RegistrationId>1195</RegistrationId>
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    <RegistrationId>1213</RegistrationId>
    <Company>Dave Banerjee CPA an Accountancy Corporation</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-Jun-2021</InspectionReportDate>
    <GlobalNetwork />
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    <RegistrationId>2258</RegistrationId>
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    <InspectionReportDate>25-Jun-2021</InspectionReportDate>
    <GlobalNetwork />
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    <RegistrationId>1200</RegistrationId>
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    <RegistrationId>252</RegistrationId>
    <Company>OUM &amp; Co. LLP</Company>
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    <RegistrationId>106</RegistrationId>
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    <RegistrationId>222</RegistrationId>
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    <RegistrationId>1366</RegistrationId>
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    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
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    <RegistrationId>1345</RegistrationId>
    <Company>PricewaterhouseCoopers, Taiwan</Company>
    <Country>Taiwan</Country>
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    <RegistrationId>1379</RegistrationId>
    <Company>PricewaterhouseCoopers</Company>
    <Country>Australia</Country>
    <InspectionReportDate>16-Jun-2021</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>24</TotalEngagementPartnersOnIssuerAuditWork>
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-116-pwc-australia.pdf?sfvrsn=80fbe793_2</PdfInspectionReport>
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    <RegistrationId>1120</RegistrationId>
    <Company>PricewaterhouseCoopers Oy</Company>
    <Country>Finland</Country>
    <InspectionReportDate>16-Jun-2021</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RegistrationId>1415</RegistrationId>
    <Company>Ernst &amp; Young Limited Corp.</Company>
    <Country>Panama</Country>
    <InspectionReportDate>16-Jun-2021</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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    <RegistrationId>298</RegistrationId>
    <Company>Ham, Langston &amp; Brezina, LLP</Company>
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    <RegistrationId>566</RegistrationId>
    <Company>Miller Wachman LLP</Company>
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  <InspectionReport>
    <RegistrationId>5270</RegistrationId>
    <Company>Grant Thornton Auditores Independentes</Company>
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    <RegistrationId>3534</RegistrationId>
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    <RegistrationId>237</RegistrationId>
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  <InspectionReport>
    <RegistrationId>684</RegistrationId>
    <Company>Larry Wolfe, C.P.A.</Company>
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    <RegistrationId>2121</RegistrationId>
    <Company>ShineWing Australia</Company>
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    <RegistrationId>285</RegistrationId>
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    <RegistrationId>1462</RegistrationId>
    <Company>Crowe MacKay LLP</Company>
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    <RegistrationId>1210</RegistrationId>
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    <RegistrationId>3627</RegistrationId>
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    <RegistrationId>1250</RegistrationId>
    <Company>Pivot CPAs, P.A.</Company>
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    <RegistrationId>200</RegistrationId>
    <Company>Haskell &amp; White LLP</Company>
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    <RegistrationId>1130</RegistrationId>
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    <RegistrationId>1328</RegistrationId>
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    <RegistrationId>717</RegistrationId>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
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    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>2230</RegistrationId>
    <Company>Fiondella, Milone &amp; LaSaracina LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>18-Mar-2021</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>50</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>270</RegistrationId>
    <Company>Tanner LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>18-Mar-2021</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>5</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-085-tanner-llc.pdf?sfvrsn=ef6272d6_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>756</RegistrationId>
    <Company>De Leon &amp; Company, P.A.</Company>
    <Country>United States</Country>
    <InspectionReportDate>18-Mar-2021</InspectionReportDate>
    <GlobalNetwork />
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    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-082-de-leon.pdf?sfvrsn=2c8a2966_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>251</RegistrationId>
    <Company>Olsen Thielen &amp; Co., Ltd</Company>
    <Country>United States</Country>
    <InspectionReportDate>18-Mar-2021</InspectionReportDate>
    <GlobalNetwork />
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    <PartIADeficiencyRate>50</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-084-olsen-thielen.pdf?sfvrsn=d2c504c3_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1243</RegistrationId>
    <Company>Deloitte Accountants B.V</Company>
    <Country>Netherlands</Country>
    <InspectionReportDate>15-Mar-2021</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>17</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-080-deloitte-accountants-b-v-(netherlands).pdf?sfvrsn=dac2fcc8_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1180</RegistrationId>
    <Company>Deloitte Haskins &amp; Sells LLP</Company>
    <Country>India</Country>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>21</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-078-deloitte-haskins-sells-llp-(india).pdf?sfvrsn=8973630c_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1163</RegistrationId>
    <Company>Deloitte Certified Public Accountants S.A</Company>
    <Country>Greece</Country>
    <InspectionReportDate>11-Mar-2021</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2019</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>5</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-077-deloitte-certified-public-accountants-s-a-(greece).pdf?sfvrsn=d9330c6a_2</PdfInspectionReport>
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    <RegistrationId>1153</RegistrationId>
    <Company>Galaz, Yamazaki, Ruiz, Urquiza, S.C</Company>
    <Country>Mexico</Country>
    <InspectionReportDate>11-Mar-2021</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>67</PartIADeficiencyRate>
    <InspectionYear>2019</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>41</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>35</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>2</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-079-galaz-yamazaki-ruiz-urquiza-s-c-(mexico).pdf?sfvrsn=bd38c168_2</PdfInspectionReport>
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    <RegistrationId>1318</RegistrationId>
    <Company>PricewaterhouseCoopers AS</Company>
    <Country>Norway</Country>
    <InspectionReportDate>24-Feb-2021</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>9</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-075-pricewaterhousecoopers-as-(norway).pdf?sfvrsn=afaa9e00_2</PdfInspectionReport>
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    <RegistrationId>6189</RegistrationId>
    <Company>Buchbinder Tunick &amp; Company LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-Feb-2021</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>50</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-066-buchbinder-tunick-company-llp.pdf?sfvrsn=e36f2a98_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>448</RegistrationId>
    <Company>Kronick Kalada Berdy &amp; Co, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-Feb-2021</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-070-kronick-kalada-berdy-co-p.pdf?sfvrsn=d527fcc_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>2240</RegistrationId>
    <Company>Bencivenga Ward &amp; Company CPA’s, PC</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-Feb-2021</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-065-bencivenga-ward-company-cpa-s-pc.pdf?sfvrsn=8da28a93_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>396</RegistrationId>
    <Company>Postlethwaite &amp; Netterville, APAC</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-Feb-2021</InspectionReportDate>
    <GlobalNetwork />
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-074-postlethwaite-netterville-apac.pdf?sfvrsn=440e2238_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>2468</RegistrationId>
    <Company>Citrin Cooperman &amp; Company, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-Feb-2021</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-067-citrin-cooperman-company-llp.pdf?sfvrsn=3a14882f_2</PdfInspectionReport>
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    <RegistrationId>474</RegistrationId>
    <Company>Novogradac &amp; Company LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-Feb-2021</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>3024</RegistrationId>
    <Company>West &amp; Company, LLC</Company>
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    <InspectionReportDate>24-Feb-2021</InspectionReportDate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>1051</RegistrationId>
    <Company>KPMG LLP</Company>
    <Country>Singapore</Country>
    <InspectionReportDate>24-Feb-2021</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>130</RegistrationId>
    <Company>Lumsden &amp; McCormick, LLP</Company>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>429</RegistrationId>
    <Company>Louis Plung &amp; Company, LLP</Company>
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    <InspectionReportDate>24-Feb-2021</InspectionReportDate>
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    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-071a-louis-plung-expanded.pdf?sfvrsn=b4b2e6ce_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>5348</RegistrationId>
    <Company>Frost, PLLC</Company>
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    <InspectionReportDate>24-Feb-2021</InspectionReportDate>
    <GlobalNetwork />
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    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-068-frost-pllc.pdf?sfvrsn=8c02ec17_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1277</RegistrationId>
    <Company>Ernst &amp; Young Ltd.</Company>
    <Country>Bermuda</Country>
    <InspectionReportDate>23-Feb-2021</InspectionReportDate>
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    <TotalEngagementPartnersOnIssuerAuditWork>5</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-062-ernst-young-ltd-(bermuda).pdf?sfvrsn=97ad28_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>5070</RegistrationId>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>7</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>2</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-063-kpmg-sas-(colombia).pdf?sfvrsn=e497ad97_3</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>2287</RegistrationId>
    <Company>Abelovich, Polano &amp; Asociados S.R.L</Company>
    <Country>Argentina</Country>
    <InspectionReportDate>23-Feb-2021</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2019</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-061-abelovich-polano-asociados-s-r-l-(argentina).pdf?sfvrsn=c0739517_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>862</RegistrationId>
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    <GlobalNetwork />
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    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-064-sf-partnership-llp-(canada).pdf?sfvrsn=ea7f1395_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1021</RegistrationId>
    <Company>KPMG AG Wirtschaftspruefungsgesellschaft</Company>
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    <InspectionReportDate>16-Feb-2021</InspectionReportDate>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-060-kpmg-ag-wirtschaftspruefungsgesellschaft-(germany).pdf?sfvrsn=dec06c3_2</PdfInspectionReport>
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    <RegistrationId>1411</RegistrationId>
    <Company>Ernst Young Chartered Accountants</Company>
    <Country>Ireland</Country>
    <InspectionReportDate>11-Feb-2021</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <TotalEngagementPartnersOnIssuerAuditWork>26</TotalEngagementPartnersOnIssuerAuditWork>
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    <RegistrationId>1294</RegistrationId>
    <Company>Deloitte Statsautoriseret Revisionspartnerselskab</Company>
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    <InspectionReportDate>11-Feb-2021</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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    <RegistrationId>1147</RegistrationId>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>0</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-055-deloitte-llp-(uk).pdf?sfvrsn=b75df245_2</PdfInspectionReport>
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    <RegistrationId>1522</RegistrationId>
    <Company>Ernst  Young Audit S.A.S</Company>
    <Country>Colombia</Country>
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    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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    <RegistrationId>1437</RegistrationId>
    <Company>Ernst Young Han Young</Company>
    <Country>South Korea</Country>
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    <RegistrationId>422</RegistrationId>
    <Company>ACM LLP</Company>
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    <RegistrationId>180</RegistrationId>
    <Company>George Johnson &amp; Company, P.C.</Company>
    <Country>United States</Country>
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    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>169</RegistrationId>
    <Company>Sanville &amp; Company</Company>
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  <InspectionReport>
    <RegistrationId>2982</RegistrationId>
    <Company>Briggs &amp; Veselka Co., LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>05-Feb-2021</InspectionReportDate>
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    <RegistrationId>674</RegistrationId>
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    <RegistrationId>72</RegistrationId>
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    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>2324</RegistrationId>
    <Company>GreerWalker LLP</Company>
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  <InspectionReport>
    <RegistrationId>27</RegistrationId>
    <Company>PKF, LLP</Company>
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    <InspectionReportDate>02-Feb-2021</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>5630</RegistrationId>
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    <InspectionReportDate>02-Feb-2021</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>3501</RegistrationId>
    <Company>DBBMCKENNON</Company>
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    <GlobalNetwork />
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  <InspectionReport>
    <RegistrationId>1396</RegistrationId>
    <Company>Ernst &amp; Young Accountants LLP</Company>
    <Country>Netherlands</Country>
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    <RegistrationId>5341</RegistrationId>
    <Company>Manohar Chowdhry &amp; Associates</Company>
    <Country>India</Country>
    <InspectionReportDate>21-Jan-2021</InspectionReportDate>
    <GlobalNetwork />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-041-manohar-chowdhry-associates-(india).pdf?sfvrsn=d0b989eb_2</PdfInspectionReport>
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    <RegistrationId>215</RegistrationId>
    <Company>Frazier &amp; Deeter, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>21-Jan-2021</InspectionReportDate>
    <GlobalNetwork />
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  <InspectionReport>
    <RegistrationId>2991</RegistrationId>
    <Company>Crowe Sydney</Company>
    <Country>Australia</Country>
    <InspectionReportDate>21-Jan-2021</InspectionReportDate>
    <GlobalNetwork />
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    <RegistrationId>342</RegistrationId>
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    <RegistrationId>1433</RegistrationId>
    <Company>Ernst &amp; Young AB</Company>
    <Country>Sweden</Country>
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    <RegistrationId>5047</RegistrationId>
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    <RegistrationId>2416</RegistrationId>
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    <RegistrationId>3223</RegistrationId>
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    <RegistrationId>1940</RegistrationId>
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    <RegistrationId>800</RegistrationId>
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    <RegistrationId>261</RegistrationId>
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    <RegistrationId>392</RegistrationId>
    <Company>Wolf &amp; Company, P.C.</Company>
    <Country>United States</Country>
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    <RegistrationId>274</RegistrationId>
    <Company>EisnerAmper LLP</Company>
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    <RegistrationId>613</RegistrationId>
    <Company>Yount, Hyde &amp; Barbour, P.C.</Company>
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    <RegistrationId>23</RegistrationId>
    <Company>Baker Tilly Virchow Krause, LLP</Company>
    <Country>United States</Country>
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    <RegistrationId>601</RegistrationId>
    <Company>LaPorte, A Professional Accounting Corporation</Company>
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    <RegistrationId>74</RegistrationId>
    <Company>S. R. Snodgrass, P.C.</Company>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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  <InspectionReport>
    <RegistrationId>925</RegistrationId>
    <Company>Cohen &amp; Company, Ltd.</Company>
    <Country>United States</Country>
    <InspectionReportDate>17-Dec-2020</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>9</FinancialStatementAuditsOnly>
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    <RegistrationId>1069</RegistrationId>
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    <RegistrationId>173</RegistrationId>
    <Company>Crowe LLP</Company>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>11</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>3</FinancialStatementAuditsOnly>
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    <RegistrationId>324</RegistrationId>
    <Company>Macias Gini &amp; O'Connell LLP</Company>
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    <RegistrationId>647</RegistrationId>
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    <RegistrationId>248</RegistrationId>
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    <RegistrationId>185</RegistrationId>
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    <RegistrationId>238</RegistrationId>
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    <RegistrationId>1121</RegistrationId>
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    <RegistrationId>34</RegistrationId>
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    <RegistrationId>688</RegistrationId>
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    <RegistrationId>659</RegistrationId>
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    <RegistrationId>49</RegistrationId>
    <Company>RSM US LLP</Company>
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    <RegistrationId>42</RegistrationId>
    <Company>Ernst &amp; Young LLP</Company>
    <Country>United States</Country>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>54</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>6</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>206</RegistrationId>
    <Company>MaloneBailey LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>17-Dec-2020</InspectionReportDate>
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    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2019</InspectionYear>
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    <InspectionType>Annually Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR>1</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>11</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>879</RegistrationId>
    <Company>EEPB Company</Company>
    <Country>United States</Country>
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    <RegistrationId>2317</RegistrationId>
    <Company>Caron &amp; Bletzer, PLLC</Company>
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    <FinancialStatementAuditsOnly>2</FinancialStatementAuditsOnly>
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  <InspectionReport>
    <RegistrationId>1375</RegistrationId>
    <Company>Fahn Kanne &amp; Co.</Company>
    <Country>Israel</Country>
    <InspectionReportDate>17-Dec-2020</InspectionReportDate>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-018-fahn-kanne.pdf?sfvrsn=c9f47b74_6</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>2398</RegistrationId>
    <Company>Moody, Famiglietti &amp; Andronico, LLP</Company>
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    <RegistrationId>243</RegistrationId>
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    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-003a-bdo-usa-llp.pdf?sfvrsn=e83daee8_2</PdfInspectionReport>
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    <RegistrationId>929</RegistrationId>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2021-021-perkins.pdf?sfvrsn=e66996a3_6</PdfInspectionReport>
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    <RegistrationId>49</RegistrationId>
    <Company>RSM US LLP</Company>
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    <RegistrationId>1027</RegistrationId>
    <Company>KPMG Auditores, S.L.</Company>
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    <RegistrationId>1232</RegistrationId>
    <Company>Raymond Chabot Grant Thornton LLP</Company>
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    <InspectionReportDate>27-Aug-2020</InspectionReportDate>
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    <RegistrationId>206</RegistrationId>
    <Company>MaloneBailey, LLP</Company>
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    <FinancialStatementAuditsOnly>7</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2020-015-malonebaileyef8d378f-3bd4-43b2-92fc-30428aaea8e3.pdf?sfvrsn=b573238e_4</PdfInspectionReport>
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    <RegistrationId>173</RegistrationId>
    <Company>Crowe LLP</Company>
    <Country>United States</Country>
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    <RegistrationId>688</RegistrationId>
    <Company>Marcum LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>05-Aug-2020</InspectionReportDate>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>3</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>7</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2020-016a-marcum.pdf?sfvrsn=f24c4830_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>925</RegistrationId>
    <Company>Cohen &amp; Company, Ltd.</Company>
    <Country>United States</Country>
    <InspectionReportDate>05-Aug-2020</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>8</TotalAuditsReviewed>
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    <TotalIssuerAuditClients xsi:nil="true" />
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    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
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    <RiskBasedSelections>8</RiskBasedSelections>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>0</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>8</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2020-014-cohen.pdf?sfvrsn=be3175da_2</PdfInspectionReport>
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    <RegistrationId>243</RegistrationId>
    <Company>BDO USA, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Apr-2020</InspectionReportDate>
    <GlobalNetwork>BDO International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>11</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>48</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients xsi:nil="true" />
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    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
    <RiskBasedSelections>18</RiskBasedSelections>
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>23</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>20</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>3</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2020-007a-bdo-expanded.pdf?sfvrsn=cc9a2676_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>238</RegistrationId>
    <Company>PricewaterhouseCoopers LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Apr-2020</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>14</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>55</TotalAuditsReviewed>
    <PartIADeficiencyRate>25</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
    <RiskBasedSelections>45</RiskBasedSelections>
    <RandomSelections>10</RandomSelections>
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>54</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>45</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>10</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2020-012-pricewaterhousecoopers-llp.pdf?sfvrsn=648a02ca_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>42</RegistrationId>
    <Company>Ernst &amp; Young LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Apr-2020</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>14</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>54</TotalAuditsReviewed>
    <PartIADeficiencyRate>26</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
    <RiskBasedSelections>44</RiskBasedSelections>
    <RandomSelections>10</RandomSelections>
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>54</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>53</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2020-009-ernst-young-llp-expanded.pdf?sfvrsn=248af148_5</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>34</RegistrationId>
    <Company>Deloitte &amp; Touche LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Apr-2020</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>6</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>52</TotalAuditsReviewed>
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    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients xsi:nil="true" />
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    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>51</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>49</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>3</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2020-008a-dt2018-expanded.pdf?sfvrsn=67ff037c_6</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>185</RegistrationId>
    <Company>KPMG LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Apr-2020</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>19</AuditsWithPartIADeficiencies>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>51</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR>51</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>1</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2020-011a-kpmg-2018.pdf?sfvrsn=de930fca_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>248</RegistrationId>
    <Company>Grant Thornton LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Apr-2020</InspectionReportDate>
    <GlobalNetwork>Grant Thornton International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>8</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>32</TotalAuditsReviewed>
    <PartIADeficiencyRate>25</PartIADeficiencyRate>
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    <TotalIssuerAuditClients xsi:nil="true" />
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    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>32</AuditsInWhichTheFirmWasTheLeadAuditor>
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    <IntegratedAuditsOfFinancialStatementsAndICFR>27</IntegratedAuditsOfFinancialStatementsAndICFR>
    <FinancialStatementAuditsOnly>5</FinancialStatementAuditsOnly>
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2020-010a-gt-expanded.pdf?sfvrsn=3f09c0f0_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1357</RegistrationId>
    <Company>KPMG Samjong Accounting Corp. </Company>
    <Country>South Korea</Country>
    <InspectionReportDate>16-Jan-2020</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>23</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>57</RegistrationId>
    <Company>Dixon Hughes Goodman LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>16-Jan-2020</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>4</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>5</TotalAuditsReviewed>
    <PartIADeficiencyRate>80</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>21</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2020-004-dixon-hughes-goodman-llp.pdf?sfvrsn=652181ee_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>5395</RegistrationId>
    <Company>Marcum Bernstein &amp; Pinchuk LLP </Company>
    <Country>United States</Country>
    <InspectionReportDate>16-Jan-2020</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>19</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>3</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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  <InspectionReport>
    <RegistrationId>1173</RegistrationId>
    <Company>Dale Matheson Carr-Hilton LaBonte LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>16-Jan-2020</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>33</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>6</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2020-003-dale-matheson-carr-hilton-labonte-llp-canada.pdf?sfvrsn=1d900d86_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>659</RegistrationId>
    <Company>Moss Adams LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-Nov-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>10</TotalAuditsReviewed>
    <PartIADeficiencyRate>30</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>125</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>51</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2020-002-moss-adams-llp.pdf?sfvrsn=cbe3abf5_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1521</RegistrationId>
    <Company>EY S.p.A.</Company>
    <Country>Italy</Country>
    <InspectionReportDate>25-Nov-2019</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>3</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>64</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>44</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2020-001-ey-s-p-a--italy.pdf?sfvrsn=696ad914_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1387</RegistrationId>
    <Company>PricewaterhouseCoopers Auditing Company SA</Company>
    <Country>Greece</Country>
    <InspectionReportDate>04-Nov-2019</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>6</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>4</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-142-pricewaterhousecoopers-auditing-company-sa-greece.pdf?sfvrsn=541b2569_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1295</RegistrationId>
    <Company>BDO LLP</Company>
    <Country>United Kingdom</Country>
    <InspectionReportDate>04-Nov-2019</InspectionReportDate>
    <GlobalNetwork>BDO International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>3</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>18</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>18</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-141-bdo-llp-uk.pdf?sfvrsn=ad78c1b3_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>5988</RegistrationId>
    <Company>BDO AG</Company>
    <Country>Switzerland</Country>
    <InspectionReportDate>04-Nov-2019</InspectionReportDate>
    <GlobalNetwork>BDO International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>0</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>7</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>3</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>2</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-140-bdo-ag-switzerland.pdf?sfvrsn=feffeb01_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1306</RegistrationId>
    <Company>PricewaterhouseCoopers Auditores, S.L.</Company>
    <Country>Spain</Country>
    <InspectionReportDate>10-Oct-2019</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>67</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>43</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>28</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>2</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-139-pricewaterhousecoopers-auditores-sl-spain.pdf?sfvrsn=9e42703_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>306</RegistrationId>
    <Company>BMKR LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-Sep-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>4</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-124-bmkr-llp.pdf?sfvrsn=7c9c71d6_1</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1116</RegistrationId>
    <Company>KPMG</Company>
    <Country>Ireland</Country>
    <InspectionReportDate>25-Sep-2019</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>4</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>27</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>18</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-132-kpmg-ireland.pdf?sfvrsn=e35dc8e_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>3444</RegistrationId>
    <Company>MJF &amp; Associates, APC</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-Sep-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>8</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-134-mjf-associates-apc.pdf?sfvrsn=1a3f427b_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>76</RegistrationId>
    <Company>Turner, Stone &amp; Company, L.L.P.</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-Sep-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>24</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>3</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>3</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-137-turner-stone-company-llp.pdf?sfvrsn=7c4f1a48_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1402</RegistrationId>
    <Company>Grant Thornton</Company>
    <Country>Ireland</Country>
    <InspectionReportDate>25-Sep-2019</InspectionReportDate>
    <GlobalNetwork>Grant Thornton International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>2</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-128-grant-thornton-ireland.pdf?sfvrsn=13643540_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1216</RegistrationId>
    <Company>KPMG</Company>
    <Country>Panama</Country>
    <InspectionReportDate>25-Sep-2019</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>2</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>3</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-133-kpmg-panama.pdf?sfvrsn=9f04ecc2_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>6117</RegistrationId>
    <Company>Heaton &amp; Company, PLLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-Sep-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>6</TotalAuditsReviewed>
    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>58</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>3</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>6</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-130-heaton-company-pllc.pdf?sfvrsn=b28f4f3e_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>6167</RegistrationId>
    <Company>Thayer O’Neal Company, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-Sep-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>17</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-136-thayer-oneal-company-llc.pdf?sfvrsn=66f39a6a_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1263</RegistrationId>
    <Company>Ernst &amp; Young LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>25-Sep-2019</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>4</TotalAuditsReviewed>
    <PartIADeficiencyRate>25</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>33</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>34</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>38</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>3</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-127-ernst-young-llp-canada.pdf?sfvrsn=d3892126_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>229</RegistrationId>
    <Company>Daszkal Bolton LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-Sep-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>14</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>3</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-125-daszkal-bolton-llp.pdf?sfvrsn=8bd96f89_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1364</RegistrationId>
    <Company>PricewaterhouseCoopers Consultores Auditores SpA</Company>
    <Country>Chile</Country>
    <InspectionReportDate>25-Sep-2019</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>6</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>9</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>11</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-135-pricewaterhousecoopers-consultores-auditores-spa-chile.pdf?sfvrsn=af471286_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>3103</RegistrationId>
    <Company>Interexpertiza LLC</Company>
    <Country>Russia</Country>
    <InspectionReportDate>25-Sep-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>0</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>2</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>0</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>2</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-131-interexpertiza-llc-russia.pdf?sfvrsn=2f3379e4_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1517</RegistrationId>
    <Company>BDO East Coast Partnership</Company>
    <Country>Australia</Country>
    <InspectionReportDate>25-Sep-2019</InspectionReportDate>
    <GlobalNetwork>BDO International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>5</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>4</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-123-bdo-east-coast-partnership-australia.pdf?sfvrsn=f16eb452_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1390</RegistrationId>
    <Company>Grant Thornton LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>25-Sep-2019</InspectionReportDate>
    <GlobalNetwork>Grant Thornton International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>10</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>8</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>2</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-129-grant-thornton-llp-canada.pdf?sfvrsn=4d3d9bbf_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>6283</RegistrationId>
    <Company>Wang Certified Public Accountant, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-Sep-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-138-wang-certified-public-accountant-pc.pdf?sfvrsn=f7cdc06e_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1756</RegistrationId>
    <Company>Deloitte &amp; Associes</Company>
    <Country>France</Country>
    <InspectionReportDate>25-Sep-2019</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>3</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>50</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>18</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-126-deloitte-associes-france.pdf?sfvrsn=dc549e76_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>42</RegistrationId>
    <Company>Ernst &amp; Young LLP </Company>
    <Country>United States</Country>
    <InspectionReportDate>12-Sep-2019</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>17</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>55</TotalAuditsReviewed>
    <PartIADeficiencyRate>31</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>54</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-122-2017-ernst-young-llp.pdf?sfvrsn=9bfe509b_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>2716</RegistrationId>
    <Company>PLS CPA A Professional Corporation</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-Jul-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>18</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-117-pls-cpa-a-professional-corporation.pdf?sfvrsn=4c454d5a_1</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>711</RegistrationId>
    <Company>Friedman LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-Jul-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>6</TotalAuditsReviewed>
    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>56</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>10</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>6</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-115-friedman-llp.pdf?sfvrsn=2d5d80fb_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1259</RegistrationId>
    <Company>PwC Wirtschaftsprüfung GmbH</Company>
    <Country>Austria</Country>
    <InspectionReportDate>25-Jul-2019</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>0</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>13</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>3</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>0</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>3</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-119-pwc-wirtschaftspr-fung-gmbh-austria.pdf?sfvrsn=b0a73223_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1141</RegistrationId>
    <Company>KPMG Cardenas Dosal, S. C.</Company>
    <Country>Mexico</Country>
    <InspectionReportDate>25-Jul-2019</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>2</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>42</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>40</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-116-kpmg-cardenas-dosal-sc-mexico.pdf?sfvrsn=8d7b1961_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>731</RegistrationId>
    <Company>Davidson &amp; Company LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>25-Jul-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>25</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>7</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>3</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-114-davidson-company-llp.pdf?sfvrsn=ed3a981e_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>6413</RegistrationId>
    <Company>ZH CPA, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-Jul-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>4</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-121-zh-cpa-llc.pdf?sfvrsn=d4e0d3de_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>45</RegistrationId>
    <Company>Vavrinek, Trine, Day &amp; Co., LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-Jul-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>7</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>5</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-120-vavrinek-trine-day-co-llp.pdf?sfvrsn=91ecfb52_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1349</RegistrationId>
    <Company>Price Waterhouse &amp; Co S.R.L.</Company>
    <Country>Argentina</Country>
    <InspectionReportDate>25-Jul-2019</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>16</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>23</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>27</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-118-price-waterhouse-co-srl-argentina.pdf?sfvrsn=bcc3f75e_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>3984</RegistrationId>
    <Company>Velásquez, Mazuelos y Asociados Sociedad Civil de Responsabilidad Limitada</Company>
    <Country>Peru</Country>
    <InspectionReportDate>20-Jun-2019</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>0</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>10</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>6</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>0</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>2</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-113-vel-squez-mazuelos-asociados-sociedad-civil-responsabilidad-limitada-dt-peru.pdf?sfvrsn=eae7d958_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>243</RegistrationId>
    <Company>BDO USA, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Jun-2019</InspectionReportDate>
    <GlobalNetwork>BDO International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>9</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>23</TotalAuditsReviewed>
    <PartIADeficiencyRate>39</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
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    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>23</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-085a-bdo-usa-expanded.pdf?sfvrsn=dfa6ef9d_4</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1316</RegistrationId>
    <Company>Gaveglio Aparicio y Asociados S. Civil de R.L.</Company>
    <Country>Peru</Country>
    <InspectionReportDate>20-Jun-2019</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>67</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>2</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-107-gaveglio-aparicio-asociados-s-civil-rl-pwc-peru.pdf?sfvrsn=afe2a5a7_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1363</RegistrationId>
    <Company>KPMG AS</Company>
    <Country>Norway</Country>
    <InspectionReportDate>20-Jun-2019</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>9</TotalEngagementPartnersOnIssuerAuditWork>
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    <RegistrationId>271</RegistrationId>
    <Company>PricewaterhouseCoopers LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>20-Jun-2019</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>7</TotalAuditsReviewed>
    <PartIADeficiencyRate>29</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>69</TotalEngagementPartnersOnIssuerAuditWork>
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    <RegistrationId>32</RegistrationId>
    <Company>Armanino LLP</Company>
    <Country>United States</Country>
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    <TargetTeamSelections xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>1081</RegistrationId>
    <Company>PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab</Company>
    <Country>Denmark</Country>
    <InspectionReportDate>20-Jun-2019</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1025</RegistrationId>
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    <InspectionReportDate>20-Jun-2019</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>5525</RegistrationId>
    <Company>Fruci &amp; Associates II, PLLC</Company>
    <Country>United States</Country>
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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  <InspectionReport>
    <RegistrationId>1395</RegistrationId>
    <Company>PricewaterhouseCoopers Accountants N.V.</Company>
    <Country>Netherlands</Country>
    <InspectionReportDate>20-Jun-2019</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>1191</RegistrationId>
    <Company>Deloitte AS</Company>
    <Country>Norway</Country>
    <InspectionReportDate>23-May-2019</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>1168</RegistrationId>
    <Company>KPMG</Company>
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    <InspectionReportDate>23-May-2019</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>572</RegistrationId>
    <Company>Weinberg &amp; Company, P. A.</Company>
    <Country>United States</Country>
    <InspectionReportDate>23-May-2019</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>1118</RegistrationId>
    <Company>KPMG LLP</Company>
    <Country>United Kingdom</Country>
    <InspectionReportDate>23-May-2019</InspectionReportDate>
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    <RegistrationId>1347</RegistrationId>
    <Company>PricewaterhouseCoopers Audit</Company>
    <Country>France</Country>
    <InspectionReportDate>23-May-2019</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>1251</RegistrationId>
    <Company>Ernst &amp; Young GmbH Wirtschaftspruefungsgesellschaft</Company>
    <Country>Germany</Country>
    <InspectionReportDate>23-May-2019</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1721</RegistrationId>
    <Company>Ernst &amp; Young LLC</Company>
    <Country>Russia</Country>
    <InspectionReportDate>30-Apr-2019</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1403</RegistrationId>
    <Company>PricewaterhouseCoopers Ltd.</Company>
    <Country>Bermuda</Country>
    <InspectionReportDate>30-Apr-2019</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>2</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>7</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>7</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
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    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
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  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1208</RegistrationId>
    <Company>Deloitte LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>30-Apr-2019</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>5</TotalAuditsReviewed>
    <PartIADeficiencyRate>20</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>38</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>25</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>40</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>4</AuditsInWhichTheFirmWasTheLeadAuditor>
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    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-087-deloitte-llp-canada.pdf?sfvrsn=591b2238_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>3687</RegistrationId>
    <Company>Schulman Lobel Zand Katzen Williams &amp; Blackman LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Apr-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-096-schulman-lobel-zand-katzen-williams-blackman-llp.pdf?sfvrsn=5a955169_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1712</RegistrationId>
    <Company>Ernst &amp; Young Associates LLP</Company>
    <Country>India</Country>
    <InspectionReportDate>30-Apr-2019</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>1</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-088-ernst-young-associates-llp-india.pdf?sfvrsn=f25aae7d_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1012</RegistrationId>
    <Company>KPMG Accountants N.V.</Company>
    <Country>Netherlands</Country>
    <InspectionReportDate>30-Apr-2019</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>7</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>29</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>27</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-092-kpmg-accountants-n-v-netherlands.pdf?sfvrsn=653b3093_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1755</RegistrationId>
    <Company>SyCip Gorres Velayo &amp; Co.</Company>
    <Country>Philippines</Country>
    <InspectionReportDate>30-Apr-2019</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>12</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>10</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>2</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-097-sycip-gorres-velayo-co-ey-philippines.pdf?sfvrsn=f0b6f716_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1235</RegistrationId>
    <Company>Deloitte AG</Company>
    <Country>Switzerland</Country>
    <InspectionReportDate>30-Apr-2019</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>21</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>7</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>2</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-086-deloitte-ag-switzerland.pdf?sfvrsn=8635cbcd_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>5837</RegistrationId>
    <Company>Hall &amp; Company Certified Public Accountants &amp; Consultants, Inc.</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Apr-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>14</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>3</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-091-hall-company-certified-public-accountants-consultants.pdf?sfvrsn=1c291911_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1431</RegistrationId>
    <Company>EY Servicios Profesionales de Auditoria y Asesorias SpA </Company>
    <Country>Chile</Country>
    <InspectionReportDate>30-Apr-2019</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>4</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>19</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>13</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-090-ey-servicios-profesionales-auditoria-asesorias-spa-chile.pdf?sfvrsn=e32c2aec_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1275</RegistrationId>
    <Company>PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft</Company>
    <Country>Germany</Country>
    <InspectionReportDate>30-Apr-2019</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>67</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>113</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>33</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>0</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>3</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-093-pricewaterhousecoopers-gmbh-wirtschaftspr-fungsgesellschaft-germany.pdf?sfvrsn=6184e455_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1103</RegistrationId>
    <Company>Samil PricewaterhouseCoopers</Company>
    <Country>South Korea</Country>
    <InspectionReportDate>30-Apr-2019</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>4</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>34</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>19</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-095-samil-pricewaterhousecoopers-pwc-korea.pdf?sfvrsn=837e8cc1_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>6237</RegistrationId>
    <Company>AJ Robbins CPA LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Apr-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>5</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-098-aj-robbins-cpa-llc.pdf?sfvrsn=94e735ba_1</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1462</RegistrationId>
    <Company>Crowe MacKay LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>11-Apr-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>4</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-084-crowe-mackay-llp.pdf?sfvrsn=df0e5c04_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1009</RegistrationId>
    <Company>KPMG AZSA LLC</Company>
    <Country>Japan</Country>
    <InspectionReportDate>28-Mar-2019</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>67</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>6</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>42</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>36</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-080-kpmg-azsa-llc-japan.pdf?sfvrsn=491e1d9b_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>656</RegistrationId>
    <Company>EKS&amp;H, LLLP </Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Mar-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>4</TotalAuditsReviewed>
    <PartIADeficiencyRate>25</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>44</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>15</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>4</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-078-eks-h-lllp.pdf?sfvrsn=3e30c81_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>287</RegistrationId>
    <Company>Liggett &amp; Webb, P.A.</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Mar-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>4</TotalAuditsReviewed>
    <PartIADeficiencyRate>75</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>44</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>6</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>4</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-081-liggett-webb-pa.pdf?sfvrsn=2ae92c48_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1757</RegistrationId>
    <Company>Ernst &amp; Young Godkendt Revisionspartnerselskab</Company>
    <Country>Denmark</Country>
    <InspectionReportDate>28-Mar-2019</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>8</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>7</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>2</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-079-ernst-young-godkendt-revisionspartnerselskab-denmark.pdf?sfvrsn=3c81a43b_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1284</RegistrationId>
    <Company>MANCERA, S.C.</Company>
    <Country>Mexico</Country>
    <InspectionReportDate>28-Mar-2019</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>4</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>63</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>37</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-082-mancera-sc-ey-mexico.pdf?sfvrsn=e1646bc7_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>451</RegistrationId>
    <Company>Padgett, Stratemann &amp; Co., L.L.P.</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Mar-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>0</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
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  </InspectionReport>
  <InspectionReport>
    <RegistrationId>248</RegistrationId>
    <Company>Grant Thornton LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>21-Mar-2019</InspectionReportDate>
    <GlobalNetwork>Grant Thornton International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>6</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>34</TotalAuditsReviewed>
    <PartIADeficiencyRate>18</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>34</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-043-grant-thornton-llp.pdf?sfvrsn=9df84fc4_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>238</RegistrationId>
    <Company>PricewaterhouseCoopers LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Feb-2019</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>13</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>55</TotalAuditsReviewed>
    <PartIADeficiencyRate>24</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>54</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-044-pricewaterhousecoopers-llp.pdf?sfvrsn=67aa4cc7_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>6100</RegistrationId>
    <Company>HLB Mann Judd</Company>
    <Country>Australia</Country>
    <InspectionReportDate>28-Feb-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-075-hlb-mann-judd-australia.pdf?sfvrsn=d2147967_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1351</RegistrationId>
    <Company>PricewaterhouseCoopers Auditores Independentes </Company>
    <Country>Brazil</Country>
    <InspectionReportDate>28-Feb-2019</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>9</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>78</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>40</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-077-pricewaterhousecoopers-auditores-independentes-brazil.pdf?sfvrsn=2e23a8da_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1194</RegistrationId>
    <Company>PricewaterhouseCoopers ABAS Ltd.</Company>
    <Country>Thailand</Country>
    <InspectionReportDate>28-Feb-2019</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>18</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>13</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>2</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-076-pricewaterhousecoopers-abas-thailand.pdf?sfvrsn=809bc1e7_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>136</RegistrationId>
    <Company>Berry, Dunn, McNeil &amp; Parker, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Feb-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>4</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>3</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-072-berry-dunn-mcneil-parker-llc.pdf?sfvrsn=3bc71624_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1197</RegistrationId>
    <Company>Brightman Almagor Zohar &amp; Co.</Company>
    <Country>Israel</Country>
    <InspectionReportDate>28-Feb-2019</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>11</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>6</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>4</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-073-brightman-almagor-zohar-israel.pdf?sfvrsn=6ef81168_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1098</RegistrationId>
    <Company>Deloitte Anjin LLC</Company>
    <Country>South Korea</Country>
    <InspectionReportDate>28-Feb-2019</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>26</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>7</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>2</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-074-deloitte-anjin-llc-korea.pdf?sfvrsn=2cfa7d81_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1460</RegistrationId>
    <Company>Ernst &amp; Young AG</Company>
    <Country>Switzerland</Country>
    <InspectionReportDate>07-Feb-2019</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>5</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>47</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>28</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-071-ernst-young-ag-switzerland.pdf?sfvrsn=bb63745b_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>185</RegistrationId>
    <Company>KPMG LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-Jan-2019</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>26</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>52</TotalAuditsReviewed>
    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>51</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-002-kpmg-llp-2017.pdf?sfvrsn=3d1b75fe_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>185</RegistrationId>
    <Company>KPMG LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>15-Jan-2019</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>22</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>51</TotalAuditsReviewed>
    <PartIADeficiencyRate>43</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>50</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-001-kpmg-llp-2016.pdf?sfvrsn=5dc4b445_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>444</RegistrationId>
    <Company>DeCoria, Maichel &amp; Teague, PS</Company>
    <Country>United States</Country>
    <InspectionReportDate>02-Jan-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>12</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>3</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-052-decoria-maichel-teague-ps.pdf?sfvrsn=ec4cb24b_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>611</RegistrationId>
    <Company>UHY McGovern Hurley LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>02-Jan-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>67</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>3</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>3</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-069-uhy-mcgovern-hurley-llp-canada.pdf?sfvrsn=e49894c5_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1088</RegistrationId>
    <Company>Deloitte &amp; Co. S.A.</Company>
    <Country>Argentina</Country>
    <InspectionReportDate>02-Jan-2019</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>67</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>4</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>14</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>16</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-053-deloitte-co-sa-argentina.pdf?sfvrsn=ca3f0e12_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>5910</RegistrationId>
    <Company>Yu Certified Public Accountant, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>02-Jan-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-070-yu-certified-public-accountant.pdf?sfvrsn=784d77a7_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1820</RegistrationId>
    <Company>Swalm &amp; Associates, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>02-Jan-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>3</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>3</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-068-swalm-associates.pdf?sfvrsn=bba5603b_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>3289</RegistrationId>
    <Company>Accell Audit &amp; Compliance, P.A.</Company>
    <Country>United States</Country>
    <InspectionReportDate>02-Jan-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>5</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-045-accell-audit-compliance-pa.pdf?sfvrsn=52d9e883_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>2704</RegistrationId>
    <Company>Crowe Horwath First Trust LLP</Company>
    <Country>Singapore</Country>
    <InspectionReportDate>02-Jan-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>1</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-050-crowe-horwath-first-trust-llp-singapore.pdf?sfvrsn=4a994f32_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>523</RegistrationId>
    <Company>Mitchell &amp; Titus, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>02-Jan-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>10</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-064-mitchell-titus-llp.pdf?sfvrsn=e967b43c_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>543</RegistrationId>
    <Company>Michael Trokey &amp; Company, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>02-Jan-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>0</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-063-michael-trokey-company-pc.pdf?sfvrsn=1543b62d_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1034</RegistrationId>
    <Company>BDO LLP</Company>
    <Country>Singapore</Country>
    <InspectionReportDate>02-Jan-2019</InspectionReportDate>
    <GlobalNetwork>BDO International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>0</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-047-bdo-llp-singapore.pdf?sfvrsn=116b05d2_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>3482</RegistrationId>
    <Company>BrookWeiner L.L.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>02-Jan-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>3</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-049-brookweiner-llc.pdf?sfvrsn=c2e0fe97_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1032</RegistrationId>
    <Company>Deloitte Auditores y Consultores Limitada</Company>
    <Country>Chile</Country>
    <InspectionReportDate>02-Jan-2019</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>0</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>5</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>3</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-054-deloitte-auditores-consultores-limitada-chile.pdf?sfvrsn=75a319ea_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1438</RegistrationId>
    <Company>Ernst &amp; Young LLP</Company>
    <Country>United Kingdom</Country>
    <InspectionReportDate>02-Jan-2019</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>67</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>110</TotalEngagementPartnersOnIssuerAuditWork>
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>2</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-058-ernst-young-llp-united-kingdom.pdf?sfvrsn=20c5892d_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1045</RegistrationId>
    <Company>Deloitte Touche Tohmatsu Auditores Independentes</Company>
    <Country>Brazil</Country>
    <InspectionReportDate>02-Jan-2019</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-055-deloitte-touche-tohmatsu-auditores-independentes-brazil.pdf?sfvrsn=7e6a3080_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>5797</RegistrationId>
    <Company>S D Mayer &amp; Associates</Company>
    <Country>United States</Country>
    <InspectionReportDate>02-Jan-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>3</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-067-sd-mayer-associates.pdf?sfvrsn=319a3bf5_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>876</RegistrationId>
    <Company>PricewaterhouseCoopers LLP</Company>
    <Country>United Kingdom</Country>
    <InspectionReportDate>02-Jan-2019</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>168</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>131</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-065-pricewaterhousecoopers-llp-united-kingdom.pdf?sfvrsn=bcaf2bc6_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1406</RegistrationId>
    <Company>Punongbayan &amp; Araullo</Company>
    <Country>Philippines</Country>
    <InspectionReportDate>02-Jan-2019</InspectionReportDate>
    <GlobalNetwork>Grant Thornton International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>0</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>3</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-066-punongbayan-araullo-gt-philippines.pdf?sfvrsn=8f294f79_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>317</RegistrationId>
    <Company>Freed Maxick CPAs, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>02-Jan-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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  <InspectionReport>
    <RegistrationId>832</RegistrationId>
    <Company>Cummings, Ristau &amp; Associates, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>02-Jan-2019</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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  <InspectionReport>
    <RegistrationId>6121</RegistrationId>
    <Company>Ankit Consulting Services Inc</Company>
    <Country>United States</Country>
    <InspectionReportDate>02-Jan-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>5</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-046-ankit-consulting-services.pdf?sfvrsn=4885b33_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1269</RegistrationId>
    <Company>Lynda R. Keeton CPA, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>02-Jan-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>1223</RegistrationId>
    <Company>Deloitte, S.L.</Company>
    <Country>Spain</Country>
    <InspectionReportDate>02-Jan-2019</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>20</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>14</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-056-deloitte-sl-spain.pdf?sfvrsn=741eb143_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1329</RegistrationId>
    <Company>DRT Bagimsiz Denetim ve Serbest Muhasebeci Mali Musavirlik A.Ş.</Company>
    <Country>Turkey</Country>
    <InspectionReportDate>02-Jan-2019</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>67</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>0</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>7</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>4</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>2</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-057-drt-bagimsiz-denetim-serbest-dt-turkey.pdf?sfvrsn=17ec6831_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>6285</RegistrationId>
    <Company>Boyle CPA, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>02-Jan-2019</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-048-boyle-cpa-llc.pdf?sfvrsn=83477174_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>6258</RegistrationId>
    <Company>MAC ACCOUNTING GROUP</Company>
    <Country>United States</Country>
    <InspectionReportDate>02-Jan-2019</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-062-mac-accounting-group.pdf?sfvrsn=5c182dc1_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>2115</RegistrationId>
    <Company>KPMG</Company>
    <Country>India</Country>
    <InspectionReportDate>02-Jan-2019</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-060-kpmg-india.pdf?sfvrsn=dc5842d8_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>34</RegistrationId>
    <Company>Deloitte &amp; Touche LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Dec-2018</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>11</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>55</TotalAuditsReviewed>
    <PartIADeficiencyRate>20</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-001-deloitte-touche-llp.pdf?sfvrsn=eea47a76_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>587</RegistrationId>
    <Company>RBSM LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>19-Nov-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>6</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>67</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-039-rbsm-llp.pdf?sfvrsn=413bddd2_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1263</RegistrationId>
    <Company>Ernst &amp; Young LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>19-Nov-2018</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>4</TotalAuditsReviewed>
    <PartIADeficiencyRate>75</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>38</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>33</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>40</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-034-ernst-young-llp.pdf?sfvrsn=cfaa2055_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>116</RegistrationId>
    <Company>Delap LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>19-Nov-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>3</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-031-delap-llp.pdf?sfvrsn=6b43dcfd_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>4135</RegistrationId>
    <Company>Jeffrey T. Gross Ltd.</Company>
    <Country>United States</Country>
    <InspectionReportDate>19-Nov-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <RegistrationId>3486</RegistrationId>
    <Company>Anton &amp; Chia, LLP</Company>
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    <RegistrationId>1448</RegistrationId>
    <Company>Ernst &amp; Young Auditores Independentes S.S.</Company>
    <Country>Brazil</Country>
    <InspectionReportDate>19-Nov-2018</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RegistrationId>213</RegistrationId>
    <Company>Carr, Riggs &amp; Ingram LLC</Company>
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  <InspectionReport>
    <RegistrationId>5867</RegistrationId>
    <Company>HHC</Company>
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    <InspectionReportDate>19-Nov-2018</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>5041</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1161</RegistrationId>
    <Company>Navarro Amper &amp; Co.</Company>
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    <InspectionReportDate>19-Nov-2018</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>3493</RegistrationId>
    <Company>Thomas Howell Ferguson, P.A.</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>871</RegistrationId>
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    <RegistrationId>5854</RegistrationId>
    <Company>TAAD LLP</Company>
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    <RegistrationId>2457</RegistrationId>
    <Company>Calvetti Ferguson, P.C. dba Calvetti Ferguson</Company>
    <Country>United States</Country>
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    <RegistrationId>1358</RegistrationId>
    <Company>PricewaterhouseCoopers AG</Company>
    <Country>Switzerland</Country>
    <InspectionReportDate>19-Nov-2018</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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    <RegistrationId>3298</RegistrationId>
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    <RegistrationId>49</RegistrationId>
    <Company>RSM US LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>19-Nov-2018</InspectionReportDate>
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    <RegistrationId>820</RegistrationId>
    <Company>Ramirez Jimenez International CPA's</Company>
    <Country>United States</Country>
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    <RegistrationId>655</RegistrationId>
    <Company>CliftonLarsonAllen LLP</Company>
    <Country>United States</Country>
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    <TotalIssuerAuditClients>28</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>12</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>3</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-023-cliftonlarsonallen-llp.pdf?sfvrsn=244f98db_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>3312</RegistrationId>
    <Company>Saturna Group Chartered Professional Accountants LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>01-Nov-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>7</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-019-saturna-group-chartered-professional-accountants-llp-canada.pdf?sfvrsn=d282f362_2</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>85</RegistrationId>
    <Company>KPMG LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>01-Nov-2018</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>7</TotalAuditsReviewed>
    <PartIADeficiencyRate>43</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>64</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>48</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>68</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>6</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-008-kpmg-llp-canada.pdf?sfvrsn=5b61f578_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>402</RegistrationId>
    <Company>Squar Milner LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>01-Nov-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>33</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>11</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>3</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-020-squar-milner-llp.pdf?sfvrsn=a6841a97_2</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>5641</RegistrationId>
    <Company>Deloitte PLT</Company>
    <Country>Malaysia</Country>
    <InspectionReportDate>01-Nov-2018</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>0</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>6</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>5</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>0</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-004-deloitte-plt-malaysia.pdf?sfvrsn=bb01ab35_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>6168</RegistrationId>
    <Company>Tama, Budaj &amp; Raab, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>01-Nov-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-021-tama-budaj-raab-pc.pdf?sfvrsn=238d8703_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>692</RegistrationId>
    <Company>Coleman &amp; Williams, Ltd.</Company>
    <Country>United States</Country>
    <InspectionReportDate>01-Nov-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>0</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-024-coleman-williams-ltd.pdf?sfvrsn=479c7ccf_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1308</RegistrationId>
    <Company>PricewaterhouseCoopers Incorporated</Company>
    <Country>South Africa</Country>
    <InspectionReportDate>01-Nov-2018</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>3</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>20</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>17</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-014-pricewaterhousecoopers-incorporated-south-africa.pdf?sfvrsn=ed1c0d74_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>91</RegistrationId>
    <Company>Porter Keadle Moore LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>01-Nov-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>14</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>6</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>3</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-013-porter-keadle-moore-llc.pdf?sfvrsn=7e6438a_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1277</RegistrationId>
    <Company>Ernst &amp; Young Ltd.</Company>
    <Country>Bermuda</Country>
    <InspectionReportDate>01-Nov-2018</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>4</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>5</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>3</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-006-ernst-young-ltd-bermuda.pdf?sfvrsn=200bb3ca_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>5611</RegistrationId>
    <Company>Deloitte &amp; Touche PLT</Company>
    <Country>Malaysia</Country>
    <InspectionReportDate>01-Nov-2018</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>0</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>4</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>3</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>2</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-025-deloitte-touche-plt-malaysia.pdf?sfvrsn=9ee65a0c_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1381</RegistrationId>
    <Company>KAP Purwantono, Sungkoro &amp; Surja</Company>
    <Country>Indonesia</Country>
    <InspectionReportDate>01-Nov-2018</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>7</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>6</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>2</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-007-kap-purwantono-sungkoro-surja-ey-indonesia.pdf?sfvrsn=f12df60e_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1044</RegistrationId>
    <Company>Deloitte Touche Tohmatsu LLC</Company>
    <Country>Japan</Country>
    <InspectionReportDate>01-Nov-2018</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>2</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>35</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>21</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-005-deloitte-touche-tohmatsu-llc-japan.pdf?sfvrsn=2d4abfad_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>688</RegistrationId>
    <Company>Marcum LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>01-Nov-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>10</TotalAuditsReviewed>
    <PartIADeficiencyRate>30</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>10</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-009-marcum-llp.pdf?sfvrsn=1962a641_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1128</RegistrationId>
    <Company>PricewaterhouseCoopers, S.C.</Company>
    <Country>Mexico</Country>
    <InspectionReportDate>01-Nov-2018</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>67</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>3</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>54</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>39</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>2</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-016-pricewaterhousecoopers-sc-mexico.pdf?sfvrsn=5075a595_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>536</RegistrationId>
    <Company>Morison Cogen LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>01-Nov-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>13</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>989</RegistrationId>
    <Company>Richter S.E.N.C.R.L./LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>01-Nov-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-018-richter-sencrl-llp-canada.pdf?sfvrsn=a3a8a043_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1315</RegistrationId>
    <Company>Paredes, Burga &amp; Asociados Sociedad Civil de Responsabilidad Limitada</Company>
    <Country>Peru</Country>
    <InspectionReportDate>01-Nov-2018</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>5</TotalEngagementPartnersOnIssuerAuditWork>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-012-paredes-burga-asociados-sociedad-civil-responsabilidad-limitada-ey-peru.pdf?sfvrsn=f2f60bc9_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>822</RegistrationId>
    <Company>Michael T. Studer CPA P.C.</Company>
    <Country>United States</Country>
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    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <RiskBasedSelections xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>726</RegistrationId>
    <Company>Whitley Penn LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>01-Nov-2018</InspectionReportDate>
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    <TotalAuditsReviewed>4</TotalAuditsReviewed>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>12</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2019-022-whitley-penn-llp.pdf?sfvrsn=cbc39ceb_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>271</RegistrationId>
    <Company>PricewaterhouseCoopers LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>01-Nov-2018</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>70</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>2233</RegistrationId>
    <Company>Grant Thornton Audit Pty Ltd</Company>
    <Country>Australia</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
    <GlobalNetwork>Grant Thornton International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>9</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-146a-grant-thornton-australia-expanded.pdf?sfvrsn=4566d2d5_24</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>571</RegistrationId>
    <Company>Windes, Inc.</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-170-windes-inc.pdf?sfvrsn=87815de6_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>569</RegistrationId>
    <Company>Moore Stephens Lovelace, P.A.</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-156-moore-stephens-lovelace-pa.pdf?sfvrsn=6005631f_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>3968</RegistrationId>
    <Company>FGMK, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>2660</RegistrationId>
    <Company>Redwitz, Inc.</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
    <GlobalNetwork />
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  <InspectionReport>
    <RegistrationId>642</RegistrationId>
    <Company>Barnes, Dennig &amp; Co., LTD</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>1704</RegistrationId>
    <Company>Ernst &amp; Young et Autres</Company>
    <Country>France</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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  </InspectionReport>
  <InspectionReport>
    <RegistrationId>231</RegistrationId>
    <Company>Baker Newman &amp; Noyes, P.A. Limited Liability Company</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
    <GlobalNetwork />
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  <InspectionReport>
    <RegistrationId>3581</RegistrationId>
    <Company>KBF CPAs LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-149-kbf-cpas-llp.pdf?sfvrsn=d1ea90a4_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>749</RegistrationId>
    <Company>Peterson Sullivan LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
    <GlobalNetwork />
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    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-158-peterson-sullivan-llp.pdf?sfvrsn=9cccd2ac_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>2616</RegistrationId>
    <Company>SB &amp; Company, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-165-sb-company-llc.pdf?sfvrsn=ca9e1f41_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1036</RegistrationId>
    <Company>D&amp;H Group LLP </Company>
    <Country>Canada</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
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    <InspectionYear>2017</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1692</RegistrationId>
    <Company>Ernst &amp; Young Audit</Company>
    <Country>France</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <RiskBasedSelections xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-143-ernst-and-young-audit-france.pdf?sfvrsn=beb2f162_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>50</RegistrationId>
    <Company>Raich Ende Malter &amp; Co. LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
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  <InspectionReport>
    <RegistrationId>3217</RegistrationId>
    <Company>RSM Canada LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>759</RegistrationId>
    <Company>Seligson &amp; Giannattasio, LLP</Company>
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  <InspectionReport>
    <RegistrationId>1426</RegistrationId>
    <Company>Andrews Hooper Pavlik PLC</Company>
    <Country>United States</Country>
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    <GlobalNetwork />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-132-andrews-hooper-pavlik-plc.pdf?sfvrsn=2a652f99_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>590</RegistrationId>
    <Company>Monroe Shine &amp; Co., Inc.</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-155-monroe-shine-co-inc.pdf?sfvrsn=3da25b42_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>2136</RegistrationId>
    <Company>Mazars LLP </Company>
    <Country>Singapore</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>6108</RegistrationId>
    <Company>Michael Gillespie &amp; Associates, PLLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>207</RegistrationId>
    <Company>BPM LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
    <GlobalNetwork />
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  <InspectionReport>
    <RegistrationId>3627</RegistrationId>
    <Company>Sadler, Gibb &amp; Associates, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>995</RegistrationId>
    <Company>Smythe LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>6277</RegistrationId>
    <Company>AMC Auditing, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-131-amc-auditing-llc4eb15bbf03544de294f379807d5f6872.pdf?sfvrsn=34e5162f_4</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>4048</RegistrationId>
    <Company>D. Brooks and Associates CPA's P.A.</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
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    <InspectionYear>2018</InspectionYear>
    <TotalIssuerAuditClients>11</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <RiskBasedSelections xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-141-d-brooks-associates-pa.pdf?sfvrsn=5e1aa98a_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1486</RegistrationId>
    <Company>Morgan &amp; Company LLP </Company>
    <Country>Canada</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>50</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>5</TotalIssuerAuditClients>
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    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>1227</RegistrationId>
    <Company>BDO Canada LLP </Company>
    <Country>Canada</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
    <GlobalNetwork>BDO International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>4</TotalAuditsReviewed>
    <PartIADeficiencyRate>75</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>12</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>7</TotalEngagementPartnersOnIssuerAuditWork>
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    <AuditsInWhichTheFirmWasTheLeadAuditor>3</AuditsInWhichTheFirmWasTheLeadAuditor>
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  <InspectionReport>
    <RegistrationId>199</RegistrationId>
    <Company>Mayer Hoffman McCann P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>4</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>67</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>44</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>25</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>6</AuditsInWhichTheFirmWasTheLeadAuditor>
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  <InspectionReport>
    <RegistrationId>6197</RegistrationId>
    <Company>KSP Group, Inc.</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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  <InspectionReport>
    <RegistrationId>320</RegistrationId>
    <Company>Maloney + Novotny LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>400</RegistrationId>
    <Company>Hacker, Johnson &amp; Smith PA</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
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    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>457</RegistrationId>
    <Company>Haynie &amp; Company</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>4</TotalEngagementPartnersOnIssuerAuditWork>
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    <TargetTeamSelections xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>30</RegistrationId>
    <Company>PricewaterhouseCoopers spa </Company>
    <Country>Italy</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>32</TotalEngagementPartnersOnIssuerAuditWork>
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  <InspectionReport>
    <RegistrationId>1288</RegistrationId>
    <Company>WDM Chartered Professional Accountants</Company>
    <Country>Canada</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
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  <InspectionReport>
    <RegistrationId>166</RegistrationId>
    <Company>Plante &amp; Moran, PLLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>643</RegistrationId>
    <Company>Brown Smith Wallace, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <RiskBasedSelections xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>6080</RegistrationId>
    <Company>Green &amp; Company CPAs, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <TotalIssuerAuditClients>16</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>494</RegistrationId>
    <Company>Schechter Dokken Kanter Andrews &amp; Selcer Ltd.</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>50</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>2</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <RiskBasedSelections xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-166-schechter-dokken-kanter-andrews-selcer-ltd.pdf?sfvrsn=350041ec_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>574</RegistrationId>
    <Company>Ennis, Pellum &amp; Associates, P.A.</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>4</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>4</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2018</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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  </InspectionReport>
  <InspectionReport>
    <RegistrationId>517</RegistrationId>
    <Company>Aronson LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>20-Sep-2018</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1537</RegistrationId>
    <Company>Connolly, Grady &amp; Cha, P.C.</Company>
    <Country>United States</Country>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RegistrationId>3240</RegistrationId>
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    <Country>Switzerland</Country>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <RegistrationId>890</RegistrationId>
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  <InspectionReport>
    <RegistrationId>89</RegistrationId>
    <Company>Rosenberg Rich Baker Berman, P.A.</Company>
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  <InspectionReport>
    <RegistrationId>653</RegistrationId>
    <Company>Bernstein &amp; Pinchuk LLP</Company>
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  <InspectionReport>
    <RegistrationId>173</RegistrationId>
    <Company>Crowe LLP</Company>
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  <InspectionReport>
    <RegistrationId>1976</RegistrationId>
    <Company>LBB &amp; Associates Ltd., LLP</Company>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>1065</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1011</RegistrationId>
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    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>1117</RegistrationId>
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    <RegistrationId>718</RegistrationId>
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    <RegistrationId>896</RegistrationId>
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    <RegistrationId>677</RegistrationId>
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    <InspectionReportDate>26-Jul-2018</InspectionReportDate>
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    <RegistrationId>3805</RegistrationId>
    <Company>Lichter, Yu and Associates, Inc.</Company>
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    <RegistrationId>206</RegistrationId>
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    <RegistrationId>2489</RegistrationId>
    <Company>Pue, Chick, Leibowitz &amp; Blezard, LLC</Company>
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    <RegistrationId>5958</RegistrationId>
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    <RegistrationId>271</RegistrationId>
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  <InspectionReport>
    <RegistrationId>5920</RegistrationId>
    <Company>MN Blum LLC</Company>
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  <InspectionReport>
    <RegistrationId>252</RegistrationId>
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  <InspectionReport>
    <RegistrationId>6067</RegistrationId>
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  <InspectionReport>
    <RegistrationId>243</RegistrationId>
    <Company>BDO USA, LLP</Company>
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    <RegistrationId>2866</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1655</RegistrationId>
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  <InspectionReport>
    <RegistrationId>2429</RegistrationId>
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    <RegistrationId>1297</RegistrationId>
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    <Country>Bermuda</Country>
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    <RegistrationId>1258</RegistrationId>
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    <Country>Sweden</Country>
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    <RegistrationId>286</RegistrationId>
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    <RegistrationId>178</RegistrationId>
    <Company>Semple, Marchal &amp; Cooper, LLP </Company>
    <Country>United States</Country>
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    <RegistrationId>58</RegistrationId>
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    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>6297</RegistrationId>
    <Company>Grant Thornton Malaysia</Company>
    <Country>Malaysia</Country>
    <InspectionReportDate>21-Jun-2018</InspectionReportDate>
    <GlobalNetwork>Grant Thornton International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
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  <InspectionReport>
    <RegistrationId>1888</RegistrationId>
    <Company>V. P. Thacker &amp; Co., Chartered Accountants</Company>
    <Country>India</Country>
    <InspectionReportDate>25-May-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>50</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>0</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-100-v-p--thacker-co--chartered-accountants-india.pdf?sfvrsn=7ae58dcb_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>483</RegistrationId>
    <Company>HoganTaylor LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-May-2018</InspectionReportDate>
    <GlobalNetwork />
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>3</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-091-hogantaylor.pdf?sfvrsn=ccf28516_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1572</RegistrationId>
    <Company>Ernst &amp; Young AS</Company>
    <Country>Norway</Country>
    <InspectionReportDate>25-May-2018</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
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    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>2</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>10</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-089-ernst_young-norway.pdf?sfvrsn=1341bc63_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>688</RegistrationId>
    <Company>Marcum LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-May-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <AuditsInWhichTheFirmWasTheLeadAuditor>9</AuditsInWhichTheFirmWasTheLeadAuditor>
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  <InspectionReport>
    <RegistrationId>201</RegistrationId>
    <Company>Morrison, Brown, Argiz &amp; Farra, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-May-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <RiskBasedSelections xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>1110</RegistrationId>
    <Company>Kreischer Miller</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-May-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>3</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-093-kreischer_miller.pdf?sfvrsn=ac7d8bec_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1317</RegistrationId>
    <Company>Spielman Koenigsberg &amp; Parker, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-May-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
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  <InspectionReport>
    <RegistrationId>5590</RegistrationId>
    <Company>Sikich LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-May-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-097-sikich.pdf?sfvrsn=8680d298_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>789</RegistrationId>
    <Company>Ernst &amp; Young ShinNihon LLC </Company>
    <Country>Japan</Country>
    <InspectionReportDate>25-May-2018</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>925</RegistrationId>
    <Company>Cohen &amp; Company, Ltd</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-May-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>2882</RegistrationId>
    <Company>Kahn, Litwin, Renza &amp; Co., Ltd</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-May-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>5617</RegistrationId>
    <Company>Soles, Heyn &amp; Company LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-May-2018</InspectionReportDate>
    <GlobalNetwork />
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    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>777</RegistrationId>
    <Company>Melton &amp; Melton, L.L.P</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-May-2018</InspectionReportDate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-095-melton-melton.pdf?sfvrsn=272d72ec_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1253</RegistrationId>
    <Company>KPMG SA</Company>
    <Country>France</Country>
    <InspectionReportDate>03-May-2018</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>35</TotalEngagementPartnersOnIssuerAuditWork>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-082-kpmg-france.pdf?sfvrsn=7bd0d0fc_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>3337</RegistrationId>
    <Company>Schenck, SC</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Apr-2018</InspectionReportDate>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>2538</RegistrationId>
    <Company>Whittlesey PC</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Apr-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1093</RegistrationId>
    <Company>PricewaterhouseCoopers LLP</Company>
    <Country>Singapore</Country>
    <InspectionReportDate>27-Apr-2018</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <RiskBasedSelections xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>2738</RegistrationId>
    <Company>M&amp;K CPAS, PLLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Apr-2018</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>20</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
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    <RiskBasedSelections xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>2485</RegistrationId>
    <Company>Simon &amp; Edward, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Apr-2018</InspectionReportDate>
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    <RiskBasedSelections xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-086-simon-edward.pdf?sfvrsn=f75c436c_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1172</RegistrationId>
    <Company>Bober, Markey, Fedorovich &amp; Company</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Apr-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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  <InspectionReport>
    <RegistrationId>149</RegistrationId>
    <Company>Elliott Davis, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Apr-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <TotalEngagementPartnersOnIssuerAuditWork>10</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasTheLeadAuditor>3</AuditsInWhichTheFirmWasTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-079-elliott-davis.pdf?sfvrsn=b0c3916e_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1457</RegistrationId>
    <Company>Ernst &amp; Young (Hellas) Certified Auditors Accountants S.A.</Company>
    <Country>Greece</Country>
    <InspectionReportDate>27-Apr-2018</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>6</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-080--ernst-young-hellas-greece.pdf?sfvrsn=543c3551_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1026</RegistrationId>
    <Company>KPMG</Company>
    <Country>Taiwan</Country>
    <InspectionReportDate>27-Apr-2018</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-081-kpmg-taiwan.pdf?sfvrsn=e1788a7d_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>447</RegistrationId>
    <Company>Castaing, Hussey &amp; Lolan, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>29-Mar-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>5127</RegistrationId>
    <Company>BKM Sowan Horan, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>29-Mar-2018</InspectionReportDate>
    <GlobalNetwork />
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  <InspectionReport>
    <RegistrationId>232</RegistrationId>
    <Company>Ferlita, Walsh, Gonzalez &amp; Rodriguez, P.A.</Company>
    <Country>United States</Country>
    <InspectionReportDate>29-Mar-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  </InspectionReport>
  <InspectionReport>
    <RegistrationId>318</RegistrationId>
    <Company>L J Soldinger Associates, LLC</Company>
    <Country>United States</Country>
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    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>1281</RegistrationId>
    <Company>Kost Forer Gabbay &amp; Kasierer</Company>
    <Country>Israel</Country>
    <InspectionReportDate>29-Mar-2018</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>366</RegistrationId>
    <Company>MaughanSullivan LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>29-Mar-2018</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-076-maughansullivan.pdf?sfvrsn=d7cc355_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>669</RegistrationId>
    <Company>Mauldin &amp; Jenkins, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>29-Mar-2018</InspectionReportDate>
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    <RegistrationId>5810</RegistrationId>
    <Company>Jimmy P. Lee, CPA P.C.</Company>
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  <InspectionReport>
    <RegistrationId>1263</RegistrationId>
    <Company>Ernst &amp; Young LLP</Company>
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    <InspectionReportDate>29-Mar-2018</InspectionReportDate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RegistrationId>326</RegistrationId>
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  <InspectionReport>
    <RegistrationId>445</RegistrationId>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>2388</RegistrationId>
    <Company>Wei, Wei &amp; Co., LLP</Company>
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    <RegistrationId>2502</RegistrationId>
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  <InspectionReport>
    <RegistrationId>552</RegistrationId>
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    <RegistrationId>223</RegistrationId>
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    <RegistrationId>1020</RegistrationId>
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    <RegistrationId>508</RegistrationId>
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    <RegistrationId>837</RegistrationId>
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  <InspectionReport>
    <RegistrationId>42</RegistrationId>
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    <Country>United States</Country>
    <InspectionReportDate>19-Dec-2017</InspectionReportDate>
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    <RegistrationId>238</RegistrationId>
    <Company>PricewaterhouseCoopers LLP </Company>
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    <InspectionReportDate>19-Dec-2017</InspectionReportDate>
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    <RegistrationId>248</RegistrationId>
    <Company>Grant Thornton LLP</Company>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-199-grant-thornton.pdf?sfvrsn=940872bf_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>101</RegistrationId>
    <Company>Lurie, LLP</Company>
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    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>3083</RegistrationId>
    <Company>ASA &amp; Associates LLP</Company>
    <Country>India</Country>
    <InspectionReportDate>14-Dec-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-029-asa-associates.pdf?sfvrsn=ad90f3_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1171</RegistrationId>
    <Company>WWC, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>14-Dec-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-057-wwc.pdf?sfvrsn=785413f_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>5383</RegistrationId>
    <Company>Suttle &amp; Stalnaker, PLLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>14-Dec-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <RiskBasedSelections xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>86</RegistrationId>
    <Company>Arnett Carbis Toothman LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>14-Dec-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1379</RegistrationId>
    <Company>PricewaterhouseCoopers</Company>
    <Country>Australia</Country>
    <InspectionReportDate>14-Dec-2017</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>54</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>36</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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  <InspectionReport>
    <RegistrationId>356</RegistrationId>
    <Company>S.E. Clark &amp; Company, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>14-Dec-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
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  <InspectionReport>
    <RegistrationId>1083</RegistrationId>
    <Company>Grant Thornton Taiwan</Company>
    <Country>Taiwan</Country>
    <InspectionReportDate>14-Dec-2017</InspectionReportDate>
    <GlobalNetwork>Grant Thornton International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
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  <InspectionReport>
    <RegistrationId>1461</RegistrationId>
    <Company>Ernst &amp; Young, S.L.</Company>
    <Country>Spain</Country>
    <InspectionReportDate>14-Dec-2017</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>23</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-041-ernst-young-sl-spain.pdf?sfvrsn=793a1110_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1054</RegistrationId>
    <Company>De Visser Gray LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>14-Dec-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-036-de-visser-gray.pdf?sfvrsn=9fbe0943_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1377</RegistrationId>
    <Company>Castillo Miranda y Compañía, S.C.</Company>
    <Country>Mexico</Country>
    <InspectionReportDate>14-Dec-2017</InspectionReportDate>
    <GlobalNetwork>BDO International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>33</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>4</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>10</TotalEngagementPartnersOnIssuerAuditWork>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-033-castillo-miranda.pdf?sfvrsn=9519819a_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>202</RegistrationId>
    <Company>Schwartz Levitsky Feldman LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>14-Dec-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>50</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-054-schwartz-levitsky-feldman-canada.pdf?sfvrsn=c68da141_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>73</RegistrationId>
    <Company>PMB Helin Donovan, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>14-Dec-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>4</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-047-pmb-helin-donovan.pdf?sfvrsn=6b9caf5c_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>2258</RegistrationId>
    <Company>KBL, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>14-Dec-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>6</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>3</TotalEngagementPartnersOnIssuerAuditWork>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-044-kbl.pdf?sfvrsn=739b2cda_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1449</RegistrationId>
    <Company>Pistrelli, Henry Martin y Asociados S.R.L.</Company>
    <Country>Argentina</Country>
    <InspectionReportDate>14-Dec-2017</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>2</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <RegistrationId>694</RegistrationId>
    <Company>Hoberman &amp; Lesser, CPA's, LLP</Company>
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  <InspectionReport>
    <RegistrationId>468</RegistrationId>
    <Company>Rose, Snyder &amp; Jacobs LLP</Company>
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    <RegistrationId>41</RegistrationId>
    <Company>RubinBrown LLP</Company>
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  <InspectionReport>
    <RegistrationId>542</RegistrationId>
    <Company>Boulay PLLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>14-Dec-2017</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>2226</RegistrationId>
    <Company>Warren Averett, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>14-Dec-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>6306</RegistrationId>
    <Company>Zhang Hongling CPA, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>14-Dec-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>795</RegistrationId>
    <Company>Baum &amp; Company, P.A.</Company>
    <Country>United States</Country>
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    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>1213</RegistrationId>
    <Company>Dave Banerjee CPA an Accountancy Corporation</Company>
    <Country>United States</Country>
    <InspectionReportDate>14-Dec-2017</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>1200</RegistrationId>
    <Company>Deloitte, Inc.</Company>
    <Country>Panama</Country>
    <InspectionReportDate>14-Dec-2017</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <RegistrationId>1208</RegistrationId>
    <Company>Deloitte LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>14-Dec-2017</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1245</RegistrationId>
    <Company>Salles, Sáinz - Grant Thornton, S.C.</Company>
    <Country>Mexico</Country>
    <InspectionReportDate>14-Dec-2017</InspectionReportDate>
    <GlobalNetwork>Grant Thornton International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>2179</RegistrationId>
    <Company>Crowe Chizek LLP</Company>
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    <InspectionReportDate>14-Dec-2017</InspectionReportDate>
    <GlobalNetwork />
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  <InspectionReport>
    <RegistrationId>5567</RegistrationId>
    <Company>Carter &amp; Company, CPA, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>14-Dec-2017</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-032-carter.pdf?sfvrsn=1ba7e079_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1120</RegistrationId>
    <Company>PricewaterhouseCoopers Oy</Company>
    <Country>Finland</Country>
    <InspectionReportDate>14-Dec-2017</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-049-pricewaterhousecoopers-oy-finland.pdf?sfvrsn=15498f2_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1287</RegistrationId>
    <Company>Deloitte Audit</Company>
    <Country>Luxembourg</Country>
    <InspectionReportDate>14-Dec-2017</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <RegistrationId>1129</RegistrationId>
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    <Country>Germany</Country>
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    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>67</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>80</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>51</TotalEngagementPartnersOnIssuerAuditWork>
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  <InspectionReport>
    <RegistrationId>34</RegistrationId>
    <Company>Deloitte &amp; Touche LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Nov-2017</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>13</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>55</TotalAuditsReviewed>
    <PartIADeficiencyRate>24</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>54</AuditsInWhichTheFirmWasTheLeadAuditor>
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    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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  </InspectionReport>
  <InspectionReport>
    <RegistrationId>3517</RegistrationId>
    <Company>Darilek, Butler &amp; Associates, PLLC</Company>
    <Country>United States</Country>
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    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>0</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <RiskBasedSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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  </InspectionReport>
  <InspectionReport>
    <RegistrationId>606</RegistrationId>
    <Company>Grassi &amp; Co., CPAs, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>21-Nov-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
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  <InspectionReport>
    <RegistrationId>2162</RegistrationId>
    <Company>BDO Cayman Ltd.</Company>
    <Country>Cayman Islands</Country>
    <InspectionReportDate>21-Nov-2017</InspectionReportDate>
    <GlobalNetwork>BDO International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>659</RegistrationId>
    <Company>Moss Adams LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>21-Nov-2017</InspectionReportDate>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-025-moss-adams.pdf?sfvrsn=473ffbcb_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>361</RegistrationId>
    <Company>Rotenberg Meril Solomon Bertiger &amp; Guttilla, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>21-Nov-2017</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>296</RegistrationId>
    <Company>George Stewart, CPA</Company>
    <Country>United States</Country>
    <InspectionReportDate>21-Nov-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>2416</RegistrationId>
    <Company>Grant Thornton India LLP </Company>
    <Country>India</Country>
    <InspectionReportDate>21-Nov-2017</InspectionReportDate>
    <GlobalNetwork>Grant Thornton International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>2</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
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  <InspectionReport>
    <RegistrationId>2648</RegistrationId>
    <Company>Skoda, Minotti &amp; Co., Certified Public Accountants</Company>
    <Country>United States</Country>
    <InspectionReportDate>21-Nov-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <RegistrationId>314</RegistrationId>
    <Company>Meaden &amp; Moore, Ltd.</Company>
    <Country>United States</Country>
    <InspectionReportDate>21-Nov-2017</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>3223</RegistrationId>
    <Company>AJSH &amp; Co. LLP</Company>
    <Country>India</Country>
    <InspectionReportDate>30-Oct-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>2716</RegistrationId>
    <Company>PLS CPA A Professional Corporation</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Oct-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <TargetTeamSelections xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>392</RegistrationId>
    <Company>Wolf &amp; Company, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Oct-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-016-wolf-company.pdf?sfvrsn=206a0f58_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>2276</RegistrationId>
    <Company>Mountjoy Chilton Medley LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Oct-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>50</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>3</TotalEngagementPartnersOnIssuerAuditWork>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-008-mountjoy-chilton-medley.pdf?sfvrsn=693596c_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1318</RegistrationId>
    <Company>PricewaterhouseCoopers AS</Company>
    <Country>Norway</Country>
    <InspectionReportDate>30-Oct-2017</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>67</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
    <TotalIssuerAuditClients>3</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>9</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>9</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-010-pricewaterhousecoopers-as.pdf?sfvrsn=3352c68b_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>367</RegistrationId>
    <Company>SingerLewak LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Oct-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>16</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>7</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>3</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-012-singerlewak.pdf?sfvrsn=73f2b353_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>345</RegistrationId>
    <Company>Rowles &amp; Company, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Oct-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-011-rowles-company.pdf?sfvrsn=4cf5172e_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1147</RegistrationId>
    <Company>Deloitte LLP</Company>
    <Country>United Kingdom</Country>
    <InspectionReportDate>30-Oct-2017</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
    <TotalIssuerAuditClients>12</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>114</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>70</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-004-deloitte.pdf?sfvrsn=2f505086_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1698</RegistrationId>
    <Company>Ernst &amp; Young Incorporated</Company>
    <Country>South Africa</Country>
    <InspectionReportDate>30-Oct-2017</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>20</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>16</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>2</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-005-ernst-young.pdf?sfvrsn=175d337_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>5486</RegistrationId>
    <Company>Moore, Colson &amp; Company, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Oct-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>2</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-007-moore-colson.pdf?sfvrsn=d6d06acb_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>3486</RegistrationId>
    <Company>Anton &amp; Chia, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Oct-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>9</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>10</TotalAuditsReviewed>
    <PartIADeficiencyRate>90</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
    <TotalIssuerAuditClients>105</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>4</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>10</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-003-anton-chia.pdf?sfvrsn=bc9ada73_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>141</RegistrationId>
    <Company>TGM Group LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Oct-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>2</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-014-tgm-group.pdf?sfvrsn=aad21b52_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>5400</RegistrationId>
    <Company>ZBS Group LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Oct-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>6</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-017-zbs-group.pdf?sfvrsn=1312f933_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>5270</RegistrationId>
    <Company>Grant Thornton Auditores Independentes</Company>
    <Country>Brazil</Country>
    <InspectionReportDate>30-Oct-2017</InspectionReportDate>
    <GlobalNetwork>Grant Thornton International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
    <TotalIssuerAuditClients>0</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>4</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>2</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-006-grant-thornton.pdf?sfvrsn=7cafd8c8_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>410</RegistrationId>
    <Company>Weaver and Tidwell, L.L.P.</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Oct-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>21</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>9</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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  <InspectionReport>
    <RegistrationId>349</RegistrationId>
    <Company>Spicer Jeffries LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Oct-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>14</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>3</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2018-013-spicer-jeffries.pdf?sfvrsn=8791b18c_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>307</RegistrationId>
    <Company>Dworken, Hillman, LaMorte &amp; Sterczala P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Sep-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>3</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-175-dworken-hillman-lamorte-sterczala.pdf?sfvrsn=ffe4722_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>549</RegistrationId>
    <Company>Zwick and Banyai, PLLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Sep-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
    <TotalIssuerAuditClients>2</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-197-zwick-banyai.pdf?sfvrsn=4a8a0a9b_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>6167</RegistrationId>
    <Company>Thayer O'Neal Company, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Sep-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
    <TotalIssuerAuditClients>13</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-190-thayer-oneal.pdf?sfvrsn=d472a4a1_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>85</RegistrationId>
    <Company>KPMG LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>28-Sep-2017</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>4</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>9</TotalAuditsReviewed>
    <PartIADeficiencyRate>44</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
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    <RiskBasedSelections xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-178-kpmg-canada.pdf?sfvrsn=afce82d6_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>5829</RegistrationId>
    <Company>TJS Deemer Dana, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Sep-2017</InspectionReportDate>
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    <TotalAuditsReviewed>1</TotalAuditsReviewed>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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  <InspectionReport>
    <RegistrationId>5034</RegistrationId>
    <Company>NMS, Inc.</Company>
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    <TotalAuditsReviewed>1</TotalAuditsReviewed>
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    <RegistrationId>1330</RegistrationId>
    <Company>PricewaterhouseCoopers Ltda.</Company>
    <Country>Colombia</Country>
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    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>1396</RegistrationId>
    <Company>Ernst &amp; Young Accountants LLP</Company>
    <Country>Netherlands</Country>
    <InspectionReportDate>28-Sep-2017</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-176-ernst-young-netherlands.pdf?sfvrsn=69cb6745_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>3574</RegistrationId>
    <Company>Seale and Beers, CPAs, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Sep-2017</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>641</RegistrationId>
    <Company>Brad A. Kinder, CPA</Company>
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    <GlobalNetwork />
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  <InspectionReport>
    <RegistrationId>1006</RegistrationId>
    <Company>Burnham &amp; Schumm, P.C.</Company>
    <Country>United States</Country>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>869</RegistrationId>
    <Company>McConnell &amp; Jones, LLP</Company>
    <Country>United States</Country>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>539</RegistrationId>
    <Company>Clark Schaefer Hackett &amp; Co</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Sep-2017</InspectionReportDate>
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    <RegistrationId>2234</RegistrationId>
    <Company>Vestal &amp; Wiler, P.A. Certified Public Accountants</Company>
    <Country>United States</Country>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-194-vestal-wiler.pdf?sfvrsn=c7ebde54_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1013</RegistrationId>
    <Company>Urish Popeck &amp; Company, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Sep-2017</InspectionReportDate>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>5341</RegistrationId>
    <Company>Manohar Chowdhry &amp; Associates</Company>
    <Country>India</Country>
    <InspectionReportDate>28-Sep-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>1223</RegistrationId>
    <Company>Deloitte, S.L.</Company>
    <Country>Spain</Country>
    <InspectionReportDate>28-Sep-2017</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-174-deloitte-spain.pdf?sfvrsn=a6d465d7_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>854</RegistrationId>
    <Company>Sensiba San Filippo LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Sep-2017</InspectionReportDate>
    <GlobalNetwork />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-188-sensiba-san-filippo.pdf?sfvrsn=3f15d80e_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1163</RegistrationId>
    <Company>Deloitte Certified Public Accountants S.A.</Company>
    <Country>Greece</Country>
    <InspectionReportDate>28-Sep-2017</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>4</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>6</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-173-deloitte-greece.pdf?sfvrsn=b090fe4e_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>256</RegistrationId>
    <Company>McGrail Merkel Quinn &amp; Associates, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Sep-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-183-mcgrail-merkel-quinn-associates.pdf?sfvrsn=359510b9_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>700</RegistrationId>
    <Company>Davis Kinard &amp; Co, PC</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Sep-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-172-davis-kinard.pdf?sfvrsn=21b09de9_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>306</RegistrationId>
    <Company>BMKR LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Sep-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
    <TotalIssuerAuditClients>3</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
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  </InspectionReport>
  <InspectionReport>
    <RegistrationId>763</RegistrationId>
    <Company>Maggart &amp; Associates, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Sep-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
    <TotalIssuerAuditClients>2</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-179-maggart-associates.pdf?sfvrsn=4866e025_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>254</RegistrationId>
    <Company>Cornick, Garber &amp; Sandler, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Sep-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionYear>2017</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>709</RegistrationId>
    <Company>Marks Paneth LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Sep-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-181-marks-paneth.pdf?sfvrsn=5b8a2d2_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>752</RegistrationId>
    <Company>Somerset CPAs, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Sep-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-189-somerset.pdf?sfvrsn=a694190f_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>297</RegistrationId>
    <Company>Akin, Doherty, Klein &amp; Feuge, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Sep-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-166-akin-doherty-klein-feuge.pdf?sfvrsn=a5c95eda_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>715</RegistrationId>
    <Company>Vasquez &amp; Company LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Sep-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>678</RegistrationId>
    <Company>Paritz and Company P.A.</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Sep-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-185-paritz-company.pdf?sfvrsn=33449f68_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>80</RegistrationId>
    <Company>Keiter, Stephens, Hurst, Gary &amp; Shreaves, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Sep-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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  </InspectionReport>
  <InspectionReport>
    <RegistrationId>344</RegistrationId>
    <Company>Wipfli LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Sep-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>8</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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  </InspectionReport>
  <InspectionReport>
    <RegistrationId>3061</RegistrationId>
    <Company>Yichien Yeh, CPA</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Sep-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2017</InspectionYear>
    <TotalIssuerAuditClients>8</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-196-yichien-yeh.pdf?sfvrsn=9dc7544f_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>5070</RegistrationId>
    <Company>KPMG SAS</Company>
    <Country>Colombia</Country>
    <InspectionReportDate>27-Jul-2017</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>9</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>10</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>2</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-154-kpmg-sas-colombia.pdf?sfvrsn=83ace119_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1273</RegistrationId>
    <Company>KPMG Auditores Consultores Ltda.</Company>
    <Country>Chile</Country>
    <InspectionReportDate>27-Jul-2017</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>67</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
    <TotalIssuerAuditClients>3</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>11</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>7</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <RegistrationId>805</RegistrationId>
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    <RegistrationId>3107</RegistrationId>
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    <RegistrationId>1124</RegistrationId>
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    <RegistrationId>212</RegistrationId>
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    <RegistrationId>528</RegistrationId>
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    <RegistrationId>127</RegistrationId>
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    <RegistrationId>1443</RegistrationId>
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    <RegistrationId>921</RegistrationId>
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    <RegistrationId>465</RegistrationId>
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    <RegistrationId>173</RegistrationId>
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    <RegistrationId>683</RegistrationId>
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    <RegistrationId>1435</RegistrationId>
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    <RegistrationId>45</RegistrationId>
    <Company>Vavrinek, Trine, Day &amp; Co., LLP</Company>
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    <RegistrationId>782</RegistrationId>
    <Company>Farmer, Fuqua &amp; Huff, P.C.</Company>
    <Country>United States</Country>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RegistrationId>337</RegistrationId>
    <Company>Lucas, Horsfall, Murphy &amp; Pindroh, LLP</Company>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>5230</RegistrationId>
    <Company>Deloitte Ltd.</Company>
    <Country>Bermuda</Country>
    <InspectionReportDate>27-Jul-2017</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>206</RegistrationId>
    <Company>MaloneBailey, LLP</Company>
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    <AuditsWithPartIADeficiencies>6</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>50</PartIADeficiencyRate>
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    <InspectionType>Annually Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1756</RegistrationId>
    <Company>Deloitte &amp; Associes</Company>
    <Country>France</Country>
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    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>128</RegistrationId>
    <Company>Turlington and Company, L.L.P.</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>266</RegistrationId>
    <Company>Smith Elliott Kearns &amp; Company, LLC</Company>
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  <InspectionReport>
    <RegistrationId>1328</RegistrationId>
    <Company>PricewaterhouseCoopers, Société coopérative</Company>
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    <InspectionReportDate>29-Jun-2017</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>525</RegistrationId>
    <Company>Reilly, Penner &amp; Benton LLP</Company>
    <Country>United States</Country>
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    <RegistrationId>262</RegistrationId>
    <Company>Johnson Lambert LLP</Company>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <RegistrationId>136</RegistrationId>
    <Company>Berry, Dunn, McNeil &amp; Parker, LLC</Company>
    <Country>United States</Country>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>5828</RegistrationId>
    <Company>SRCO Professional Corporation</Company>
    <Country>Canada</Country>
    <InspectionReportDate>29-Jun-2017</InspectionReportDate>
    <GlobalNetwork />
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  <InspectionReport>
    <RegistrationId>1345</RegistrationId>
    <Company>PricewaterhouseCoopers, Taiwan</Company>
    <Country>Taiwan</Country>
    <InspectionReportDate>29-Jun-2017</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>617</RegistrationId>
    <Company>Windham Brannon, PC</Company>
    <Country>United States</Country>
    <InspectionReportDate>29-Jun-2017</InspectionReportDate>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-139-windham-brannon.pdf?sfvrsn=d58176_0</PdfInspectionReport>
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    <RegistrationId>889</RegistrationId>
    <Company>Gray, Gray &amp; Gray, LLP</Company>
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    <RegistrationId>1718</RegistrationId>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-132-pandg.pdf?sfvrsn=5daa75b_0</PdfInspectionReport>
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    <RegistrationId>1808</RegistrationId>
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    <RegistrationId>2938</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1024</RegistrationId>
    <Company>Yarel + Partners</Company>
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    <RegistrationId>2743</RegistrationId>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>215</RegistrationId>
    <Company>Frazier &amp; Deeter, LLC</Company>
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  <InspectionReport>
    <RegistrationId>450</RegistrationId>
    <Company>LBMC, PC</Company>
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  <InspectionReport>
    <RegistrationId>170</RegistrationId>
    <Company>KMJ Corbin &amp; Company LLP</Company>
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    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>274</RegistrationId>
    <Company>EisnerAmper LLP</Company>
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    <AuditsWithPartIADeficiencies>5</AuditsWithPartIADeficiencies>
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    <RegistrationId>103</RegistrationId>
    <Company>Nussbaum Yates Berg Klein &amp; Wolpow, LLP</Company>
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  <InspectionReport>
    <RegistrationId>160</RegistrationId>
    <Company>Ary Roepcke Mulchaey, P.C.</Company>
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    <RegistrationId>210</RegistrationId>
    <Company>Alexander Thompson Arnold PLLC</Company>
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    <RegistrationId>301</RegistrationId>
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    <RegistrationId>1357</RegistrationId>
    <Company>KPMG Samjong Accounting Corp.</Company>
    <Country>South Korea</Country>
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  <InspectionReport>
    <RegistrationId>222</RegistrationId>
    <Company>Goff Backa Alfera &amp; Company, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-May-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-117-goff-backa-alfera.pdf?sfvrsn=47c70a95_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1341</RegistrationId>
    <Company>ZAO Deloitte &amp; Touche CIS</Company>
    <Country>Russia</Country>
    <InspectionReportDate>25-May-2017</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <RiskBasedSelections xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>5893</RegistrationId>
    <Company>Arshak Davtyan, Inc.</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-May-2017</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2015</InspectionYear>
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  <InspectionReport>
    <RegistrationId>93</RegistrationId>
    <Company>Arthur F. Bell, Jr. &amp; Associates, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-May-2017</InspectionReportDate>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>473</RegistrationId>
    <Company>Liebman Goldberg &amp; Hymowitz LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-May-2017</InspectionReportDate>
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    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
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  <InspectionReport>
    <RegistrationId>1021</RegistrationId>
    <Company>KPMG AG Wirtschaftspruefungsgesellschaft</Company>
    <Country>Germany</Country>
    <InspectionReportDate>25-May-2017</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>41</TotalEngagementPartnersOnIssuerAuditWork>
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  <InspectionReport>
    <RegistrationId>2634</RegistrationId>
    <Company>Kenne Ruan, CPA, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-May-2017</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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  <InspectionReport>
    <RegistrationId>263</RegistrationId>
    <Company>Rehmann Robson LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Apr-2017</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>557</RegistrationId>
    <Company>Mengel, Metzger, Barr &amp; Co. LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Apr-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>6150</RegistrationId>
    <Company>Stevenson &amp; Company CPAS</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Apr-2017</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>515</RegistrationId>
    <Company>Bobbitt Pittenger &amp; Company, P.A.</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Apr-2017</InspectionReportDate>
    <GlobalNetwork />
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  <InspectionReport>
    <RegistrationId>2297</RegistrationId>
    <Company>Stout, Causey &amp; Horning, P.A.</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Apr-2017</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>106</RegistrationId>
    <Company>Salberg &amp; Company, P.A.</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Apr-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>5395</RegistrationId>
    <Company>Marcum Bernstein &amp; Pinchuk LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Apr-2017</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>148</RegistrationId>
    <Company>Sutton Frost Cary LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Apr-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>862</RegistrationId>
    <Company>SF Partnership, LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>27-Apr-2017</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionYear>2016</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>281</RegistrationId>
    <Company>Nichols, Cauley &amp; Associates, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Apr-2017</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <RiskBasedSelections xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>126</RegistrationId>
    <Company>Hobe &amp; Lucas Certified Public Accountants Inc</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Apr-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1524</RegistrationId>
    <Company>Manning Elliott LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>27-Apr-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RiskBasedSelections xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>577</RegistrationId>
    <Company>Stowe &amp; Degon LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Apr-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RiskBasedSelections xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>1294</RegistrationId>
    <Company>Deloitte Statsautoriseret Revisionspartnerselskab</Company>
    <Country>Denmark</Country>
    <InspectionReportDate>27-Apr-2017</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>3709</RegistrationId>
    <Company>Sandler &amp; Company, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Apr-2017</InspectionReportDate>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>5678</RegistrationId>
    <Company>Zachary Salum Auditors PA</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Mar-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-096-zachary-salum.pdf?sfvrsn=b8f0a813_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>3501</RegistrationId>
    <Company>DBBMCKENNON</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Mar-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1309</RegistrationId>
    <Company>Kesselman &amp; Kesselman C.P.A.s</Company>
    <Country>Israel</Country>
    <InspectionReportDate>30-Mar-2017</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>165</RegistrationId>
    <Company>Hannis T. Bourgeois, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Mar-2017</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>1347</RegistrationId>
    <Company>PricewaterhouseCoopers Audit</Company>
    <Country>France</Country>
    <InspectionReportDate>30-Mar-2017</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>48</TotalEngagementPartnersOnIssuerAuditWork>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-094-pwc-france.pdf?sfvrsn=6c36416b_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1153</RegistrationId>
    <Company>Galaz, Yamazaki, Ruiz, Urquiza, S.C.</Company>
    <Country>Mexico</Country>
    <InspectionReportDate>30-Mar-2017</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-089-galaz.pdf?sfvrsn=c2e47220_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>684</RegistrationId>
    <Company>Larry Wolfe, C.P.A.</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Mar-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>5348</RegistrationId>
    <Company>FROST, PLLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Mar-2017</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>2230</RegistrationId>
    <Company>Fiondella, Milone &amp; LaSaracina LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Mar-2017</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RegistrationId>573</RegistrationId>
    <Company>Fontanella and Babitts</Company>
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    <RegistrationId>5690</RegistrationId>
    <Company>Ernst &amp; Young</Company>
    <Country>Bahamas</Country>
    <InspectionReportDate>30-Mar-2017</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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    <RegistrationId>1195</RegistrationId>
    <Company>UHY LLP</Company>
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  <InspectionReport>
    <RegistrationId>3033</RegistrationId>
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  <InspectionReport>
    <RegistrationId>6117</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1522</RegistrationId>
    <Company>Ernst &amp; Young Audit S.A.S.</Company>
    <Country>Colombia</Country>
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  <InspectionReport>
    <RegistrationId>1835</RegistrationId>
    <Company>Babush, Neiman, Kornman &amp; Johnson, LLP</Company>
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    <RegistrationId>1250</RegistrationId>
    <Company>The Griggs Group, PA</Company>
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    <RegistrationId>570</RegistrationId>
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    <InspectionReportDate>27-Feb-2017</InspectionReportDate>
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    <RegistrationId>932</RegistrationId>
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    <RegistrationId>800</RegistrationId>
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    <RegistrationId>358</RegistrationId>
    <Company>Schneider Downs &amp; Co., Inc.</Company>
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    <RegistrationId>814</RegistrationId>
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    <RegistrationId>229</RegistrationId>
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  <InspectionReport>
    <RegistrationId>596</RegistrationId>
    <Company>CohnReznick LLP</Company>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RegistrationId>342</RegistrationId>
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    <RegistrationId>248</RegistrationId>
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    <RegistrationId>243</RegistrationId>
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    <RegistrationId>209</RegistrationId>
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    <RegistrationId>396</RegistrationId>
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    <RegistrationId>3289</RegistrationId>
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    <RegistrationId>566</RegistrationId>
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    <RegistrationId>1208</RegistrationId>
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    <RegistrationId>400</RegistrationId>
    <Company>Hacker, Johnson &amp; Smith PA</Company>
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    <RegistrationId>3743</RegistrationId>
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    <RegistrationId>1098</RegistrationId>
    <Company>Deloitte Anjin LLC</Company>
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    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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    <RegistrationId>339</RegistrationId>
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    <InspectionReportDate>15-Dec-2016</InspectionReportDate>
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    <RegistrationId>933</RegistrationId>
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    <RegistrationId>261</RegistrationId>
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  <InspectionReport>
    <RegistrationId>454</RegistrationId>
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    <RegistrationId>168</RegistrationId>
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    <RegistrationId>1180</RegistrationId>
    <Company>Deloitte Haskins &amp; Sells LLP</Company>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>3687</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1263</RegistrationId>
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    <RegistrationId>217</RegistrationId>
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    <RegistrationId>5200</RegistrationId>
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    <RegistrationId>1930</RegistrationId>
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    <RegistrationId>1045</RegistrationId>
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    <RegistrationId>2135</RegistrationId>
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    <Country>Chile</Country>
    <InspectionReportDate>15-Dec-2016</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>15</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>11</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-042-ey-chile.pdf?sfvrsn=8cc0245c_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1057</RegistrationId>
    <Company>Somekh Chaikin</Company>
    <Country>Israel</Country>
    <InspectionReportDate>15-Dec-2016</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
    <TotalIssuerAuditClients>18</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>6</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>10</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-064-somekh-chaikin.pdf?sfvrsn=ed91eb0d_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>686</RegistrationId>
    <Company>BKD, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>15-Dec-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>8</TotalAuditsReviewed>
    <PartIADeficiencyRate>25</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
    <TotalIssuerAuditClients>72</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>32</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>8</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-033-bkd.pdf?sfvrsn=ed4457bf_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>3298</RegistrationId>
    <Company>Dov Weinstein &amp; Co. C.P.A. (ISR)</Company>
    <Country>Israel</Country>
    <InspectionReportDate>15-Dec-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
    <TotalIssuerAuditClients>7</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-038-dov-weinstein.pdf?sfvrsn=db012d42_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>85</RegistrationId>
    <Company>KPMG LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>15-Dec-2016</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>4</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>8</TotalAuditsReviewed>
    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2015</InspectionYear>
    <TotalIssuerAuditClients>69</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>56</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>74</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>7</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-052-kpmg-canada.pdf?sfvrsn=bdf13189_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>324</RegistrationId>
    <Company>Macias Gini &amp; O'Connell LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>15-Dec-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
    <TotalIssuerAuditClients>3</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-056-macias-gini-oconnell.pdf?sfvrsn=e79d30fa_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>285</RegistrationId>
    <Company>Gumbiner Savett Inc.</Company>
    <Country>United States</Country>
    <InspectionReportDate>15-Dec-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
    <TotalIssuerAuditClients>8</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-043-gumbiner-savett.pdf?sfvrsn=4fa140c_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>270</RegistrationId>
    <Company>Tanner LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>15-Dec-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
    <TotalIssuerAuditClients>16</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>7</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-065-tanner.pdf?sfvrsn=7a5325db_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1212</RegistrationId>
    <Company>K. R. Margetson Ltd.</Company>
    <Country>Canada</Country>
    <InspectionReportDate>15-Dec-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
    <TotalIssuerAuditClients>2</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-051-kr-margetson.pdf?sfvrsn=5fb9b5d1_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>100</RegistrationId>
    <Company>WithumSmith+Brown, PC</Company>
    <Country>United States</Country>
    <InspectionReportDate>15-Dec-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>5</TotalAuditsReviewed>
    <PartIADeficiencyRate>20</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>13</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-067-withumsmith-brown.pdf?sfvrsn=38504dbe_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>298</RegistrationId>
    <Company>Ham, Langston &amp; Brezina, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>15-Dec-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>3</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-045-ham-langston-brezina.pdf?sfvrsn=427ab14a_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>130</RegistrationId>
    <Company>Lumsden &amp; McCormick, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>15-Dec-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-055-lumsden-mccormick.pdf?sfvrsn=f9b70488_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1433</RegistrationId>
    <Company>Ernst &amp; Young AB</Company>
    <Country>Sweden</Country>
    <InspectionReportDate>15-Dec-2016</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
    <TotalIssuerAuditClients>5</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>25</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>16</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>2</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-041-ey-sweden.pdf?sfvrsn=801350b3_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1103</RegistrationId>
    <Company>Samil PricewaterhouseCoopers</Company>
    <Country>South Korea</Country>
    <InspectionReportDate>15-Dec-2016</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>67</PartIADeficiencyRate>
    <InspectionYear>2015</InspectionYear>
    <TotalIssuerAuditClients>3</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>35</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>23</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-061-pwc-south-korea.pdf?sfvrsn=658824e7_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>794</RegistrationId>
    <Company>Hancock Askew &amp; Co., LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>15-Dec-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
    <TotalIssuerAuditClients>10</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-046-hancock-askew.pdf?sfvrsn=79204c10_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>271</RegistrationId>
    <Company>PricewaterhouseCoopers LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>15-Dec-2016</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>6</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2015</InspectionYear>
    <TotalIssuerAuditClients>49</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>68</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>69</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasTheLeadAuditor>5</AuditsInWhichTheFirmWasTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-060-pwc-canada.pdf?sfvrsn=b59abeae_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>185</RegistrationId>
    <Company>KPMG LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>09-Nov-2016</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>20</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>52</TotalAuditsReviewed>
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    <InspectionYear>2015</InspectionYear>
    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
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    <AuditsInWhichTheFirmWasTheLeadAuditor>49</AuditsInWhichTheFirmWasTheLeadAuditor>
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  <InspectionReport>
    <RegistrationId>448</RegistrationId>
    <Company>Kronick Kalada Berdy &amp; Co, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Oct-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
    <TotalIssuerAuditClients>6</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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  <InspectionReport>
    <RegistrationId>1185</RegistrationId>
    <Company>Ziv Haft Certified Public Accountants (Isr.)</Company>
    <Country>Israel</Country>
    <InspectionReportDate>27-Oct-2016</InspectionReportDate>
    <GlobalNetwork>BDO International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
    <TotalIssuerAuditClients>8</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>929</RegistrationId>
    <Company>Perkins &amp; Company, PC</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Oct-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
    <TotalIssuerAuditClients>2</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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  <InspectionReport>
    <RegistrationId>199</RegistrationId>
    <Company>Mayer Hoffman McCann P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Oct-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>4</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>5</TotalAuditsReviewed>
    <PartIADeficiencyRate>80</PartIADeficiencyRate>
    <InspectionYear>2015</InspectionYear>
    <TotalIssuerAuditClients>54</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>25</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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  <InspectionReport>
    <RegistrationId>5938</RegistrationId>
    <Company>Ciro E. Adams, CPA, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Oct-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2015</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>1130</RegistrationId>
    <Company>Deloitte &amp; Touche</Company>
    <Country>South Africa</Country>
    <InspectionReportDate>27-Oct-2016</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>67</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>17</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>13</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>2</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-005-deloitte-southafrica.pdf?sfvrsn=c2764401_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>647</RegistrationId>
    <Company>Causey Demgen &amp; Moore P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Oct-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>3</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>1269</RegistrationId>
    <Company>Lynda R. Keeton CPA, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Oct-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>50</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1381</RegistrationId>
    <Company>KAP Purwantono, Sungkoro &amp; Surja</Company>
    <Country>Indonesia</Country>
    <InspectionReportDate>27-Oct-2016</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2015</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>5</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>5</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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  </InspectionReport>
  <InspectionReport>
    <RegistrationId>872</RegistrationId>
    <Company>Kyle L. Tingle, CPA, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Oct-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
    <TotalIssuerAuditClients>8</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-014-kyle-tingle.pdf?sfvrsn=3a5d5d14_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>746</RegistrationId>
    <Company>Pritchett, Siler &amp; Hardy, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Oct-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>67</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>50</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
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  <InspectionReport>
    <RegistrationId>587</RegistrationId>
    <Company>RBSM LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Oct-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>9</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2015</InspectionYear>
    <TotalIssuerAuditClients>108</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-023-rbsm.pdf?sfvrsn=70b1c923_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1415</RegistrationId>
    <Company>Ernst &amp; Young Limited Corporation</Company>
    <Country>Panama</Country>
    <InspectionReportDate>27-Oct-2016</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>3</TotalEngagementPartnersOnIssuerAuditWork>
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2017-006-ey-panama.pdf?sfvrsn=399d7e01_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>264</RegistrationId>
    <Company>Mahoney Sabol &amp; Company, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Oct-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>717</RegistrationId>
    <Company>MSPC, Certified Public Accountants and Advisors, A Professional Corporation</Company>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <RegistrationId>3106</RegistrationId>
    <Company>Khandelwal Jain &amp; Co. Chartered Accountants</Company>
    <Country>India</Country>
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  <InspectionReport>
    <RegistrationId>169</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1009</RegistrationId>
    <Company>KPMG AZSA LLC</Company>
    <Country>Japan</Country>
    <InspectionReportDate>27-Oct-2016</InspectionReportDate>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1173</RegistrationId>
    <Company>Dale Matheson Carr-Hilton LaBonte LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>27-Oct-2016</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>925</RegistrationId>
    <Company>Cohen &amp; Company, Ltd.</Company>
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    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>29</RegistrationId>
    <Company>Sassetti LLC</Company>
    <Country>United States</Country>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>1284</RegistrationId>
    <Company>Mancera SC</Company>
    <Country>Mexico</Country>
    <InspectionReportDate>27-Oct-2016</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1059</RegistrationId>
    <Company>VB&amp;T Certified Public Accountants, PLLC</Company>
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    <InspectionReportDate>27-Oct-2016</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <RegistrationId>3153</RegistrationId>
    <Company>Huckfeldt &amp; Smith, PLC</Company>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>1976</RegistrationId>
    <Company>LBB &amp; Associates Ltd., LLP</Company>
    <Country>United States</Country>
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    <RegistrationId>1375</RegistrationId>
    <Company>Fahn Kanne &amp; Co.</Company>
    <Country>Israel</Country>
    <InspectionReportDate>27-Oct-2016</InspectionReportDate>
    <GlobalNetwork>Grant Thornton International Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>42</RegistrationId>
    <Company>Ernst &amp; Young LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-Oct-2016</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>16</AuditsWithPartIADeficiencies>
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    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>655</RegistrationId>
    <Company>CliftonLarsonAllen LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>29-Sep-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>2398</RegistrationId>
    <Company>Moody, Famiglietti &amp; Andronico, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>29-Sep-2016</InspectionReportDate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RegistrationId>1012</RegistrationId>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RegistrationId>624</RegistrationId>
    <Company>Piercy, Bowler, Taylor &amp; Kern Certified Public Accountants &amp; Business Advisors</Company>
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    <RegistrationId>1387</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1032</RegistrationId>
    <Company>Deloitte Auditores y Consultores Limitada</Company>
    <Country>Chile</Country>
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    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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    <RegistrationId>5746</RegistrationId>
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    <RegistrationId>674</RegistrationId>
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    <RegistrationId>57</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1390</RegistrationId>
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    <RegistrationId>622</RegistrationId>
    <Company>Henderson Hutcherson &amp; McCullough, PLLC</Company>
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  <InspectionReport>
    <RegistrationId>1143</RegistrationId>
    <Company>BDO Audit &amp; Assurance B.V.</Company>
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    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
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    <RegistrationId>3486</RegistrationId>
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  <InspectionReport>
    <RegistrationId>92</RegistrationId>
    <Company>Kelly &amp; Company An Accountancy Corporation</Company>
    <Country>United States</Country>
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    <RegistrationId>1940</RegistrationId>
    <Company>Fischer Cunnane &amp; Associates Ltd.</Company>
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    <RegistrationId>879</RegistrationId>
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    <RegistrationId>279</RegistrationId>
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    <RegistrationId>970</RegistrationId>
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    <Company>Louis Plung &amp; Company, LLP</Company>
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    <RegistrationId>237</RegistrationId>
    <Company>Brown Armstrong Accountancy Corporation</Company>
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  <InspectionReport>
    <RegistrationId>2170</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1227</RegistrationId>
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  <InspectionReport>
    <RegistrationId>926</RegistrationId>
    <Company>Habif, Arogeti &amp; Wynne, LLP</Company>
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    <RegistrationId>677</RegistrationId>
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  <InspectionReport>
    <RegistrationId>6080</RegistrationId>
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    <RegistrationId>318</RegistrationId>
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    <RegistrationId>3627</RegistrationId>
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    <RegistrationId>2019</RegistrationId>
    <Company>BDO Magyarország Könyvvizsgáló Kft.</Company>
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  <InspectionReport>
    <RegistrationId>1295</RegistrationId>
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    <RegistrationId>1884</RegistrationId>
    <Company>Bonadio &amp; Co., LLP</Company>
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    <RegistrationId>3645</RegistrationId>
    <Company>Pinaki &amp; Associates LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>29-Sep-2016</InspectionReportDate>
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    <TotalAuditsReviewed>4</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2016-205-pinaki.pdf?sfvrsn=306ceb2b_0</PdfInspectionReport>
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    <RegistrationId>5750</RegistrationId>
    <Company>Yehezkel CPA LLC</Company>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2016-209-yehezkel.pdf?sfvrsn=e11c6c54_0</PdfInspectionReport>
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    <RegistrationId>23</RegistrationId>
    <Company>Baker Tilly Virchow Krause, LLP</Company>
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    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>30</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>41</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2016-143-baker-tilly.pdf?sfvrsn=7310cabc_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>238</RegistrationId>
    <Company>PricewaterhouseCoopers LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>10-Aug-2016</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>12</AuditsWithPartIADeficiencies>
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    <TotalIssuerAuditClients xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>53</AuditsInWhichTheFirmWasTheLeadAuditor>
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    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2016-140-pwc.pdf?sfvrsn=49cb401f_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>34</RegistrationId>
    <Company>Deloitte &amp; Touche LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>10-Aug-2016</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>13</AuditsWithPartIADeficiencies>
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    <AuditsInWhichTheFirmWasTheLeadAuditor>54</AuditsInWhichTheFirmWasTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2016-141-deloitte.pdf?sfvrsn=f9090d8f_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>2240</RegistrationId>
    <Company>Bencivenga Ward &amp; Company CPA's, PC</Company>
    <Country>United States</Country>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <RiskBasedSelections xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>2980</RegistrationId>
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    <Country>Japan</Country>
    <InspectionReportDate>28-Jul-2016</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>3217</RegistrationId>
    <Company>Collins Barrow Toronto LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>28-Jul-2016</InspectionReportDate>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2016-149-collins-barrow.pdf?sfvrsn=e6de1382_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>367</RegistrationId>
    <Company>SingerLewak LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Jul-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>1118</RegistrationId>
    <Company>KPMG LLP</Company>
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    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>2468</RegistrationId>
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    <RegistrationId>423</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1243</RegistrationId>
    <Company>Deloitte Accountants B.V.</Company>
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  <InspectionReport>
    <RegistrationId>744</RegistrationId>
    <Company>Mercadien, P.C., Certified Public Accountants</Company>
    <Country>United States</Country>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2016-164-mercadien.pdf?sfvrsn=206426f0_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>206</RegistrationId>
    <Company>MaloneBailey, LLP</Company>
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    <GlobalNetwork />
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    <TotalIssuerAuditClients xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>173</RegistrationId>
    <Company>Crowe Horwath LLP</Company>
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  <InspectionReport>
    <RegistrationId>1364</RegistrationId>
    <Company>PricewaterhouseCoopers Consultores, Auditores y Cia. Ltda.</Company>
    <Country>Chile</Country>
    <InspectionReportDate>28-Jul-2016</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>7</TotalEngagementPartnersOnIssuerAuditWork>
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  <InspectionReport>
    <RegistrationId>82</RegistrationId>
    <Company>Morris Davis Chan &amp; Tan LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Jul-2016</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
    <TotalIssuerAuditClients>5</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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  <InspectionReport>
    <RegistrationId>49</RegistrationId>
    <Company>RSM US LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Jul-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>5</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2015</InspectionYear>
    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
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    <AuditsInWhichTheFirmWasTheLeadAuditor>15</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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  <InspectionReport>
    <RegistrationId>431</RegistrationId>
    <Company>Harper &amp; Pearson Company, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Jul-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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  <InspectionReport>
    <RegistrationId>756</RegistrationId>
    <Company>De Leon &amp; Company, P.A.</Company>
    <Country>United States</Country>
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    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>1397</RegistrationId>
    <Company>Kantor Akuntan Publik Tanudiredja, Wibisana, Rintis &amp; Rekan</Company>
    <Country>Indonesia</Country>
    <InspectionReportDate>28-Jul-2016</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <RiskBasedSelections xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>223</RegistrationId>
    <Company>Farber Hass Hurley LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Jul-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1119</RegistrationId>
    <Company>KPMG Audit Plc</Company>
    <Country>United Kingdom</Country>
    <InspectionReportDate>28-Jul-2016</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>430</RegistrationId>
    <Company>Coulter &amp; Justus, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Jul-2016</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>1460</RegistrationId>
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    <Country>Switzerland</Country>
    <InspectionReportDate>28-Jul-2016</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>546</RegistrationId>
    <Company>Banks Finley White &amp; Company, CPAs</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Jul-2016</InspectionReportDate>
    <GlobalNetwork />
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  <InspectionReport>
    <RegistrationId>1121</RegistrationId>
    <Company>Chapman, Hext &amp; Co., P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Jul-2016</InspectionReportDate>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>6108</RegistrationId>
    <Company>Michael Gillespie &amp; Associates, PLLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Jul-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>1232</RegistrationId>
    <Company>Raymond Chabot Grant Thornton LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>28-Jul-2016</InspectionReportDate>
    <GlobalNetwork>Grant Thornton International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>2870</RegistrationId>
    <Company>W.T. Uniack CPA, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Jul-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RegistrationId>251</RegistrationId>
    <Company>Olsen Thielen &amp; Co., Ltd</Company>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>1721</RegistrationId>
    <Company>Ernst &amp; Young LLC</Company>
    <Country>Russia</Country>
    <InspectionReportDate>28-Jul-2016</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>67</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>89</RegistrationId>
    <Company>Rosenberg Rich Baker Berman &amp; Company</Company>
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  <InspectionReport>
    <RegistrationId>2233</RegistrationId>
    <Company>Grant Thornton Audit Pty Ltd</Company>
    <Country>Australia</Country>
    <InspectionReportDate>28-Jul-2016</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>867</RegistrationId>
    <Company>LTSP, Inc.</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>1351</RegistrationId>
    <Company>PricewaterhouseCoopers Auditores Independentes</Company>
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    <InspectionReportDate>28-Jul-2016</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>1448</RegistrationId>
    <Company>Ernst &amp; Young Auditores Independentes S.S.</Company>
    <Country>Brazil</Country>
    <InspectionReportDate>16-Jun-2016</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>1315</RegistrationId>
    <Company>Paredes, Zaldívar, Burga &amp; Asociados Sociedad Civil de Responsabilidad Limitada</Company>
    <Country>Peru</Country>
    <InspectionReportDate>16-Jun-2016</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>1251</RegistrationId>
    <Company>Ernst &amp; Young GmbH Wirtschaftspruefungsgesellschaft</Company>
    <Country>Germany</Country>
    <InspectionReportDate>16-Jun-2016</InspectionReportDate>
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    <RegistrationId>729</RegistrationId>
    <Company>Widmer Roel PC</Company>
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    <InspectionReportDate>16-Jun-2016</InspectionReportDate>
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    <RegistrationId>2982</RegistrationId>
    <Company>Briggs &amp; Veselka Co., PC</Company>
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    <InspectionReportDate>16-Jun-2016</InspectionReportDate>
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    <RegistrationId>995</RegistrationId>
    <Company>Smythe LLP</Company>
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    <RegistrationId>1210</RegistrationId>
    <Company>Smolin Lupin &amp; Co., PA</Company>
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    <InspectionReportDate>16-Jun-2016</InspectionReportDate>
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    <RegistrationId>3024</RegistrationId>
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    <Country>United States</Country>
    <InspectionReportDate>16-Jun-2016</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>1342</RegistrationId>
    <Company>Grant Thornton Taiyo LLC</Company>
    <Country>Japan</Country>
    <InspectionReportDate>16-Jun-2016</InspectionReportDate>
    <GlobalNetwork>Grant Thornton International Limited</GlobalNetwork>
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    <RegistrationId>688</RegistrationId>
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    <RegistrationId>248</RegistrationId>
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  <InspectionReport>
    <RegistrationId>180</RegistrationId>
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    <RegistrationId>422</RegistrationId>
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    <RegistrationId>1337</RegistrationId>
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  <InspectionReport>
    <RegistrationId>2317</RegistrationId>
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    <RegistrationId>326</RegistrationId>
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    <RegistrationId>72</RegistrationId>
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    <RegistrationId>404</RegistrationId>
    <Company>McNair, McLemore, Middlebrooks &amp; Co., LLC</Company>
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    <RegistrationId>803</RegistrationId>
    <Company>McSoley McCoy &amp; Co.</Company>
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    <RegistrationId>3312</RegistrationId>
    <Company>Saturna Group Chartered Accountants LLP</Company>
    <Country>Canada</Country>
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    <RegistrationId>2324</RegistrationId>
    <Company>GreerWalker LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-May-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2016</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <FinancialStatementAuditsOnly xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>91</RegistrationId>
    <Company>Porter Keadle Moore LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-May-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>4</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>4</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2015</InspectionYear>
    <TotalIssuerAuditClients>14</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>6</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasTheLeadAuditor>4</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2016-121-porter-keadle-moore.pdf?sfvrsn=5b65adc4_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1027</RegistrationId>
    <Company>KPMG Auditores, S.L.</Company>
    <Country>Spain</Country>
    <InspectionReportDate>26-May-2016</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2015</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>38</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>9</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>2</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2016-117-kpmg-spain.pdf?sfvrsn=9971d77f_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>5729</RegistrationId>
    <Company>D'Arelli Pruzansky, P.A.</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-May-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2015</InspectionYear>
    <TotalIssuerAuditClients>17</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>85</RegistrationId>
    <Company>KPMG LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>26-May-2016</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>4</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>44</PartIADeficiencyRate>
    <InspectionYear>2014</InspectionYear>
    <TotalIssuerAuditClients>75</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>48</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasTheLeadAuditor>7</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>2</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2016-118-kpmg-canada.pdf?sfvrsn=10a6d7bf_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1363</RegistrationId>
    <Company>KPMG AS</Company>
    <Country>Norway</Country>
    <InspectionReportDate>26-May-2016</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2015</InspectionYear>
    <TotalIssuerAuditClients>2</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>9</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>6</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2016-116-kpmg-norway.pdf?sfvrsn=93f28e34_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>5810</RegistrationId>
    <Company>Jimmy P. Lee, CPA P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-May-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
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    <InspectionYear>2015</InspectionYear>
    <TotalIssuerAuditClients>5</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>5962</RegistrationId>
    <Company>Schild &amp; Co., Inc.</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-May-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionYear>2015</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
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    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2016-123-schild.pdf?sfvrsn=390092e_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>3356</RegistrationId>
    <Company>Edward Richardson Jr., CPA</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Apr-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>0</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
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    <TargetTeamSelections xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2016-098-edward-richardson.pdf?sfvrsn=dc63b5c6_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>2891</RegistrationId>
    <Company>PricewaterhouseCoopers</Company>
    <Country>Jamaica</Country>
    <InspectionReportDate>28-Apr-2016</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>3</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>3</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2016-102-pwc-jamaica.pdf?sfvrsn=30b574a0_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>3444</RegistrationId>
    <Company>MJF &amp; Associates, APC</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Apr-2016</InspectionReportDate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <RiskBasedSelections xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2016-101-mjf.pdf?sfvrsn=b03604f6_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1117</RegistrationId>
    <Company>Blue &amp; Co., LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Apr-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RiskBasedSelections xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2016-094-blue.pdf?sfvrsn=4d0ecd58_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1438</RegistrationId>
    <Company>Ernst &amp; Young LLP</Company>
    <Country>United Kingdom</Country>
    <InspectionReportDate>28-Apr-2016</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>67</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>9</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>5762</RegistrationId>
    <Company>Hartley Moore Accountancy Corporation</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Apr-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2016-100-hartley-moore.pdf?sfvrsn=63ece058_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1197</RegistrationId>
    <Company>Brightman Almagor Zohar &amp; Co.</Company>
    <Country>Israel</Country>
    <InspectionReportDate>28-Apr-2016</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2015</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2016-095-brightman-almagor-zohar.pdf?sfvrsn=88bdc7a3_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>679</RegistrationId>
    <Company>RSSM CPA LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Apr-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2015</InspectionYear>
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    <RegistrationId>832</RegistrationId>
    <Company>Cummings, Ristau &amp; Associates, P.C.</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>5910</RegistrationId>
    <Company>Yu Certified Public Accountant, P.C.</Company>
    <Country>United States</Country>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2016-106-yu.pdf?sfvrsn=b4b82169_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1033</RegistrationId>
    <Company>BDO Auditores, S.L.P.</Company>
    <Country>Spain</Country>
    <InspectionReportDate>28-Apr-2016</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>5065</RegistrationId>
    <Company>Pybus &amp; Company, P.A.</Company>
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    <InspectionReportDate>28-Apr-2016</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>1755</RegistrationId>
    <Company>SyCip Gorres Velayo &amp; Co.</Company>
    <Country>Philippines</Country>
    <InspectionReportDate>28-Apr-2016</InspectionReportDate>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>116</RegistrationId>
    <Company>Delap LLP</Company>
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  <InspectionReport>
    <RegistrationId>2277</RegistrationId>
    <Company>Samet &amp; Company PC</Company>
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    <InspectionReportDate>17-Mar-2016</InspectionReportDate>
    <GlobalNetwork />
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  <InspectionReport>
    <RegistrationId>379</RegistrationId>
    <Company>KraftCPAs PLLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>17-Mar-2016</InspectionReportDate>
    <GlobalNetwork />
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  <InspectionReport>
    <RegistrationId>5410</RegistrationId>
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    <RegistrationId>2672</RegistrationId>
    <Company>UHY</Company>
    <Country>Malaysia</Country>
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    <RegistrationId>1191</RegistrationId>
    <Company>Deloitte AS</Company>
    <Country>Norway</Country>
    <InspectionReportDate>17-Mar-2016</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>822</RegistrationId>
    <Company>Michael T. Studer CPA P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>17-Mar-2016</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>375</RegistrationId>
    <Company>Lightfoot Guest Moore &amp; Co., PC</Company>
    <Country>United States</Country>
    <InspectionReportDate>17-Mar-2016</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>890</RegistrationId>
    <Company>Gregory, Sharer &amp; Stuart, P.A.</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>201</RegistrationId>
    <Company>Morrison, Brown, Argiz &amp; Farra, LLC</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>731</RegistrationId>
    <Company>Davidson &amp; Company LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>17-Mar-2016</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
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    <InspectionYear>2015</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <RiskBasedSelections xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>1395</RegistrationId>
    <Company>PricewaterhouseCoopers Accountants N.V.</Company>
    <Country>Netherlands</Country>
    <InspectionReportDate>17-Mar-2016</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2015</InspectionYear>
    <TotalIssuerAuditClients>6</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>25</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2016-087-pwc-nv.pdf?sfvrsn=9a12246f_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1128</RegistrationId>
    <Company>PricewaterhouseCoopers, S.C.</Company>
    <Country>Mexico</Country>
    <InspectionReportDate>17-Mar-2016</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>33</PartIADeficiencyRate>
    <InspectionYear>2014</InspectionYear>
    <TotalIssuerAuditClients>5</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
    <RiskBasedSelections xsi:nil="true" />
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  </InspectionReport>
  <InspectionReport>
    <RegistrationId>820</RegistrationId>
    <Company>Ramirez Jimenez International CPA's</Company>
    <Country>United States</Country>
    <InspectionReportDate>17-Mar-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2015</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <RiskBasedSelections xsi:nil="true" />
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>444</RegistrationId>
    <Company>DeCoria, Maichel &amp; Teague, PS</Company>
    <Country>United States</Country>
    <InspectionReportDate>17-Mar-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>2882</RegistrationId>
    <Company>Kahn, Litwin, Renza &amp; Co., Ltd.</Company>
    <Country>United States</Country>
    <InspectionReportDate>17-Mar-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionYear>2015</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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  <InspectionReport>
    <RegistrationId>67</RegistrationId>
    <Company>Rayburn|Fitzgerald PC</Company>
    <Country>United States</Country>
    <InspectionReportDate>22-Feb-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2015</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork>1</TotalEngagementPartnersOnIssuerAuditWork>
    <RiskBasedSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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  <InspectionReport>
    <RegistrationId>1820</RegistrationId>
    <Company>Swalm &amp; Associates, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>22-Feb-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>5567</RegistrationId>
    <Company>Carter &amp; Company, CPA, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>22-Feb-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <RiskBasedSelections xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2016-063-carter.pdf?sfvrsn=2b9ac5df_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>837</RegistrationId>
    <Company>Wolinetz, Lafazan &amp; Company, CPA's, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>22-Feb-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RiskBasedSelections xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>572</RegistrationId>
    <Company>Weinberg &amp; Company, P.A.</Company>
    <Country>United States</Country>
    <InspectionReportDate>22-Feb-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>656</RegistrationId>
    <Company>EKS&amp;H, LLLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>22-Feb-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <RiskBasedSelections xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>364</RegistrationId>
    <Company>LaRue, Corrigan, McCormick &amp; Teasdale LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>22-Feb-2016</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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  </InspectionReport>
  <InspectionReport>
    <RegistrationId>207</RegistrationId>
    <Company>Burr Pilger Mayer, Inc.</Company>
    <Country>United States</Country>
    <InspectionReportDate>22-Feb-2016</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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  <InspectionReport>
    <RegistrationId>5525</RegistrationId>
    <Company>Fruci &amp; Associates II, PLLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>22-Feb-2016</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RegistrationId>287</RegistrationId>
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    <RegistrationId>31</RegistrationId>
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    <RegistrationId>711</RegistrationId>
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    <RegistrationId>76</RegistrationId>
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  <InspectionReport>
    <RegistrationId>3774</RegistrationId>
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    <RegistrationId>3901</RegistrationId>
    <Company>Averett Warmus Durkee, P.A.</Company>
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  <InspectionReport>
    <RegistrationId>1406</RegistrationId>
    <Company>Punongbayan &amp; Araullo</Company>
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    <RegistrationId>1263</RegistrationId>
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    <RegistrationId>5240</RegistrationId>
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    <RegistrationId>1253</RegistrationId>
    <Company>KPMG SA</Company>
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    <RegistrationId>271</RegistrationId>
    <Company>PricewaterhouseCoopers LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>21-Dec-2015</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>1357</RegistrationId>
    <Company>KPMG Samjong Accounting Corp.</Company>
    <Country>South Korea</Country>
    <InspectionReportDate>21-Dec-2015</InspectionReportDate>
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    <RegistrationId>1334</RegistrationId>
    <Company>Mazars</Company>
    <Country>France</Country>
    <InspectionReportDate>21-Dec-2015</InspectionReportDate>
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    <RegistrationId>987</RegistrationId>
    <Company>Donahue Associates LLC</Company>
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    <RegistrationId>1358</RegistrationId>
    <Company>PricewaterhouseCoopers AG</Company>
    <Country>Switzerland</Country>
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    <RegistrationId>5521</RegistrationId>
    <Company>Demichelli, Sarrio &amp; Asociados S.C.</Company>
    <Country>Peru</Country>
    <InspectionReportDate>21-Dec-2015</InspectionReportDate>
    <GlobalNetwork>Grant Thornton International Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>1712</RegistrationId>
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    <InspectionReportDate>21-Dec-2015</InspectionReportDate>
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    <RegistrationId>1288</RegistrationId>
    <Company>WDM Chartered Accountants</Company>
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    <RegistrationId>5103</RegistrationId>
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    <RegistrationId>86</RegistrationId>
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  <InspectionReport>
    <RegistrationId>569</RegistrationId>
    <Company>Moore Stephens Lovelace, P.A.</Company>
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  <InspectionReport>
    <RegistrationId>2699</RegistrationId>
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    <RegistrationId>1349</RegistrationId>
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    <RegistrationId>1208</RegistrationId>
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    <RegistrationId>1044</RegistrationId>
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    <RegistrationId>5617</RegistrationId>
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    <RegistrationId>3493</RegistrationId>
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    <GlobalNetwork />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2015-thomas-howell-ferguson.pdf?sfvrsn=73097574_0</PdfInspectionReport>
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    <RegistrationId>642</RegistrationId>
    <Company>Barnes, Dennig &amp; Co., Ltd.</Company>
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    <RegistrationId>243</RegistrationId>
    <Company>BDO USA, LLP</Company>
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    <InspectionType>Annually Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2014-bdo-usa.pdf?sfvrsn=8b0a214c_0</PdfInspectionReport>
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    <RegistrationId>5041</RegistrationId>
    <Company>B F Borgers CPA PC</Company>
    <Country>United States</Country>
    <InspectionReportDate>21-Dec-2015</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>4</TotalAuditsReviewed>
    <PartIADeficiencyRate>75</PartIADeficiencyRate>
    <InspectionYear>2015</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2015-bf-borgers.pdf?sfvrsn=add5f8d2_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>3805</RegistrationId>
    <Company>Lichter, Yu and Associates, Inc.</Company>
    <Country>United States</Country>
    <InspectionReportDate>21-Dec-2015</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2015-lichter-yu.pdf?sfvrsn=7ad3e4c_0</PdfInspectionReport>
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    <RegistrationId>571</RegistrationId>
    <Company>Windes, Inc.</Company>
    <Country>United States</Country>
    <InspectionReportDate>21-Dec-2015</InspectionReportDate>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>5867</RegistrationId>
    <Company>HHC</Company>
    <Country>United States</Country>
    <InspectionReportDate>21-Dec-2015</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <RiskBasedSelections xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>4133</RegistrationId>
    <Company>Alan R. Swift, CPA, P.A.</Company>
    <Country>United States</Country>
    <InspectionReportDate>21-Dec-2015</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>2616</RegistrationId>
    <Company>SB &amp; Company, LLC</Company>
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  <InspectionReport>
    <RegistrationId>2538</RegistrationId>
    <Company>Whittlesey &amp; Hadley, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>21-Dec-2015</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>3893</RegistrationId>
    <Company>Jerry L Stanford, CPA</Company>
    <Country>United States</Country>
    <InspectionReportDate>21-Dec-2015</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>213</RegistrationId>
    <Company>Carr, Riggs &amp; Ingram LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>21-Dec-2015</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>643</RegistrationId>
    <Company>Brown, Smith, Wallace L.L.C.</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>266</RegistrationId>
    <Company>Smith Elliott Kearns &amp; Company, LLC</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>1049</RegistrationId>
    <Company>KPMG AB</Company>
    <Country>Sweden</Country>
    <InspectionReportDate>21-Dec-2015</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>536</RegistrationId>
    <Company>Morison Cogen LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>21-Dec-2015</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2015-morison-cogen.pdf?sfvrsn=3cf3c3f_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1441</RegistrationId>
    <Company>BDO Visura International AG</Company>
    <Country>Switzerland</Country>
    <InspectionReportDate>21-Dec-2015</InspectionReportDate>
    <GlobalNetwork>BDO International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TotalEngagementPartnersOnIssuerAuditWork>2</TotalEngagementPartnersOnIssuerAuditWork>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2015-bdo-visura-switzerland.pdf?sfvrsn=1015d96b_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>114</RegistrationId>
    <Company>T. E. Lott and Company, A Professional Association</Company>
    <Country>United States</Country>
    <InspectionReportDate>21-Dec-2015</InspectionReportDate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <RegistrationId>523</RegistrationId>
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    <RegistrationId>1025</RegistrationId>
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    <RegistrationId>1177</RegistrationId>
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    <RegistrationId>1258</RegistrationId>
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    <RegistrationId>2457</RegistrationId>
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    <RegistrationId>692</RegistrationId>
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    <RegistrationId>74</RegistrationId>
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    <RegistrationId>3045</RegistrationId>
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    <RegistrationId>451</RegistrationId>
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    <RegistrationId>2115</RegistrationId>
    <Company>KPMG</Company>
    <Country>India</Country>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2015-kpmg-india.pdf?sfvrsn=a88fce65_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>3284</RegistrationId>
    <Company>Albert Wong &amp; Co. LLP</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>1168</RegistrationId>
    <Company>KPMG</Company>
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    <InspectionReportDate>01-Oct-2015</InspectionReportDate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2015-kpmg-new-zealand.pdf?sfvrsn=daa0e4fc_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1572</RegistrationId>
    <Company>Ernst &amp; Young AS</Company>
    <Country>Norway</Country>
    <InspectionReportDate>01-Oct-2015</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionYear>2014</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2015-ernst-young-norway.pdf?sfvrsn=5e3fd490_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>2716</RegistrationId>
    <Company>PLS CPA A Professional Corporation</Company>
    <Country>United States</Country>
    <InspectionReportDate>01-Oct-2015</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>178</RegistrationId>
    <Company>Semple, Marchal &amp; Cooper, LLP</Company>
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  <InspectionReport>
    <RegistrationId>73</RegistrationId>
    <Company>PMB Helin Donovan, LLP</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>1403</RegistrationId>
    <Company>PricewaterhouseCoopers Ltd.</Company>
    <Country>Bermuda</Country>
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  <InspectionReport>
    <RegistrationId>1194</RegistrationId>
    <Company>PricewaterhouseCoopers ABAS Ltd.</Company>
    <Country>Thailand</Country>
    <InspectionReportDate>01-Oct-2015</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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    <RegistrationId>1161</RegistrationId>
    <Company>Navarro Amper &amp; Co.</Company>
    <Country>Philippines</Country>
    <InspectionReportDate>01-Oct-2015</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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    <RegistrationId>1065</RegistrationId>
    <Company>Gregory &amp; Associates, LLC.</Company>
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    <RegistrationId>653</RegistrationId>
    <Company>Bernstein &amp; Pinchuk LLP</Company>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2015-bernstein-pinchuk.pdf?sfvrsn=18b54722_0</PdfInspectionReport>
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    <RegistrationId>1081</RegistrationId>
    <Company>PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab</Company>
    <Country>Denmark</Country>
    <InspectionReportDate>01-Oct-2015</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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    <RegistrationId>2799</RegistrationId>
    <Company>Patke &amp; Associates, Ltd.</Company>
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    <InspectionReportDate>01-Oct-2015</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>2505</RegistrationId>
    <Company>Grant Thornton New Zealand Audit Partnership</Company>
    <Country>New Zealand</Country>
    <InspectionReportDate>01-Oct-2015</InspectionReportDate>
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    <RegistrationId>871</RegistrationId>
    <Company>Horwath Velez &amp; Co. PSC</Company>
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    <RegistrationId>2648</RegistrationId>
    <Company>Skoda, Minotti &amp; Co., Certified Public Accountants</Company>
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    <RegistrationId>4048</RegistrationId>
    <Company>D. Brooks and Associates CPA's P.A.</Company>
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    <RegistrationId>686</RegistrationId>
    <Company>BKD, LLP</Company>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RegistrationId>1088</RegistrationId>
    <Company>Deloitte &amp; Co. S.A.</Company>
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    <InspectionReportDate>01-Oct-2015</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2015-deloitte-argentina.pdf?sfvrsn=98db831f_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>601</RegistrationId>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2015-laporte.pdf?sfvrsn=89a45a55_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1277</RegistrationId>
    <Company>Ernst &amp; Young Ltd.</Company>
    <Country>Bermuda</Country>
    <InspectionReportDate>01-Oct-2015</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2015-ernst-young-bermuda.pdf?sfvrsn=1f9b04d6_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1297</RegistrationId>
    <Company>KPMG Audit Limited</Company>
    <Country>Bermuda</Country>
    <InspectionReportDate>01-Oct-2015</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>1263</RegistrationId>
    <Company>Ernst &amp; Young LLP</Company>
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    <InspectionReportDate>01-Oct-2015</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>6</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1208</RegistrationId>
    <Company>Deloitte LLP</Company>
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    <InspectionReportDate>01-Oct-2015</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>5811</RegistrationId>
    <Company>Terry L. Johnson, CPA</Company>
    <Country>United States</Country>
    <InspectionReportDate>01-Oct-2015</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
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    <RegistrationId>2803</RegistrationId>
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    <RegistrationId>1011</RegistrationId>
    <Company>Ciuni &amp; Panichi, Inc. Certified Public Accountants</Company>
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    <RegistrationId>1449</RegistrationId>
    <Company>Pistrelli, Henry Martin y Asociados S.R.L.</Company>
    <Country>Argentina</Country>
    <InspectionReportDate>01-Oct-2015</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>173</RegistrationId>
    <Company>Crowe Horwath LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>01-Oct-2015</InspectionReportDate>
    <GlobalNetwork />
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  <InspectionReport>
    <RegistrationId>1171</RegistrationId>
    <Company>WWC, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>01-Oct-2015</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RegistrationId>3482</RegistrationId>
    <Company>BrookWeiner L.L.C.</Company>
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    <RegistrationId>5854</RegistrationId>
    <Company>TAAD LLP</Company>
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    <RegistrationId>3337</RegistrationId>
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    <RegistrationId>494</RegistrationId>
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    <RegistrationId>587</RegistrationId>
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    <RegistrationId>2738</RegistrationId>
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    <RegistrationId>49</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1329</RegistrationId>
    <Company>DRT Bagimsiz Denetim ve Serbest Muhasebeci Mali Musavirlik A.S.</Company>
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    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <RegistrationId>279</RegistrationId>
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    <RegistrationId>4088</RegistrationId>
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    <RegistrationId>611</RegistrationId>
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    <RegistrationId>513</RegistrationId>
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    <RegistrationId>58</RegistrationId>
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    <RegistrationId>2634</RegistrationId>
    <Company>Kenne Ruan, CPA, P.C.</Company>
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    <RegistrationId>447</RegistrationId>
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    <RegistrationId>590</RegistrationId>
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    <RegistrationId>402</RegistrationId>
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    <RegistrationId>42</RegistrationId>
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    <RegistrationId>445</RegistrationId>
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    <RegistrationId>151</RegistrationId>
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    <RegistrationId>1318</RegistrationId>
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    <Country>Norway</Country>
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  <InspectionReport>
    <RegistrationId>715</RegistrationId>
    <Company>Vasquez &amp; Company LLP</Company>
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    <RegistrationId>752</RegistrationId>
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    <RegistrationId>166</RegistrationId>
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    <RegistrationId>2361</RegistrationId>
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    <RegistrationId>465</RegistrationId>
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  <InspectionReport>
    <RegistrationId>2714</RegistrationId>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <RegistrationId>624</RegistrationId>
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    <RegistrationId>1461</RegistrationId>
    <Company>Ernst &amp; Young, S.L.</Company>
    <Country>Spain</Country>
    <InspectionReportDate>29-Dec-2014</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>2226</RegistrationId>
    <Company>Warren Averett, LLC</Company>
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  <InspectionReport>
    <RegistrationId>869</RegistrationId>
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    <RegistrationId>921</RegistrationId>
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    <RegistrationId>1308</RegistrationId>
    <Company>PricewaterhouseCoopers Incorporated</Company>
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    <InspectionReportDate>18-Dec-2014</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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    <RegistrationId>1212</RegistrationId>
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    <RegistrationId>450</RegistrationId>
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    <RegistrationId>5728</RegistrationId>
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    <RegistrationId>5320</RegistrationId>
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    <RegistrationId>1245</RegistrationId>
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    <RegistrationId>297</RegistrationId>
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    <RegistrationId>659</RegistrationId>
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    <RegistrationId>232</RegistrationId>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2015_dkm.pdf?sfvrsn=e47a6a8_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>153</RegistrationId>
    <Company>StarkSchenkein, LLP</Company>
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    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>1524</RegistrationId>
    <Company>Manning Elliott LLP</Company>
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  <InspectionReport>
    <RegistrationId>2802</RegistrationId>
    <Company>Li and Company, PC</Company>
    <Country>United States</Country>
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    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2015_li.pdf?sfvrsn=8ddd0002_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>2680</RegistrationId>
    <Company>Goldman Kurland and Mohidin, LLP</Company>
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    <InspectionReportDate>18-Dec-2014</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>5538</RegistrationId>
    <Company>Leed Advisors Inc.</Company>
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  <InspectionReport>
    <RegistrationId>2800</RegistrationId>
    <Company>Keith K. Zhen, CPA</Company>
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  <InspectionReport>
    <RegistrationId>1140</RegistrationId>
    <Company>BDO Audit (WA) Pty Ltd</Company>
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    <InspectionReportDate>18-Dec-2014</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>468</RegistrationId>
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  <InspectionReport>
    <RegistrationId>227</RegistrationId>
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    <RegistrationId>248</RegistrationId>
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    <RegistrationId>1704</RegistrationId>
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    <RegistrationId>1692</RegistrationId>
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    <RegistrationId>5499</RegistrationId>
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    <RegistrationId>285</RegistrationId>
    <Company>Gumbiner Savett Inc.</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-Nov-2014</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>1460</RegistrationId>
    <Company>Ernst &amp; Young AG</Company>
    <Country>Switzerland</Country>
    <InspectionReportDate>24-Nov-2014</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>67</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>1441</RegistrationId>
    <Company>BDO Visura International AG</Company>
    <Country>Switzerland</Country>
    <InspectionReportDate>24-Nov-2014</InspectionReportDate>
    <GlobalNetwork>BDO International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>202</RegistrationId>
    <Company>Schwartz Levitsky Feldman LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>24-Nov-2014</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>16</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2015_schwartz_levitsky_feldman_llp.pdf?sfvrsn=ce0a10eb_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>410</RegistrationId>
    <Company>Weaver and Tidwell, L.L.P.</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-Nov-2014</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>782</RegistrationId>
    <Company>Farmer, Fuqua &amp; Huff, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-Nov-2014</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>50</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>1941</RegistrationId>
    <Company>The Hall Group, CPAs</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-Nov-2014</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2015_the_hall_group_cpas.pdf?sfvrsn=21204e6f_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>117</RegistrationId>
    <Company>Scott and Company LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-Nov-2014</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2015_scott_and_company_llc.pdf?sfvrsn=96c1d7ff_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>2897</RegistrationId>
    <Company>Patrick Rodgers, CPA, PA</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-Nov-2014</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1120</RegistrationId>
    <Company>PricewaterhouseCoopers Oy</Company>
    <Country>Finland</Country>
    <InspectionReportDate>24-Nov-2014</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>774</RegistrationId>
    <Company>Kingery &amp; Crouse, P.A.</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-Nov-2014</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>254</RegistrationId>
    <Company>Cornick, Garber &amp; Sandler, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-Nov-2014</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>1147</RegistrationId>
    <Company>Deloitte LLP</Company>
    <Country>United Kingdom</Country>
    <InspectionReportDate>10-Nov-2014</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>1243</RegistrationId>
    <Company>Deloitte Accountants B.V.</Company>
    <Country>Netherlands</Country>
    <InspectionReportDate>10-Nov-2014</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
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    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>1119</RegistrationId>
    <Company>KPMG Audit Plc</Company>
    <Country>United Kingdom</Country>
    <InspectionReportDate>10-Nov-2014</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>700</RegistrationId>
    <Company>Davis Kinard &amp; Co, PC</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Oct-2014</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
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  <InspectionReport>
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    <RegistrationId>5230</RegistrationId>
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    <RegistrationId>2162</RegistrationId>
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    <RegistrationId>1273</RegistrationId>
    <Company>KPMG Auditores Consultores Ltda.</Company>
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    <RegistrationId>252</RegistrationId>
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    <RegistrationId>1375</RegistrationId>
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    <RegistrationId>361</RegistrationId>
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    <RegistrationId>3774</RegistrationId>
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    <RegistrationId>641</RegistrationId>
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    <RegistrationId>3129</RegistrationId>
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    <RegistrationId>1655</RegistrationId>
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  <InspectionReport>
    <RegistrationId>135</RegistrationId>
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  <InspectionReport>
    <RegistrationId>128</RegistrationId>
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    <RegistrationId>5270</RegistrationId>
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    <RegistrationId>1518</RegistrationId>
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    <RegistrationId>898</RegistrationId>
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    <RegistrationId>1009</RegistrationId>
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    <RegistrationId>5525</RegistrationId>
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    <RegistrationId>49</RegistrationId>
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    <RegistrationId>698</RegistrationId>
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    <RegistrationId>1718</RegistrationId>
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    <RegistrationId>142</RegistrationId>
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    <RegistrationId>1363</RegistrationId>
    <Company>KPMG AS</Company>
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  <InspectionReport>
    <RegistrationId>193</RegistrationId>
    <Company>Samyn &amp; Martin, LLC</Company>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <RegistrationId>1235</RegistrationId>
    <Company>Deloitte AG</Company>
    <Country>Switzerland</Country>
    <InspectionReportDate>26-Jun-2014</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>557</RegistrationId>
    <Company>Mengel, Metzger, Barr &amp; Co. LLP</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>1223</RegistrationId>
    <Company>Deloitte, S.L.</Company>
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  <InspectionReport>
    <RegistrationId>926</RegistrationId>
    <Company>Habif, Arogeti &amp; Wynne, LLP</Company>
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  <InspectionReport>
    <RegistrationId>1021</RegistrationId>
    <Company>KPMG AG Wirtschaftspruefungsgesellschaft</Company>
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    <InspectionReportDate>26-Jun-2014</InspectionReportDate>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2014_kpmg_ag.pdf?sfvrsn=ee439ad4_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1817</RegistrationId>
    <Company>H W Fisher &amp; Company</Company>
    <Country>United Kingdom</Country>
    <InspectionReportDate>26-Jun-2014</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>2639</RegistrationId>
    <Company>Akis Bagimsiz Denetim ve Serbest Muhasebeci Mali Musavirlik AS</Company>
    <Country>Turkey</Country>
    <InspectionReportDate>26-Jun-2014</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>852</RegistrationId>
    <Company>ParenteBeard LLC (2011 Inspection)</Company>
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    <InspectionReportDate>26-Jun-2014</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>1976</RegistrationId>
    <Company>LBB &amp; Associates Ltd., LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-Jun-2014</InspectionReportDate>
    <GlobalNetwork />
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  <InspectionReport>
    <RegistrationId>1406</RegistrationId>
    <Company>Punongbayan &amp; Araullo</Company>
    <Country>Philippines</Country>
    <InspectionReportDate>26-Jun-2014</InspectionReportDate>
    <GlobalNetwork>Grant Thornton International Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>822</RegistrationId>
    <Company>Michael T. Studer CPA P.C.</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>805</RegistrationId>
    <Company>Insero &amp; Company CPAs, P.C.</Company>
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  <InspectionReport>
    <RegistrationId>210</RegistrationId>
    <Company>Alexander Thompson Arnold PLLC</Company>
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  <InspectionReport>
    <RegistrationId>2743</RegistrationId>
    <Company>PricewaterhouseCoopers Aarata</Company>
    <Country>Japan</Country>
    <InspectionReportDate>26-Jun-2014</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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    <RegistrationId>238</RegistrationId>
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    <RegistrationId>1129</RegistrationId>
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    <RegistrationId>301</RegistrationId>
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    <RegistrationId>429</RegistrationId>
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    <RegistrationId>3343</RegistrationId>
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    <RegistrationId>107</RegistrationId>
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    <RegistrationId>307</RegistrationId>
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    <RegistrationId>2234</RegistrationId>
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    <RegistrationId>27</RegistrationId>
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    <RegistrationId>1191</RegistrationId>
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    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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    <RegistrationId>1196</RegistrationId>
    <Company>Walker, Chandiok &amp; Co.</Company>
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  <InspectionReport>
    <RegistrationId>676</RegistrationId>
    <Company>CF &amp; Co., L.L.P.</Company>
    <Country>United States</Country>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2014_cf_co_llp.pdf?sfvrsn=b6dd822e_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>3501</RegistrationId>
    <Company>DBBMCKENNON</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-Mar-2014</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <RegistrationId>1057</RegistrationId>
    <Company>Somekh Chaikin</Company>
    <Country>Israel</Country>
    <InspectionReportDate>25-Mar-2014</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
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    <RegistrationId>829</RegistrationId>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2014_hood_associates.pdf?sfvrsn=ab43bef8_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1358</RegistrationId>
    <Company>PricewaterhouseCoopers AG</Company>
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    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>2938</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1968</RegistrationId>
    <Company>Crowe Clark Whitehill LLP</Company>
    <Country>United Kingdom</Country>
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  <InspectionReport>
    <RegistrationId>476</RegistrationId>
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    <RegistrationId>1171</RegistrationId>
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    <RegistrationId>237</RegistrationId>
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  <InspectionReport>
    <RegistrationId>358</RegistrationId>
    <Company>Schneider Downs &amp; Co., Inc.</Company>
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  <InspectionReport>
    <RegistrationId>763</RegistrationId>
    <Company>Maggart &amp; Associates, P.C.</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>746</RegistrationId>
    <Company>Pritchett, Siler &amp; Hardy, P.C.</Company>
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  <InspectionReport>
    <RegistrationId>1351</RegistrationId>
    <Company>PricewaterhouseCoopers Auditores Independentes</Company>
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    <RegistrationId>2952</RegistrationId>
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    <RegistrationId>5047</RegistrationId>
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    <RegistrationId>3153</RegistrationId>
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    <RegistrationId>165</RegistrationId>
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  <InspectionReport>
    <RegistrationId>454</RegistrationId>
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  <InspectionReport>
    <RegistrationId>423</RegistrationId>
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  <InspectionReport>
    <RegistrationId>49</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1250</RegistrationId>
    <Company>The Griggs Group, PA</Company>
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  <InspectionReport>
    <RegistrationId>3061</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1045</RegistrationId>
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    <RegistrationId>100</RegistrationId>
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    <RegistrationId>596</RegistrationId>
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    <RegistrationId>1309</RegistrationId>
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  <InspectionReport>
    <RegistrationId>3107</RegistrationId>
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  <InspectionReport>
    <RegistrationId>3687</RegistrationId>
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    <RegistrationId>814</RegistrationId>
    <Company>Jerome Rosenberg CPA, P.C.</Company>
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    <RegistrationId>759</RegistrationId>
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    <RegistrationId>127</RegistrationId>
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    <RegistrationId>1820</RegistrationId>
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    <RegistrationId>209</RegistrationId>
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    <RegistrationId>287</RegistrationId>
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    <RegistrationId>339</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1443</RegistrationId>
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    <Country>Taiwan</Country>
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    <RegistrationId>1065</RegistrationId>
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    <RegistrationId>2135</RegistrationId>
    <Company>Enterprise CPAs, Ltd.</Company>
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    <RegistrationId>2238</RegistrationId>
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    <InspectionReportDate>27-Feb-2014</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>180</RegistrationId>
    <Company>George Johnson &amp; Company, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Feb-2014</InspectionReportDate>
    <GlobalNetwork />
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    <RegistrationId>1330</RegistrationId>
    <Company>PricewaterhouseCoopers Ltda.</Company>
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    <InspectionReportDate>27-Feb-2014</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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    <RegistrationId>2326</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1295</RegistrationId>
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    <RegistrationId>1381</RegistrationId>
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  <InspectionReport>
    <RegistrationId>2791</RegistrationId>
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    <RegistrationId>2980</RegistrationId>
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    <RegistrationId>674</RegistrationId>
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    <RegistrationId>1364</RegistrationId>
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    <RegistrationId>1227</RegistrationId>
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    <RegistrationId>4152</RegistrationId>
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    <RegistrationId>473</RegistrationId>
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    <RegistrationId>2230</RegistrationId>
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    <RegistrationId>3816</RegistrationId>
    <Company>Berman W. Martinez y Asociados</Company>
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    <RegistrationId>532</RegistrationId>
    <Company>Santora CPA Group</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>1197</RegistrationId>
    <Company>Brightman Almagor Zohar &amp; Co.</Company>
    <Country>Israel</Country>
    <InspectionReportDate>25-Nov-2013</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>207</RegistrationId>
    <Company>Burr Pilger Mayer, Inc.</Company>
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    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>248</RegistrationId>
    <Company>Grant Thornton LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>21-Nov-2013</InspectionReportDate>
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    <RegistrationId>731</RegistrationId>
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    <RegistrationId>647</RegistrationId>
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  <InspectionReport>
    <RegistrationId>151</RegistrationId>
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  <InspectionReport>
    <RegistrationId>729</RegistrationId>
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    <RegistrationId>2361</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1173</RegistrationId>
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    <RegistrationId>571</RegistrationId>
    <Company>Windes &amp; McClaughry Accountancy Corporation</Company>
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    <RegistrationId>448</RegistrationId>
    <Company>Kronick Kalada Berdy &amp; Co, P.C.</Company>
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    <RegistrationId>925</RegistrationId>
    <Company>Cohen Fund Audit Services, Ltd.</Company>
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  <InspectionReport>
    <RegistrationId>540</RegistrationId>
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    <RegistrationId>353</RegistrationId>
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    <RegistrationId>3743</RegistrationId>
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    <RegistrationId>970</RegistrationId>
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    <RegistrationId>2398</RegistrationId>
    <Company>Moody, Famiglietti &amp; Andronico, LLP</Company>
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    <RegistrationId>1180</RegistrationId>
    <Company>Deloitte Haskins &amp; Sells</Company>
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    <RegistrationId>1269</RegistrationId>
    <Company>Lynda R. Keeton CPA, LLC</Company>
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    <RegistrationId>1032</RegistrationId>
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    <InspectionReportDate>24-Oct-2013</InspectionReportDate>
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    <RegistrationId>431</RegistrationId>
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    <RegistrationId>243</RegistrationId>
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    <RegistrationId>29</RegistrationId>
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    <RegistrationId>490</RegistrationId>
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    <RegistrationId>252</RegistrationId>
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    <RegistrationId>324</RegistrationId>
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    <RegistrationId>2659</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1213</RegistrationId>
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  <InspectionReport>
    <RegistrationId>2634</RegistrationId>
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  <InspectionReport>
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    <RegistrationId>717</RegistrationId>
    <Company>MSPC, Certified Public Accountants and Advisors, A Professional Corporation</Company>
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    <RegistrationId>1098</RegistrationId>
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    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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    <RegistrationId>1349</RegistrationId>
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    <RegistrationId>1448</RegistrationId>
    <Company>Ernst &amp; Young Terco Auditores Independentes S.S.</Company>
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    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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    <RegistrationId>200</RegistrationId>
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    <RegistrationId>1059</RegistrationId>
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    <RegistrationId>1471</RegistrationId>
    <Company>Naresh Arora CPA, Inc.</Company>
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  <InspectionReport>
    <RegistrationId>1712</RegistrationId>
    <Company>Ernst &amp; Young Associates</Company>
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  <InspectionReport>
    <RegistrationId>586</RegistrationId>
    <Company>Brimmer, Burek &amp; Keelan LLP</Company>
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    <RegistrationId>2170</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1854</RegistrationId>
    <Company>Michael F. Albanese, CPA</Company>
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  <InspectionReport>
    <RegistrationId>2416</RegistrationId>
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  <InspectionReport>
    <RegistrationId>279</RegistrationId>
    <Company>EFP Rotenberg, LLP</Company>
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  <InspectionReport>
    <RegistrationId>271</RegistrationId>
    <Company>PricewaterhouseCoopers LLP</Company>
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  <InspectionReport>
    <RegistrationId>987</RegistrationId>
    <Company>Donahue Associates LLC</Company>
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    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>548</RegistrationId>
    <Company>Sherb &amp; Co., LLP</Company>
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  <InspectionReport>
    <RegistrationId>1397</RegistrationId>
    <Company>Kantor Akuntan Publik Tanudiredja, Wibisana &amp; Rekan</Company>
    <Country>Indonesia</Country>
    <InspectionReportDate>01-Oct-2013</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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    <RegistrationId>634</RegistrationId>
    <Company>Cacciamatta Accountancy Corporation</Company>
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    <GlobalNetwork />
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    <RegistrationId>31</RegistrationId>
    <Company>GHP Horwath, P.C.</Company>
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  <InspectionReport>
    <RegistrationId>516</RegistrationId>
    <Company>Nelson Price &amp; Associates, P.A.</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>83</RegistrationId>
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    <RegistrationId>929</RegistrationId>
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    <RegistrationId>2725</RegistrationId>
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    <RegistrationId>171</RegistrationId>
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    <RegistrationId>1263</RegistrationId>
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    <RegistrationId>2802</RegistrationId>
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    <RegistrationId>5083</RegistrationId>
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    <RegistrationId>263</RegistrationId>
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    <RegistrationId>573</RegistrationId>
    <Company>Fontanella and Babitts</Company>
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  <InspectionReport>
    <RegistrationId>238</RegistrationId>
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    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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    <RegistrationId>1698</RegistrationId>
    <Company>Ernst &amp; Young Incorporated</Company>
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    <RegistrationId>890</RegistrationId>
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    <Country>United States</Country>
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    <RegistrationId>39</RegistrationId>
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    <RegistrationId>1210</RegistrationId>
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  <InspectionReport>
    <RegistrationId>2115</RegistrationId>
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    <RegistrationId>1012</RegistrationId>
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  <InspectionReport>
    <RegistrationId>872</RegistrationId>
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    <RegistrationId>1070</RegistrationId>
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    <RegistrationId>94</RegistrationId>
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    <RegistrationId>57</RegistrationId>
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    <RegistrationId>74</RegistrationId>
    <Company>S.R. Snodgrass, A.C.</Company>
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  <InspectionReport>
    <RegistrationId>843</RegistrationId>
    <Company>Saddington Shusko LLP</Company>
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    <RegistrationId>1245</RegistrationId>
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    <RegistrationId>4106</RegistrationId>
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    <RegistrationId>1337</RegistrationId>
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    <Company>Ernst &amp; Young LLP</Company>
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    <RegistrationId>1835</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1940</RegistrationId>
    <Company>Fischer Cunnane &amp; Associates Ltd.</Company>
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    <RegistrationId>3511</RegistrationId>
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  <InspectionReport>
    <RegistrationId>3024</RegistrationId>
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    <RegistrationId>2982</RegistrationId>
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    <RegistrationId>3374</RegistrationId>
    <Company>Wagner &amp; Zwerman LLP</Company>
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  <InspectionReport>
    <RegistrationId>1284</RegistrationId>
    <Company>Mancera, SC</Company>
    <Country>Mexico</Country>
    <InspectionReportDate>23-May-2013</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>2324</RegistrationId>
    <Company>GreerWalker LLP</Company>
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  <InspectionReport>
    <RegistrationId>1357</RegistrationId>
    <Company>KPMG Samjong Accounting Corp.</Company>
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  <InspectionReport>
    <RegistrationId>756</RegistrationId>
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    <RegistrationId>72</RegistrationId>
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    <RegistrationId>173</RegistrationId>
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    <RegistrationId>3613</RegistrationId>
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    <RegistrationId>23</RegistrationId>
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    <RegistrationId>744</RegistrationId>
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    <RegistrationId>2468</RegistrationId>
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    <RegistrationId>519</RegistrationId>
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    <RegistrationId>1121</RegistrationId>
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  <InspectionReport>
    <RegistrationId>444</RegistrationId>
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  <InspectionReport>
    <RegistrationId>2317</RegistrationId>
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  <InspectionReport>
    <RegistrationId>562</RegistrationId>
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    <RegistrationId>345</RegistrationId>
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    <RegistrationId>1297</RegistrationId>
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    <RegistrationId>643</RegistrationId>
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  <InspectionReport>
    <RegistrationId>539</RegistrationId>
    <Company>Clark Schaefer Hackett &amp; Co.</Company>
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    <RegistrationId>366</RegistrationId>
    <Company>L J Sullivan Certified Public Accountant, LLC</Company>
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    <RegistrationId>974</RegistrationId>
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    <RegistrationId>1820</RegistrationId>
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    <RegistrationId>1168</RegistrationId>
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    <RegistrationId>451</RegistrationId>
    <Company>Padgett, Stratemann &amp; Co., L.L.P.</Company>
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    <RegistrationId>2683</RegistrationId>
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    <RegistrationId>683</RegistrationId>
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    <RegistrationId>1011</RegistrationId>
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    <RegistrationId>535</RegistrationId>
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  <InspectionReport>
    <RegistrationId>326</RegistrationId>
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  <InspectionReport>
    <RegistrationId>789</RegistrationId>
    <Company>Ernst &amp; Young ShinNihon LLC (2011 Inspection)</Company>
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    <RegistrationId>656</RegistrationId>
    <Company>Ehrhardt, Keefe, Steiner &amp; Hottman, P.C.</Company>
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    <RegistrationId>686</RegistrationId>
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    <RegistrationId>2661</RegistrationId>
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    <RegistrationId>213</RegistrationId>
    <Company>Carr, Riggs &amp; Ingram LLC</Company>
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    <RegistrationId>137</RegistrationId>
    <Company>Kaufman, Rossin &amp; Co., a Professional Association</Company>
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    <RegistrationId>2738</RegistrationId>
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    <RegistrationId>2680</RegistrationId>
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  <InspectionReport>
    <RegistrationId>114</RegistrationId>
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    <RegistrationId>402</RegistrationId>
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    <RegistrationId>271</RegistrationId>
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  <InspectionReport>
    <RegistrationId>149</RegistrationId>
    <Company>Elliott Davis, LLC</Company>
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  <InspectionReport>
    <RegistrationId>789</RegistrationId>
    <Company>Ernst &amp; Young ShinNihon LLC (2008 Inspection)</Company>
    <Country>Japan</Country>
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  <InspectionReport>
    <RegistrationId>2718</RegistrationId>
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  <InspectionReport>
    <RegistrationId>47</RegistrationId>
    <Company>Kabani &amp; Company, Inc.</Company>
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    <RegistrationId>1194</RegistrationId>
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  <InspectionReport>
    <RegistrationId>542</RegistrationId>
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  <InspectionReport>
    <RegistrationId>2648</RegistrationId>
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    <RegistrationId>1051</RegistrationId>
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  <InspectionReport>
    <RegistrationId>991</RegistrationId>
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    <RegistrationId>2015</RegistrationId>
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  <InspectionReport>
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    <RegistrationId>178</RegistrationId>
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    <RegistrationId>989</RegistrationId>
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  <InspectionReport>
    <RegistrationId>543</RegistrationId>
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  <InspectionReport>
    <RegistrationId>277</RegistrationId>
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    <RegistrationId>2098</RegistrationId>
    <Company>Mao &amp; Company CPAs, Inc.</Company>
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    <RegistrationId>536</RegistrationId>
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    <RegistrationId>42</RegistrationId>
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    <RegistrationId>782</RegistrationId>
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    <RegistrationId>820</RegistrationId>
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    <RegistrationId>153</RegistrationId>
    <Company>StarkSchenkein, LLP</Company>
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  <InspectionReport>
    <RegistrationId>3575</RegistrationId>
    <Company>Lenning &amp; Co., Inc.</Company>
    <Country>United States</Country>
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    <RegistrationId>3331</RegistrationId>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <RegistrationId>1124</RegistrationId>
    <Company>KPMG Auditores Independentes</Company>
    <Country>Brazil</Country>
    <InspectionReportDate>30-Nov-2012</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2013_kpm_auditores-independentes_brazil.pdf?sfvrsn=32023149_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1159</RegistrationId>
    <Company>BDO Hernández Marrón y Cía., S.C.</Company>
    <Country>Mexico</Country>
    <InspectionReportDate>30-Nov-2012</InspectionReportDate>
    <GlobalNetwork>BDO International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>1076</RegistrationId>
    <Company>Bazilio Cobb Associates, PC</Company>
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  <InspectionReport>
    <RegistrationId>116</RegistrationId>
    <Company>Delap LLP</Company>
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  <InspectionReport>
    <RegistrationId>1410</RegistrationId>
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    <Country>Argentina</Country>
    <InspectionReportDate>30-Nov-2012</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>2799</RegistrationId>
    <Company>Patke &amp; Associates, Ltd.</Company>
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    <InspectionReportDate>30-Nov-2012</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>698</RegistrationId>
    <Company>Witt Mares, PLC</Company>
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    <RegistrationId>318</RegistrationId>
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    <RegistrationId>1486</RegistrationId>
    <Company>Morgan &amp; Company, Chartered Accountants (Canada)</Company>
    <Country>Canada</Country>
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  <InspectionReport>
    <RegistrationId>2429</RegistrationId>
    <Company>Maillie, Falconiero &amp; Company, LLP</Company>
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    <RegistrationId>50</RegistrationId>
    <Company>Raich Ende Malter &amp; Co. LLP</Company>
    <Country>United States</Country>
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    <RegistrationId>361</RegistrationId>
    <Company>Rotenberg Meril Solomon Bertiger &amp; Guttilla, P.C.</Company>
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    <RegistrationId>467</RegistrationId>
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  <InspectionReport>
    <RegistrationId>28</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1277</RegistrationId>
    <Company>Ernst &amp; Young Ltd.</Company>
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    <RegistrationId>211</RegistrationId>
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    <RegistrationId>201</RegistrationId>
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    <RegistrationId>869</RegistrationId>
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    <Company>Deloitte &amp; Touche LLP </Company>
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    <RegistrationId>594</RegistrationId>
    <Company>Accounting &amp; Consulting Group, LLP</Company>
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    <RegistrationId>871</RegistrationId>
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    <RegistrationId>905</RegistrationId>
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    <RegistrationId>238</RegistrationId>
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  <InspectionReport>
    <RegistrationId>595</RegistrationId>
    <Company>Tabriztchi &amp; Co., CPA, P.C.</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>3033</RegistrationId>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>2457</RegistrationId>
    <Company>Calvetti, Ferguson &amp; Wagner, P.C.</Company>
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  <InspectionReport>
    <RegistrationId>1721</RegistrationId>
    <Company>Ernst &amp; Young LLC</Company>
    <Country>Russia</Country>
    <InspectionReportDate>27-Sep-2012</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>1020</RegistrationId>
    <Company>KPMG</Company>
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    <InspectionReportDate>27-Sep-2012</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>563</RegistrationId>
    <Company>PKF P.C.</Company>
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    <RegistrationId>829</RegistrationId>
    <Company>Hood &amp; Associates CPAs, PC</Company>
    <Country>United States</Country>
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    <RegistrationId>1332</RegistrationId>
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    <RegistrationId>896</RegistrationId>
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  <InspectionReport>
    <RegistrationId>5041</RegistrationId>
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  <InspectionReport>
    <RegistrationId>67</RegistrationId>
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  <InspectionReport>
    <RegistrationId>228</RegistrationId>
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  <InspectionReport>
    <RegistrationId>888</RegistrationId>
    <Company>Meyler &amp; Company, LLC</Company>
    <Country>United States</Country>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1537</RegistrationId>
    <Company>Connolly, Grady &amp; Cha, P.C.</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>454</RegistrationId>
    <Company>Bongiovanni &amp; Associates, CPA's</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>759</RegistrationId>
    <Company>Seligson &amp; Giannattasio, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Sep-2012</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
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    <TotalIssuerAuditClients>3</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>2276</RegistrationId>
    <Company>Mountjoy Chilton Medley LLP</Company>
    <Country>United States</Country>
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    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>598</RegistrationId>
    <Company>ABBM Group, Ltd LLP</Company>
    <Country>United States</Country>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2012_abbm_group_ltd_llp.pdf?sfvrsn=f972e72b_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>715</RegistrationId>
    <Company>Vasquez &amp; Company LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Sep-2012</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>569</RegistrationId>
    <Company>Moore Stephens Lovelace, P.A.</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Sep-2012</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>166</RegistrationId>
    <Company>Plante &amp; Moran, PLLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Sep-2012</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>1044</RegistrationId>
    <Company>Deloitte Touche Tohmatsu LLC</Company>
    <Country>Japan</Country>
    <InspectionReportDate>27-Sep-2012</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>700</RegistrationId>
    <Company>Davis Kinard &amp; Co, PC</Company>
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  <InspectionReport>
    <RegistrationId>616</RegistrationId>
    <Company>Turner, Jones and Company PLLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Sep-2012</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>4152</RegistrationId>
    <Company>Q Accountancy Corporation </Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Sep-2012</InspectionReportDate>
    <GlobalNetwork />
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    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>590</RegistrationId>
    <Company>Monroe Shine &amp; Co., Inc.</Company>
    <Country>United States</Country>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>61</RegistrationId>
    <Company>Pustorino, Puglisi &amp; Co., LLC</Company>
    <Country>United States</Country>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RegistrationId>287</RegistrationId>
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    <RegistrationId>1167</RegistrationId>
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  <InspectionReport>
    <RegistrationId>317</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1975</RegistrationId>
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    <RegistrationId>494</RegistrationId>
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  <InspectionReport>
    <RegistrationId>508</RegistrationId>
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    <RegistrationId>623</RegistrationId>
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    <RegistrationId>4048</RegistrationId>
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    <RegistrationId>822</RegistrationId>
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    <RegistrationId>3581</RegistrationId>
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    <RegistrationId>924</RegistrationId>
    <Company>R.R. Hawkins &amp; Associates, International A Professional Corporation</Company>
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    <RegistrationId>2956</RegistrationId>
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    <RegistrationId>2454</RegistrationId>
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    <RegistrationId>1172</RegistrationId>
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    <RegistrationId>229</RegistrationId>
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    <RegistrationId>777</RegistrationId>
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    <RegistrationId>2391</RegistrationId>
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    <RegistrationId>1712</RegistrationId>
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    <RegistrationId>356</RegistrationId>
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    <RegistrationId>381</RegistrationId>
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    <RegistrationId>849</RegistrationId>
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    <RegistrationId>306</RegistrationId>
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    <RegistrationId>2115</RegistrationId>
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  <InspectionReport>
    <RegistrationId>87</RegistrationId>
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    <RegistrationId>574</RegistrationId>
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    <RegistrationId>154</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1023</RegistrationId>
    <Company>Madsen &amp; Associates CPAs, Inc.</Company>
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    <AuditsWithPartIADeficiencies>5</AuditsWithPartIADeficiencies>
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    <RegistrationId>2789</RegistrationId>
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    <RegistrationId>2115</RegistrationId>
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    <RegistrationId>2175</RegistrationId>
    <Company>David A. Aronson, CPA, P.A.</Company>
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    <RegistrationId>774</RegistrationId>
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    <RegistrationId>3337</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1103</RegistrationId>
    <Company>Samil PricewaterhouseCoopers </Company>
    <Country>South Korea</Country>
    <InspectionReportDate>28-Jun-2012</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>33</PartIADeficiencyRate>
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    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>500</RegistrationId>
    <Company>Sobel &amp; Company, LLC, Certified Public Accountants</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-May-2012</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2012_sobel_company_llc.pdf?sfvrsn=840b334b_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>447</RegistrationId>
    <Company>Castaing, Hussey &amp; Lolan, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-May-2012</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>3274</RegistrationId>
    <Company>Sellers, Richardson, Holman &amp; West, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-May-2012</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2012</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <FinancialStatementAuditsOnly xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>1351</RegistrationId>
    <Company>PricewaterhouseCoopers Auditores Independentes</Company>
    <Country>Brazil</Country>
    <InspectionReportDate>24-May-2012</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2009</InspectionYear>
    <TotalIssuerAuditClients>13</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>3645</RegistrationId>
    <Company>Kostandinos Jerry Georgatos</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-May-2012</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2012_kostandinos_jerry_georgatos.pdf?sfvrsn=508e138a_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>398</RegistrationId>
    <Company>Asher &amp; Company, Ltd</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-May-2012</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>678</RegistrationId>
    <Company>Paritz and Company P.A.</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-May-2012</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>5</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>1025</RegistrationId>
    <Company>KPMG Inc.</Company>
    <Country>South Africa</Country>
    <InspectionReportDate>24-May-2012</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2012_kpmg_-inc.pdf?sfvrsn=8abd92c7_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>2136</RegistrationId>
    <Company>Mazars LLP</Company>
    <Country>Singapore</Country>
    <InspectionReportDate>24-May-2012</InspectionReportDate>
    <GlobalNetwork />
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  <InspectionReport>
    <RegistrationId>694</RegistrationId>
    <Company>Hoberman, Miller, Goldstein &amp; Lesser, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-May-2012</InspectionReportDate>
    <GlobalNetwork />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2012_hoberman_miller_goldstein_lesser_pc.pdf?sfvrsn=80e58391_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>834</RegistrationId>
    <Company>Parent, McLaughlin &amp; Nangle CPA's Inc.</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-May-2012</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>297</RegistrationId>
    <Company>Akin, Doherty, Klein &amp; Feuge, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-May-2012</InspectionReportDate>
    <GlobalNetwork />
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  <InspectionReport>
    <RegistrationId>183</RegistrationId>
    <Company>HJ &amp; Associates, LLC</Company>
    <Country>United States</Country>
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    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>2502</RegistrationId>
    <Company>Montgomery Coscia Greilich, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-May-2012</InspectionReportDate>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>2294</RegistrationId>
    <Company>De Joya Griffith &amp; Company, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-May-2012</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>5</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>6</TotalAuditsReviewed>
    <PartIADeficiencyRate>83</PartIADeficiencyRate>
    <InspectionYear>2010</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>3015</RegistrationId>
    <Company>P.C. LIU, CPA, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-May-2012</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>4</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>4</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2010</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2012_pc_liu_cpa_pc.pdf?sfvrsn=a0efbfd7_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>2859</RegistrationId>
    <Company>Stan Jeong-Ha Lee</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-May-2012</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>60</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>23</TotalIssuerAuditClients>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2012_stan_jeong_ha_lee.pdf?sfvrsn=40f9d560_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>457</RegistrationId>
    <Company>Haynie &amp; Company</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-May-2012</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <TotalIssuerAuditClients>6</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2012_haynie_company.pdf?sfvrsn=381fc777_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>921</RegistrationId>
    <Company>Horowitz &amp; Ullmann, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-May-2012</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
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    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
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    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2012_horowitz_ullmann_.pdf?sfvrsn=895e03b5_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>222</RegistrationId>
    <Company>Goff Backa Alfera &amp; Company, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-May-2012</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2010</InspectionYear>
    <TotalIssuerAuditClients>3</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>1462</RegistrationId>
    <Company>MacKay LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>24-May-2012</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <TotalIssuerAuditClients>8</TotalIssuerAuditClients>
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    <AuditsInWhichTheFirmWasTheLeadAuditor>2</AuditsInWhichTheFirmWasTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2012_mackay_llp.pdf?sfvrsn=84b42fda_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>5395</RegistrationId>
    <Company>Marcum Bernstein &amp; Pinchuk LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-May-2012</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>1054</RegistrationId>
    <Company>De Visser Gray LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>24-May-2012</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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  <InspectionReport>
    <RegistrationId>298</RegistrationId>
    <Company>Ham, Langston &amp; Brezina, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-May-2012</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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  <InspectionReport>
    <RegistrationId>1026</RegistrationId>
    <Company>KPMG</Company>
    <Country>Taiwan</Country>
    <InspectionReportDate>24-May-2012</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/kpmg_taiwan.pdf?sfvrsn=d6f8fc36_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>476</RegistrationId>
    <Company>Mantyla McReynolds, LLC</Company>
    <Country>United States</Country>
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    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>50</PartIADeficiencyRate>
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  <InspectionReport>
    <RegistrationId>669</RegistrationId>
    <Company>Mauldin &amp; Jenkins, LLC</Company>
    <Country>United States</Country>
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    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>2462</RegistrationId>
    <Company>HLB Gross Collins P.C.</Company>
    <Country>United States</Country>
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    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>270</RegistrationId>
    <Company>Tanner LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-Apr-2012</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2012_tanner_llc_2011.pdf?sfvrsn=19b7b589_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1316</RegistrationId>
    <Company>Dongo-Soria Gaveglio y Asociados, Sociedad Civil de Responsibilidad Limitada</Company>
    <Country>Peru</Country>
    <InspectionReportDate>26-Apr-2012</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2012_dongo-soria_gaveglio_2011.pdf?sfvrsn=3ba32baa_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>4133</RegistrationId>
    <Company>Alan R. Swift, CPA, P.A.</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-Apr-2012</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2012</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2012_alan_r_swift.pdf?sfvrsn=2b350110_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>972</RegistrationId>
    <Company>Weismann Associates LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-Apr-2012</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2011</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2012_weismann_2011.pdf?sfvrsn=6e73125d_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>956</RegistrationId>
    <Company>PS Stephenson &amp; Co., P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-Apr-2012</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <TotalIssuerAuditClients>4</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2012_ps_stephenson_and_co_2011.pdf?sfvrsn=35e03270_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>100</RegistrationId>
    <Company>WithumSmith+Brown, PC</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-Apr-2012</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>67</PartIADeficiencyRate>
    <InspectionYear>2010</InspectionYear>
    <TotalIssuerAuditClients>13</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2012_withumsmith_brown_2010.pdf?sfvrsn=17716ee4_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>3164</RegistrationId>
    <Company>Kernutt Stokes LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-Apr-2012</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <TotalIssuerAuditClients>0</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>384</RegistrationId>
    <Company>Burton, McCumber &amp; Cortez, L.L.P.</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-Apr-2012</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>599</RegistrationId>
    <Company>Bedinger and Company</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-Apr-2012</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2011</InspectionYear>
    <TotalIssuerAuditClients>4</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>3061</RegistrationId>
    <Company>Yichien Yeh, CPA</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-Apr-2012</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1811</RegistrationId>
    <Company>James Stafford, Inc.</Company>
    <Country>Canada</Country>
    <InspectionReportDate>26-Apr-2012</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>2879</RegistrationId>
    <Company>Parker Randall CF (H.K.) CPA Limited</Company>
    <Country>Hong Kong</Country>
    <InspectionReportDate>26-Apr-2012</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>1060</RegistrationId>
    <Company>Deloitte &amp; Touche</Company>
    <Country>Taiwan</Country>
    <InspectionReportDate>26-Apr-2012</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>103</RegistrationId>
    <Company>Nussbaum Yates Berg Klein &amp; Wolpow, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-Apr-2012</InspectionReportDate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>3627</RegistrationId>
    <Company>Sadler, Gibb &amp; Associates, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-Apr-2012</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2010</InspectionYear>
    <TotalIssuerAuditClients>24</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2012_sadler_gibb_2010.pdf?sfvrsn=7bab6069_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>925</RegistrationId>
    <Company>Cohen Fund Audit Services, Ltd.</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-Apr-2012</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>17</PartIADeficiencyRate>
    <InspectionYear>2010</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>0</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2012_cohen_fund_2010.pdf?sfvrsn=6588eea7_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>647</RegistrationId>
    <Company>Causey Demgen &amp; Moore Inc.</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-Apr-2012</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <RegistrationId>491</RegistrationId>
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    <RegistrationId>874</RegistrationId>
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    <RegistrationId>248</RegistrationId>
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    <RegistrationId>641</RegistrationId>
    <Company>Brad A. Kinder, CPA</Company>
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    <RegistrationId>254</RegistrationId>
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    <RegistrationId>170</RegistrationId>
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    <RegistrationId>2725</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1308</RegistrationId>
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  <InspectionReport>
    <RegistrationId>26</RegistrationId>
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    <RegistrationId>552</RegistrationId>
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    <RegistrationId>313</RegistrationId>
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    <RegistrationId>872</RegistrationId>
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    <RegistrationId>2319</RegistrationId>
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    <RegistrationId>1272</RegistrationId>
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    <RegistrationId>2563</RegistrationId>
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    <RegistrationId>2388</RegistrationId>
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    <RegistrationId>527</RegistrationId>
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    <RegistrationId>2170</RegistrationId>
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    <RegistrationId>307</RegistrationId>
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    <RegistrationId>1263</RegistrationId>
    <Company>Ernst &amp; Young LLP (2010 Inspection)</Company>
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  <InspectionReport>
    <RegistrationId>480</RegistrationId>
    <Company>Heard, McElroy &amp; Vestal, LLP</Company>
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  <InspectionReport>
    <RegistrationId>1185</RegistrationId>
    <Company>Ziv Haft Certified Public Accountants</Company>
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  <InspectionReport>
    <RegistrationId>1691</RegistrationId>
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  <InspectionReport>
    <RegistrationId>2238</RegistrationId>
    <Company>John Kinross-Kennedy CPA</Company>
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    <InspectionReportDate>02-Feb-2012</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>1227</RegistrationId>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2012_bdo_canada_llpd.pdf?sfvrsn=97d89f55_0</PdfInspectionReport>
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    <RegistrationId>243</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1698</RegistrationId>
    <Company>Ernst &amp; Young Incorporated</Company>
    <Country>South Africa</Country>
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    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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    <RegistrationId>596</RegistrationId>
    <Company>J.H. Cohn LLP</Company>
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    <RegistrationId>858</RegistrationId>
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    <RegistrationId>785</RegistrationId>
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    <RegistrationId>210</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1153</RegistrationId>
    <Company>Galaz, Yamazaki, Ruiz, Urquiza, S.C.</Company>
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    <InspectionReportDate>22-Dec-2011</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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    <RegistrationId>332</RegistrationId>
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    <RegistrationId>3574</RegistrationId>
    <Company>Seale and Beers, CPAs, LLC</Company>
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    <RegistrationId>93</RegistrationId>
    <Company>Arthur F. Bell, Jr. &amp; Associates, LLC</Company>
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  <InspectionReport>
    <RegistrationId>1884</RegistrationId>
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    <RegistrationId>1976</RegistrationId>
    <Company>LBB &amp; Associates Ltd., LLP</Company>
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  <InspectionReport>
    <RegistrationId>1279</RegistrationId>
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    <RegistrationId>256</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1415</RegistrationId>
    <Company>Ernst &amp; Young Limited Corporation</Company>
    <Country>Panama</Country>
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    <RegistrationId>142</RegistrationId>
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    <RegistrationId>193</RegistrationId>
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    <RegistrationId>854</RegistrationId>
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    <RegistrationId>117</RegistrationId>
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  <InspectionReport>
    <RegistrationId>80</RegistrationId>
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  <InspectionReport>
    <RegistrationId>190</RegistrationId>
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  <InspectionReport>
    <RegistrationId>2738</RegistrationId>
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    <RegistrationId>557</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1226</RegistrationId>
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    <RegistrationId>1755</RegistrationId>
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    <RegistrationId>821</RegistrationId>
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    <RegistrationId>2897</RegistrationId>
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    <RegistrationId>296</RegistrationId>
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  <InspectionReport>
    <RegistrationId>2135</RegistrationId>
    <Company>Enterprise CPAs, Ltd.</Company>
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    <RegistrationId>1435</RegistrationId>
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    <RegistrationId>3231</RegistrationId>
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    <RegistrationId>1057</RegistrationId>
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    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>2580</RegistrationId>
    <Company>Silberstein Ungar, PLLC</Company>
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    <RegistrationId>2898</RegistrationId>
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    <RegistrationId>98</RegistrationId>
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    <RegistrationId>2807</RegistrationId>
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    <RegistrationId>1718</RegistrationId>
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    <RegistrationId>2887</RegistrationId>
    <Company>Closed Joint-Stock Company Intercom-Audit</Company>
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    <RegistrationId>521</RegistrationId>
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    <RegistrationId>3309</RegistrationId>
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    <RegistrationId>1791</RegistrationId>
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    <Country>Australia</Country>
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    <RegistrationId>2880</RegistrationId>
    <Company>Hanlin Moss, P.S.</Company>
    <Country>United States</Country>
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    <RegistrationId>1210</RegistrationId>
    <Company>Smolin Lupin &amp; Co., PA</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>1941</RegistrationId>
    <Company>David S. Hall, P.C.</Company>
    <Country>United States</Country>
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    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>42</RegistrationId>
    <Company>Ernst &amp; Young LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Nov-2011</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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    <RegistrationId>185</RegistrationId>
    <Company>KPMG LLP</Company>
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    <InspectionReportDate>08-Nov-2011</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>238</RegistrationId>
    <Company>PricewaterhouseCoopers LLP</Company>
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    <InspectionReportDate>08-Nov-2011</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>28</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>1309</RegistrationId>
    <Company>Kesselman &amp; Kesselman C.P.A.s</Company>
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    <InspectionReportDate>27-Oct-2011</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>2937</RegistrationId>
    <Company>Audit Firm Femida Audit LLC</Company>
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    <InspectionReportDate>27-Oct-2011</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>1140</RegistrationId>
    <Company>BDO Audit (WA) Pty Ltd</Company>
    <Country>Australia</Country>
    <InspectionReportDate>27-Oct-2011</InspectionReportDate>
    <GlobalNetwork>BDO International Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>1773</RegistrationId>
    <Company>Crowe Horwath AF 1018</Company>
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    <InspectionReportDate>27-Oct-2011</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>1128</RegistrationId>
    <Company>PricewaterhouseCoopers, S.C.</Company>
    <Country>Mexico</Country>
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  <InspectionReport>
    <RegistrationId>1032</RegistrationId>
    <Company>Deloitte Auditores y Consultores Limitada</Company>
    <Country>Chile</Country>
    <InspectionReportDate>27-Oct-2011</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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    <RegistrationId>1130</RegistrationId>
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    <Country>South Africa</Country>
    <InspectionReportDate>27-Oct-2011</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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    <RegistrationId>1194</RegistrationId>
    <Company>PricewaterhouseCoopers ABAS Ltd.</Company>
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    <InspectionReportDate>27-Oct-2011</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>1029</RegistrationId>
    <Company>BDO Auditores Independentes</Company>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2011_bdo_auditores_independentes.pdf?sfvrsn=9fed9e8a_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1379</RegistrationId>
    <Company>PricewaterhouseCoopers</Company>
    <Country>Australia</Country>
    <InspectionReportDate>27-Oct-2011</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2011_pricewaterhousecoopersaustralia.pdf?sfvrsn=18f9b140_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>2659</RegistrationId>
    <Company>Fazzari + Partners LLP Chartered Accountants</Company>
    <Country>Canada</Country>
    <InspectionReportDate>27-Oct-2011</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>3</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1502</RegistrationId>
    <Company>Collins Barrow Calgary LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>27-Oct-2011</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2009</InspectionYear>
    <TotalIssuerAuditClients>0</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <AuditsInWhichTheFirmWasTheLeadAuditor>0</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2011_collins_barrow_calgary_llp.pdf?sfvrsn=1d2cf2e_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1522</RegistrationId>
    <Company>Ernst &amp; Young Audit Ltda.</Company>
    <Country>Colombia</Country>
    <InspectionReportDate>27-Oct-2011</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>10</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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    <RiskBasedSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2011_ernst_young_audit_ltda.pdf?sfvrsn=11322cf1_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1197</RegistrationId>
    <Company>Brightman Almagor Zohar &amp; Co.</Company>
    <Country>Israel</Country>
    <InspectionReportDate>27-Oct-2011</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>989</RegistrationId>
    <Company>RSM Richter Chamberland LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>27-Oct-2011</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>145</RegistrationId>
    <Company>Frazer Frost, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Oct-2011</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>4</AuditsWithPartIADeficiencies>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2011_frazer_frost_llp.pdf?sfvrsn=51228399_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1180</RegistrationId>
    <Company>Deloitte Haskins &amp; Sells</Company>
    <Country>India</Country>
    <InspectionReportDate>27-Oct-2011</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2011_deloitte_haskins_sells_2010.pdf?sfvrsn=2e7edc3a_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>85</RegistrationId>
    <Company>KPMG LLP (2009 Inspection)</Company>
    <Country>Canada</Country>
    <InspectionReportDate>27-Oct-2011</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1141</RegistrationId>
    <Company>KPMG Cárdenas Dosal, S.C.</Company>
    <Country>Mexico</Country>
    <InspectionReportDate>27-Oct-2011</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RegistrationId>1325</RegistrationId>
    <Company>Lovelock &amp; Lewes</Company>
    <Country>India</Country>
    <InspectionReportDate>27-Oct-2011</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2011_lovelock_lewes.pdf?sfvrsn=74728b26_0</PdfInspectionReport>
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    <RegistrationId>1281</RegistrationId>
    <Company>Kost Forer Gabbay &amp; Kasierer</Company>
    <Country>Israel</Country>
    <InspectionReportDate>27-Oct-2011</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>1045</RegistrationId>
    <Company>Deloitte Touche Tohmatsu Auditores Independentes</Company>
    <Country>Brazil</Country>
    <InspectionReportDate>27-Oct-2011</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>2227</RegistrationId>
    <Company>KDA Audit Corporation</Company>
    <Country>Japan</Country>
    <InspectionReportDate>27-Oct-2011</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2011_kda_audit_corporation.pdf?sfvrsn=bf304f6e_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>2326</RegistrationId>
    <Company>DNTW Chartered Accountants, LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>27-Oct-2011</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>85</RegistrationId>
    <Company>KPMG LLP (2010 Inspection)</Company>
    <Country>Canada</Country>
    <InspectionReportDate>27-Oct-2011</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>17</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>87</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>29</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
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  <InspectionReport>
    <RegistrationId>1330</RegistrationId>
    <Company>PricewaterhouseCoopers Ltda.</Company>
    <Country>Colombia</Country>
    <InspectionReportDate>27-Oct-2011</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2011_pricewaterhousecoopers_ltda.pdf?sfvrsn=b0a621fa_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>2769</RegistrationId>
    <Company>Dominic K. F. Chan &amp; Co.</Company>
    <Country>Hong Kong</Country>
    <InspectionReportDate>27-Oct-2011</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>67</PartIADeficiencyRate>
    <InspectionYear>2009</InspectionYear>
    <TotalIssuerAuditClients>4</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>1209</RegistrationId>
    <Company>B S R &amp; Co.</Company>
    <Country>India</Country>
    <InspectionReportDate>27-Oct-2011</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2009</InspectionYear>
    <TotalIssuerAuditClients>0</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>160</RegistrationId>
    <Company>Ary Roepcke Mulchaey, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>23-Sep-2011</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>2803</RegistrationId>
    <Company>Mallah Furman &amp; Company P.A.</Company>
    <Country>United States</Country>
    <InspectionReportDate>23-Sep-2011</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>180</RegistrationId>
    <Company>George Johnson &amp; Company, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>23-Sep-2011</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>281</RegistrationId>
    <Company>Nichols, Cauley &amp; Associates, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>23-Sep-2011</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>3426</RegistrationId>
    <Company>Acquavella, Chiarelli, Shuster, Berkower &amp; Co., LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>23-Sep-2011</InspectionReportDate>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>262</RegistrationId>
    <Company>Johnson Lambert &amp; Co. LLP</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>1283</RegistrationId>
    <Company>Braver, P.C.</Company>
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    <RegistrationId>674</RegistrationId>
    <Company>KWCO, PC</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>1065</RegistrationId>
    <Company>Gregory &amp; Associates, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>23-Sep-2011</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
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  </InspectionReport>
  <InspectionReport>
    <RegistrationId>3117</RegistrationId>
    <Company>Eugene M Egeberg CPA</Company>
    <Country>United States</Country>
    <InspectionReportDate>23-Sep-2011</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
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  <InspectionReport>
    <RegistrationId>3132</RegistrationId>
    <Company>Kelly Allen &amp; Associates, Inc.</Company>
    <Country>United States</Country>
    <InspectionReportDate>23-Sep-2011</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <RegistrationId>1171</RegistrationId>
    <Company>Samuel H. Wong &amp; Co., LLP</Company>
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    <RegistrationId>62</RegistrationId>
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    <RegistrationId>752</RegistrationId>
    <Company>Somerset CPAs, P.C.</Company>
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  <InspectionReport>
    <RegistrationId>224</RegistrationId>
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  <InspectionReport>
    <RegistrationId>3137</RegistrationId>
    <Company>Hess, Stewart &amp; Campbell, PLLC</Company>
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  <InspectionReport>
    <RegistrationId>1006</RegistrationId>
    <Company>Burnham &amp; Schumm, P.C.</Company>
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    <RegistrationId>2297</RegistrationId>
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    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>217</RegistrationId>
    <Company>Demetrius &amp; Company, L.L.C.</Company>
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  <InspectionReport>
    <RegistrationId>2802</RegistrationId>
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    <RegistrationId>1958</RegistrationId>
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  <InspectionReport>
    <RegistrationId>566</RegistrationId>
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    <RegistrationId>27</RegistrationId>
    <Company>PKF, Certified Public Accountants, A Professional Corporation</Company>
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  <InspectionReport>
    <RegistrationId>199</RegistrationId>
    <Company>Mayer Hoffman McCann P.C.</Company>
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  <InspectionReport>
    <RegistrationId>314</RegistrationId>
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    <RegistrationId>3687</RegistrationId>
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    <RegistrationId>123</RegistrationId>
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    <RegistrationId>135</RegistrationId>
    <Company>Lefkowitz, Garfinkel, Champi &amp; DeRienzo P.C.</Company>
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    <RegistrationId>549</RegistrationId>
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    <RegistrationId>2295</RegistrationId>
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    <RegistrationId>2275</RegistrationId>
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  <InspectionReport>
    <RegistrationId>484</RegistrationId>
    <Company>Cross, Fernandez &amp; Riley, LLP</Company>
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  <InspectionReport>
    <RegistrationId>176</RegistrationId>
    <Company>Haefele, Flanagan &amp; Co., P.C.</Company>
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    <RegistrationId>50</RegistrationId>
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    <RegistrationId>76</RegistrationId>
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    <RegistrationId>2680</RegistrationId>
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    <RegistrationId>699</RegistrationId>
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    <RegistrationId>130</RegistrationId>
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    <RegistrationId>2938</RegistrationId>
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    <RegistrationId>2886</RegistrationId>
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    <RegistrationId>1148</RegistrationId>
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    <RegistrationId>2672</RegistrationId>
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    <RegistrationId>862</RegistrationId>
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    <RegistrationId>276</RegistrationId>
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    <RegistrationId>1381</RegistrationId>
    <Company>KAP Purwantono, Suherman &amp; Surja</Company>
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  <InspectionReport>
    <RegistrationId>1361</RegistrationId>
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    <RegistrationId>423</RegistrationId>
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    <RegistrationId>1096</RegistrationId>
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    <RegistrationId>1524</RegistrationId>
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    <RegistrationId>263</RegistrationId>
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    <RegistrationId>550</RegistrationId>
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    <RegistrationId>1249</RegistrationId>
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  <InspectionReport>
    <RegistrationId>448</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1523</RegistrationId>
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    <RegistrationId>2683</RegistrationId>
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    <RegistrationId>1036</RegistrationId>
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    <RegistrationId>2234</RegistrationId>
    <Company>Vestal &amp; Wiler, C.P.A.'s, P.A.</Company>
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    <RegistrationId>1650</RegistrationId>
    <Company>parker simone, LLP</Company>
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  <InspectionReport>
    <RegistrationId>995</RegistrationId>
    <Company>Smythe Ratcliffe LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>26-May-2011</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>4</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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  <InspectionReport>
    <RegistrationId>717</RegistrationId>
    <Company>MSPC Certified Public Accountants and Advisors, P.C.</Company>
    <Country>United States</Country>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>542</RegistrationId>
    <Company>Boulay, Heutmaker, Zibell &amp; Co. P.L.L.P.</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-May-2011</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>515</RegistrationId>
    <Company>Bobbitt, Pittenger &amp; Company, P.A.</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-May-2011</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>203</RegistrationId>
    <Company>Sartain Fischbein &amp; Co.</Company>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>23</RegistrationId>
    <Company>Baker Tilly Virchow Krause, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-May-2011</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1808</RegistrationId>
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    <GlobalNetwork />
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  <InspectionReport>
    <RegistrationId>126</RegistrationId>
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    <RegistrationId>2051</RegistrationId>
    <Company>VanWassehnova &amp; Associates</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-May-2011</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <RegistrationId>1020</RegistrationId>
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    <InspectionReportDate>26-May-2011</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
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    <RegistrationId>2452</RegistrationId>
    <Company>MS Group CPA L.L.C.</Company>
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    <GlobalNetwork />
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    <RegistrationId>933</RegistrationId>
    <Company>Jonathon P. Reuben, C.P.A., An Accountancy Corporation</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-May-2011</InspectionReportDate>
    <GlobalNetwork />
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    <RegistrationId>2851</RegistrationId>
    <Company>KCCW Accountancy Corp.</Company>
    <Country>United States</Country>
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    <RegistrationId>1038</RegistrationId>
    <Company>Horwath Belize LLP</Company>
    <Country>Belize</Country>
    <InspectionReportDate>26-May-2011</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2011_horwath_belize_llp.pdf?sfvrsn=e421cabc_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>970</RegistrationId>
    <Company>Mark Bailey &amp; Company, Ltd.</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-May-2011</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>50</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>7</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2011_mark_bailey_company_ltd.pdf?sfvrsn=c3e1f5cb_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1854</RegistrationId>
    <Company>Michael F. Albanese CPA</Company>
    <Country>United States</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>2</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1093</RegistrationId>
    <Company>PricewaterhouseCoopers</Company>
    <Country>Singapore</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <TotalIssuerAuditClients>2</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2011_pricewaterhousecoopers_republic_of_singapore.pdf?sfvrsn=484fd2b1_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1930</RegistrationId>
    <Company>Meyers Norris Penny LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>329</RegistrationId>
    <Company>Thomas W. Klash, Certified Public Accountant</Company>
    <Country>United States</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1381</RegistrationId>
    <Company>KAP Purwantono, Suherman &amp; Surja</Company>
    <Country>Indonesia</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2011_kap_purwantono_suherman_surja.pdf?sfvrsn=5c7c3237_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>358</RegistrationId>
    <Company>Schneider Downs &amp; Co., Inc.</Company>
    <Country>United States</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>408</RegistrationId>
    <Company>McBride Shopa &amp; Company, P.A.</Company>
    <Country>United States</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>3486</RegistrationId>
    <Company>Anton &amp; Chia, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>285</RegistrationId>
    <Company>Gumbiner Savett Inc.</Company>
    <Country>United States</Country>
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    <GlobalNetwork />
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  <InspectionReport>
    <RegistrationId>1057</RegistrationId>
    <Company>Somekh Chaikin</Company>
    <Country>Israel</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>1345</RegistrationId>
    <Company>PricewaterhouseCoopers Taiwan</Company>
    <Country>Taiwan</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>1098</RegistrationId>
    <Company>Deloitte Anjin LLC</Company>
    <Country>South Korea</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>2475</RegistrationId>
    <Company>Fei-Fei Catherine Fang</Company>
    <Country>United States</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>2942</RegistrationId>
    <Company>Jennifer L. Anderson, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
    <GlobalNetwork />
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    <RegistrationId>2110</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1457</RegistrationId>
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    <RegistrationId>1168</RegistrationId>
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    <RegistrationId>961</RegistrationId>
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    <RegistrationId>1371</RegistrationId>
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    <RegistrationId>1336</RegistrationId>
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    <RegistrationId>107</RegistrationId>
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    <RegistrationId>1437</RegistrationId>
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    <RegistrationId>151</RegistrationId>
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    <RegistrationId>1200</RegistrationId>
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    <RegistrationId>1380</RegistrationId>
    <Company>PricewaterhouseCoopers</Company>
    <Country>Papua New Guinea</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>1116</RegistrationId>
    <Company>KPMG</Company>
    <Country>Ireland</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <FinancialStatementAuditsOnly xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>1180</RegistrationId>
    <Company>Deloitte Haskins &amp; Sells</Company>
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    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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  <InspectionReport>
    <RegistrationId>518</RegistrationId>
    <Company>Kim &amp; Lee Corporation, Certified Public Accountants</Company>
    <Country>United States</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>2</TotalIssuerAuditClients>
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  <InspectionReport>
    <RegistrationId>1173</RegistrationId>
    <Company>Dale Matheson Carr-Hilton LaBonte LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
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    <RegistrationId>1261</RegistrationId>
    <Company>BDO Spencer Steward</Company>
    <Country>South Africa</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
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    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>1337</RegistrationId>
    <Company>Grant Thornton UK LLP</Company>
    <Country>United Kingdom</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
    <GlobalNetwork>Grant Thornton International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>1051</RegistrationId>
    <Company>KPMG LLP</Company>
    <Country>Singapore</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>1183</RegistrationId>
    <Company>Deloitte &amp; Touche Ltda</Company>
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    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>202</RegistrationId>
    <Company>Schwartz Levitsky Feldman LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
    <GlobalNetwork />
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  <InspectionReport>
    <RegistrationId>2821</RegistrationId>
    <Company>Deloitte Limited Liability Partnership</Company>
    <Country>United Arab Emirates</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>1277</RegistrationId>
    <Company>Ernst &amp; Young Ltd.</Company>
    <Country>Bermuda</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>1364</RegistrationId>
    <Company>PricewaterhouseCoopers Consultores, Auditores y Compañia Limitada</Company>
    <Country>Chile</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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    <RegistrationId>2287</RegistrationId>
    <Company>Abelovich, Polano &amp; Asociados S.R.L.</Company>
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  <InspectionReport>
    <RegistrationId>1060</RegistrationId>
    <Company>Deloitte &amp; Touche</Company>
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    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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    <RegistrationId>1056</RegistrationId>
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    <Country>Kazakhstan</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>1443</RegistrationId>
    <Company>Ernst &amp; Young</Company>
    <Country>Taiwan</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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    <RegistrationId>344</RegistrationId>
    <Company>Wipfli LLP</Company>
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    <RegistrationId>634</RegistrationId>
    <Company>Cacciamatta Accountancy Corporation</Company>
    <Country>United States</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>1106</RegistrationId>
    <Company>Deloitte &amp; Touche</Company>
    <Country>Bermuda</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1357</RegistrationId>
    <Company>KPMG Samjong Accounting Corp.</Company>
    <Country>South Korea</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1216</RegistrationId>
    <Company>KPMG</Company>
    <Country>Panama</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1448</RegistrationId>
    <Company>Ernst &amp; Young Terco Auditores Independentes S.S.</Company>
    <Country>Brazil</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1807</RegistrationId>
    <Company>Conner &amp; Associates, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
    <GlobalNetwork />
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    <RegistrationId>1034</RegistrationId>
    <Company>BDO Raffles</Company>
    <Country>Singapore</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
    <GlobalNetwork>BDO International Limited</GlobalNetwork>
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    <RegistrationId>1246</RegistrationId>
    <Company>SNG Collins Barrow L.L.P./SNG Collins Barrow S.E.N.C.R.L.</Company>
    <Country>Canada</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
    <GlobalNetwork />
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    <RegistrationId>367</RegistrationId>
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    <Country>United States</Country>
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    <GlobalNetwork />
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1309</RegistrationId>
    <Company>Kesselman &amp; Kesselman</Company>
    <Country>Israel</Country>
    <InspectionReportDate>29-Apr-2011</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <TotalIssuerAuditClients>18</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <RegistrationId>1382</RegistrationId>
    <Company>Price Waterhouse (Bangalore)</Company>
    <Country>India</Country>
    <InspectionReportDate>05-Apr-2011</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2008</InspectionYear>
    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <RegistrationId>3126</RegistrationId>
    <Company>Nick Herb Accounting Services, PC.</Company>
    <Country>United States</Country>
    <InspectionReportDate>31-Mar-2011</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <RegistrationId>546</RegistrationId>
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    <RegistrationId>1315</RegistrationId>
    <Company>Medina, Zaldivar, Paredes &amp; Asociados Sociedad Civil (2007 inspection)</Company>
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  <InspectionReport>
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  <InspectionReport>
    <RegistrationId>1103</RegistrationId>
    <Company>Samil PricewaterhouseCoopers</Company>
    <Country>South Korea</Country>
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  <InspectionReport>
    <RegistrationId>1191</RegistrationId>
    <Company>Deloitte AS</Company>
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    <InspectionReportDate>31-Mar-2011</InspectionReportDate>
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    <RegistrationId>1088</RegistrationId>
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  <InspectionReport>
    <RegistrationId>676</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1284</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1379</RegistrationId>
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  <InspectionReport>
    <RegistrationId>22</RegistrationId>
    <Company>Kempisty &amp; Company, Certified Public Accountants, P.C.</Company>
    <Country>United States</Country>
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    <RegistrationId>1415</RegistrationId>
    <Company>Ernst &amp; Young Limited Corp.</Company>
    <Country>Panama</Country>
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    <RegistrationId>392</RegistrationId>
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    <RegistrationId>1044</RegistrationId>
    <Company>Deloitte Touche Tohmatsu LLC</Company>
    <Country>Japan</Country>
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    <RegistrationId>2383</RegistrationId>
    <Company>Chandabhoy &amp; Jassoobhoy</Company>
    <Country>India</Country>
    <InspectionReportDate>31-Mar-2011</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>572</RegistrationId>
    <Company>Weinberg &amp; Company, P.A.</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>1247</RegistrationId>
    <Company>Ernst &amp; Young LLP</Company>
    <Country>Singapore</Country>
    <InspectionReportDate>31-Mar-2011</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>1422</RegistrationId>
    <Company>Robert L White &amp; Associates Inc.</Company>
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  <InspectionReport>
    <RegistrationId>324</RegistrationId>
    <Company>Macias Gini &amp; O'Connell LLP</Company>
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  <InspectionReport>
    <RegistrationId>1315</RegistrationId>
    <Company>Medina, Zaldivar, Paredes &amp; Asociados Sociedad Civil de Responsabilidad Limitada (2009 inspection)</Company>
    <Country>Peru</Country>
    <InspectionReportDate>31-Mar-2011</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>1163</RegistrationId>
    <Company>Deloitte. Hadjipavlou Sofianos &amp; Cambanis S.A.</Company>
    <Country>Greece</Country>
    <InspectionReportDate>31-Mar-2011</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>279</RegistrationId>
    <Company>EFP Rotenberg, LLP</Company>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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  <InspectionReport>
    <RegistrationId>548</RegistrationId>
    <Company>Sherb &amp; Co., LLP</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>653</RegistrationId>
    <Company>Bernstein &amp; Pinchuk LLP</Company>
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  <InspectionReport>
    <RegistrationId>45</RegistrationId>
    <Company>Vavrinek, Trine, Day &amp; Co., LLP</Company>
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  <InspectionReport>
    <RegistrationId>731</RegistrationId>
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    <AuditsWithPartIADeficiencies>4</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>1245</RegistrationId>
    <Company>Salles, Sainz - Grant Thornton, S.C.</Company>
    <Country>Mexico</Country>
    <InspectionReportDate>31-Mar-2011</InspectionReportDate>
    <GlobalNetwork>Grant Thornton International Limited</GlobalNetwork>
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    <RegistrationId>2954</RegistrationId>
    <Company>Colabella &amp; Company, LLP</Company>
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    <InspectionReportDate>31-Mar-2011</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>1159</RegistrationId>
    <Company>BDO Hernández Marrón y Cía., S.C.</Company>
    <Country>Mexico</Country>
    <InspectionReportDate>31-Mar-2011</InspectionReportDate>
    <GlobalNetwork>BDO International Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>1284</RegistrationId>
    <Company>Mancera, S.C. (2009 inspection)</Company>
    <Country>Mexico</Country>
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    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>1366</RegistrationId>
    <Company>PricewaterhouseCoopers</Company>
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    <InspectionReportDate>31-Mar-2011</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2011_pricewaterhousecoopers_ireland.pdf?sfvrsn=11d4cbfa_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1070</RegistrationId>
    <Company>Deloitte Touche Tohmatsu</Company>
    <Country>Australia</Country>
    <InspectionReportDate>31-Mar-2011</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>2454</RegistrationId>
    <Company>Randall N. Drake CPA, PA</Company>
    <Country>United States</Country>
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    <PartIADeficiencyRate>67</PartIADeficiencyRate>
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  <InspectionReport>
    <RegistrationId>1232</RegistrationId>
    <Company>Raymond Chabot Grant Thornton L.L.P.</Company>
    <Country>Canada</Country>
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    <GlobalNetwork>Grant Thornton International Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>397</RegistrationId>
    <Company>J.W. Hunt and Company, LLP</Company>
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  <InspectionReport>
    <RegistrationId>807</RegistrationId>
    <Company>Francis &amp; Company CPAs</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-Feb-2011</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>2258</RegistrationId>
    <Company>KBL, LLP</Company>
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  <InspectionReport>
    <RegistrationId>338</RegistrationId>
    <Company>Mazars L.L.P.</Company>
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    <RegistrationId>165</RegistrationId>
    <Company>Hannis T. Bourgeois LLP</Company>
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  <InspectionReport>
    <RegistrationId>206</RegistrationId>
    <Company>MaloneBailey, LLP</Company>
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    <AuditsWithPartIADeficiencies>6</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>2761</RegistrationId>
    <Company>Yoganandh &amp; Ram</Company>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>1123</RegistrationId>
    <Company>PKF</Company>
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    <InspectionReportDate>24-Feb-2011</InspectionReportDate>
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    <RegistrationId>1250</RegistrationId>
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    <RegistrationId>1732</RegistrationId>
    <Company>Jimmy C.H. Cheung &amp; Co.</Company>
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    <InspectionReportDate>24-Feb-2011</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>169</RegistrationId>
    <Company>Sanville &amp; Company</Company>
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    <RegistrationId>684</RegistrationId>
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    <RegistrationId>400</RegistrationId>
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    <RegistrationId>601</RegistrationId>
    <Company>LaPorte, Sehrt, Romig and Hand, a Professional Accounting Corporation</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-Feb-2011</InspectionReportDate>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>744</RegistrationId>
    <Company>Mercadien, P.C. Certified Public Accountants</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-Feb-2011</InspectionReportDate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2011_mercadien_pc_certified_public_accountants.pdf?sfvrsn=1b8de648_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>827</RegistrationId>
    <Company>McCarney Greenwood LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>24-Feb-2011</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>2</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>241</RegistrationId>
    <Company>Chang Lee LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>24-Feb-2011</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2010</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>215</RegistrationId>
    <Company>Frazier &amp; Deeter, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-Feb-2011</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2011_frazier_deeter_llc.pdf?sfvrsn=b637df24_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>2220</RegistrationId>
    <Company>Arshad M Farooq</Company>
    <Country>United States</Country>
    <InspectionReportDate>24-Feb-2011</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
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    <TotalIssuerAuditClients>4</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2011_arshad_m_farooq.pdf?sfvrsn=3d8a213b_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1410</RegistrationId>
    <Company>Sibille</Company>
    <Country>Argentina</Country>
    <InspectionReportDate>24-Feb-2011</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>4</TotalAuditsReviewed>
    <PartIADeficiencyRate>25</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2011_kpmg_sibille.pdf?sfvrsn=3e9b47eb_0</PdfInspectionReport>
  </InspectionReport>
  <InspectionReport>
    <RegistrationId>1161</RegistrationId>
    <Company>Manabat Delgado Amper &amp; Co.</Company>
    <Country>Philippines</Country>
    <InspectionReportDate>28-Jan-2011</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2009</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>1</TotalIssuerAuditsInWhichTheFirmWasNotTheLeadAuditor>
    <TotalEngagementPartnersOnIssuerAuditWork xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>1</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2011_manabat_delgado_amper_co.pdf?sfvrsn=3e517f3d_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>60</RegistrationId>
    <Company>Eisner &amp; Lubin LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Jan-2011</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionYear>2010</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1269</RegistrationId>
    <Company>Lynda R. Keeton CPA, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Jan-2011</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <TargetTeamSelections xsi:nil="true" />
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    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>1297</RegistrationId>
    <Company>KPMG</Company>
    <Country>Bermuda</Country>
    <InspectionReportDate>28-Jan-2011</InspectionReportDate>
    <GlobalNetwork>KPMG International Cooperative</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>67</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2011_kpmg_bermuda.pdf?sfvrsn=a11661c4_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>153</RegistrationId>
    <Company>StarkSchenkein, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Jan-2011</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>5</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>71</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>34</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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  <InspectionReport>
    <RegistrationId>2492</RegistrationId>
    <Company>PricewaterhouseCoopers S.R.L.</Company>
    <Country>Bolivia</Country>
    <InspectionReportDate>28-Jan-2011</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <FinancialStatementAuditsOnly xsi:nil="true" />
    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2011_pricewaterhousecoopers_srl.pdf?sfvrsn=a3b091a0_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1121</RegistrationId>
    <Company>Chapman, Hext &amp; Co., P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>28-Jan-2011</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1980</RegistrationId>
    <Company>Alba Romeo &amp; Co.</Company>
    <Country>Philippines</Country>
    <InspectionReportDate>28-Jan-2011</InspectionReportDate>
    <GlobalNetwork>BDO International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>0</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2011_alba_romeo_co.pdf?sfvrsn=7775c3af_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1472</RegistrationId>
    <Company>Horowitz Idan Sabo Tevet &amp; Cohen Tabach</Company>
    <Country>Israel</Country>
    <InspectionReportDate>28-Jan-2011</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
    <InspectionYear>2009</InspectionYear>
    <TotalIssuerAuditClients>0</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <RegistrationId>3107</RegistrationId>
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    <RegistrationId>458</RegistrationId>
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  <InspectionReport>
    <RegistrationId>673</RegistrationId>
    <Company>Richey, May &amp; Co., LLP</Company>
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  <InspectionReport>
    <RegistrationId>200</RegistrationId>
    <Company>Haskell &amp; White LLP</Company>
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    <RegistrationId>636</RegistrationId>
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    <RegistrationId>284</RegistrationId>
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    <RegistrationId>345</RegistrationId>
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  <InspectionReport>
    <RegistrationId>523</RegistrationId>
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  <InspectionReport>
    <RegistrationId>539</RegistrationId>
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  <InspectionReport>
    <RegistrationId>287</RegistrationId>
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    <RegistrationId>1841</RegistrationId>
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    <RegistrationId>2798</RegistrationId>
    <Company>Larson &amp; Rosenberger, LLP</Company>
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  <InspectionReport>
    <RegistrationId>1059</RegistrationId>
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    <RegistrationId>511</RegistrationId>
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    <RegistrationId>1288</RegistrationId>
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    <RegistrationId>837</RegistrationId>
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  <InspectionReport>
    <RegistrationId>114</RegistrationId>
    <Company>T. E. Lott and Company, A Professional Association</Company>
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    <RegistrationId>3501</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1339</RegistrationId>
    <Company>PJSC Deloitte &amp; Touche Ukrainian Services Company</Company>
    <Country>Ukraine</Country>
    <InspectionReportDate>23-Dec-2010</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>2557</RegistrationId>
    <Company>Cassabon &amp; Associates, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>23-Dec-2010</InspectionReportDate>
    <GlobalNetwork />
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  <InspectionReport>
    <RegistrationId>2382</RegistrationId>
    <Company>Goldstein Schechter Koch Price Lucas Horwitz &amp; Co., P.A.</Company>
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  <InspectionReport>
    <RegistrationId>1323</RegistrationId>
    <Company>KPMG</Company>
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    <InspectionReportDate>23-Dec-2010</InspectionReportDate>
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    <RegistrationId>1403</RegistrationId>
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    <InspectionReportDate>23-Dec-2010</InspectionReportDate>
    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>3097</RegistrationId>
    <Company>P. Parikh &amp; Associates</Company>
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    <InspectionReportDate>23-Dec-2010</InspectionReportDate>
    <GlobalNetwork />
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  <InspectionReport>
    <RegistrationId>2261</RegistrationId>
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    <GlobalNetwork />
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    <RegistrationId>128</RegistrationId>
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    <RegistrationId>655</RegistrationId>
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  <InspectionReport>
    <RegistrationId>825</RegistrationId>
    <Company>M.D. Sassi Company</Company>
    <Country>United States</Country>
    <InspectionReportDate>23-Dec-2010</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>3211</RegistrationId>
    <Company>Grant Thornton Auditing and Accounting</Company>
    <Country>United Arab Emirates</Country>
    <InspectionReportDate>23-Dec-2010</InspectionReportDate>
    <GlobalNetwork>Grant Thornton International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <RegistrationId>2351</RegistrationId>
    <Company>Arik Eshel CPA, &amp; Assoc., P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>23-Dec-2010</InspectionReportDate>
    <GlobalNetwork />
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    <RegistrationId>29</RegistrationId>
    <Company>Frank L. Sassetti &amp; Co.</Company>
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    <RegistrationId>712</RegistrationId>
    <Company>Baumann, Raymondo &amp; Company, PA, CPAs</Company>
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  <InspectionReport>
    <RegistrationId>2396</RegistrationId>
    <Company>Abrams, Foster, Nole &amp; Williams, P.A.</Company>
    <Country>United States</Country>
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    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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  <InspectionReport>
    <RegistrationId>656</RegistrationId>
    <Company>Ehrhardt, Keefe, Steiner &amp; Hottman, P.C.</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>643</RegistrationId>
    <Company>Brown Smith Wallace, L.L.C.</Company>
    <Country>United States</Country>
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    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>987</RegistrationId>
    <Company>Donahue Associates LLC</Company>
    <Country>United States</Country>
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    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>677</RegistrationId>
    <Company>Cherry, Bekaert &amp; Holland, L.L.P.</Company>
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    <GlobalNetwork />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2010_cherry_bekaert_holland_llp.pdf?sfvrsn=11fd82e9_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>2429</RegistrationId>
    <Company>Maillie, Falconiero &amp; Company, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>16-Dec-2010</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>614</RegistrationId>
    <Company>Amper, Politziner &amp; Mattia, LLP</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>326</RegistrationId>
    <Company>Jones Simkins, P.C.</Company>
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    <InspectionReportDate>16-Dec-2010</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <RegistrationId>483</RegistrationId>
    <Company>HoganTaylor LLP</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>1301</RegistrationId>
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  <InspectionReport>
    <RegistrationId>901</RegistrationId>
    <Company>Buckno Lisicky &amp; Company</Company>
    <Country>United States</Country>
    <InspectionReportDate>16-Dec-2010</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>586</RegistrationId>
    <Company>Brimmer, Burek, Keelan LLP</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>444</RegistrationId>
    <Company>DeCoria, Maichel &amp; Teague P.S.</Company>
    <Country>United States</Country>
    <InspectionReportDate>07-Dec-2010</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>2240</RegistrationId>
    <Company>Bencivenga Ward &amp; Company, CPA’s, P.C.</Company>
    <Country>United States</Country>
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    <RegistrationId>2803</RegistrationId>
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    <RegistrationId>794</RegistrationId>
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    <RegistrationId>377</RegistrationId>
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    <RegistrationId>869</RegistrationId>
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    <RegistrationId>182</RegistrationId>
    <Company>Trien Rosenberg Weinberg Ciullo &amp; Fazzari LLP</Company>
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    <RegistrationId>686</RegistrationId>
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    <RegistrationId>2502</RegistrationId>
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    <RegistrationId>1923</RegistrationId>
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    <RegistrationId>1273</RegistrationId>
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    <RegistrationId>1390</RegistrationId>
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    <RegistrationId>489</RegistrationId>
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    <RegistrationId>800</RegistrationId>
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    <RegistrationId>353</RegistrationId>
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    <RegistrationId>867</RegistrationId>
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    <RegistrationId>2483</RegistrationId>
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    <RegistrationId>454</RegistrationId>
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    <RegistrationId>1260</RegistrationId>
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    <RegistrationId>611</RegistrationId>
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    <RegistrationId>540</RegistrationId>
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    <RegistrationId>756</RegistrationId>
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    <RegistrationId>1721</RegistrationId>
    <Company>Limited Liability Company Ernst and Young</Company>
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    <RegistrationId>1026</RegistrationId>
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    <RegistrationId>2800</RegistrationId>
    <Company>Keith K. Zhen, CPA</Company>
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    <RegistrationId>1024</RegistrationId>
    <Company>Yarel + Partners</Company>
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    <RegistrationId>1326</RegistrationId>
    <Company>ZAO PricewaterhouseCoopers Audit</Company>
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    <GlobalNetwork>PricewaterhouseCoopers International Limited</GlobalNetwork>
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    <RegistrationId>305</RegistrationId>
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    <RegistrationId>2015</RegistrationId>
    <Company>Barzily &amp; Co. C.P.A</Company>
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  <InspectionReport>
    <RegistrationId>571</RegistrationId>
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    <RegistrationId>185</RegistrationId>
    <Company>KPMG LLP</Company>
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    <InspectionReportDate>05-Oct-2010</InspectionReportDate>
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    <RegistrationId>926</RegistrationId>
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  <InspectionReport>
    <RegistrationId>106</RegistrationId>
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    <RegistrationId>1772</RegistrationId>
    <Company>Yitzhak R. Gvilli &amp; Co. – Accountants</Company>
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    <RegistrationId>251</RegistrationId>
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    <RegistrationId>170</RegistrationId>
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    <RegistrationId>136</RegistrationId>
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    <RegistrationId>616</RegistrationId>
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    <RegistrationId>493</RegistrationId>
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    <RegistrationId>190</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1448</RegistrationId>
    <Company>Ernst &amp; Young Auditores Independentes S/S</Company>
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    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2010_ey_brazil.pdf?sfvrsn=b8b1f821_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>843</RegistrationId>
    <Company>Saddington Shusko LLP</Company>
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  <InspectionReport>
    <RegistrationId>2485</RegistrationId>
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    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2010_simon_edwards.pdf?sfvrsn=796f2e52_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>535</RegistrationId>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>728</RegistrationId>
    <Company>Moe O'Shaughnessy &amp; Associates, P.S.</Company>
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    <InspectionReportDate>29-Jul-2010</InspectionReportDate>
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    <RegistrationId>1167</RegistrationId>
    <Company>Becher, Della Torre, Gitto &amp; Company, A Professional Corporation</Company>
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  <InspectionReport>
    <RegistrationId>39</RegistrationId>
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  <InspectionReport>
    <RegistrationId>3033</RegistrationId>
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    <RegistrationId>896</RegistrationId>
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    <RegistrationId>72</RegistrationId>
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    <RegistrationId>1117</RegistrationId>
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    <RegistrationId>974</RegistrationId>
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    <RegistrationId>1069</RegistrationId>
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    <RegistrationId>746</RegistrationId>
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    <RegistrationId>451</RegistrationId>
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    <RegistrationId>101</RegistrationId>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2010_lurie_besikof_lapidus_company_llp.pdf?sfvrsn=d37fde95_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>795</RegistrationId>
    <Company>Baum &amp; Company, P.A.</Company>
    <Country>United States</Country>
    <InspectionReportDate>02-Jul-2010</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>40</PartIADeficiencyRate>
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    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2010_baum_company_pa.pdf?sfvrsn=6258f2e0_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>2237</RegistrationId>
    <Company>Child, Van Wagoner, &amp; Bradshaw, PLLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>02-Jul-2010</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>8</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>89</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>66</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2010_child_van_wagoner_bradshaw_pllc.pdf?sfvrsn=22a53bd9_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>223</RegistrationId>
    <Company>Farber Hass Hurley LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>02-Jul-2010</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>19</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
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  <InspectionReport>
    <RegistrationId>3024</RegistrationId>
    <Company>West &amp; Company, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>02-Jul-2010</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>2</TotalAuditsReviewed>
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    <InspectionYear>2010</InspectionYear>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <TargetTeamSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2010_west_company_llc.pdf?sfvrsn=8e7159b2_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1471</RegistrationId>
    <Company>Naresh Arora, CPA, Inc.</Company>
    <Country>United States</Country>
    <InspectionReportDate>02-Jul-2010</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>579</RegistrationId>
    <Company>Wilson, Price, Barranco, Blankenship &amp; Billingsley, P.C.</Company>
    <Country>United States</Country>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>2230</RegistrationId>
    <Company>Fiondella, Milone &amp; LaSaracina LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>02-Jul-2010</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>342</RegistrationId>
    <Company>Pannell Kerr Forster of Texas, P.C.</Company>
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    <InspectionReportDate>02-Jul-2010</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>1981</RegistrationId>
    <Company>Moore &amp; Associates, Chartered</Company>
    <Country>United States</Country>
    <InspectionReportDate>02-Jul-2010</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>8</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>763</RegistrationId>
    <Company>Maggart &amp; Associates, P.C.</Company>
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  <InspectionReport>
    <RegistrationId>174</RegistrationId>
    <Company>Berenfeld, Spritzer, Shechter &amp; Sheer</Company>
    <Country>United States</Country>
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    <GlobalNetwork />
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  <InspectionReport>
    <RegistrationId>42</RegistrationId>
    <Company>Ernst &amp; Young LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>02-Jul-2010</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>1140</RegistrationId>
    <Company>BDO Audit (WA) Pty Ltd</Company>
    <Country>Australia</Country>
    <InspectionReportDate>24-Jun-2010</InspectionReportDate>
    <GlobalNetwork>BDO International Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1029</RegistrationId>
    <Company>BDO Auditores Independentes</Company>
    <Country>Brazil</Country>
    <InspectionReportDate>24-Jun-2010</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>1009</RegistrationId>
    <Company>KPMG AZSA &amp; Co.</Company>
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    <InspectionReportDate>24-Jun-2010</InspectionReportDate>
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    <RegistrationId>94</RegistrationId>
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  <InspectionReport>
    <RegistrationId>402</RegistrationId>
    <Company>Squar, Milner, Peterson, Miranda &amp; Williamson, Certified Public Accountants, LLP</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>277</RegistrationId>
    <Company>Battelle &amp; Battelle LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>31-Mar-2010</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>749</RegistrationId>
    <Company>Peterson Sullivan LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>31-Mar-2010</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>129</RegistrationId>
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  <InspectionReport>
    <RegistrationId>86</RegistrationId>
    <Company>Arnett &amp; Foster, P.L.L.C.</Company>
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  <InspectionReport>
    <RegistrationId>782</RegistrationId>
    <Company>Farmer, Fuqua &amp; Huff, P.C.</Company>
    <Country>United States</Country>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>1123</RegistrationId>
    <Company>PKF</Company>
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    <InspectionReportDate>31-Mar-2010</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>2859</RegistrationId>
    <Company>Stan J. Lee</Company>
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    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <RegistrationId>1141</RegistrationId>
    <Company>KPMG Cárdenas Dosal, S.C.</Company>
    <Country>Mexico</Country>
    <InspectionReportDate>25-Feb-2010</InspectionReportDate>
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    <RegistrationId>2589</RegistrationId>
    <Company>Jeffrey Tsang &amp; Co.</Company>
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    <InspectionReportDate>25-Feb-2010</InspectionReportDate>
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    <RegistrationId>959</RegistrationId>
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    <RegistrationId>1011</RegistrationId>
    <Company>Ciuni &amp; Panichi, Inc. Certified Public Accountants</Company>
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    <RegistrationId>849</RegistrationId>
    <Company>McElroy, Quirk &amp; Burch (A Professional Corporation)</Company>
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  <InspectionReport>
    <RegistrationId>2137</RegistrationId>
    <Company>Zhong Yi (Hong Kong) C.P.A. Company Limited</Company>
    <Country>Hong Kong</Country>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <RegistrationId>2046</RegistrationId>
    <Company>Robert T. Taylor, CPA</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>228</RegistrationId>
    <Company>Joseph Decosimo and Company, PLLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>25-Feb-2010</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>1764</RegistrationId>
    <Company>Horwath Orenstein LLP</Company>
    <Country>Canada</Country>
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    <PartIADeficiencyRate>50</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>2</TotalIssuerAuditClients>
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  <InspectionReport>
    <RegistrationId>237</RegistrationId>
    <Company>Brown, Armstrong, Paulden, McCown, Starbuck, Thornburgh &amp; Keeter Accountancy Corporation</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>149</RegistrationId>
    <Company>Elliott Davis, LLC</Company>
    <Country>United States</Country>
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    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>2802</RegistrationId>
    <Company>Li &amp; Company, PC</Company>
    <Country>United States</Country>
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    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2010_licompany_pc.pdf?sfvrsn=4f3b1326_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>1130</RegistrationId>
    <Company>Deloitte &amp; Touche</Company>
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    <InspectionReportDate>21-Jan-2010</InspectionReportDate>
    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>1698</RegistrationId>
    <Company>Ernst &amp; Young Incorporated</Company>
    <Country>South Africa</Country>
    <InspectionReportDate>21-Jan-2010</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>1281</RegistrationId>
    <Company>Kost Forer Gabbay &amp; Kasierer</Company>
    <Country>Israel</Country>
    <InspectionReportDate>21-Jan-2010</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>832</RegistrationId>
    <Company>Cummings, Ristau &amp; Associates, P.C.</Company>
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  <InspectionReport>
    <RegistrationId>1308</RegistrationId>
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    <RegistrationId>266</RegistrationId>
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  <InspectionReport>
    <RegistrationId>2295</RegistrationId>
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    <RegistrationId>111</RegistrationId>
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    <RegistrationId>889</RegistrationId>
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    <RegistrationId>2302</RegistrationId>
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  <InspectionReport>
    <RegistrationId>2799</RegistrationId>
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    <RegistrationId>67</RegistrationId>
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  <InspectionReport>
    <RegistrationId>986</RegistrationId>
    <Company>Davie Kaplan, CPA, P.C.</Company>
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  <InspectionReport>
    <RegistrationId>2789</RegistrationId>
    <Company>Lake &amp; Associates CPA's, LLC</Company>
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    <RegistrationId>2634</RegistrationId>
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    <RegistrationId>204</RegistrationId>
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    <RegistrationId>2319</RegistrationId>
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    <RegistrationId>543</RegistrationId>
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    <RegistrationId>252</RegistrationId>
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    <RegistrationId>1820</RegistrationId>
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    <RegistrationId>690</RegistrationId>
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    <RegistrationId>587</RegistrationId>
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    <RegistrationId>2489</RegistrationId>
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    <RegistrationId>659</RegistrationId>
    <Company>Moss Adams LLP</Company>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RegistrationId>669</RegistrationId>
    <Company>Mauldin &amp; Jenkins Certified Public Accountants, LLC</Company>
    <Country>United States</Country>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>6</TotalAuditsReviewed>
    <PartIADeficiencyRate>17</PartIADeficiencyRate>
    <InspectionYear>2008</InspectionYear>
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    <RegistrationId>2563</RegistrationId>
    <Company>Patrizio &amp; Zhao, LLC</Company>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>50</PartIADeficiencyRate>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2009_patrizio_zhao.pdf?sfvrsn=16118c3c_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>809</RegistrationId>
    <Company>Faircloth &amp; Associates, P.A.</Company>
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    <RegistrationId>53</RegistrationId>
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  <InspectionReport>
    <RegistrationId>318</RegistrationId>
    <Company>L J Soldinger Associates, LLC</Company>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <RegistrationId>613</RegistrationId>
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  <InspectionReport>
    <RegistrationId>563</RegistrationId>
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    <RegistrationId>28</RegistrationId>
    <Company>Scharf Pera &amp; Co., PLLC</Company>
    <Country>United States</Country>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>410</RegistrationId>
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    <RegistrationId>508</RegistrationId>
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    <RegistrationId>319</RegistrationId>
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    <RegistrationId>441</RegistrationId>
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    <RegistrationId>217</RegistrationId>
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    <RegistrationId>888</RegistrationId>
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    <RegistrationId>2351</RegistrationId>
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  <InspectionReport>
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    <RegistrationId>1364</RegistrationId>
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    <RegistrationId>379</RegistrationId>
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    <RegistrationId>1107</RegistrationId>
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    <RegistrationId>898</RegistrationId>
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    <RegistrationId>588</RegistrationId>
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    <RegistrationId>1128</RegistrationId>
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    <RegistrationId>73</RegistrationId>
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    <RegistrationId>347</RegistrationId>
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    <RegistrationId>381</RegistrationId>
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    <RegistrationId>356</RegistrationId>
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    <RegistrationId>374</RegistrationId>
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    <RegistrationId>227</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1119</RegistrationId>
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    <RegistrationId>825</RegistrationId>
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    <RegistrationId>1195</RegistrationId>
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    <RegistrationId>772</RegistrationId>
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    <RegistrationId>1013</RegistrationId>
    <Company>Urish Popeck &amp; Co.</Company>
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    <RegistrationId>726</RegistrationId>
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    <RegistrationId>207</RegistrationId>
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    <RegistrationId>61</RegistrationId>
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  <InspectionReport>
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    <RegistrationId>812</RegistrationId>
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    <RegistrationId>699</RegistrationId>
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    <RegistrationId>2457</RegistrationId>
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    <RegistrationId>2538</RegistrationId>
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    <RegistrationId>183</RegistrationId>
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    <RegistrationId>1183</RegistrationId>
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    <RegistrationId>623</RegistrationId>
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    <RegistrationId>1159</RegistrationId>
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    <RegistrationId>1172</RegistrationId>
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    <RegistrationId>582</RegistrationId>
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    <RegistrationId>645</RegistrationId>
    <Company>Robert G. Jeffrey, C.P.A.</Company>
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    <RegistrationId>248</RegistrationId>
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    <RegistrationId>243</RegistrationId>
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    <RegistrationId>1884</RegistrationId>
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    <RegistrationId>468</RegistrationId>
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    <RegistrationId>540</RegistrationId>
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    <RegistrationId>927</RegistrationId>
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    <RegistrationId>777</RegistrationId>
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    <RegistrationId>431</RegistrationId>
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    <RegistrationId>717</RegistrationId>
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    <RegistrationId>2400</RegistrationId>
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    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>168</RegistrationId>
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    <RegistrationId>85</RegistrationId>
    <Company>KPMG LLP</Company>
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    <RegistrationId>34</RegistrationId>
    <Company>Deloitte &amp; Touche LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>16-Apr-2009</InspectionReportDate>
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    <RegistrationId>206</RegistrationId>
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    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
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    <RegistrationId>774</RegistrationId>
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    <RegistrationId>154</RegistrationId>
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    <RegistrationId>517</RegistrationId>
    <Company>Aronson &amp; Company, A Professional Corporation</Company>
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  <InspectionReport>
    <RegistrationId>32</RegistrationId>
    <Company>Armanino McKenna LLP</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>262</RegistrationId>
    <Company>Johnson Lambert &amp; Co. LLP</Company>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2009_johnson_lambert.pdf?sfvrsn=d0293e1d_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>270</RegistrationId>
    <Company>Tanner LC</Company>
    <Country>United States</Country>
    <InspectionReportDate>02-Apr-2009</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>126</RegistrationId>
    <Company>Hobe &amp; Lucas, Certified Public Accountants, Inc.</Company>
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    <InspectionReportDate>02-Apr-2009</InspectionReportDate>
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    <RegistrationId>448</RegistrationId>
    <Company>Kronick Kalada Berdy &amp; Co., a Professional Corporation</Company>
    <Country>United States</Country>
    <InspectionReportDate>02-Apr-2009</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>238</RegistrationId>
    <Company>PricewaterhouseCoopers LLP</Company>
    <Country>United States</Country>
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    <AuditsWithPartIADeficiencies>6</AuditsWithPartIADeficiencies>
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    <RegistrationId>339</RegistrationId>
    <Company>Weiser LLP</Company>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <RegistrationId>307</RegistrationId>
    <Company>Dworken, Hillman, LaMorte &amp; Sterczala, P.C.</Company>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <RegistrationId>1803</RegistrationId>
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    <RegistrationId>621</RegistrationId>
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    <RegistrationId>475</RegistrationId>
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    <RegistrationId>2954</RegistrationId>
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    <RegistrationId>358</RegistrationId>
    <Company>Schneider Downs &amp; Co., Inc.</Company>
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    <RegistrationId>838</RegistrationId>
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    <RegistrationId>2897</RegistrationId>
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    <RegistrationId>694</RegistrationId>
    <Company>Hoberman, Miller, Goldstein &amp; Lesser, CPAs, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-Feb-2009</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>1283</RegistrationId>
    <Company>Braver P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-Feb-2009</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2008</InspectionYear>
    <TotalIssuerAuditClients>15</TotalIssuerAuditClients>
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  <InspectionReport>
    <RegistrationId>206</RegistrationId>
    <Company>Malone &amp; Bailey, PC</Company>
    <Country>United States</Country>
    <InspectionReportDate>26-Feb-2009</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>6</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>55</PartIADeficiencyRate>
    <InspectionYear>2007</InspectionYear>
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  <InspectionReport>
    <RegistrationId>141</RegistrationId>
    <Company>Trice Geary &amp; Myers LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>12-Feb-2009</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>566</RegistrationId>
    <Company>Miller Wachman LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>12-Feb-2009</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>4</TotalAuditsReviewed>
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  <InspectionReport>
    <RegistrationId>165</RegistrationId>
    <Company>Hannis T. Bourgeois, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>12-Feb-2009</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RegistrationId>211</RegistrationId>
    <Company>J. H. Williams &amp; Co., LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>12-Feb-2009</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>411</RegistrationId>
    <Company>Jones &amp; Kirkpatrick, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>12-Feb-2009</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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  <InspectionReport>
    <RegistrationId>752</RegistrationId>
    <Company>Somerset CPAs, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Jan-2009</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
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    <RegistrationId>31</RegistrationId>
    <Company>GHP Horwath, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Jan-2009</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RegistrationId>693</RegistrationId>
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    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <RegistrationId>534</RegistrationId>
    <Company>Creedle, Jones, &amp; Alga, P.C.</Company>
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    <RegistrationId>151</RegistrationId>
    <Company>Robison, Hill &amp; Co., A Professional Corporation</Company>
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    <RegistrationId>795</RegistrationId>
    <Company>Baum &amp; Company, P.A.</Company>
    <Country>United States</Country>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>1537</RegistrationId>
    <Company>Connolly Grady and Cha Inc.</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Jan-2009</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <RegistrationId>984</RegistrationId>
    <Company>Pollard-Kelley Auditing Services, Inc.</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Jan-2009</InspectionReportDate>
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    <RegistrationId>2294</RegistrationId>
    <Company>De Joya Griffith &amp; Company, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Jan-2009</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>25</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>40</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>525</RegistrationId>
    <Company>Reilly, Penner &amp; Benton, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Jan-2009</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2008</InspectionYear>
    <TotalIssuerAuditClients>3</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2009_reilly_penner_benton.pdf?sfvrsn=abb450b9_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>653</RegistrationId>
    <Company>Bernstein &amp; Pinchuk LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Jan-2009</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2008</InspectionYear>
    <TotalIssuerAuditClients>24</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
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  <InspectionReport>
    <RegistrationId>571</RegistrationId>
    <Company>Windes &amp; McClaughry Accountancy Corporation</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Jan-2009</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>50</PartIADeficiencyRate>
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    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>251</RegistrationId>
    <Company>Olsen Thielen &amp; Co., Ltd.</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Jan-2009</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <TotalIssuerAuditClients>2</TotalIssuerAuditClients>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2009_olsen_thielen.pdf?sfvrsn=514c0443_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>222</RegistrationId>
    <Company>Goff Backa Alfera &amp; Company, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Jan-2009</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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  <InspectionReport>
    <RegistrationId>2237</RegistrationId>
    <Company>Child, Van Wagoner, &amp; Bradshaw, PLLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>30-Jan-2009</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>4</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>44</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>Yes</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>314</RegistrationId>
    <Company>Meaden &amp; Moore, Ltd.</Company>
    <Country>United States</Country>
    <InspectionReportDate>09-Jan-2009</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>193</RegistrationId>
    <Company>Weaver &amp; Martin, L.L.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>09-Jan-2009</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <RegistrationId>82</RegistrationId>
    <Company>Morris, Davis &amp; Chan, LLP</Company>
    <Country>United States</Country>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <TotalIssuerAuditClients>5</TotalIssuerAuditClients>
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    <RegistrationId>256</RegistrationId>
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    <RegistrationId>107</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1032</RegistrationId>
    <Company>Deloitte Auditores y Consultores Limitada</Company>
    <Country>Chile</Country>
    <InspectionReportDate>22-Dec-2008</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>2</AuditsWithPartIADeficiencies>
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    <RegistrationId>301</RegistrationId>
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    <RegistrationId>726</RegistrationId>
    <Company>Whitley Penn LLP</Company>
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    <RegistrationId>624</RegistrationId>
    <Company>Piercy Bowler Taylor &amp; Kern Certified Public Accountants</Company>
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    <RegistrationId>647</RegistrationId>
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    <RegistrationId>224</RegistrationId>
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    <RegistrationId>128</RegistrationId>
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    <RegistrationId>45</RegistrationId>
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    <RegistrationId>334</RegistrationId>
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    <RegistrationId>1436</RegistrationId>
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    <Country>Kazakhstan</Country>
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    <RegistrationId>22</RegistrationId>
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    <RegistrationId>241</RegistrationId>
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    <RegistrationId>1469</RegistrationId>
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    <RegistrationId>759</RegistrationId>
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    <RegistrationId>552</RegistrationId>
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    <RegistrationId>711</RegistrationId>
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    <RegistrationId>489</RegistrationId>
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    <RegistrationId>862</RegistrationId>
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    <RegistrationId>433</RegistrationId>
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    <RegistrationId>87</RegistrationId>
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    <RegistrationId>361</RegistrationId>
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    <RegistrationId>92</RegistrationId>
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    <RegistrationId>698</RegistrationId>
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    <RegistrationId>597</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1981</RegistrationId>
    <Company>Moore &amp; Associates, Chartered</Company>
    <Country>United States</Country>
    <InspectionReportDate>23-Oct-2008</InspectionReportDate>
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    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <RegistrationId>287</RegistrationId>
    <Company>Webb &amp; Company, P.A.</Company>
    <Country>United States</Country>
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    <RegistrationId>57</RegistrationId>
    <Company>Dixon Hughes PLLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>23-Oct-2008</InspectionReportDate>
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    <RegistrationId>570</RegistrationId>
    <Company>Raimondo Pettit Group</Company>
    <Country>United States</Country>
    <InspectionReportDate>23-Oct-2008</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>1227</RegistrationId>
    <Company>BDO Dunwoody LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>23-Oct-2008</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>528</RegistrationId>
    <Company>Dannible &amp; McKee, LLP</Company>
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    <RegistrationId>903</RegistrationId>
    <Company>Spector and Wong, LLP</Company>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <RegistrationId>1006</RegistrationId>
    <Company>Burnham &amp; Schumm, P.C.</Company>
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    <RegistrationId>104</RegistrationId>
    <Company>Miller, Ellin &amp; Company, LLP</Company>
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    <AuditsWithPartIADeficiencies>4</AuditsWithPartIADeficiencies>
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    <RegistrationId>1088</RegistrationId>
    <Company>Deloitte &amp; Co. S.R.L.</Company>
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    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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    <RegistrationId>353</RegistrationId>
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    <RegistrationId>26</RegistrationId>
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    <RegistrationId>210</RegistrationId>
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    <RegistrationId>500</RegistrationId>
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    <RegistrationId>715</RegistrationId>
    <Company>Vasquez &amp; Company LLP</Company>
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    <RegistrationId>429</RegistrationId>
    <Company>Louis Plung &amp; Company, LLP</Company>
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    <RegistrationId>709</RegistrationId>
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  <InspectionReport>
    <RegistrationId>264</RegistrationId>
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    <RegistrationId>2234</RegistrationId>
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    <RegistrationId>2454</RegistrationId>
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    <RegistrationId>80</RegistrationId>
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  <InspectionReport>
    <RegistrationId>742</RegistrationId>
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    <RegistrationId>1106</RegistrationId>
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    <RegistrationId>557</RegistrationId>
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    <RegistrationId>297</RegistrationId>
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    <RegistrationId>921</RegistrationId>
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    <RegistrationId>1712</RegistrationId>
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    <RegistrationId>254</RegistrationId>
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    <RegistrationId>423</RegistrationId>
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    <RegistrationId>1345</RegistrationId>
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  <InspectionReport>
    <RegistrationId>50</RegistrationId>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <RegistrationId>367</RegistrationId>
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    <RegistrationId>854</RegistrationId>
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    <RegistrationId>397</RegistrationId>
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  <InspectionReport>
    <RegistrationId>296</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1449</RegistrationId>
    <Company>Pistrelli, Henry Martin y Asociados S.R.L.</Company>
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    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>876</RegistrationId>
    <Company>PricewaterhouseCoopers LLP</Company>
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    <InspectionReportDate>30-Sep-2008</InspectionReportDate>
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    <RegistrationId>458</RegistrationId>
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    <RegistrationId>827</RegistrationId>
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    <RegistrationId>1232</RegistrationId>
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    <RegistrationId>814</RegistrationId>
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    <RegistrationId>85</RegistrationId>
    <Company>KPMG LLP</Company>
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    <RegistrationId>471</RegistrationId>
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    <RegistrationId>527</RegistrationId>
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    <RegistrationId>125</RegistrationId>
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    <RegistrationId>329</RegistrationId>
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    <RegistrationId>521</RegistrationId>
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    <RegistrationId>821</RegistrationId>
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    <RegistrationId>617</RegistrationId>
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    <RegistrationId>805</RegistrationId>
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    <RegistrationId>728</RegistrationId>
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    <RegistrationId>280</RegistrationId>
    <Company>Sullivan Bille, P.C.</Company>
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    <RegistrationId>829</RegistrationId>
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  <InspectionReport>
    <RegistrationId>332</RegistrationId>
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    <RegistrationId>867</RegistrationId>
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    <RegistrationId>176</RegistrationId>
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    <RegistrationId>648</RegistrationId>
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  <InspectionReport>
    <RegistrationId>476</RegistrationId>
    <Company>Mantyla McReynolds, LLC</Company>
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    <RegistrationId>135</RegistrationId>
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  <InspectionReport>
    <RegistrationId>599</RegistrationId>
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    <RegistrationId>1882</RegistrationId>
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    <RegistrationId>485</RegistrationId>
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    <RegistrationId>899</RegistrationId>
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    <RegistrationId>480</RegistrationId>
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    <RegistrationId>335</RegistrationId>
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    <RegistrationId>238</RegistrationId>
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    <RegistrationId>306</RegistrationId>
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    <RegistrationId>974</RegistrationId>
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    <RegistrationId>874</RegistrationId>
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    <RegistrationId>89</RegistrationId>
    <Company>Rosenberg Rich Baker Berman, P.A.</Company>
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  <InspectionReport>
    <RegistrationId>774</RegistrationId>
    <Company>Kingery &amp; Crouse, P.A.</Company>
    <Country>United States</Country>
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    <RegistrationId>659</RegistrationId>
    <Company>Moss Adams LLP</Company>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2006</InspectionYear>
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    <RegistrationId>1065</RegistrationId>
    <Company>Gregory &amp; Associates, LLC</Company>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>834</RegistrationId>
    <Company>Parent, McLaughlin &amp; Nangle Certified Public Accountants, Inc.</Company>
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  <InspectionReport>
    <RegistrationId>274</RegistrationId>
    <Company>Eisner LLP</Company>
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  <InspectionReport>
    <RegistrationId>1443</RegistrationId>
    <Company>Ernst &amp; Young</Company>
    <Country>Taiwan</Country>
    <InspectionReportDate>19-Jun-2008</InspectionReportDate>
    <GlobalNetwork>Ernst &amp; Young Global Limited</GlobalNetwork>
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  <InspectionReport>
    <RegistrationId>523</RegistrationId>
    <Company>Mitchell &amp; Titus, LLP</Company>
    <Country>United States</Country>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RegistrationId>53</RegistrationId>
    <Company>Bagell, Josephs, Levine &amp; Company, L.L.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>19-Jun-2008</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RegistrationId>1153</RegistrationId>
    <Company>Galaz, Yamazaki, Ruiz Urquiza, S.C.</Company>
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    <GlobalNetwork>Deloitte Touche Tohmatsu Limited</GlobalNetwork>
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    <RegistrationId>288</RegistrationId>
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    <RegistrationId>1090</RegistrationId>
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    <RegistrationId>817</RegistrationId>
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    <RegistrationId>421</RegistrationId>
    <Company>Simontacchi &amp; Company, LLP</Company>
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    <RegistrationId>207</RegistrationId>
    <Company>Burr, Pilger &amp; Mayer, LLP</Company>
    <Country>United States</Country>
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    <InspectionType>Triennially Inspected</InspectionType>
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    <RegistrationId>1240</RegistrationId>
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    <RegistrationId>100</RegistrationId>
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    <RegistrationId>445</RegistrationId>
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    <RegistrationId>217</RegistrationId>
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    <RegistrationId>515</RegistrationId>
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    <RegistrationId>145</RegistrationId>
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    <RegistrationId>276</RegistrationId>
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    <RegistrationId>62</RegistrationId>
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    <RegistrationId>132</RegistrationId>
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    <RegistrationId>231</RegistrationId>
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    <RegistrationId>573</RegistrationId>
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    <RegistrationId>469</RegistrationId>
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    <RegistrationId>130</RegistrationId>
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    <RegistrationId>117</RegistrationId>
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    <RegistrationId>160</RegistrationId>
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    <RegistrationId>791</RegistrationId>
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2008_rose_snyder_jacobs.pdf?sfvrsn=1c8b0710_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>209</RegistrationId>
    <Company>Schumacher &amp; Associates, Inc.</Company>
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    <RegistrationId>182</RegistrationId>
    <Company>Trien Rosenberg Rosenberg Weinberg Ciullo &amp; Fazzari LLP</Company>
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  <InspectionReport>
    <RegistrationId>226</RegistrationId>
    <Company>Moore Stephens Tiller LLC</Company>
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  <InspectionReport>
    <RegistrationId>420</RegistrationId>
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    <Country>United States</Country>
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    <RegistrationId>136</RegistrationId>
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  <InspectionReport>
    <RegistrationId>1249</RegistrationId>
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    <RegistrationId>279</RegistrationId>
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    <RegistrationId>120</RegistrationId>
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    <RegistrationId>324</RegistrationId>
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    <RegistrationId>116</RegistrationId>
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    <RegistrationId>371</RegistrationId>
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  <InspectionReport>
    <RegistrationId>248</RegistrationId>
    <Company>Grant Thornton LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>04-Apr-2008</InspectionReportDate>
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    <RegistrationId>546</RegistrationId>
    <Company>Banks, Finley, White &amp; Co., Certified Public Accountants</Company>
    <Country>United States</Country>
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    <RegistrationId>86</RegistrationId>
    <Company>Arnett &amp; Foster, P.L.L.C.</Company>
    <Country>United States</Country>
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    <RegistrationId>896</RegistrationId>
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    <RegistrationId>95</RegistrationId>
    <Company>Braverman International, P.C.</Company>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <RegistrationId>970</RegistrationId>
    <Company>Mark Bailey &amp; Company, Ltd.</Company>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <RegistrationId>215</RegistrationId>
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    <RegistrationId>744</RegistrationId>
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    <RegistrationId>622</RegistrationId>
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    <RegistrationId>277</RegistrationId>
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    <RegistrationId>1148</RegistrationId>
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    <RegistrationId>484</RegistrationId>
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    <RegistrationId>2483</RegistrationId>
    <Company>REDW Business &amp; Financial Resources, LLC</Company>
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  <InspectionReport>
    <RegistrationId>400</RegistrationId>
    <Company>Hacker, Johnson &amp; Smith, P.A.</Company>
    <Country>United States</Country>
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    <RegistrationId>674</RegistrationId>
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    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>180</RegistrationId>
    <Company>George Johnson, &amp; Company, P.C.</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>655</RegistrationId>
    <Company>Clifton Gunderson LLP</Company>
    <Country>United States</Country>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <RegistrationId>776</RegistrationId>
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    <Country>United States</Country>
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    <RegistrationId>394</RegistrationId>
    <Company>Carter &amp; Balsam, P.C.</Company>
    <Country>United States</Country>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <RegistrationId>111</RegistrationId>
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    <Country>United States</Country>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <RegistrationId>47</RegistrationId>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <RegistrationId>684</RegistrationId>
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    <RegistrationId>285</RegistrationId>
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    <RegistrationId>507</RegistrationId>
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    <RegistrationId>869</RegistrationId>
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    <RegistrationId>1239</RegistrationId>
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    <RegistrationId>1807</RegistrationId>
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    <RegistrationId>801</RegistrationId>
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    <RegistrationId>1170</RegistrationId>
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    <RegistrationId>1975</RegistrationId>
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    <RegistrationId>93</RegistrationId>
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    <RegistrationId>2154</RegistrationId>
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    <RegistrationId>800</RegistrationId>
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    <RegistrationId>1226</RegistrationId>
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    <RegistrationId>67</RegistrationId>
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    <RegistrationId>1121</RegistrationId>
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    <RegistrationId>1210</RegistrationId>
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    <RegistrationId>2343</RegistrationId>
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    <RegistrationId>614</RegistrationId>
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    <RegistrationId>230</RegistrationId>
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    <RegistrationId>173</RegistrationId>
    <Company>Crowe Chizek and Company LLC</Company>
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    <RegistrationId>1167</RegistrationId>
    <Company>Becher, Della Torre, Gitto &amp; Company, A Professional Corporation</Company>
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    <RegistrationId>1117</RegistrationId>
    <Company>Blue &amp; Co., LLC</Company>
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    <RegistrationId>2220</RegistrationId>
    <Company>Arshad M Farooq</Company>
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    <RegistrationId>113</RegistrationId>
    <Company>Ahearn, Jasco &amp; Company, P.A.</Company>
    <Country>United States</Country>
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    <RegistrationId>316</RegistrationId>
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    <RegistrationId>2240</RegistrationId>
    <Company>Bencivenga Ward &amp; Company, CPA's, P.C.</Company>
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    <RegistrationId>405</RegistrationId>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <RegistrationId>476</RegistrationId>
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    <RegistrationId>601</RegistrationId>
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    <RegistrationId>677</RegistrationId>
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    <RegistrationId>1173</RegistrationId>
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    <RegistrationId>474</RegistrationId>
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    <RegistrationId>45</RegistrationId>
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  <InspectionReport>
    <RegistrationId>634</RegistrationId>
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    <RegistrationId>445</RegistrationId>
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    <RegistrationId>185</RegistrationId>
    <Company>KPMG LLP</Company>
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    <RegistrationId>83</RegistrationId>
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    <RegistrationId>952</RegistrationId>
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    <RegistrationId>519</RegistrationId>
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    <RegistrationId>702</RegistrationId>
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    <RegistrationId>735</RegistrationId>
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    <RegistrationId>542</RegistrationId>
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    <RegistrationId>114</RegistrationId>
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    <RegistrationId>986</RegistrationId>
    <Company>Davie Kaplan Chapman &amp; Braverman, P.C.</Company>
    <Country>United States</Country>
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    <RegistrationId>824</RegistrationId>
    <Company>MGB Partners LLP</Company>
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    <RegistrationId>550</RegistrationId>
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  <InspectionReport>
    <RegistrationId>348</RegistrationId>
    <Company>Tedder, James, Worden &amp; Associates, P.A.</Company>
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    <RegistrationId>248</RegistrationId>
    <Company>Grant Thornton LLP</Company>
    <Country>United States</Country>
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    <GlobalNetwork>Grant Thornton International Limited</GlobalNetwork>
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    <RegistrationId>61</RegistrationId>
    <Company>Pustorino, Puglisi &amp; Co., LLP</Company>
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  <InspectionReport>
    <RegistrationId>408</RegistrationId>
    <Company>McBride Shopa &amp; Company, P.A.</Company>
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    <RegistrationId>1878</RegistrationId>
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    <RegistrationId>121</RegistrationId>
    <Company>Gordon, Hughes &amp; Banks, LLP</Company>
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    <RegistrationId>548</RegistrationId>
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    <RegistrationId>34</RegistrationId>
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    <RegistrationId>340</RegistrationId>
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    <RegistrationId>169</RegistrationId>
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    <RegistrationId>742</RegistrationId>
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    <RegistrationId>1257</RegistrationId>
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    <RegistrationId>731</RegistrationId>
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    <RegistrationId>87</RegistrationId>
    <Company>Pender Newkirk &amp; Company LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>14-Jun-2007</InspectionReportDate>
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    <TotalAuditsReviewed>2</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2006</InspectionYear>
    <TotalIssuerAuditClients>21</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>298</RegistrationId>
    <Company>Ham, Langston &amp; Brezina, L.L.P.</Company>
    <Country>United States</Country>
    <InspectionReportDate>14-Jun-2007</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>6</TotalAuditsReviewed>
    <PartIADeficiencyRate>50</PartIADeficiencyRate>
    <InspectionYear>2006</InspectionYear>
    <TotalIssuerAuditClients>25</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <RiskBasedSelections xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>543</RegistrationId>
    <Company>Michael Trokey &amp; Company, P.C.</Company>
    <Country>United States</Country>
    <InspectionReportDate>14-Jun-2007</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>1</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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    <AuditsInWhichTheFirmWasTheLeadAuditor>1</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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    <PdfInspectionReport>https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2007_michael_trokey.pdf?sfvrsn=6368517a_0</PdfInspectionReport>
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  <InspectionReport>
    <RegistrationId>318</RegistrationId>
    <Company>L J Soldinger Associates, LLC</Company>
    <Country>United States</Country>
    <InspectionReportDate>14-Jun-2007</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>0</PartIADeficiencyRate>
    <InspectionYear>2006</InspectionYear>
    <TotalIssuerAuditClients>4</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <RiskBasedSelections xsi:nil="true" />
    <RandomSelections xsi:nil="true" />
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    <AuditsInWhichTheFirmWasTheLeadAuditor>3</AuditsInWhichTheFirmWasTheLeadAuditor>
    <AuditsInWhichTheFirmWasNotTheLeadAuditor>0</AuditsInWhichTheFirmWasNotTheLeadAuditor>
    <IntegratedAuditsOfFinancialStatementsAndICFR xsi:nil="true" />
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  <InspectionReport>
    <RegistrationId>49</RegistrationId>
    <Company>McGladrey &amp; Pullen, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>14-Jun-2007</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed xsi:nil="true" />
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    <InspectionYear>2006</InspectionYear>
    <TotalIssuerAuditClients xsi:nil="true" />
    <InspectionType>Annually Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>2230</RegistrationId>
    <Company>Fiondella, Milone &amp; LaSaracina LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>14-Jun-2007</InspectionReportDate>
    <GlobalNetwork />
    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>3</TotalAuditsReviewed>
    <PartIADeficiencyRate>0</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>3</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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  <InspectionReport>
    <RegistrationId>1940</RegistrationId>
    <Company>Fischer Cunnane &amp; Associates Ltd.</Company>
    <Country>United States</Country>
    <InspectionReportDate>14-Jun-2007</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>2200</RegistrationId>
    <Company>LJ Mosby, P.C.</Company>
    <Country>United States</Country>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <TotalIssuerAuditClients>1</TotalIssuerAuditClients>
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  <InspectionReport>
    <RegistrationId>1166</RegistrationId>
    <Company>Moen and Company</Company>
    <Country>Canada</Country>
    <InspectionReportDate>14-Jun-2007</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>4</AuditsWithPartIADeficiencies>
    <TotalAuditsReviewed>4</TotalAuditsReviewed>
    <PartIADeficiencyRate>100</PartIADeficiencyRate>
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    <TotalIssuerAuditClients>10</TotalIssuerAuditClients>
    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>23</RegistrationId>
    <Company>Virchow, Krause &amp; Company, LLP</Company>
    <Country>United States</Country>
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    <RegistrationId>1510</RegistrationId>
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    <RegistrationId>243</RegistrationId>
    <Company>BDO Seidman, LLP</Company>
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    <RegistrationId>42</RegistrationId>
    <Company>Ernst &amp; Young LLP</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>508</RegistrationId>
    <Company>Lane Gorman Trubitt, L.L.P. a Registered Limited Liability Partnership</Company>
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  <InspectionReport>
    <RegistrationId>379</RegistrationId>
    <Company>KraftCPAs PLLC</Company>
    <Country>United States</Country>
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    <InspectionType>Triennially Inspected</InspectionType>
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  <InspectionReport>
    <RegistrationId>1008</RegistrationId>
    <Company>Amisano Hanson, Chartered Accountants</Company>
    <Country>Canada</Country>
    <InspectionReportDate>19-Apr-2007</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>3</AuditsWithPartIADeficiencies>
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    <PartIADeficiencyRate>38</PartIADeficiencyRate>
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    <InspectionType>Triennially Inspected</InspectionType>
    <IncludesPublicQualityControlCriticisms>No</IncludesPublicQualityControlCriticisms>
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    <RegistrationId>444</RegistrationId>
    <Company>DeCoria, Maichel &amp; Teague P.S.</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>395</RegistrationId>
    <Company>Robnett &amp; Company, LP</Company>
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    <RegistrationId>202</RegistrationId>
    <Company>Schwartz Levitsky Feldman LLP</Company>
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  <InspectionReport>
    <RegistrationId>101</RegistrationId>
    <Company>Lurie Besikof Lapidus &amp; Company, LLP</Company>
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    <RegistrationId>1781</RegistrationId>
    <Company>Kraft Berger Grill Schwartz Cohen &amp; March LLP</Company>
    <Country>Canada</Country>
    <InspectionReportDate>19-Apr-2007</InspectionReportDate>
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  <InspectionReport>
    <RegistrationId>904</RegistrationId>
    <Company>McCrory &amp; McDowell, LLC</Company>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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  <InspectionReport>
    <RegistrationId>1177</RegistrationId>
    <Company>Hay &amp; Watson</Company>
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  <InspectionReport>
    <RegistrationId>611</RegistrationId>
    <Company>McGovern, Hurley, Cunningham, LLP</Company>
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  <InspectionReport>
    <RegistrationId>511</RegistrationId>
    <Company>Goodman &amp; Company, L.L.P.</Company>
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    <AuditsWithPartIADeficiencies>0</AuditsWithPartIADeficiencies>
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    <RegistrationId>1502</RegistrationId>
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    <RegistrationId>1734</RegistrationId>
    <Company>Bedford Curry &amp; Co.</Company>
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    <RegistrationId>1069</RegistrationId>
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    <RegistrationId>228</RegistrationId>
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    <RegistrationId>313</RegistrationId>
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    <RegistrationId>586</RegistrationId>
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    <RegistrationId>239</RegistrationId>
    <Company>Carlin, Charron &amp; Rosen, LLP</Company>
    <Country>United States</Country>
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    <RegistrationId>837</RegistrationId>
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    <RegistrationId>446</RegistrationId>
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    <RegistrationId>992</RegistrationId>
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    <RegistrationId>613</RegistrationId>
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    <RegistrationId>266</RegistrationId>
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    <RegistrationId>959</RegistrationId>
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    <RegistrationId>166</RegistrationId>
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    <RegistrationId>85</RegistrationId>
    <Company>KPMG LLP</Company>
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    <RegistrationId>810</RegistrationId>
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    <RegistrationId>20</RegistrationId>
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    <RegistrationId>918</RegistrationId>
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    <RegistrationId>91</RegistrationId>
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    <RegistrationId>852</RegistrationId>
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    <RegistrationId>513</RegistrationId>
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    <RegistrationId>252</RegistrationId>
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    <RegistrationId>569</RegistrationId>
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    <RegistrationId>692</RegistrationId>
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    <RegistrationId>283</RegistrationId>
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    <RegistrationId>326</RegistrationId>
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    <RegistrationId>192</RegistrationId>
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    <RegistrationId>450</RegistrationId>
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    <RegistrationId>451</RegistrationId>
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    <RegistrationId>86</RegistrationId>
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    <RegistrationId>452</RegistrationId>
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    <RegistrationId>616</RegistrationId>
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    <RegistrationId>176</RegistrationId>
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    <RegistrationId>415</RegistrationId>
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    <RegistrationId>867</RegistrationId>
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    <RegistrationId>709</RegistrationId>
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    <RegistrationId>439</RegistrationId>
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    <RegistrationId>218</RegistrationId>
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    <RegistrationId>372</RegistrationId>
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    <RegistrationId>491</RegistrationId>
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    <RegistrationId>858</RegistrationId>
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    <RegistrationId>690</RegistrationId>
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    <RegistrationId>654</RegistrationId>
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    <RegistrationId>197</RegistrationId>
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    <RegistrationId>429</RegistrationId>
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    <RegistrationId>1005</RegistrationId>
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    <RegistrationId>822</RegistrationId>
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    <RegistrationId>364</RegistrationId>
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    <RegistrationId>224</RegistrationId>
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    <RegistrationId>222</RegistrationId>
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    <RegistrationId>160</RegistrationId>
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    <RegistrationId>264</RegistrationId>
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    <RegistrationId>728</RegistrationId>
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    <RegistrationId>910</RegistrationId>
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    <RegistrationId>371</RegistrationId>
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    <RegistrationId>974</RegistrationId>
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    <RegistrationId>1006</RegistrationId>
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    <RegistrationId>2096</RegistrationId>
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    <RegistrationId>590</RegistrationId>
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    <RegistrationId>430</RegistrationId>
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    <RegistrationId>216</RegistrationId>
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    <RegistrationId>772</RegistrationId>
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    <RegistrationId>805</RegistrationId>
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    <RegistrationId>756</RegistrationId>
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    <RegistrationId>152</RegistrationId>
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    <RegistrationId>350</RegistrationId>
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    <RegistrationId>255</RegistrationId>
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    <RegistrationId>566</RegistrationId>
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    <RegistrationId>803</RegistrationId>
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    <RegistrationId>335</RegistrationId>
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    <RegistrationId>36</RegistrationId>
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    <RegistrationId>49</RegistrationId>
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    <RegistrationId>276</RegistrationId>
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    <RegistrationId>306</RegistrationId>
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    <RegistrationId>687</RegistrationId>
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    <RegistrationId>694</RegistrationId>
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    <RegistrationId>915</RegistrationId>
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    <RegistrationId>411</RegistrationId>
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    <RegistrationId>291</RegistrationId>
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    <RegistrationId>361</RegistrationId>
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    <RegistrationId>366</RegistrationId>
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    <RegistrationId>1041</RegistrationId>
    <Company>McKonly &amp; Asbury, LLP</Company>
    <Country>United States</Country>
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    <RegistrationId>238</RegistrationId>
    <Company>PricewaterhouseCoopers LLP</Company>
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    <InspectionReportDate>17-Nov-2005</InspectionReportDate>
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    <RegistrationId>42</RegistrationId>
    <Company>Ernst &amp; Young LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>17-Nov-2005</InspectionReportDate>
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    <RegistrationId>243</RegistrationId>
    <Company>BDO Seidman, LLP</Company>
    <Country>United States</Country>
    <InspectionReportDate>17-Nov-2005</InspectionReportDate>
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    <RegistrationId>1335</RegistrationId>
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    <Country>United States</Country>
    <InspectionReportDate>27-Oct-2005</InspectionReportDate>
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    <RegistrationId>812</RegistrationId>
    <Company>R.J. Clark &amp; Associates, Inc.</Company>
    <Country>United States</Country>
    <InspectionReportDate>27-Oct-2005</InspectionReportDate>
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    <AuditsWithPartIADeficiencies>1</AuditsWithPartIADeficiencies>
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    <RegistrationId>423</RegistrationId>
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  <InspectionReport>
    <RegistrationId>849</RegistrationId>
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    <RegistrationId>473</RegistrationId>
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    <RegistrationId>1981</RegistrationId>
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    <RegistrationId>707</RegistrationId>
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    <RegistrationId>963</RegistrationId>
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    <RegistrationId>107</RegistrationId>
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    <RegistrationId>714</RegistrationId>
    <Company>Nation Smith Hermes Diamond Accountants &amp; Consultants A Professional Corporation</Company>
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    <RegistrationId>52</RegistrationId>
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    <RegistrationId>17</RegistrationId>
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    <RegistrationId>485</RegistrationId>
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    <RegistrationId>175</RegistrationId>
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    <RegistrationId>615</RegistrationId>
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    <RegistrationId>322</RegistrationId>
    <Company>Kirkpatrick, Phillips &amp; Miller, Certified Public Accountants, a Professional Corporation</Company>
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    <RegistrationId>231</RegistrationId>
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    <RegistrationId>645</RegistrationId>
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    <RegistrationId>338</RegistrationId>
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    <RegistrationId>199</RegistrationId>
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    <RegistrationId>233</RegistrationId>
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    <RegistrationId>337</RegistrationId>
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    <RegistrationId>972</RegistrationId>
    <Company>IWA Financial Consulting, L.L.C.</Company>
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  <InspectionReport>
    <RegistrationId>739</RegistrationId>
    <Company>Peter C. Cosmas Co., CPA</Company>
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  <InspectionReport>
    <RegistrationId>436</RegistrationId>
    <Company>Snead and Williams, P.L.L.C.</Company>
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  <InspectionReport>
    <RegistrationId>119</RegistrationId>
    <Company>Clyde D. Thomas &amp; Company, P.C.</Company>
    <Country>United States</Country>
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  <InspectionReport>
    <RegistrationId>684</RegistrationId>
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  <InspectionReport>
    <RegistrationId>568</RegistrationId>
    <Company>UHY Mann Frankfort Stein &amp; Lipp CPAs, LLP</Company>
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  <InspectionReport>
    <RegistrationId>541</RegistrationId>
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    <RegistrationId>619</RegistrationId>
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  <InspectionReport>
    <RegistrationId>206</RegistrationId>
    <Company>Malone &amp; Bailey, PC</Company>
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    <RegistrationId>821</RegistrationId>
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    <RegistrationId>232</RegistrationId>
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    <RegistrationId>383</RegistrationId>
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    <RegistrationId>500</RegistrationId>
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    <RegistrationId>268</RegistrationId>
    <Company>John G. McLeod Certified Public Accountant P.C.</Company>
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    <RegistrationId>706</RegistrationId>
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    <RegistrationId>925</RegistrationId>
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    <RegistrationId>422</RegistrationId>
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    <RegistrationId>935</RegistrationId>
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    <RegistrationId>962</RegistrationId>
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  <InspectionReport>
    <RegistrationId>696</RegistrationId>
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    <RegistrationId>699</RegistrationId>
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    <RegistrationId>883</RegistrationId>
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    <RegistrationId>932</RegistrationId>
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    <RegistrationId>106</RegistrationId>
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    <RegistrationId>571</RegistrationId>
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