Annually Inspected 42 Ernst & Young LLP 2025 United States Ernst & Young Global Limited 46225 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Insurance-related Assets and Liabilities, Including Insurance Reserves

1 AS 2201 42 The firm selected for testing a control that consisted of the issuer’s review of the actuarial valuation of certain insurance-related assets and liabilities. The firm did not evaluate the specific review procedures that the control owner performed to identify and assess variances that existed in the data that the issuer used to perform this actuarial valuation. (AS 2201.42 and .44)

1 AS 2201 44 The firm selected for testing a control that consisted of the issuer’s review of the actuarial valuation of certain insurance-related assets and liabilities. The firm did not evaluate the specific review procedures that the control owner performed to identify and assess variances that existed in the data that the issuer used to perform this actuarial valuation. (AS 2201.42 and .44)

2 AS 1105 10 The firm used certain issuer-prepared schedules in its substantive testing of the issuer’s insurance-related disclosures but did not perform any procedures to test, or test any controls over, the accuracy of these issuer-prepared schedules. (AS 1105.10)

Annually Inspected 42 Ernst & Young LLP 2025 United States Ernst & Young Global Limited 46225 Part I.A B No ICFR audit only Audits with multiple deficiencies Revenue and Related Accounts

Fraud Risk

1 AS 2201 42 The issuer offered various forms of sales incentives to customers that were recorded as deductions to revenue with a corresponding accrual for sales incentives. The firm selected for testing a control that consisted of the issuer’s review of certain accrued sales incentives, including the customer-level budgets that were used to develop these accrued sales incentives. The firm did not evaluate the specific review procedures that the control owners performed to assess the reasonableness of these budgets. (AS 2201.42 and .44) Annually Inspected 42 Ernst & Young LLP 2025 United States Ernst & Young Global Limited 46225 Part I.A B No ICFR audit only Audits with multiple deficiencies Revenue and Related Accounts

Fraud Risk

1 AS 2201 44 The issuer offered various forms of sales incentives to customers that were recorded as deductions to revenue with a corresponding accrual for sales incentives. The firm selected for testing a control that consisted of the issuer’s review of certain accrued sales incentives, including the customer-level budgets that were used to develop these accrued sales incentives. The firm did not evaluate the specific review procedures that the control owners performed to assess the reasonableness of these budgets. (AS 2201.42 and .44) Annually Inspected 42 Ernst & Young LLP 2025 United States Ernst & Young Global Limited 46225 Part I.A B No ICFR audit only Audits with multiple deficiencies Revenue and Related Accounts

Fraud Risk

2 AS 2201 39 The issuer offered various forms of sales incentives to customers that were recorded as deductions to revenue with a corresponding accrual for sales incentives. The firm selected for testing a control that consisted of the issuer’s review of certain accrued sales incentives, including the customer-level budgets that were used to develop these accrued sales incentives. The firm did not identify and test any controls over the accuracy and completeness of certain data that the control owners used in the operation of this control. (AS 2201.39) Annually Inspected 42 Ernst & Young LLP 2025 United States Ernst & Young Global Limited 46225 Part I.A C No Both financial statement and ICFR audits Audits with multiple deficiencies Income Taxes

1 AS 2201 39 The issuer disclosed that it had not recorded deferred income tax liabilities for undistributed foreign earnings that it considered indefinitely invested in certain subsidiaries. The following deficiencies were identified: · The firm did not identify and test any controls that addressed the issuer’s specific plans for the reinvestment of these undistributed foreign earnings. (AS 2201.39)

Annually Inspected 42 Ernst & Young LLP 2025 United States Ernst & Young Global Limited 46225 Part I.A C No Both financial statement and ICFR audits Audits with multiple deficiencies Income Taxes

2 AS 2301 8 The issuer disclosed that it had not recorded deferred income tax liabilities for undistributed foreign earnings that it considered indefinitely invested in certain subsidiaries. The following deficiencies were identified: · The firm did not perform any substantive procedures to evaluate the issuer’s evidence of specific plans for the reinvestment of these undistributed foreign earnings, beyond inquiring of management. (AS 2301.08)

Annually Inspected 238 PricewaterhouseCoopers LLP 2025 United States PricewaterhouseCoopers International Limited 46185 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Debt

1 AS 2201 39 The firm did not identify and test any controls that addressed whether the issuer’s classification of its convertible debt as a long-term liability was appropriate. (AS 2201.39)

2 AS 2810 30 The firm did not identify and evaluate that the issuer’s classification of its convertible debt as a long-term liability was not in conformity with FASB ASC Topic 470, Debt. (AS 2810.30 and .31) Unrelated to our review, the issuer reevaluated its classification of this convertible debt and concluded that a material misstatement existed that had not been previously identified. The issuer subsequently corrected this misstatement in a restatement of its financial statements, and the firm revised and reissued its report on the financial statements. The issuer also reevaluated its controls over this convertible debt and concluded that a material weakness existed that had not been previously identified. The issuer subsequently reflected this material weakness in a revision to its report on ICFR, and the firm revised its opinion on the effectiveness of the issuer’s ICFR to include this material weakness.

2 AS 2810 31 The firm did not identify and evaluate that the issuer’s classification of its convertible debt as a long-term liability was not in conformity with FASB ASC Topic 470, Debt. (AS 2810.30 and .31) Unrelated to our review, the issuer reevaluated its classification of this convertible debt and concluded that a material misstatement existed that had not been previously identified. The issuer subsequently corrected this misstatement in a restatement of its financial statements, and the firm revised and reissued its report on the financial statements. The issuer also reevaluated its controls over this convertible debt and concluded that a material weakness existed that had not been previously identified. The issuer subsequently reflected this material weakness in a revision to its report on ICFR, and the firm revised its opinion on the effectiveness of the issuer’s ICFR to include this material weakness.

Annually Inspected 238 PricewaterhouseCoopers LLP 2025 United States PricewaterhouseCoopers International Limited 46185 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Business Combination

1 AS 2201 42 During the year, the issuer acquired a business. The acquired assets primarily consisted of oil and gas properties that had oil and gas reserves assigned (“proved properties”) and properties that had no oil and gas reserves assigned (“unproved properties”). The issuer used company specialists to estimate the issuer’s oil and gas reserves that were used in the (1) valuation of the acquired oil and gas properties and (2) calculation of depletion expense for its oil and gas properties at year end. The issuer determined the fair values of the acquired proved and unproved properties based on discounted cash flows it developed using various assumptions, including future production volumes. The company’s specialists used financial and non-financial data produced by the issuer and assumptions developed by the issuer or the company’s specialists to estimate the oil and gas reserves underlying the future production volumes. The following deficiencies were identified: · The firm selected for testing a control that included the issuer’s review of the future production volumes assumption used for the acquired proved and unproved properties but did not evaluate the specific review procedures that the control owners performed to assess the reasonableness of the non-financial assumptions used to determine the future production volumes. (AS 2201.42 and .44)

1 AS 2201 44 During the year, the issuer acquired a business. The acquired assets primarily consisted of oil and gas properties that had oil and gas reserves assigned (“proved properties”) and properties that had no oil and gas reserves assigned (“unproved properties”). The issuer used company specialists to estimate the issuer’s oil and gas reserves that were used in the (1) valuation of the acquired oil and gas properties and (2) calculation of depletion expense for its oil and gas properties at year end. The issuer determined the fair values of the acquired proved and unproved properties based on discounted cash flows it developed using various assumptions, including future production volumes. The company’s specialists used financial and non-financial data produced by the issuer and assumptions developed by the issuer or the company’s specialists to estimate the oil and gas reserves underlying the future production volumes. The following deficiencies were identified: · The firm selected for testing a control that included the issuer’s review of the future production volumes assumption used for the acquired proved and unproved properties but did not evaluate the specific review procedures that the control owners performed to assess the reasonableness of the non-financial assumptions used to determine the future production volumes. (AS 2201.42 and .44)

2 AS 1105 A8b During the year, the issuer acquired a business. The acquired assets primarily consisted of oil and gas properties that had oil and gas reserves assigned (“proved properties”) and properties that had no oil and gas reserves assigned (“unproved properties”). The issuer used company specialists to estimate the issuer’s oil and gas reserves that were used in the (1) valuation of the acquired oil and gas properties and (2) calculation of depletion expense for its oil and gas properties at year end. The issuer determined the fair values of the acquired proved and unproved properties based on discounted cash flows it developed using various assumptions, including future production volumes. The company’s specialists used financial and non-financial data produced by the issuer and assumptions developed by the issuer or the company’s specialists to estimate the oil and gas reserves underlying the future production volumes. The following deficiencies were identified: · The firm did not sufficiently evaluate the reasonableness of the non-financial assumptions that appeared to the inspection team to be significant that were developed and used by the company’s specialists to develop the future production volumes for the acquired proved and unproved properties because the firm’s procedures were limited to inquiring of the company’s specialists, performing certain analytical procedures, and testing historical production volume information for producing properties. (AS 1105.A8b)

3 AS 2201 42 During the year, the issuer acquired a business. The acquired assets primarily consisted of oil and gas properties that had oil and gas reserves assigned (“proved properties”) and properties that had no oil and gas reserves assigned (“unproved properties”). The issuer used company specialists to estimate the issuer’s oil and gas reserves that were used in the (1) valuation of the acquired oil and gas properties and (2) calculation of depletion expense for its oil and gas properties at year end. The issuer recorded depletion expense for its oil and gas properties using the oil and gas reserves that the company’s specialists estimated using financial and non-financial data produced by the issuer and assumptions developed by the issuer or the company’s specialists. The following deficiencies were identified: · The firm selected for testing a control that included the issuer’s review of the future production volumes assumption used for one of the issuer’s business units but did not evaluate the specific review procedures that the control owner performed to assess the reasonableness of the non-financial assumptions used to determine the future production volumes for certain properties. (AS 2201.42 and .44)

3 AS 2201 44 During the year, the issuer acquired a business. The acquired assets primarily consisted of oil and gas properties that had oil and gas reserves assigned (“proved properties”) and properties that had no oil and gas reserves assigned (“unproved properties”). The issuer used company specialists to estimate the issuer’s oil and gas reserves that were used in the (1) valuation of the acquired oil and gas properties and (2) calculation of depletion expense for its oil and gas properties at year end. The issuer recorded depletion expense for its oil and gas properties using the oil and gas reserves that the company’s specialists estimated using financial and non-financial data produced by the issuer and assumptions developed by the issuer or the company’s specialists. The following deficiencies were identified: · The firm selected for testing a control that included the issuer’s review of the future production volumes assumption used for one of the issuer’s business units but did not evaluate the specific review procedures that the control owner performed to assess the reasonableness of the non-financial assumptions used to determine the future production volumes for certain properties. (AS 2201.42 and .44)

4 AS 1105 A8b During the year, the issuer acquired a business. The acquired assets primarily consisted of oil and gas properties that had oil and gas reserves assigned (“proved properties”) and properties that had no oil and gas reserves assigned (“unproved properties”). The issuer used company specialists to estimate the issuer’s oil and gas reserves that were used in the (1) valuation of the acquired oil and gas properties and (2) calculation of depletion expense for its oil and gas properties at year end. The issuer recorded depletion expense for its oil and gas properties using the oil and gas reserves that the company’s specialists estimated using financial and non-financial data produced by the issuer and assumptions developed by the issuer or the company’s specialists. The following deficiencies were identified: · The firm did not sufficiently evaluate the reasonableness of the non-financial assumptions that appeared to the inspection team to be significant that were developed and used by the company’s specialists to develop the future production volumes for this business unit because the firm’s procedures were limited to inquiring of the company’s specialists and testing historical production volume information for producing properties. (AS 1105.A8b)

Annually Inspected 238 PricewaterhouseCoopers LLP 2025 United States PricewaterhouseCoopers International Limited 46185 Part I.A C No Both financial statement and ICFR audits Audits with multiple deficiencies Leases

1 AS 2201 42 The issuer performed an impairment analysis for its long-lived assets and lease right-of-use assets using cash-flow forecasts that were based on a profit and loss report, adjusted for certain expenses, for each asset group. The following deficiencies were identified: · The firm selected for testing a control that consisted of the review of the accuracy and completeness of the reports the issuer used in its impairment analysis. The firm did not evaluate the specific review procedures that the control owner performed to assess whether the adjustments that the issuer made to determine the cash-flow forecasts were appropriate. (AS 2201.42 and .44)

1 AS 2201 44 The issuer performed an impairment analysis for its long-lived assets and lease right-of-use assets using cash-flow forecasts that were based on a profit and loss report, adjusted for certain expenses, for each asset group. The following deficiencies were identified: · The firm selected for testing a control that consisted of the review of the accuracy and completeness of the reports the issuer used in its impairment analysis. The firm did not evaluate the specific review procedures that the control owner performed to assess whether the adjustments that the issuer made to determine the cash-flow forecasts were appropriate. (AS 2201.42 and .44)

2 AS 2201 42 The issuer performed an impairment analysis for its long-lived assets and lease right-of-use assets using cash-flow forecasts that were based on a profit and loss report, adjusted for certain expenses, for each asset group. The following deficiencies were identified: · The firm selected for testing a control that included the review of the assumptions that the issuer used in the cash-flow forecasts. The firm did not evaluate the specific review procedures that the control owners performed to assess the reasonableness of the revenue growth rate assumption that the issuer used for one asset group. (AS 2201.42 and .44)

2 AS 2201 44 The issuer performed an impairment analysis for its long-lived assets and lease right-of-use assets using cash-flow forecasts that were based on a profit and loss report, adjusted for certain expenses, for each asset group. The following deficiencies were identified: · The firm selected for testing a control that included the review of the assumptions that the issuer used in the cash-flow forecasts. The firm did not evaluate the specific review procedures that the control owners performed to assess the reasonableness of the revenue growth rate assumption that the issuer used for one asset group. (AS 2201.42 and .44)

3 AS 2301 8 The issuer performed an impairment analysis for its long-lived assets and lease right-of-use assets using cash-flow forecasts that were based on a profit and loss report, adjusted for certain expenses, for each asset group. The following deficiencies were identified: · The firm did not perform any substantive procedures to evaluate whether the adjustments that the issuer made to determine the cash-flow forecasts were appropriate. (AS 2301.08)

4 AS 2501 16 The issuer performed an impairment analysis for its long-lived assets and lease right-of-use assets using cash-flow forecasts that were based on a profit and loss report, adjusted for certain expenses, for each asset group. The following deficiencies were identified: · The firm did not evaluate whether the issuer had a reasonable basis for the revenue growth rate assumption that it used in the cash-flow forecasts for one asset group, including taking into account the issuer’s ability to carry out its planned course of action for this significant assumption. (AS 2501.16 and .17)

4 AS 2501 17 The issuer performed an impairment analysis for its long-lived assets and lease right-of-use assets using cash-flow forecasts that were based on a profit and loss report, adjusted for certain expenses, for each asset group. The following deficiencies were identified: · The firm did not evaluate whether the issuer had a reasonable basis for the revenue growth rate assumption that it used in the cash-flow forecasts for one asset group, including taking into account the issuer’s ability to carry out its planned course of action for this significant assumption. (AS 2501.16 and .17)

Annually Inspected 238 PricewaterhouseCoopers LLP 2025 United States PricewaterhouseCoopers International Limited 46185 Part I.A D No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

1 AS 2201 39 The firm did not identify and test any controls over the accuracy of certain contractual terms. (AS 2201.39)

2 AS 2301 8 The firm’s substantive procedures to test revenue included testing customer payments for a selection of contract amendments. For each item tested, the payment that the issuer received occurred before the effective date of the contract amendment. The firm did not evaluate whether these customer payments were made in exchange for services provided under the amended contracts. (AS 2301.08)

Annually Inspected 238 PricewaterhouseCoopers LLP 2025 United States PricewaterhouseCoopers International Limited 46185 Part I.A E No Financial statement audit only Audits with a single deficiency Revenue

1 AS 2810 30 The firm did not identify and evaluate a misstatement in a required disclosure under FASB ASC Topic 606, Revenue from Contracts with Customers, related to the aggregate transaction price allocated to the remaining performance obligations. (AS 2810.30 and .31)

1 AS 2810 31 The firm did not identify and evaluate a misstatement in a required disclosure under FASB ASC Topic 606, Revenue from Contracts with Customers, related to the aggregate transaction price allocated to the remaining performance obligations. (AS 2810.30 and .31)

Annually Inspected 238 PricewaterhouseCoopers LLP 2025 United States PricewaterhouseCoopers International Limited 46185 Part I.A F No Financial statement audit only Audits with a single deficiency Revenue

1 AS 2810 30 The firm did not identify and evaluate a misstatement in a required disclosure under FASB ASC Topic 606 related to the aggregate transaction price allocated to the remaining performance obligations. (AS 2810.30 and .31) In connection with our review, the issuer reevaluated its disclosure of its remaining performance obligations and determined that an error existed that had not been previously identified. The issuer did not file an amended Form 10-K or a Form 8-K indicating that its previously issued financial statements should not be relied on. Instead, the issuer disclosed the adjustment to this disclosure in a subsequent filing.

1 AS 2810 31 The firm did not identify and evaluate a misstatement in a required disclosure under FASB ASC Topic 606 related to the aggregate transaction price allocated to the remaining performance obligations. (AS 2810.30 and .31) In connection with our review, the issuer reevaluated its disclosure of its remaining performance obligations and determined that an error existed that had not been previously identified. The issuer did not file an amended Form 10-K or a Form 8-K indicating that its previously issued financial statements should not be relied on. Instead, the issuer disclosed the adjustment to this disclosure in a subsequent filing.

Annually Inspected 34 Deloitte & Touche LLP 2025 United States Deloitte Touche Tohmatsu Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

1 AS 2201 39 The firm did not identify and test any controls over the accuracy of the prices that the issuer used to record revenue for certain business units. (AS 2201.39)

Annually Inspected 34 Deloitte & Touche LLP 2025 United States Deloitte Touche Tohmatsu Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

2 AS 2301 16 The sample size the firm used in certain of its substantive procedures to test revenue for one of the issuer’s business units was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

Annually Inspected 34 Deloitte & Touche LLP 2025 United States Deloitte Touche Tohmatsu Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

2 AS 2301 18 The sample size the firm used in certain of its substantive procedures to test revenue for one of the issuer’s business units was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

Annually Inspected 34 Deloitte & Touche LLP 2025 United States Deloitte Touche Tohmatsu Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

2 AS 2301 37 The sample size the firm used in certain of its substantive procedures to test revenue for one of the issuer’s business units was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

Annually Inspected 34 Deloitte & Touche LLP 2025 United States Deloitte Touche Tohmatsu Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

2 AS 2315 19 The sample size the firm used in certain of its substantive procedures to test revenue for one of the issuer’s business units was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

Annually Inspected 34 Deloitte & Touche LLP 2025 United States Deloitte Touche Tohmatsu Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

2 AS 2315 23 The sample size the firm used in certain of its substantive procedures to test revenue for one of the issuer’s business units was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

Annually Inspected 34 Deloitte & Touche LLP 2025 United States Deloitte Touche Tohmatsu Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

2 AS 2315 23A The sample size the firm used in certain of its substantive procedures to test revenue for one of the issuer’s business units was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

Annually Inspected 34 Deloitte & Touche LLP 2025 United States Deloitte Touche Tohmatsu Limited 46163 Part I.A B No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

1 AS 1105 10 The issuer recorded revenue net of customer discounts. The firm used an issuer-produced report in its substantive testing of one of the issuer’s discount programs but did not test, or test controls over, the accuracy of this report. (AS 1105.10) Annually Inspected 34 Deloitte & Touche LLP 2025 United States Deloitte Touche Tohmatsu Limited 46163 Part I.A B No Financial statement audit only Audits with multiple deficiencies Accounts Receivable

2 AS 2501 22 For certain accounts receivable, the firm’s approach for substantively testing the allowance for doubtful accounts was to develop an independent expectation of the estimate. The firm did not have a reasonable basis for the assumptions used to develop its independent expectation. (AS 2501.22)

Annually Inspected 34 Deloitte & Touche LLP 2025 United States Deloitte Touche Tohmatsu Limited 46163 Part I.A C No ICFR audit only Audits with a single deficiency Revenue

1 AS 2201 39 The issuer recognized certain revenue at a point in time based, in part, on the date a contract became effective. The firm selected for testing certain automated and IT-dependent manual controls over revenue recognition but did not test any controls over the accuracy of the effective dates used in the operation of these controls. (AS 2201.39)

Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

1 AS 2201 39 Certain of the issuer’s revenue arrangements included multiple performance obligations. The issuer allocated the total transaction price for each of these arrangements to the separate performance obligations based on the issuer’s estimate of the relative standalone selling prices. Certain contracts included an estimate of variable consideration in the transaction price. The following deficiencies were identified: · The firm did not identify and test any controls over the issuer’s (1) identification of the performance obligations; (2) determination of the transaction price, including any variable consideration; and (3) allocation of the transaction price to those performance obligations. (AS 2201.39)

Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

2 AS 2301 8 Certain of the issuer’s revenue arrangements included multiple performance obligations. The issuer allocated the total transaction price for each of these arrangements to the separate performance obligations based on the issuer’s estimate of the relative standalone selling prices. Certain contracts included an estimate of variable consideration in the transaction price. The following deficiencies were identified: · The firm did not perform any substantive procedures to evaluate the issuer’s (1) identification of the performance obligations; (2) determination of any variable consideration in the transaction price; and (3) allocation of the transaction price to those performance obligations. (AS 2301.08)

Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Certain Assets

Fraud Risk

1 AS 2201 39 The issuer used a service provider’s software to manage certain assets it held for its customers, and the access and rights to these assets required passwords that were stored on various mobile devices. The issuer also received certain recovery information in the event these devices became inaccessible and secured this information. The following deficiencies were identified: · The firm did not identify or test any controls that addressed the risk of misuse or loss of the mobile devices. (AS 2201.39) Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Certain Assets

Fraud Risk

2 AS 2201 42 The issuer used a service provider’s software to manage certain assets it held for its customers, and the access and rights to these assets required passwords that were stored on various mobile devices. The issuer also received certain recovery information in the event these devices became inaccessible and secured this information. The following deficiencies were identified: · The firm selected for testing a control over access to the issuer’s secured recovery information. The firm did not evaluate the specific review procedures that the control owners performed to assess the reasonableness of the access granted, including the length of that access. (AS 2201.42 and .44) Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Certain Assets

Fraud Risk

2 AS 2201 44 The issuer used a service provider’s software to manage certain assets it held for its customers, and the access and rights to these assets required passwords that were stored on various mobile devices. The issuer also received certain recovery information in the event these devices became inaccessible and secured this information. The following deficiencies were identified: · The firm selected for testing a control over access to the issuer’s secured recovery information. The firm did not evaluate the specific review procedures that the control owners performed to assess the reasonableness of the access granted, including the length of that access. (AS 2201.42 and .44) Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Certain Assets

Fraud Risk

3 AS 2201 39 The issuer used a service provider’s software to manage certain assets it held for its customers, and the access and rights to these assets required passwords that were stored on various mobile devices. The issuer also received certain recovery information in the event these devices became inaccessible and secured this information. The following deficiencies were identified: · The firm selected for testing a control over access to the issuer’s secured recovery information. The firm did not identify and test any controls over the accuracy and completeness of the reports that the control owners used in the operation of this control. (AS 2201.39) Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Certain Assets

Fraud Risk

4 AS 2201 44 The firm selected for testing a control that consisted of the issuer’s initiation and approval of transactions related to these assets using the mobile devices and related passwords and designed its procedures to address both the control and financial statement risks. The following deficiencies were identified: · The firm’s testing of this control did not provide sufficient appropriate audit evidence about the operating effectiveness as of year end because the issuer executed these transactions, and the firm performed its procedures to test this control, after year end. The firm did not perform any procedures to determine that there were no changes to this control between year end and the testing date and that the issuer had access to the mobile devices and related passwords at year end. (AS 2201.44) Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Certain Assets

Fraud Risk

5 AS 2301 8 The firm selected for testing a control that consisted of the issuer’s initiation and approval of transactions related to these assets using the mobile devices and related passwords and designed its procedures to address both the control and financial statement risks. The following deficiencies were identified: · The firm did not perform substantive procedures, beyond the procedures performed after year end discussed above, to evaluate whether the issuer had access to the mobile devices and related passwords at year end. (AS 2301.08 and .13) Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Certain Assets

Fraud Risk

5 AS 2301 13 The firm selected for testing a control that consisted of the issuer’s initiation and approval of transactions related to these assets using the mobile devices and related passwords and designed its procedures to address both the control and financial statement risks. The following deficiencies were identified: · The firm did not perform substantive procedures, beyond the procedures performed after year end discussed above, to evaluate whether the issuer had access to the mobile devices and related passwords at year end. (AS 2301.08 and .13) Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 46163 Part I.A C No Both financial statement and ICFR audits Audits with multiple deficiencies Other Assets

1 AS 2201 39 The firm did not identify and test any controls over the issuer’s evaluation of whether certain deferred costs represented costs incurred and whether the issuer’s capitalization of these costs was appropriate. (AS 2201.39)

Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 46163 Part I.A C No Both financial statement and ICFR audits Audits with multiple deficiencies Other Assets

2 AS 2301 8 The firm did not perform any substantive procedures to evaluate whether these deferred costs represented costs incurred and whether the issuer’s capitalization of these costs was appropriate. (AS 2301.08)

Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 46163 Part I.A C No Both financial statement and ICFR audits Audits with multiple deficiencies Other Assets

3 AS 2201 39 The issuer determined the amortization of its deferred costs related to completed projects, in part, based on customer usage data that it obtained from an external party. The issuer made certain adjustments to these data before uploading the data to one of its systems and then later extracted certain data from this system to evaluate customer usage. The following deficiencies were identified: · The firm did not identify and test any controls over the reasonableness of the adjustments the issuer made to the external data. (AS 2201.39)

Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 46163 Part I.A C No Both financial statement and ICFR audits Audits with multiple deficiencies Other Assets

4 AS 2201 44 The issuer determined the amortization of its deferred costs related to completed projects, in part, based on customer usage data that it obtained from an external party. The issuer made certain adjustments to these data before uploading the data to one of its systems and then later extracted certain data from this system to evaluate customer usage. The following deficiencies were identified: · The firm selected for testing automated controls over the upload and extraction of the customer usage data. In its testing of the accuracy and/or completeness of the data that were uploaded and extracted, the firm did not test the configuration or programming of the automated controls or perform other procedures that would have provided sufficient appropriate audit evidence that these automated controls were operating effectively. (AS 2201. 44)

Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 46163 Part I.A D No Financial statement audit only Audits with multiple deficiencies Other Assets

Significant Risk

1 AS 1105 A10 The issuer engaged a specialist to assist it in determining the fair value of certain assets using various assumptions. The firm’s approach for substantively testing the fair value of these assets was to test the issuer’s process. The firm did not perform procedures to evaluate the reasonableness of the significant assumptions developed by the issuer and used by the company’s specialist, beyond reading the memorandum prepared by the company’s specialist and comparing certain assumptions to the issuer’s valuation policy. Further, the firm did not perform procedures, beyond assessing the knowledge, skill, and ability of the company’s specialist and the specialist’s relationship to the issuer, with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A6-.A10; AS 2501.16) Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 46163 Part I.A D No Financial statement audit only Audits with multiple deficiencies Other Assets

Significant Risk

1 AS 1105 A6 The issuer engaged a specialist to assist it in determining the fair value of certain assets using various assumptions. The firm’s approach for substantively testing the fair value of these assets was to test the issuer’s process. The firm did not perform procedures to evaluate the reasonableness of the significant assumptions developed by the issuer and used by the company’s specialist, beyond reading the memorandum prepared by the company’s specialist and comparing certain assumptions to the issuer’s valuation policy. Further, the firm did not perform procedures, beyond assessing the knowledge, skill, and ability of the company’s specialist and the specialist’s relationship to the issuer, with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A6-.A10; AS 2501.16) Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 46163 Part I.A D No Financial statement audit only Audits with multiple deficiencies Other Assets

Significant Risk

1 AS 1105 A7 The issuer engaged a specialist to assist it in determining the fair value of certain assets using various assumptions. The firm’s approach for substantively testing the fair value of these assets was to test the issuer’s process. The firm did not perform procedures to evaluate the reasonableness of the significant assumptions developed by the issuer and used by the company’s specialist, beyond reading the memorandum prepared by the company’s specialist and comparing certain assumptions to the issuer’s valuation policy. Further, the firm did not perform procedures, beyond assessing the knowledge, skill, and ability of the company’s specialist and the specialist’s relationship to the issuer, with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A6-.A10; AS 2501.16) Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 46163 Part I.A D No Financial statement audit only Audits with multiple deficiencies Other Assets

Significant Risk

1 AS 1105 A8 The issuer engaged a specialist to assist it in determining the fair value of certain assets using various assumptions. The firm’s approach for substantively testing the fair value of these assets was to test the issuer’s process. The firm did not perform procedures to evaluate the reasonableness of the significant assumptions developed by the issuer and used by the company’s specialist, beyond reading the memorandum prepared by the company’s specialist and comparing certain assumptions to the issuer’s valuation policy. Further, the firm did not perform procedures, beyond assessing the knowledge, skill, and ability of the company’s specialist and the specialist’s relationship to the issuer, with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A6-.A10; AS 2501.16) Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 46163 Part I.A D No Financial statement audit only Audits with multiple deficiencies Other Assets

Significant Risk

1 AS 1105 A9 The issuer engaged a specialist to assist it in determining the fair value of certain assets using various assumptions. The firm’s approach for substantively testing the fair value of these assets was to test the issuer’s process. The firm did not perform procedures to evaluate the reasonableness of the significant assumptions developed by the issuer and used by the company’s specialist, beyond reading the memorandum prepared by the company’s specialist and comparing certain assumptions to the issuer’s valuation policy. Further, the firm did not perform procedures, beyond assessing the knowledge, skill, and ability of the company’s specialist and the specialist’s relationship to the issuer, with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A6-.A10; AS 2501.16) Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 46163 Part I.A D No Financial statement audit only Audits with multiple deficiencies Other Assets

Significant Risk

1 AS 2501 16 The issuer engaged a specialist to assist it in determining the fair value of certain assets using various assumptions. The firm’s approach for substantively testing the fair value of these assets was to test the issuer’s process. The firm did not perform procedures to evaluate the reasonableness of the significant assumptions developed by the issuer and used by the company’s specialist, beyond reading the memorandum prepared by the company’s specialist and comparing certain assumptions to the issuer’s valuation policy. Further, the firm did not perform procedures, beyond assessing the knowledge, skill, and ability of the company’s specialist and the specialist’s relationship to the issuer, with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A6-.A10; AS 2501.16) Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 46163 Part I.A E No Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

1 AS 2201 42 The issuer recorded its inventory at standard costs and periodically adjusted its inventory to actual costs incurred by recording adjustments based on the differences between the actual costs incurred and the costs recorded at standard. The following deficiencies were identified: · The firm selected for testing a control that included the issuer’s review of the actual costs and variances between actual and standard costs. The firm did not evaluate the specific review procedures that the control owners performed to assess (1) the accuracy and completeness of the information used in the variance analysis and (2) whether the actual costs represented appropriate costs to capitalize to inventory. (AS 2201.42 and .44)

Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 46163 Part I.A E No Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

1 AS 2201 44 The issuer recorded its inventory at standard costs and periodically adjusted its inventory to actual costs incurred by recording adjustments based on the differences between the actual costs incurred and the costs recorded at standard. The following deficiencies were identified: · The firm selected for testing a control that included the issuer’s review of the actual costs and variances between actual and standard costs. The firm did not evaluate the specific review procedures that the control owners performed to assess (1) the accuracy and completeness of the information used in the variance analysis and (2) whether the actual costs represented appropriate costs to capitalize to inventory. (AS 2201.42 and .44)

Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 46163 Part I.A E No Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

2 AS 2301 8 The issuer recorded its inventory at standard costs and periodically adjusted its inventory to actual costs incurred by recording adjustments based on the differences between the actual costs incurred and the costs recorded at standard. The following deficiencies were identified: · The firm did not perform any procedures to test whether finished goods inventory, work-in-process inventory, and certain raw materials inventory were valued at actual cost. (AS 2301.08)

Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 46163 Part I.A F No ICFR audit only Audits with multiple deficiencies Long-Lived Assets

1 AS 2201 42 The issuer used an information-technology (IT) system to initiate, process, and record transactions related to long-lived assets. The firm selected for testing a control that consisted of the issuer’s testing and approval of system changes prior to implementation into the production environment. The firm did not evaluate the specific review procedures the control owner performed to assess whether the system changes were appropriately tested and approved prior to implementation. (AS 2201.42 and .44)

Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 46163 Part I.A F No ICFR audit only Audits with multiple deficiencies Long-Lived Assets

1 AS 2201 44 The issuer used an information-technology (IT) system to initiate, process, and record transactions related to long-lived assets. The firm selected for testing a control that consisted of the issuer’s testing and approval of system changes prior to implementation into the production environment. The firm did not evaluate the specific review procedures the control owner performed to assess whether the system changes were appropriately tested and approved prior to implementation. (AS 2201.42 and .44)

Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 46163 Part I.A F No ICFR audit only Audits with multiple deficiencies Long-Lived Assets

2 AS 2201 46 In its testing of controls over long-lived assets, the firm tested an automated control over purchases that used data maintained by this IT system. As a result of the deficiency in the firm’s testing of the IT general control, the firm’s testing of this control was not sufficient. (AS 2201.46)

Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 46163 Part I.A F No ICFR audit only Audits with multiple deficiencies Long-Lived Assets

3 AS 2201 42 The firm also selected for testing a control that consisted of the issuer’s review of the costs capitalized to long-lived assets compared to budgeted amounts. The firm did not evaluate the specific review procedures that the control owner performed to investigate identified variances. (AS 2201.42 and .44)

Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 46163 Part I.A F No ICFR audit only Audits with multiple deficiencies Long-Lived Assets

3 AS 2201 44 The firm also selected for testing a control that consisted of the issuer’s review of the costs capitalized to long-lived assets compared to budgeted amounts. The firm did not evaluate the specific review procedures that the control owner performed to investigate identified variances. (AS 2201.42 and .44)

Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 46163 Part I.A F No ICFR audit only Audits with multiple deficiencies Long-Lived Assets

4 AS 2201 42 The firm also selected for testing a control that consisted of the issuer’s review of the costs capitalized to long-lived assets compared to budgeted amounts. The firm selected for testing a change management control that addressed the accuracy and completeness of the reports that the control owner used in the operation of the budget-to-actual review control but did not perform procedures, beyond inquiry, to determine whether these reports were subject to this change management control. (AS 2201.42 and .44)

Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 46163 Part I.A F No ICFR audit only Audits with multiple deficiencies Long-Lived Assets

4 AS 2201 44 The firm also selected for testing a control that consisted of the issuer’s review of the costs capitalized to long-lived assets compared to budgeted amounts. The firm selected for testing a change management control that addressed the accuracy and completeness of the reports that the control owner used in the operation of the budget-to-actual review control but did not perform procedures, beyond inquiry, to determine whether these reports were subject to this change management control. (AS 2201.42 and .44)

Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 46163 Part I.A G No ICFR audit only Audits with multiple deficiencies Allowance for Credit Losses

1 AS 2201 44 For its commercial loans, the issuer assigned each loan a loan risk rating, which was an important input in estimating the quantitative component of the ACL. The issuer uses an internal loan review function to independently review the loan risk ratings for a sample of loans across its various lending units on an annual basis and determined the specific lending units that needed to be reviewed to obtain appropriate coverage over the commercial loan portfolio in the current year. This plan was approved by the audit committee, which also monitors the results of the independent reviews and recommends changes to the issuer’s ACL, as necessary. The firm selected for testing controls that included the independent review of the loan risk ratings and the related review and approval by the audit committee. In its testing of the operating effectiveness of these controls, the firm did not evaluate that the internal loan review function had not completed its entire review for all lending units included in the approved plan. (AS 2201.44)

Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 46163 Part I.A H No ICFR audit only Audits with a single deficiency Inventory

1 AS 2201 39 The firm did not identify and test any controls over the existence of certain inventory. (AS 2201.39)

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with an incorrect opinion on the financial statements and/or ICFR Assets Held for Sale

1 AS 2201 44 During the year, the issuer formalized plans to dispose of certain business units and allocated the assets of these business units to various disposal groups. For certain of these disposal groups, the issuer determined that the fair values less costs to sell were lower than their carrying values, resulting in the reporting of an expected disposal loss. The following deficiencies were identified: · The firm selected for testing controls related to the issuer’s reviews of the determination of fair values less costs to sell for these disposal groups. In its testing of the operating effectiveness of these controls, the firm did not identify that the controls did not operate as designed with respect to the control owners’ evaluation for conformity with GAAP. (AS 2201.44) In connection with our review, the issuer reevaluated its accounting for these disposal groups and concluded that a material misstatement existed that had not been previously identified. The issuer subsequently corrected this misstatement in a restatement of its financial statements, and the firm revised and reissued its report on the financial statements. The issuer also reevaluated its controls over these disposal groups and concluded that a material weakness existed that had not been previously identified. The issuer subsequently reflected this material weakness in a revision to its report on ICFR, and the firm revised its opinion on the effectiveness of the issuer’s ICFR to express an adverse opinion and reissued its report. Our procedures did not include review of any additional audit work related to the restatement or the material weakness.

2 AS 2810 30 During the year, the issuer formalized plans to dispose of certain business units and allocated the assets of these business units to various disposal groups. For certain of these disposal groups, the issuer determined that the fair values less costs to sell were lower than their carrying values, resulting in the reporting of an expected disposal loss. The following deficiencies were identified: · The firm did not identify and evaluate that the issuer did not comply with FASB ASC Topic 820, Fair Value Measurement, and FASB ASC Topic 360, Property, Plant, and Equipment, because, for certain disposal groups, the issuer determined the fair values less costs to sell of certain assets within the disposal group were less than zero and/or recorded an expected disposal loss in excess of the carrying value of the disposal group. (AS 2810.30) In connection with our review, the issuer reevaluated its accounting for these disposal groups and concluded that a material misstatement existed that had not been previously identified. The issuer subsequently corrected this misstatement in a restatement of its financial statements, and the firm revised and reissued its report on the financial statements. The issuer also reevaluated its controls over these disposal groups and concluded that a material weakness existed that had not been previously identified. The issuer subsequently reflected this material weakness in a revision to its report on ICFR, and the firm revised its opinion on the effectiveness of the issuer’s ICFR to express an adverse opinion and reissued its report. Our procedures did not include review of any additional audit work related to the restatement or the material weakness.

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Loans Receivable

1 AS 2201 42 The firm selected for testing a control that consisted of the issuer’s review of loan data that addressed the risk that collections are not applied to the appropriate loan receivable. The firm did not test the aspect of this control that addressed the accuracy of certain loan data. (AS 2201.42 and .44)

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Loans Receivable

1 AS 2201 44 The firm selected for testing a control that consisted of the issuer’s review of loan data that addressed the risk that collections are not applied to the appropriate loan receivable. The firm did not test the aspect of this control that addressed the accuracy of certain loan data. (AS 2201.42 and .44)

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Loans Receivable

2 AS 2201 42 The firm selected for testing a control that included the issuer’s review of the mathematical logic of the automated calculations of recorded loans receivable and the related revenue. The firm did not test this aspect of the control. (AS 2201.42 and .44)

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Loans Receivable

2 AS 2201 44 The firm selected for testing a control that included the issuer’s review of the mathematical logic of the automated calculations of recorded loans receivable and the related revenue. The firm did not test this aspect of the control. (AS 2201.42 and .44)

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Loans Receivable

3 AS 2301 16 The sample size the firm used in its substantive procedures to test loans receivable was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the first deficiency in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Loans Receivable

3 AS 2301 18 The sample size the firm used in its substantive procedures to test loans receivable was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the first deficiency in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Loans Receivable

3 AS 2301 37 The sample size the firm used in its substantive procedures to test loans receivable was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the first deficiency in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Loans Receivable

3 AS 2315 19 The sample size the firm used in its substantive procedures to test loans receivable was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the first deficiency in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Loans Receivable

3 AS 2315 23 The sample size the firm used in its substantive procedures to test loans receivable was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the first deficiency in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Loans Receivable

3 AS 2315 23A The sample size the firm used in its substantive procedures to test loans receivable was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the first deficiency in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill

Significant Risk

4 AS 2201 42 The issuer performed assessments of its goodwill for possible impairment, and the firm selected for testing controls that consisted of the issuer’s reviews of these assessments and related significant assumptions. The firm did not evaluate the specific review procedures that the control owners performed to (1) evaluate the reasonableness of certain significant assumptions and (2) assess the accuracy and completeness of certain historical data used in the operation of these controls. (AS 2201.42 and .44) Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill

Significant Risk

4 AS 2201 44 The issuer performed assessments of its goodwill for possible impairment, and the firm selected for testing controls that consisted of the issuer’s reviews of these assessments and related significant assumptions. The firm did not evaluate the specific review procedures that the control owners performed to (1) evaluate the reasonableness of certain significant assumptions and (2) assess the accuracy and completeness of certain historical data used in the operation of these controls. (AS 2201.42 and .44) Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill

Significant Risk

5 AS 2501 16 The firm’s approach to substantively test the issuer’s impairment assessments was to test the issuer’s process. The following deficiencies were identified: · The firm did not perform procedures, beyond inquiry, to evaluate the reasonableness of certain significant assumptions used in the impairment assessments. (AS 2501.16) Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill

Significant Risk

6 AS 1105 4 The firm’s approach to substantively test the issuer’s impairment assessments was to test the issuer’s process. The following deficiencies were identified: · The firm did not perform sufficient procedures to evaluate the reasonableness of certain other significant assumptions because its procedures were limited to inquiring of management and comparing with existing market information. The firm did not evaluate the relevance and reliability of the market information it used, and it did not identify that this information was inconsistent with the assumptions in certain cases. (AS 1105.04 and .06; AS 2501.16) Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill

Significant Risk

6 AS 1105 6 The firm’s approach to substantively test the issuer’s impairment assessments was to test the issuer’s process. The following deficiencies were identified: · The firm did not perform sufficient procedures to evaluate the reasonableness of certain other significant assumptions because its procedures were limited to inquiring of management and comparing with existing market information. The firm did not evaluate the relevance and reliability of the market information it used, and it did not identify that this information was inconsistent with the assumptions in certain cases. (AS 1105.04 and .06; AS 2501.16) Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill

Significant Risk

6 AS 2501 16 The firm’s approach to substantively test the issuer’s impairment assessments was to test the issuer’s process. The following deficiencies were identified: · The firm did not perform sufficient procedures to evaluate the reasonableness of certain other significant assumptions because its procedures were limited to inquiring of management and comparing with existing market information. The firm did not evaluate the relevance and reliability of the market information it used, and it did not identify that this information was inconsistent with the assumptions in certain cases. (AS 1105.04 and .06; AS 2501.16) Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A C No Financial statement audit only Audits with multiple deficiencies Revenue

Significant Risk

1 AS 1105 10 The issuer recognized certain revenue based on customer activity that was processed and recorded using various information-technology (IT) systems. The issuer identified material weaknesses related to ineffective IT general controls (ITGCs) over these systems. The firm did not perform sufficient procedures to test, or test controls over, the accuracy of the customer activity information from these IT systems that it used in its substantive testing of this revenue given that ITGCs over these systems were ineffective. (AS 1105.10) Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A C No Financial statement audit only Audits with multiple deficiencies Goodwill

2 AS 1105 4 The issuer performed an assessment of goodwill for possible impairment using various significant assumptions. The firm did not sufficiently evaluate the reasonableness of the significant assumptions related to revenue growth rates because its procedures were limited to inquiring of management and evaluating these assumptions for consistency with certain global industry information. The firm did not (1) evaluate the significant differences between these assumptions and this industry information and (2) sufficiently evaluate the relevance of this global industry information because it did not take into account the geographic markets in which the issuer operates. (AS 1105.04 and .06; AS 2501.16)

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A C No Financial statement audit only Audits with multiple deficiencies Goodwill

2 AS 1105 6 The issuer performed an assessment of goodwill for possible impairment using various significant assumptions. The firm did not sufficiently evaluate the reasonableness of the significant assumptions related to revenue growth rates because its procedures were limited to inquiring of management and evaluating these assumptions for consistency with certain global industry information. The firm did not (1) evaluate the significant differences between these assumptions and this industry information and (2) sufficiently evaluate the relevance of this global industry information because it did not take into account the geographic markets in which the issuer operates. (AS 1105.04 and .06; AS 2501.16)

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A C No Financial statement audit only Audits with multiple deficiencies Goodwill

2 AS 2501 16 The issuer performed an assessment of goodwill for possible impairment using various significant assumptions. The firm did not sufficiently evaluate the reasonableness of the significant assumptions related to revenue growth rates because its procedures were limited to inquiring of management and evaluating these assumptions for consistency with certain global industry information. The firm did not (1) evaluate the significant differences between these assumptions and this industry information and (2) sufficiently evaluate the relevance of this global industry information because it did not take into account the geographic markets in which the issuer operates. (AS 1105.04 and .06; AS 2501.16)

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A C No Financial statement audit only Audits with multiple deficiencies Intangible Assets

3 AS 1105 10 The issuer capitalized costs associated with the development of certain intangible assets. The firm used certain issuer-produced information in its substantive testing of these capitalized costs but did not perform procedures to test, or test controls over, the accuracy and completeness of this information. (AS 1105.10)

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A D No Financial statement audit only Audits with multiple deficiencies Going Concern

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A D No Financial statement audit only Audits with multiple deficiencies Leases

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A D No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

1 AS 1105 10 The firm used certain information produced by the issuer in (1) its substantive testing of revenue and leases and (2) evaluating whether management’s plans alleviated the substantial doubt about the issuer’s ability to continue as a going concern. The firm did not perform procedures to test, or test controls over, the accuracy and/or completeness of this information. (AS 1105.10) Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A D No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

2 AS 2301 8 The firm did not perform procedures to (1) evaluate the appropriateness of the issuer’s classification of deferred revenue associated with certain contracts as a current or non-current liability and (2) test the issuer’s disclosure of revenue recognized in the reporting period that was reported as deferred revenue at the beginning of the period. (AS 2301.08) Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A D No Financial statement audit only Audits with multiple deficiencies Going Concern

3 AS 2415 3 The firm used certain issuer-prepared forecasted financial information in its evaluation of the issuer’s ability to continue as a going concern and concluded that the substantial doubt was alleviated by management’s plans. The firm did not perform procedures to evaluate this information, beyond gaining an understanding of the issuer’s process for forecasting this information. (AS 2415.03, .08, and .09)

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A D No Financial statement audit only Audits with multiple deficiencies Going Concern

3 AS 2415 8 The firm used certain issuer-prepared forecasted financial information in its evaluation of the issuer’s ability to continue as a going concern and concluded that the substantial doubt was alleviated by management’s plans. The firm did not perform procedures to evaluate this information, beyond gaining an understanding of the issuer’s process for forecasting this information. (AS 2415.03, .08, and .09)

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A D No Financial statement audit only Audits with multiple deficiencies Going Concern

3 AS 2415 9 The firm used certain issuer-prepared forecasted financial information in its evaluation of the issuer’s ability to continue as a going concern and concluded that the substantial doubt was alleviated by management’s plans. The firm did not perform procedures to evaluate this information, beyond gaining an understanding of the issuer’s process for forecasting this information. (AS 2415.03, .08, and .09)

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A E No Financial statement audit only Audits with multiple deficiencies Other Investments

Fraud Risk

1 AS 1105 A8a The issuer reported an investment in an entity with assets primarily consisting of oil and gas properties. The issuer engaged a specialist to estimate the oil and gas reserves that were used to determine the fair value of the issuer’s investment in this entity. The firm’s approach for substantively testing the oil and gas reserves was to test the issuer’s process. The following deficiencies were identified: · The firm did not (1) perform procedures to test, or test controls over, the accuracy and completeness of certain data produced by the issuer and used by the company’s specialist and (2) evaluate the relevance and reliability of certain external information used by the company’s specialist. (AS 1105.A8a) Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A E No Financial statement audit only Audits with multiple deficiencies Other Investments

Fraud Risk

2 AS 1105 A8b The issuer reported an investment in an entity with assets primarily consisting of oil and gas properties. The issuer engaged a specialist to estimate the oil and gas reserves that were used to determine the fair value of the issuer’s investment in this entity. The firm’s approach for substantively testing the oil and gas reserves was to test the issuer’s process. The following deficiencies were identified: · The firm did not perform procedures to evaluate the reasonableness of certain significant assumptions developed by the company’s specialist or by the issuer. (AS 1105.A8b; AS 2501.16) Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A E No Financial statement audit only Audits with multiple deficiencies Other Investments

Fraud Risk

2 AS 2501 16 The issuer reported an investment in an entity with assets primarily consisting of oil and gas properties. The issuer engaged a specialist to estimate the oil and gas reserves that were used to determine the fair value of the issuer’s investment in this entity. The firm’s approach for substantively testing the oil and gas reserves was to test the issuer’s process. The following deficiencies were identified: · The firm did not perform procedures to evaluate the reasonableness of certain significant assumptions developed by the company’s specialist or by the issuer. (AS 1105.A8b; AS 2501.16) Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A E No Financial statement audit only Audits with multiple deficiencies Other Investments

Fraud Risk

3 AS 2501 16 The issuer reported an investment in an entity with assets primarily consisting of oil and gas properties. The issuer engaged a specialist to estimate the oil and gas reserves that were used to determine the fair value of the issuer’s investment in this entity. The firm’s approach for substantively testing the oil and gas reserves was to test the issuer’s process. The following deficiencies were identified: · The firm did not sufficiently evaluate the reasonableness of certain other significant assumptions developed by the issuer related to future production volumes, beyond observing that the forecasted production was consistent with industry information. (AS 2501.16) Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A E No Financial statement audit only Audits with multiple deficiencies Other Investments

Fraud Risk

4 AS 1105 A8c The issuer reported an investment in an entity with assets primarily consisting of oil and gas properties. The issuer engaged a specialist to estimate the oil and gas reserves that were used to determine the fair value of the issuer’s investment in this entity. The firm’s approach for substantively testing the oil and gas reserves was to test the issuer’s process. The following deficiencies were identified: · The firm did not evaluate whether the methods used by the company’s specialist were appropriate under the circumstances. (AS 1105.A8c) Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A F No Financial statement audit only Audits with a single deficiency Other Investments

Significant Risk

1 AS 2501 16 The issuer engaged a specialist to determine the fair value of the issuer’s investment in an entity using cash-flow forecasts developed by the issuer. The firm’s approach for substantively testing the fair value of this investment was to test the issuer’s process. The firm did not sufficiently evaluate the reasonableness of the significant assumptions related to forecasted expenditures because its procedures were limited to (1) inquiring of management, (2) evaluating the reasonableness of a component of one of these assumptions, and (3) evaluating the consistency of certain of these assumptions with the issuer’s subsequent forecasts of these expenditures. (AS 2501.16) Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A G No Financial statement audit only Audits with a single deficiency Derivative Liability

1 AS 2501 16 The issuer reported a convertible debt agreement that included embedded features; the issuer accounted for these features as a derivative liability. The firm did not sufficiently evaluate the reasonableness of certain significant assumptions the issuer used to determine the fair value of the derivative liability because its procedures were limited to inquiring of management and the issuer’s audit committee and reading certain documents. (AS 2501.16)

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A H No Financial statement audit only Audits with a single deficiency Acquisitions

1 AS 2301 8 In connection with certain acquisitions completed during the year, the issuer acquired certain agreements and concluded that these agreements did not represent an intangible asset. The firm did not perform sufficient procedures to test the issuer’s conclusion because it did not evaluate whether the issuer (1) performed procedures to determine whether a market participant would be able to enter into similarly termed agreements and (2) for certain of these agreements, evaluated the terms and conditions in effect at the acquisition date or perform procedures to determine whether certain terms were consistent with current market conditions. (AS 2301.08)

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A I No Financial statement audit only Audits with a single deficiency Revenue

1 AS 1105 10 The issuer recognized certain revenue based on payroll costs it incurred. The firm used certain issuer-produced payroll information in its substantive testing of this revenue but did not perform procedures to test, or test controls over, the accuracy of this information. (AS 1105.10)

Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 46163 Part I.A J No ICFR audit only Audits with a single deficiency Long-Lived Assets

1 AS 2201 62 The firm identified a control deficiency related to the issuer’s control over the review of long-lived assets for possible impairment. In determining whether the deficiency represented a material weakness, the firm did not sufficiently evaluate the severity of this deficiency because it did not perform procedures to evaluate (1) the magnitude of the potential misstatement; and (2) whether there was a reasonable possibility that the issuer’s controls would fail to prevent or detect a misstatement, beyond concluding that the possibility of a misstatement was low without performing procedures to support that conclusion. (AS 2201.62)

Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Business Combination

Significant Risk

1 AS 2201 42 During the year, the issuer acquired a business and engaged a specialist to assist it in determining the fair value of certain acquired intangible assets using cash-flow forecasts that were developed using various assumptions. The firm’s approach for substantively testing the valuation of these acquired intangible assets was to test the issuer’s process. The following deficiencies were identified: · The firm selected for testing a control that included the issuer’s review of the assumptions used in these cash-flow forecasts. The firm did not evaluate the specific review procedures that the control owner performed to assess the reasonableness of certain of these assumptions. (AS 2201.42 and .44) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Business Combination

Significant Risk

1 AS 2201 44 During the year, the issuer acquired a business and engaged a specialist to assist it in determining the fair value of certain acquired intangible assets using cash-flow forecasts that were developed using various assumptions. The firm’s approach for substantively testing the valuation of these acquired intangible assets was to test the issuer’s process. The following deficiencies were identified: · The firm selected for testing a control that included the issuer’s review of the assumptions used in these cash-flow forecasts. The firm did not evaluate the specific review procedures that the control owner performed to assess the reasonableness of certain of these assumptions. (AS 2201.42 and .44) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Business Combination

Significant Risk

2 AS 1105 10 During the year, the issuer acquired a business and engaged a specialist to assist it in determining the fair value of certain acquired intangible assets using cash-flow forecasts that were developed using various assumptions. The firm’s approach for substantively testing the valuation of these acquired intangible assets was to test the issuer’s process. The following deficiencies were identified: · The firm used certain information produced by the issuer to assess the reasonableness of certain significant assumptions but did not perform any procedures to test, or test any controls over, the accuracy of this information. (AS 1105.10) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Business Combination

Significant Risk

3 AS 2501 16 During the year, the issuer acquired a business and engaged a specialist to assist it in determining the fair value of certain acquired intangible assets using cash-flow forecasts that were developed using various assumptions. The firm’s approach for substantively testing the valuation of these acquired intangible assets was to test the issuer’s process. The following deficiencies were identified: · The firm did not perform procedures, beyond inquiring of management, to evaluate the reasonableness of one of these significant assumptions that was developed by the issuer and used in the cash-flow forecasts. (AS 2501.16) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Business Combination

Significant Risk

4 AS 2501 16 During the year, the issuer acquired a business and engaged a specialist to assist it in determining the fair value of certain acquired intangible assets using cash-flow forecasts that were developed using various assumptions. The firm’s approach for substantively testing the valuation of these acquired intangible assets was to test the issuer’s process. The following deficiencies were identified: · The firm’s procedures to test another of these significant assumptions that was developed by the issuer and used in the cash-flow forecasts included comparing the assumption to industry information and to certain issuer information and reading an issuer-prepared schedule. The firm did not sufficiently evaluate whether the issuer had a reasonable basis for this assumption because the firm did not evaluate a significant difference between the assumption and the industry information. (AS 2501.16) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Business Combination

Significant Risk

5 AS 1105 4 During the year, the issuer acquired a business and engaged a specialist to assist it in determining the fair value of certain acquired intangible assets using cash-flow forecasts that were developed using various assumptions. The firm’s approach for substantively testing the valuation of these acquired intangible assets was to test the issuer’s process. The following deficiencies were identified: · The firm’s procedures to test another of these significant assumptions that was developed by the issuer and used in the cash-flow forecasts included comparing the assumption to industry information and to certain issuer information and reading an issuer-prepared schedule. The firm did not evaluate the relevance of the issuer information used in its comparison. (AS 1105.04 and .06) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Business Combination

Significant Risk

5 AS 1105 6 During the year, the issuer acquired a business and engaged a specialist to assist it in determining the fair value of certain acquired intangible assets using cash-flow forecasts that were developed using various assumptions. The firm’s approach for substantively testing the valuation of these acquired intangible assets was to test the issuer’s process. The following deficiencies were identified: · The firm’s procedures to test another of these significant assumptions that was developed by the issuer and used in the cash-flow forecasts included comparing the assumption to industry information and to certain issuer information and reading an issuer-prepared schedule. The firm did not evaluate the relevance of the issuer information used in its comparison. (AS 1105.04 and .06) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Business Combination

Significant Risk

6 AS 1105 A8a During the year, the issuer acquired a business and engaged a specialist to assist it in determining the fair value of certain acquired intangible assets using cash-flow forecasts that were developed using various assumptions. The firm’s approach for substantively testing the valuation of these acquired intangible assets was to test the issuer’s process. The following deficiencies were identified: · The firm did not perform any procedures to test, or test any controls over, the accuracy and completeness of certain issuer-produced data that the company’s specialist used to determine another of these significant assumptions. (AS 1105.A8a) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Business Combination

Significant Risk

7 AS 1105 4 During the year, the issuer acquired a business and engaged a specialist to assist it in determining the fair value of certain acquired intangible assets using cash-flow forecasts that were developed using various assumptions. The firm’s approach for substantively testing the valuation of these acquired intangible assets was to test the issuer’s process. The following deficiencies were identified: · The firm did not evaluate the reliability of certain industry data and the relevance of certain issuer information it used to evaluate the reasonableness of this assumption. (AS 1105.04 and .06) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Business Combination

Significant Risk

7 AS 1105 6 During the year, the issuer acquired a business and engaged a specialist to assist it in determining the fair value of certain acquired intangible assets using cash-flow forecasts that were developed using various assumptions. The firm’s approach for substantively testing the valuation of these acquired intangible assets was to test the issuer’s process. The following deficiencies were identified: · The firm did not evaluate the reliability of certain industry data and the relevance of certain issuer information it used to evaluate the reasonableness of this assumption. (AS 1105.04 and .06) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

8 AS 2201 42 Certain of the issuer’s revenue arrangements included multiple performance obligations. The issuer allocated the total transaction price for each of these arrangements to the separate performance obligations based on the issuer’s estimate of the relative standalone selling prices. The following deficiencies were identified: · The firm selected for testing a control that consisted of the issuer’s analysis and review of the estimated standalone selling prices. The firm did not evaluate the specific review procedures that the control owner performed to assess the reasonableness of certain assumptions that the issuer used to develop the standalone selling prices. (AS 2201.42 and .44) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

8 AS 2201 44 Certain of the issuer’s revenue arrangements included multiple performance obligations. The issuer allocated the total transaction price for each of these arrangements to the separate performance obligations based on the issuer’s estimate of the relative standalone selling prices. The following deficiencies were identified: · The firm selected for testing a control that consisted of the issuer’s analysis and review of the estimated standalone selling prices. The firm did not evaluate the specific review procedures that the control owner performed to assess the reasonableness of certain assumptions that the issuer used to develop the standalone selling prices. (AS 2201.42 and .44) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

9 AS 2501 16 Certain of the issuer’s revenue arrangements included multiple performance obligations. The issuer allocated the total transaction price for each of these arrangements to the separate performance obligations based on the issuer’s estimate of the relative standalone selling prices. The following deficiencies were identified: · The firm’s approach for substantively testing the estimated standalone selling prices was to test the issuer’s process. The firm did not perform sufficient procedures to evaluate whether the issuer had a reasonable basis for the significant assumptions related to the standalone selling prices because the firm did not evaluate whether the issuer’s method to determine its standalone selling prices was in conformity with FASB ASC Topic 606, Revenue from Contracts with Customers. (AS 2501.16) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

10 AS 2201 39 The issuer recognized certain product revenue based on the shipping terms with its customers. The following deficiencies were identified: · The firm selected for testing a control that consisted of the issuer’s review of revenue transactions for shipments greater than an established monetary threshold. The firm did not identify and test any controls over revenue transactions for shipments that were less than this established threshold. (AS 2201.39) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

11 AS 2301 16 The issuer recognized certain product revenue based on the shipping terms with its customers. The following deficiencies were identified: · The sample sizes the firm used in certain of its substantive procedures to test this revenue and accounts receivable were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

11 AS 2301 18 The issuer recognized certain product revenue based on the shipping terms with its customers. The following deficiencies were identified: · The sample sizes the firm used in certain of its substantive procedures to test this revenue and accounts receivable were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

11 AS 2301 37 The issuer recognized certain product revenue based on the shipping terms with its customers. The following deficiencies were identified: · The sample sizes the firm used in certain of its substantive procedures to test this revenue and accounts receivable were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

11 AS 2315 19 The issuer recognized certain product revenue based on the shipping terms with its customers. The following deficiencies were identified: · The sample sizes the firm used in certain of its substantive procedures to test this revenue and accounts receivable were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

11 AS 2315 23 The issuer recognized certain product revenue based on the shipping terms with its customers. The following deficiencies were identified: · The sample sizes the firm used in certain of its substantive procedures to test this revenue and accounts receivable were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

11 AS 2315 23A The issuer recognized certain product revenue based on the shipping terms with its customers. The following deficiencies were identified: · The sample sizes the firm used in certain of its substantive procedures to test this revenue and accounts receivable were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

12 AS 2201 39 The issuer recognized certain revenue over time and used multiple IT systems to initiate, process, and record transactions related to this revenue. The following deficiencies were identified: · For two types of service revenue, the firm selected for testing an automated control that calculated the revenue to be recognized based on the manually entered start and end dates of the contract. The firm did not identify and test any controls over the accuracy of the dates that were input into and used by the system in the operation of this control. (AS 2201.39) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

13 AS 2201 39 The issuer recognized certain revenue over time and used multiple IT systems to initiate, process, and record transactions related to this revenue. The following deficiencies were identified: · For one of these types of revenue, the firm did not identify and test any controls that addressed whether the performance obligations had been satisfied before revenue was recognized. (AS 2201.39) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

14 AS 2301 8 The issuer recognized certain revenue over time and used multiple IT systems to initiate, process, and record transactions related to this revenue. The following deficiencies were identified: · The firm did not perform any substantive procedures to test whether the performance obligations had been satisfied before this type of revenue was recognized. (AS 2301.08 and .13) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

14 AS 2301 13 The issuer recognized certain revenue over time and used multiple IT systems to initiate, process, and record transactions related to this revenue. The following deficiencies were identified: · The firm did not perform any substantive procedures to test whether the performance obligations had been satisfied before this type of revenue was recognized. (AS 2301.08 and .13) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

15 AS 2301 16 The issuer recognized certain revenue over time and used multiple IT systems to initiate, process, and record transactions related to this revenue. The following deficiencies were identified: · The sample sizes the firm used in certain of its substantive procedures to test the other type of service revenue were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s testing of the automated control discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

15 AS 2301 18 The issuer recognized certain revenue over time and used multiple IT systems to initiate, process, and record transactions related to this revenue. The following deficiencies were identified: · The sample sizes the firm used in certain of its substantive procedures to test the other type of service revenue were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s testing of the automated control discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

15 AS 2301 37 The issuer recognized certain revenue over time and used multiple IT systems to initiate, process, and record transactions related to this revenue. The following deficiencies were identified: · The sample sizes the firm used in certain of its substantive procedures to test the other type of service revenue were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s testing of the automated control discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

15 AS 2315 19 The issuer recognized certain revenue over time and used multiple IT systems to initiate, process, and record transactions related to this revenue. The following deficiencies were identified: · The sample sizes the firm used in certain of its substantive procedures to test the other type of service revenue were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s testing of the automated control discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

15 AS 2315 23 The issuer recognized certain revenue over time and used multiple IT systems to initiate, process, and record transactions related to this revenue. The following deficiencies were identified: · The sample sizes the firm used in certain of its substantive procedures to test the other type of service revenue were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s testing of the automated control discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

15 AS 2315 23A The issuer recognized certain revenue over time and used multiple IT systems to initiate, process, and record transactions related to this revenue. The following deficiencies were identified: · The sample sizes the firm used in certain of its substantive procedures to test the other type of service revenue were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s testing of the automated control discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

16 AS 2201 42 The issuer recognized certain other service revenue from contracts based on the labor hours incurred that were recorded in the issuer’s time systems. The following deficiencies were identified: · The firm selected for testing a control that consisted of the issuer’s review of the progress for each contract, including the labor hours incurred and estimated labor hours to complete the contract. The firm did not evaluate the specific review procedures that the control owners performed to assess the reasonableness of the labor hours incurred and estimated labor hours to complete the contracts. (AS 2201.42 and .44) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

16 AS 2201 44 The issuer recognized certain other service revenue from contracts based on the labor hours incurred that were recorded in the issuer’s time systems. The following deficiencies were identified: · The firm selected for testing a control that consisted of the issuer’s review of the progress for each contract, including the labor hours incurred and estimated labor hours to complete the contract. The firm did not evaluate the specific review procedures that the control owners performed to assess the reasonableness of the labor hours incurred and estimated labor hours to complete the contracts. (AS 2201.42 and .44) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

17 AS 1105 10 The issuer recognized certain other service revenue from contracts based on the labor hours incurred that were recorded in the issuer’s time systems. The following deficiencies were identified: · The firm used labor hours in its substantive testing of this revenue but did not perform any procedures to test, or sufficiently test controls over, the accuracy and completeness of these labor hours. (AS 1105.10) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A B No Financial statement audit only Audits with multiple deficiencies Revenue

Significant Risk

1 AS 2301 8 The issuer’s process related to revenue was highly automated, with transactions being initiated, processed, and recorded by multiple information-technology (IT) systems. The issuer identified a material weakness related to ineffective IT general controls (ITGCs) over these IT systems. The following deficiencies were identified: · The firm’s approach for substantively testing the issuer’s primary type of gross revenue was to perform procedures over firm-initiated revenue transactions. The firm did not perform any substantive procedures to test the gross revenue that the issuer recognized from transactions initiated by its regular customers. (AS 2301.08 and .11) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A B No Financial statement audit only Audits with multiple deficiencies Revenue

Significant Risk

1 AS 2301 11 The issuer’s process related to revenue was highly automated, with transactions being initiated, processed, and recorded by multiple information-technology (IT) systems. The issuer identified a material weakness related to ineffective IT general controls (ITGCs) over these IT systems. The following deficiencies were identified: · The firm’s approach for substantively testing the issuer’s primary type of gross revenue was to perform procedures over firm-initiated revenue transactions. The firm did not perform any substantive procedures to test the gross revenue that the issuer recognized from transactions initiated by its regular customers. (AS 2301.08 and .11) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A B No Financial statement audit only Audits with multiple deficiencies Revenue

Significant Risk

2 AS 1105 10 The issuer’s process related to revenue was highly automated, with transactions being initiated, processed, and recorded by multiple information-technology (IT) systems. The issuer identified a material weakness related to ineffective IT general controls (ITGCs) over these IT systems. The following deficiencies were identified: · The firm used certain issuer-produced data and reports from these IT systems in its substantive procedures to test deductions from revenue. The firm did not perform sufficient procedures to test, or sufficiently test controls over, the accuracy and completeness of these data and reports because the firm’s approach depended on ITGCs that were ineffective due to the material weakness discussed above. (AS 1105.10) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A B No Financial statement audit only Audits with multiple deficiencies Investments

3 AS 1105 4 The issuer held an investment in a privately held company that it recorded at cost, less impairments, and used the financial results of the underlying company to assess whether any indicators of possible impairment existed for this investment in the current year. The following deficiencies were identified: · The firm used these financial results in its impairment assessment but did not perform any procedures to evaluate the reliability of this information. (AS 1105.04 and .06)

Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A B No Financial statement audit only Audits with multiple deficiencies Investments

3 AS 1105 6 The issuer held an investment in a privately held company that it recorded at cost, less impairments, and used the financial results of the underlying company to assess whether any indicators of possible impairment existed for this investment in the current year. The following deficiencies were identified: · The firm used these financial results in its impairment assessment but did not perform any procedures to evaluate the reliability of this information. (AS 1105.04 and .06)

Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A B No Financial statement audit only Audits with multiple deficiencies Investments

4 AS 2301 8 The issuer held an investment in a privately held company that it recorded at cost, less impairments, and used the financial results of the underlying company to assess whether any indicators of possible impairment existed for this investment in the current year. The following deficiencies were identified: · The firm did not evaluate certain indicators of impairment that existed at year end. (AS 2301.08)

Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A B No Financial statement audit only Audits with multiple deficiencies Operating Expenses

5 AS 2305 16 The firm’s substantive procedures to test payroll and certain other operating expenses included performing substantive analytical procedures. The firm used certain data to develop its expectations but did not evaluate the reliability of these data, beyond inquiring of management. (AS 2305.16)

6 AS 2301 8 The issuer disclosed stock-based compensation expense as a component of various operating expenses. The firm did not perform any procedures to test whether the stock-based compensation amounts the issuer included in each type of operating expense were appropriate. (AS 2301.08)

Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A C No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

1 AS 2201 39 Certain of the issuer’s revenue arrangements included multiple performance obligations. The issuer allocated the total transaction price for each of these arrangements to the separate performance obligations based on the issuer’s estimate of the relative standalone selling prices. The following deficiencies were identified: · The firm did not identify and test any controls that addressed whether changes to the standalone selling prices for this revenue were entered into the issuer’s revenue system accurately and completely. (AS 2201.39)

2 AS 2201 42 Certain of the issuer’s revenue arrangements included multiple performance obligations. The issuer allocated the total transaction price for each of these arrangements to the separate performance obligations based on the issuer’s estimate of the relative standalone selling prices. The following deficiencies were identified: · The firm selected for testing a control that consisted of the issuer’s review and approval of estimated standalone selling prices. For certain of this revenue, the firm did not test the aspect of this control that addressed the accuracy and completeness of the transaction data that the issuer used to calculate the standalone selling prices. (AS 2201.42 and .44)

2 AS 2201 44 Certain of the issuer’s revenue arrangements included multiple performance obligations. The issuer allocated the total transaction price for each of these arrangements to the separate performance obligations based on the issuer’s estimate of the relative standalone selling prices. The following deficiencies were identified: · The firm selected for testing a control that consisted of the issuer’s review and approval of estimated standalone selling prices. For certain of this revenue, the firm did not test the aspect of this control that addressed the accuracy and completeness of the transaction data that the issuer used to calculate the standalone selling prices. (AS 2201.42 and .44)

4 AS 2201 39 For certain revenue and deferred revenue, the firm did not identify and test any controls that addressed whether the performance obligations had been satisfied before revenue was recognized. (AS 2201.39)

5 AS 2201 39 For certain other revenue and deferred revenue, the firm selected for testing a control that included the issuer’s review of whether electronic delivery had occurred. The firm did not identify and test any controls over the accuracy of the electronic delivery dates that the control owner used in the operation of this control. (AS 2201.39)

6 AS 1105 10 As a result of the firm’s deficiencies in testing controls, the firm did not perform sufficient substantive procedures over revenue and deferred revenue, as follows: · The firm did not perform procedures to test, or sufficiently test controls over, the accuracy and/or completeness of certain data that the firm used in its substantive testing of certain revenue and deferred revenue. (AS 1105.10)

7 AS 2301 16 As a result of the firm’s deficiencies in testing controls, the firm did not perform sufficient substantive procedures over revenue and deferred revenue, as follows: · The sample sizes the firm used in certain of its substantive procedures were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

7 AS 2301 18 As a result of the firm’s deficiencies in testing controls, the firm did not perform sufficient substantive procedures over revenue and deferred revenue, as follows: · The sample sizes the firm used in certain of its substantive procedures were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

7 AS 2301 37 As a result of the firm’s deficiencies in testing controls, the firm did not perform sufficient substantive procedures over revenue and deferred revenue, as follows: · The sample sizes the firm used in certain of its substantive procedures were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

7 AS 2315 19 As a result of the firm’s deficiencies in testing controls, the firm did not perform sufficient substantive procedures over revenue and deferred revenue, as follows: · The sample sizes the firm used in certain of its substantive procedures were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

7 AS 2315 23 As a result of the firm’s deficiencies in testing controls, the firm did not perform sufficient substantive procedures over revenue and deferred revenue, as follows: · The sample sizes the firm used in certain of its substantive procedures were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

7 AS 2315 23A As a result of the firm’s deficiencies in testing controls, the firm did not perform sufficient substantive procedures over revenue and deferred revenue, as follows: · The sample sizes the firm used in certain of its substantive procedures were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A D No Both financial statement and ICFR audits Audits with multiple deficiencies Acquisition

Significant Risk

1 AS 2201 42 During the year, the issuer entered into an acquisition agreement. The acquired assets primarily consisted of oil and gas properties that had oil and gas reserves assigned. The issuer used company-employed specialists to estimate the issuer’s oil and gas reserves that were used in the (1) valuation of the acquired oil and gas properties and (2) calculation of depletion expense for its oil and gas properties at year end. The issuer determined the fair values of the acquired oil and gas properties based on discounted cash flows it developed using various assumptions, including future production volumes. The company’s specialists used financial and non-financial data produced by the issuer and assumptions developed by the issuer or the company’s specialists to estimate the oil and gas reserves underlying the future production volumes. The following deficiencies were identified: · The firm selected for testing controls that included the issuer’s review of the future production volumes assumption used for the acquired oil and gas properties but did not evaluate the specific review procedures that the control owners performed to assess the reasonableness of the non-financial assumptions. (AS 2201.42 and .44) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A D No Both financial statement and ICFR audits Audits with multiple deficiencies Acquisition

Significant Risk

1 AS 2201 44 During the year, the issuer entered into an acquisition agreement. The acquired assets primarily consisted of oil and gas properties that had oil and gas reserves assigned. The issuer used company-employed specialists to estimate the issuer’s oil and gas reserves that were used in the (1) valuation of the acquired oil and gas properties and (2) calculation of depletion expense for its oil and gas properties at year end. The issuer determined the fair values of the acquired oil and gas properties based on discounted cash flows it developed using various assumptions, including future production volumes. The company’s specialists used financial and non-financial data produced by the issuer and assumptions developed by the issuer or the company’s specialists to estimate the oil and gas reserves underlying the future production volumes. The following deficiencies were identified: · The firm selected for testing controls that included the issuer’s review of the future production volumes assumption used for the acquired oil and gas properties but did not evaluate the specific review procedures that the control owners performed to assess the reasonableness of the non-financial assumptions. (AS 2201.42 and .44) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A D No Both financial statement and ICFR audits Audits with multiple deficiencies Acquisition

Significant Risk

2 AS 2201 39 During the year, the issuer entered into an acquisition agreement. The acquired assets primarily consisted of oil and gas properties that had oil and gas reserves assigned. The issuer used company-employed specialists to estimate the issuer’s oil and gas reserves that were used in the (1) valuation of the acquired oil and gas properties and (2) calculation of depletion expense for its oil and gas properties at year end. The issuer determined the fair values of the acquired oil and gas properties based on discounted cash flows it developed using various assumptions, including future production volumes. The company’s specialists used financial and non-financial data produced by the issuer and assumptions developed by the issuer or the company’s specialists to estimate the oil and gas reserves underlying the future production volumes. The following deficiencies were identified: · The firm did not identify and test any controls over the accuracy and completeness of certain non-financial data produced by the issuer and the relevance and reliability of certain non-financial data from external sources underlying these assumptions. (AS 2201.39) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A D No Both financial statement and ICFR audits Audits with multiple deficiencies Acquisition

Significant Risk

3 AS 1105 A8a During the year, the issuer entered into an acquisition agreement. The acquired assets primarily consisted of oil and gas properties that had oil and gas reserves assigned. The issuer used company-employed specialists to estimate the issuer’s oil and gas reserves that were used in the (1) valuation of the acquired oil and gas properties and (2) calculation of depletion expense for its oil and gas properties at year end. The issuer determined the fair values of the acquired oil and gas properties based on discounted cash flows it developed using various assumptions, including future production volumes. The company’s specialists used financial and non-financial data produced by the issuer and assumptions developed by the issuer or the company’s specialists to estimate the oil and gas reserves underlying the future production volumes. The following deficiencies were identified: · The firm did not perform procedures to test, or test any controls over, the accuracy and completeness of certain non-financial data produced by the issuer and to evaluate the relevance and reliability of certain non-financial data from external sources that were used by the company’s specialists. (AS 1105.A8a) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A D No Both financial statement and ICFR audits Audits with multiple deficiencies Acquisition

Significant Risk

4 AS 1105 A8b During the year, the issuer entered into an acquisition agreement. The acquired assets primarily consisted of oil and gas properties that had oil and gas reserves assigned. The issuer used company-employed specialists to estimate the issuer’s oil and gas reserves that were used in the (1) valuation of the acquired oil and gas properties and (2) calculation of depletion expense for its oil and gas properties at year end. The issuer determined the fair values of the acquired oil and gas properties based on discounted cash flows it developed using various assumptions, including future production volumes. The company’s specialists used financial and non-financial data produced by the issuer and assumptions developed by the issuer or the company’s specialists to estimate the oil and gas reserves underlying the future production volumes. The following deficiencies were identified: · The firm did not evaluate the reasonableness of the non-financial assumptions that appeared to the inspection team to be significant that were developed and used by the company’s specialists to develop the future production volumes for the acquired oil and gas properties. (AS 1105.A8b; AS 2501.16) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A D No Both financial statement and ICFR audits Audits with multiple deficiencies Acquisition

Significant Risk

4 AS 2501 16 During the year, the issuer entered into an acquisition agreement. The acquired assets primarily consisted of oil and gas properties that had oil and gas reserves assigned. The issuer used company-employed specialists to estimate the issuer’s oil and gas reserves that were used in the (1) valuation of the acquired oil and gas properties and (2) calculation of depletion expense for its oil and gas properties at year end. The issuer determined the fair values of the acquired oil and gas properties based on discounted cash flows it developed using various assumptions, including future production volumes. The company’s specialists used financial and non-financial data produced by the issuer and assumptions developed by the issuer or the company’s specialists to estimate the oil and gas reserves underlying the future production volumes. The following deficiencies were identified: · The firm did not evaluate the reasonableness of the non-financial assumptions that appeared to the inspection team to be significant that were developed and used by the company’s specialists to develop the future production volumes for the acquired oil and gas properties. (AS 1105.A8b; AS 2501.16) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A D No Both financial statement and ICFR audits Audits with multiple deficiencies Oil and Gas Properties

Significant Risk

5 AS 2201 42 During the year, the issuer entered into an acquisition agreement. The acquired assets primarily consisted of oil and gas properties that had oil and gas reserves assigned. The issuer used company-employed specialists to estimate the issuer’s oil and gas reserves that were used in the (1) valuation of the acquired oil and gas properties and (2) calculation of depletion expense for its oil and gas properties at year end. The issuer recorded depletion expense for its oil and gas properties using the oil and gas reserves that the company’s specialists estimated using financial and non-financial data produced by the issuer and assumptions developed by the issuer or the company’s specialists. The following deficiencies were identified: · The firm selected for testing controls that included the issuer’s review of the future production volumes assumption used for the issuer’s oil and gas properties but did not evaluate the specific review procedures that the control owners performed to assess the reasonableness of the non-financial assumptions used to determine the future production volumes. (AS 2201.42 and .44) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A D No Both financial statement and ICFR audits Audits with multiple deficiencies Oil and Gas Properties

Significant Risk

5 AS 2201 44 During the year, the issuer entered into an acquisition agreement. The acquired assets primarily consisted of oil and gas properties that had oil and gas reserves assigned. The issuer used company-employed specialists to estimate the issuer’s oil and gas reserves that were used in the (1) valuation of the acquired oil and gas properties and (2) calculation of depletion expense for its oil and gas properties at year end. The issuer recorded depletion expense for its oil and gas properties using the oil and gas reserves that the company’s specialists estimated using financial and non-financial data produced by the issuer and assumptions developed by the issuer or the company’s specialists. The following deficiencies were identified: · The firm selected for testing controls that included the issuer’s review of the future production volumes assumption used for the issuer’s oil and gas properties but did not evaluate the specific review procedures that the control owners performed to assess the reasonableness of the non-financial assumptions used to determine the future production volumes. (AS 2201.42 and .44) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A D No Both financial statement and ICFR audits Audits with multiple deficiencies Oil and Gas Properties

Significant Risk

6 AS 2201 39 During the year, the issuer entered into an acquisition agreement. The acquired assets primarily consisted of oil and gas properties that had oil and gas reserves assigned. The issuer used company-employed specialists to estimate the issuer’s oil and gas reserves that were used in the (1) valuation of the acquired oil and gas properties and (2) calculation of depletion expense for its oil and gas properties at year end. The issuer recorded depletion expense for its oil and gas properties using the oil and gas reserves that the company’s specialists estimated using financial and non-financial data produced by the issuer and assumptions developed by the issuer or the company’s specialists. The following deficiencies were identified: · The firm did not identify and test any controls over the accuracy and completeness of certain non-financial data produced by the issuer and the relevance and reliability of certain non-financial data from external sources underlying these assumptions. (AS 2201.39) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A D No Both financial statement and ICFR audits Audits with multiple deficiencies Oil and Gas Properties

Significant Risk

7 AS 1105 A8a During the year, the issuer entered into an acquisition agreement. The acquired assets primarily consisted of oil and gas properties that had oil and gas reserves assigned. The issuer used company-employed specialists to estimate the issuer’s oil and gas reserves that were used in the (1) valuation of the acquired oil and gas properties and (2) calculation of depletion expense for its oil and gas properties at year end. The issuer recorded depletion expense for its oil and gas properties using the oil and gas reserves that the company’s specialists estimated using financial and non-financial data produced by the issuer and assumptions developed by the issuer or the company’s specialists. The following deficiencies were identified: · The firm did not perform procedures to test, or test any controls over, the accuracy and completeness of certain non-financial data produced by the issuer and to evaluate the relevance and reliability of certain non-financial data from external sources that were used by the company’s specialists. (AS 1105.A8a) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A D No Both financial statement and ICFR audits Audits with multiple deficiencies Oil and Gas Properties

Significant Risk

8 AS 1105 A8b During the year, the issuer entered into an acquisition agreement. The acquired assets primarily consisted of oil and gas properties that had oil and gas reserves assigned. The issuer used company-employed specialists to estimate the issuer’s oil and gas reserves that were used in the (1) valuation of the acquired oil and gas properties and (2) calculation of depletion expense for its oil and gas properties at year end. The issuer recorded depletion expense for its oil and gas properties using the oil and gas reserves that the company’s specialists estimated using financial and non-financial data produced by the issuer and assumptions developed by the issuer or the company’s specialists. The following deficiencies were identified: · The firm did not evaluate the reasonableness of the non-financial assumptions that appeared to the inspection team to be significant that were developed and used by the company’s specialists to develop the future production volumes. (AS 1105.A8b; AS 2501.16) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A D No Both financial statement and ICFR audits Audits with multiple deficiencies Oil and Gas Properties

Significant Risk

8 AS 2501 16 During the year, the issuer entered into an acquisition agreement. The acquired assets primarily consisted of oil and gas properties that had oil and gas reserves assigned. The issuer used company-employed specialists to estimate the issuer’s oil and gas reserves that were used in the (1) valuation of the acquired oil and gas properties and (2) calculation of depletion expense for its oil and gas properties at year end. The issuer recorded depletion expense for its oil and gas properties using the oil and gas reserves that the company’s specialists estimated using financial and non-financial data produced by the issuer and assumptions developed by the issuer or the company’s specialists. The following deficiencies were identified: · The firm did not evaluate the reasonableness of the non-financial assumptions that appeared to the inspection team to be significant that were developed and used by the company’s specialists to develop the future production volumes. (AS 1105.A8b; AS 2501.16) Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A E No Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

1 AS 2501 7 The firm did not perform substantive procedures, beyond inquiring of management, to test the issuer’s reserve for excess and obsolete inventory. (AS 2501.07)

Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A E No Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

2 AS 2301 8 The firm did not perform any other substantive procedures to test whether inventory was recorded at the lower of cost or net realizable value. (AS 2301.08)

3 AS 2201 68 The firm identified two control deficiencies related to segregation of duties conflicts that affected the initiation, processing, and recording of accounts payable transactions and concluded that these deficiencies, when aggregated with other control deficiencies, represented a significant deficiency. The firm identified and tested four compensating controls that it believed would mitigate these accounts payable deficiencies but did not sufficiently evaluate the mitigating effect of these controls because it (1) determined that two of these controls were ineffective, (2) did not identify that the third control involved an individual who had segregation of duties conflicts, and (3) did not identify that the last control did not address the risk of material misstatement related to disbursements since not all disbursements were subject to this control. (AS 2201.68)

Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A F No Both financial statement and ICFR audits Audits with multiple deficiencies Investment Securities

1 AS 2201 42 The issuer held certain investment securities that were categorized as level 3 within the fair value hierarchy as set forth in FASB ASC Topic 820, Fair Value Measurement, and recorded them at fair value based on cash-flow models that used various assumptions. The following deficiencies were identified: · The firm selected for testing a control over the valuation of these securities that included the issuer’s review of the cash-flow model assumptions and the resulting fair values determined by the models. The firm did not evaluate the specific review procedures that the control owner performed to assess the reasonableness of certain of these assumptions and the resulting fair values. (AS 2201.42 and .44)

1 AS 2201 44 The issuer held certain investment securities that were categorized as level 3 within the fair value hierarchy as set forth in FASB ASC Topic 820, Fair Value Measurement, and recorded them at fair value based on cash-flow models that used various assumptions. The following deficiencies were identified: · The firm selected for testing a control over the valuation of these securities that included the issuer’s review of the cash-flow model assumptions and the resulting fair values determined by the models. The firm did not evaluate the specific review procedures that the control owner performed to assess the reasonableness of certain of these assumptions and the resulting fair values. (AS 2201.42 and .44)

2 AS 2301 16 The issuer held certain investment securities that were categorized as level 3 within the fair value hierarchy as set forth in FASB ASC Topic 820, Fair Value Measurement, and recorded them at fair value based on cash-flow models that used various assumptions. The following deficiencies were identified: · The sample size the firm used in its substantive procedures to test the valuation of these investment securities was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

2 AS 2301 18 The issuer held certain investment securities that were categorized as level 3 within the fair value hierarchy as set forth in FASB ASC Topic 820, Fair Value Measurement, and recorded them at fair value based on cash-flow models that used various assumptions. The following deficiencies were identified: · The sample size the firm used in its substantive procedures to test the valuation of these investment securities was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

2 AS 2301 37 The issuer held certain investment securities that were categorized as level 3 within the fair value hierarchy as set forth in FASB ASC Topic 820, Fair Value Measurement, and recorded them at fair value based on cash-flow models that used various assumptions. The following deficiencies were identified: · The sample size the firm used in its substantive procedures to test the valuation of these investment securities was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

2 AS 2315 19 The issuer held certain investment securities that were categorized as level 3 within the fair value hierarchy as set forth in FASB ASC Topic 820, Fair Value Measurement, and recorded them at fair value based on cash-flow models that used various assumptions. The following deficiencies were identified: · The sample size the firm used in its substantive procedures to test the valuation of these investment securities was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

2 AS 2315 23 The issuer held certain investment securities that were categorized as level 3 within the fair value hierarchy as set forth in FASB ASC Topic 820, Fair Value Measurement, and recorded them at fair value based on cash-flow models that used various assumptions. The following deficiencies were identified: · The sample size the firm used in its substantive procedures to test the valuation of these investment securities was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

2 AS 2315 23A The issuer held certain investment securities that were categorized as level 3 within the fair value hierarchy as set forth in FASB ASC Topic 820, Fair Value Measurement, and recorded them at fair value based on cash-flow models that used various assumptions. The following deficiencies were identified: · The sample size the firm used in its substantive procedures to test the valuation of these investment securities was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A G No Financial statement audit only Audits with a single deficiency Contingent Liability

1 AS 2410 17 The firm did not identify and evaluate the issuer’s omission of disclosures related to amounts due to related parties for a contingent liability that were required by FASB ASC Topic 850, Related Party Disclosures. (AS 2410.17; AS 2810.30 and .31) In connection with our review, the issuer reevaluated its related party disclosures and determined that certain disclosures were omitted. The issuer did not file an amended Form 10-K or a Form 8-K indicating that its previously issued financial statements should not be relied on. Instead, the issuer corrected these omissions in a subsequent filing.

1 AS 2810 30 The firm did not identify and evaluate the issuer’s omission of disclosures related to amounts due to related parties for a contingent liability that were required by FASB ASC Topic 850, Related Party Disclosures. (AS 2410.17; AS 2810.30 and .31) In connection with our review, the issuer reevaluated its related party disclosures and determined that certain disclosures were omitted. The issuer did not file an amended Form 10-K or a Form 8-K indicating that its previously issued financial statements should not be relied on. Instead, the issuer corrected these omissions in a subsequent filing.

1 AS 2810 31 The firm did not identify and evaluate the issuer’s omission of disclosures related to amounts due to related parties for a contingent liability that were required by FASB ASC Topic 850, Related Party Disclosures. (AS 2410.17; AS 2810.30 and .31) In connection with our review, the issuer reevaluated its related party disclosures and determined that certain disclosures were omitted. The issuer did not file an amended Form 10-K or a Form 8-K indicating that its previously issued financial statements should not be relied on. Instead, the issuer corrected these omissions in a subsequent filing.

Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A H No Financial statement audit only Audits with a single deficiency Revenue

1 AS 1105 10 The issuer recognized certain revenue from contracts based on labor hours recorded in the issuer’s time system. The firm used these labor hours in its substantive testing of this revenue but did not test, or test any controls over, the accuracy and completeness of these labor hours. (AS 1105.10)

Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A I No Financial statement audit only Audits with a single deficiency Inventory

1 AS 2305 13 The firm’s substantive procedures to test labor and overhead costs that the issuer capitalized to inventory included performing a substantive analytical procedure. The firm did not determine whether the expectation it used in this substantive analytical procedure was based on predictable relationships. (AS 2305.13 and .14)

Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 46163 Part I.A I No Financial statement audit only Audits with a single deficiency Inventory

1 AS 2305 14 The firm’s substantive procedures to test labor and overhead costs that the issuer capitalized to inventory included performing a substantive analytical procedure. The firm did not determine whether the expectation it used in this substantive analytical procedure was based on predictable relationships. (AS 2305.13 and .14)

Triennially Inspected 1045 Deloitte Touche Tohmatsu Auditores Independentes Ltda. 2024 Brazil Deloitte Touche Tohmatsu Limited 46142 Part I.A A Yes Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

1 AS 2201 39 For certain revenue, the issuer required customers to enter into a letter of agreement that defined the sales terms and contained an agreement expiration date. The firm selected for testing a control that consisted of the issuer’s review of the sales system to ensure that there was an active letter of agreement in place for all sales orders related to this revenue. The firm did not identify and test any controls over the accuracy of the letter of agreement expiration dates within the sales system used in the operation of this control. (AS 2201.39)

2 AS 2315 24 The firm’s approach for testing this revenue included performing tests of details for a sample of transactions from the last month of the year. The firm did not perform any procedures to test the population of transactions in the remaining months of the year. (AS 2315.24)

Triennially Inspected 1010 BDO AG Wirtschaftsprufungsgesellschaft 2024 Germany BDO International Limited 46107 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Certain Revenue

1 AS 2201 42 The issuer used multiple information-technology (IT) systems to initiate, process, and record certain revenue transactions within one type of revenue. The following deficiencies were identified: · The firm selected for testing two automated controls over the transfer of data between certain of these IT systems. The firm did not test the configuration or operation of certain automated aspects of these controls or perform other procedures that would have provided sufficient appropriate audit evidence that the controls were designed and operated effectively. (AS 2201.42 and .44)

1 AS 2201 44 The issuer used multiple information-technology (IT) systems to initiate, process, and record certain revenue transactions within one type of revenue. The following deficiencies were identified: · The firm selected for testing two automated controls over the transfer of data between certain of these IT systems. The firm did not test the configuration or operation of certain automated aspects of these controls or perform other procedures that would have provided sufficient appropriate audit evidence that the controls were designed and operated effectively. (AS 2201.42 and .44)

2 AS 2201 42 The issuer used multiple information-technology (IT) systems to initiate, process, and record certain revenue transactions within one type of revenue. The following deficiencies were identified: · The firm selected for testing another control that consisted of the issuer’s review of data transferred between these systems for accuracy and completeness. The firm did not evaluate the procedures the control owners performed to determine whether the items identified for follow-up were appropriately resolved. (AS 2201.42 and .44)

2 AS 2201 44 The issuer used multiple information-technology (IT) systems to initiate, process, and record certain revenue transactions within one type of revenue. The following deficiencies were identified: · The firm selected for testing another control that consisted of the issuer’s review of data transferred between these systems for accuracy and completeness. The firm did not evaluate the procedures the control owners performed to determine whether the items identified for follow-up were appropriately resolved. (AS 2201.42 and .44)

3 AS 2201 42 The issuer used multiple information-technology (IT) systems to initiate, process, and record certain revenue transactions within one type of revenue. The following deficiencies were identified: · The firm selected for testing another control that consisted of the issuer’s review and validation of certain other data used to recognize certain revenue transactions. The firm did not evaluate the specific review procedures that the control owners performed to evaluate the reasonableness of this data. (AS 2201.42 and .44)

3 AS 2201 44 The issuer used multiple information-technology (IT) systems to initiate, process, and record certain revenue transactions within one type of revenue. The following deficiencies were identified: · The firm selected for testing another control that consisted of the issuer’s review and validation of certain other data used to recognize certain revenue transactions. The firm did not evaluate the specific review procedures that the control owners performed to evaluate the reasonableness of this data. (AS 2201.42 and .44)

4 AS 2301 16 The issuer used multiple information-technology (IT) systems to initiate, process, and record certain revenue transactions within one type of revenue. The following deficiencies were identified: · The sample sizes that the firm used in certain of its substantive procedures to test this revenue at certain locations were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiencies in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

4 AS 2301 18 The issuer used multiple information-technology (IT) systems to initiate, process, and record certain revenue transactions within one type of revenue. The following deficiencies were identified: · The sample sizes that the firm used in certain of its substantive procedures to test this revenue at certain locations were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiencies in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

4 AS 2301 37 The issuer used multiple information-technology (IT) systems to initiate, process, and record certain revenue transactions within one type of revenue. The following deficiencies were identified: · The sample sizes that the firm used in certain of its substantive procedures to test this revenue at certain locations were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiencies in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

4 AS 2315 19 The issuer used multiple information-technology (IT) systems to initiate, process, and record certain revenue transactions within one type of revenue. The following deficiencies were identified: · The sample sizes that the firm used in certain of its substantive procedures to test this revenue at certain locations were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiencies in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

4 AS 2315 23 The issuer used multiple information-technology (IT) systems to initiate, process, and record certain revenue transactions within one type of revenue. The following deficiencies were identified: · The sample sizes that the firm used in certain of its substantive procedures to test this revenue at certain locations were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiencies in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

4 AS 2315 23A The issuer used multiple information-technology (IT) systems to initiate, process, and record certain revenue transactions within one type of revenue. The following deficiencies were identified: · The sample sizes that the firm used in certain of its substantive procedures to test this revenue at certain locations were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiencies in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

Triennially Inspected 1010 BDO AG Wirtschaftsprufungsgesellschaft 2024 Germany BDO International Limited 46107 Part I.A B Yes Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

1 AS 2201 42 The firm selected for testing a control that consisted of management’s review and approval of standard costs for certain inventory. The firm did not evaluate the specific review procedures that the control owner performed to assess the reasonableness of certain components of these standard costs. (AS 2201.42 and .44)

1 AS 2201 44 The firm selected for testing a control that consisted of management’s review and approval of standard costs for certain inventory. The firm did not evaluate the specific review procedures that the control owner performed to assess the reasonableness of certain components of these standard costs. (AS 2201.42 and .44)

2 AS 2301 16 The sample sizes that the firm used in its substantive procedures to test the valuation of this inventory were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

2 AS 2301 18 The sample sizes that the firm used in its substantive procedures to test the valuation of this inventory were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

2 AS 2301 37 The sample sizes that the firm used in its substantive procedures to test the valuation of this inventory were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

2 AS 2315 19 The sample sizes that the firm used in its substantive procedures to test the valuation of this inventory were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

2 AS 2315 23 The sample sizes that the firm used in its substantive procedures to test the valuation of this inventory were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

2 AS 2315 23A The sample sizes that the firm used in its substantive procedures to test the valuation of this inventory were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

Fraud Risk

3 AS 2401 61 To identify and select journal entries for testing, the firm identified fraud characteristics and obtained a list of all journal entries with these characteristics. The firm did not perform sufficient procedures to test those journal entries because it examined the underlying support for only certain of the journal entries, without having an appropriate rationale for limiting its testing to those journal entries. (AS 2401.61) Triennially Inspected 1435 Ernst & Young 2025 Australia Ernst & Young Global Limited 46107 Part I.A A Yes Financial statement audit only Audits with multiple deficiencies Accruals and other liabilities

Significant Risk

1 AS 1105 10 The issuer utilized certain specialists (“company’s specialists”) to assist in determining the fair value of a liability, and these specialists used various inputs and assumptions, some of which the engagement team considered to be significant. The firm’s approach for substantively testing the valuation of this liability was to use an auditor-employed specialist to test the issuer’s process that was used to develop the cost estimates necessary for the issuer to estimate the fair value of the liability. The firm did not sufficiently evaluate the work of the auditor-employed specialist and identify that the auditor-employed specialist’s work did not provide sufficient appropriate audit evidence regarding the valuation of the liability, because the auditor-employed specialist did not (1) test the accuracy and completeness of certain issuer-produced data used by one of the company’s specialists, (2) evaluate (or sufficiently evaluate) the reasonableness of certain significant assumptions developed by another one of the company’s specialists, and (3) test, or test controls over, the accuracy of issuer-produced data that it used to evaluate the reasonableness of certain significant assumptions. The firm did not perform additional procedures, or request the auditor-employed specialist to perform additional procedures, to address these issues. (AS 1105.10, .A8a, and A8b; AS 1201.C6 and .C7) Triennially Inspected 1435 Ernst & Young 2025 Australia Ernst & Young Global Limited 46107 Part I.A A Yes Financial statement audit only Audits with multiple deficiencies Accruals and other liabilities

Significant Risk

1 AS 1105 A8a The issuer utilized certain specialists (“company’s specialists”) to assist in determining the fair value of a liability, and these specialists used various inputs and assumptions, some of which the engagement team considered to be significant. The firm’s approach for substantively testing the valuation of this liability was to use an auditor-employed specialist to test the issuer’s process that was used to develop the cost estimates necessary for the issuer to estimate the fair value of the liability. The firm did not sufficiently evaluate the work of the auditor-employed specialist and identify that the auditor-employed specialist’s work did not provide sufficient appropriate audit evidence regarding the valuation of the liability, because the auditor-employed specialist did not (1) test the accuracy and completeness of certain issuer-produced data used by one of the company’s specialists, (2) evaluate (or sufficiently evaluate) the reasonableness of certain significant assumptions developed by another one of the company’s specialists, and (3) test, or test controls over, the accuracy of issuer-produced data that it used to evaluate the reasonableness of certain significant assumptions. The firm did not perform additional procedures, or request the auditor-employed specialist to perform additional procedures, to address these issues. (AS 1105.10, .A8a, and A8b; AS 1201.C6 and .C7) Triennially Inspected 1435 Ernst & Young 2025 Australia Ernst & Young Global Limited 46107 Part I.A A Yes Financial statement audit only Audits with multiple deficiencies Accruals and other liabilities

Significant Risk

1 AS 1105 A8b The issuer utilized certain specialists (“company’s specialists”) to assist in determining the fair value of a liability, and these specialists used various inputs and assumptions, some of which the engagement team considered to be significant. The firm’s approach for substantively testing the valuation of this liability was to use an auditor-employed specialist to test the issuer’s process that was used to develop the cost estimates necessary for the issuer to estimate the fair value of the liability. The firm did not sufficiently evaluate the work of the auditor-employed specialist and identify that the auditor-employed specialist’s work did not provide sufficient appropriate audit evidence regarding the valuation of the liability, because the auditor-employed specialist did not (1) test the accuracy and completeness of certain issuer-produced data used by one of the company’s specialists, (2) evaluate (or sufficiently evaluate) the reasonableness of certain significant assumptions developed by another one of the company’s specialists, and (3) test, or test controls over, the accuracy of issuer-produced data that it used to evaluate the reasonableness of certain significant assumptions. The firm did not perform additional procedures, or request the auditor-employed specialist to perform additional procedures, to address these issues. (AS 1105.10, .A8a, and A8b; AS 1201.C6 and .C7) Triennially Inspected 1435 Ernst & Young 2025 Australia Ernst & Young Global Limited 46107 Part I.A A Yes Financial statement audit only Audits with multiple deficiencies Accruals and other liabilities

Significant Risk

1 AS 1201 C6 The issuer utilized certain specialists (“company’s specialists”) to assist in determining the fair value of a liability, and these specialists used various inputs and assumptions, some of which the engagement team considered to be significant. The firm’s approach for substantively testing the valuation of this liability was to use an auditor-employed specialist to test the issuer’s process that was used to develop the cost estimates necessary for the issuer to estimate the fair value of the liability. The firm did not sufficiently evaluate the work of the auditor-employed specialist and identify that the auditor-employed specialist’s work did not provide sufficient appropriate audit evidence regarding the valuation of the liability, because the auditor-employed specialist did not (1) test the accuracy and completeness of certain issuer-produced data used by one of the company’s specialists, (2) evaluate (or sufficiently evaluate) the reasonableness of certain significant assumptions developed by another one of the company’s specialists, and (3) test, or test controls over, the accuracy of issuer-produced data that it used to evaluate the reasonableness of certain significant assumptions. The firm did not perform additional procedures, or request the auditor-employed specialist to perform additional procedures, to address these issues. (AS 1105.10, .A8a, and A8b; AS 1201.C6 and .C7) Triennially Inspected 1435 Ernst & Young 2025 Australia Ernst & Young Global Limited 46107 Part I.A A Yes Financial statement audit only Audits with multiple deficiencies Accruals and other liabilities

Significant Risk

1 AS 1201 C7 The issuer utilized certain specialists (“company’s specialists”) to assist in determining the fair value of a liability, and these specialists used various inputs and assumptions, some of which the engagement team considered to be significant. The firm’s approach for substantively testing the valuation of this liability was to use an auditor-employed specialist to test the issuer’s process that was used to develop the cost estimates necessary for the issuer to estimate the fair value of the liability. The firm did not sufficiently evaluate the work of the auditor-employed specialist and identify that the auditor-employed specialist’s work did not provide sufficient appropriate audit evidence regarding the valuation of the liability, because the auditor-employed specialist did not (1) test the accuracy and completeness of certain issuer-produced data used by one of the company’s specialists, (2) evaluate (or sufficiently evaluate) the reasonableness of certain significant assumptions developed by another one of the company’s specialists, and (3) test, or test controls over, the accuracy of issuer-produced data that it used to evaluate the reasonableness of certain significant assumptions. The firm did not perform additional procedures, or request the auditor-employed specialist to perform additional procedures, to address these issues. (AS 1105.10, .A8a, and A8b; AS 1201.C6 and .C7) Triennially Inspected 1438 Ernst & Young LLP 2024 United Kingdom Ernst & Young Global Limited 46107 Part I.A A Yes Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

1 AS 2201 42 The component monitored certain inventory using a cycle count program, which was designed to ensure all inventory was counted at least once in a 12-month period. The component’s net inventory balance included a reduction to reflect credit memos granted by suppliers, and the component maintained an excess and obsolescence reserve (“E&O Reserve”), which consisted of a general reserve and manual adjustments. With respect to certain inventory that was monitored under the cycle count program, the following deficiencies were identified: · The firm selected for testing two controls over this inventory that consisted of the issuer’s (1) use of an algorithm to generate cycle counts based on stock records and inventory locations and (2) monitoring and approval of the cycle count program using a cycle count summary report, which relied on the algorithm from the first control to identify locations that had not been counted within the previous 12 months. The firm did not sufficiently test the design of these controls because it did not (1) identify that the algorithm used to generate cycle counts excluded inventory received during the previous 12 months from the population of inventory subject to cycle counts and (2) evaluate the effect of this exclusion on the controls’ ability to effectively prevent or detect a material misstatement. (AS 2201.42)

Triennially Inspected 1438 Ernst & Young LLP 2024 United Kingdom Ernst & Young Global Limited 46107 Part I.A A Yes Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

2 AS 2201 44 The component monitored certain inventory using a cycle count program, which was designed to ensure all inventory was counted at least once in a 12-month period. The component’s net inventory balance included a reduction to reflect credit memos granted by suppliers, and the component maintained an excess and obsolescence reserve (“E&O Reserve”), which consisted of a general reserve and manual adjustments. With respect to certain inventory that was monitored under the cycle count program, the following deficiencies were identified: · The firm selected for testing another control over this inventory that consisted of the issuer’s performance of daily cycle counts. The firm did not sufficiently test the operating effectiveness of this control because it did not obtain evidence regarding the control’s operation for an additional 25 randomly selected days, as specifically instructed by the principal auditor, and evaluate whether the system quantities were appropriately updated for discrepancies identified during those cycle counts. (AS 2201.44)

Triennially Inspected 1438 Ernst & Young LLP 2024 United Kingdom Ernst & Young Global Limited 46107 Part I.A A Yes Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

3 AS 2510 11 The component monitored certain inventory using a cycle count program, which was designed to ensure all inventory was counted at least once in a 12-month period. The component’s net inventory balance included a reduction to reflect credit memos granted by suppliers, and the component maintained an excess and obsolescence reserve (“E&O Reserve”), which consisted of a general reserve and manual adjustments. With respect to certain inventory that was monitored under the cycle count program, the following deficiencies were identified: · Due to the deficiencies discussed above, the firm’s testing of controls did not provide sufficient appropriate audit evidence that the cycle-count procedures the component used for this inventory were sufficiently reliable to produce results substantially the same as those that would have been obtained by a count of all items each year. (AS 2510.11)

Triennially Inspected 1438 Ernst & Young LLP 2024 United Kingdom Ernst & Young Global Limited 46107 Part I.A A Yes Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

4 AS 2510 11 The component monitored certain inventory using a cycle count program, which was designed to ensure all inventory was counted at least once in a 12-month period. The component’s net inventory balance included a reduction to reflect credit memos granted by suppliers, and the component maintained an excess and obsolescence reserve (“E&O Reserve”), which consisted of a general reserve and manual adjustments. With respect to certain inventory that was monitored under the cycle count program, the following deficiencies were identified: · The firm did not perform sufficient procedures to test one of the component’s inventory cycle counts that it observed because it did not evaluate whether inventory quantity, as recorded in the inventory management system, was appropriately updated for discrepancies identified during the cycle count, as specifically instructed by the principal auditor. (AS 2510.11)

Triennially Inspected 1438 Ernst & Young LLP 2024 United Kingdom Ernst & Young Global Limited 46107 Part I.A A Yes Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

5 AS 2201 39 The component monitored certain inventory using a cycle count program, which was designed to ensure all inventory was counted at least once in a 12-month period. The component’s net inventory balance included a reduction to reflect credit memos granted by suppliers, and the component maintained an excess and obsolescence reserve (“E&O Reserve”), which consisted of a general reserve and manual adjustments. With respect to the determination of the E&O reserve, the following deficiencies were identified: · The firm did not identify and test any controls over management’s review of certain key assumptions used by the component to (1) determine reservable inventory, which was used to estimate the general reserve, and (2) develop a manual adjustment to the general reserve. (AS 2201.39)

Triennially Inspected 1438 Ernst & Young LLP 2024 United Kingdom Ernst & Young Global Limited 46107 Part I.A A Yes Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

6 AS 2201 39 The component monitored certain inventory using a cycle count program, which was designed to ensure all inventory was counted at least once in a 12-month period. The component’s net inventory balance included a reduction to reflect credit memos granted by suppliers, and the component maintained an excess and obsolescence reserve (“E&O Reserve”), which consisted of a general reserve and manual adjustments. With respect to the determination of the E&O reserve, the following deficiencies were identified: · The firm did not identify and test any controls over the accuracy and completeness of certain data used by the component to determine reservable inventory, which was used to estimate the general reserve. (AS 2201.39)

Triennially Inspected 1438 Ernst & Young LLP 2024 United Kingdom Ernst & Young Global Limited 46107 Part I.A A Yes Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

7 AS 2201 42 The component monitored certain inventory using a cycle count program, which was designed to ensure all inventory was counted at least once in a 12-month period. The component’s net inventory balance included a reduction to reflect credit memos granted by suppliers, and the component maintained an excess and obsolescence reserve (“E&O Reserve”), which consisted of a general reserve and manual adjustments. With respect to the determination of the E&O reserve, the following deficiencies were identified: · The firm selected for testing a control over the determination of the E&O Reserve that consisted of the component’s review of the reserve calculation. The firm did not perform procedures, beyond inquiries of management, to test certain attributes of this control related to the (1) accuracy and/or completeness of data underlying various manual adjustments to the general reserve and (2) accuracy of the adjustments themselves. (AS 2201.42 and .44)

Triennially Inspected 1438 Ernst & Young LLP 2024 United Kingdom Ernst & Young Global Limited 46107 Part I.A A Yes Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

7 AS 2201 44 The component monitored certain inventory using a cycle count program, which was designed to ensure all inventory was counted at least once in a 12-month period. The component’s net inventory balance included a reduction to reflect credit memos granted by suppliers, and the component maintained an excess and obsolescence reserve (“E&O Reserve”), which consisted of a general reserve and manual adjustments. With respect to the determination of the E&O reserve, the following deficiencies were identified: · The firm selected for testing a control over the determination of the E&O Reserve that consisted of the component’s review of the reserve calculation. The firm did not perform procedures, beyond inquiries of management, to test certain attributes of this control related to the (1) accuracy and/or completeness of data underlying various manual adjustments to the general reserve and (2) accuracy of the adjustments themselves. (AS 2201.42 and .44)

Triennially Inspected 1438 Ernst & Young LLP 2024 United Kingdom Ernst & Young Global Limited 46107 Part I.A A Yes Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

8 AS 1105 10 The component monitored certain inventory using a cycle count program, which was designed to ensure all inventory was counted at least once in a 12-month period. The component’s net inventory balance included a reduction to reflect credit memos granted by suppliers, and the component maintained an excess and obsolescence reserve (“E&O Reserve”), which consisted of a general reserve and manual adjustments. With respect to the determination of the E&O reserve, the following deficiencies were identified: · The firm did not perform any procedures to test, or sufficiently test controls over, the accuracy and completeness of certain data used by the component to (1) estimate the general reserve and (2) develop certain manual adjustments to the general reserve. (AS 1105.10)

Triennially Inspected 1438 Ernst & Young LLP 2024 United Kingdom Ernst & Young Global Limited 46107 Part I.A A Yes Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

9 AS 1105 10 The component monitored certain inventory using a cycle count program, which was designed to ensure all inventory was counted at least once in a 12-month period. The component’s net inventory balance included a reduction to reflect credit memos granted by suppliers, and the component maintained an excess and obsolescence reserve (“E&O Reserve”), which consisted of a general reserve and manual adjustments. With respect to the determination of the E&O reserve, the following deficiencies were identified: · The firm did not perform sufficient procedures to test, or sufficiently test controls over, the accuracy and completeness of certain data used by the component to develop another manual adjustment to the general reserve. Specifically, the firm did not perform (1) sufficient procedures to test the accuracy of certain data because the sample size the firm used to test the data was smaller than the sample size the firm determined necessary for these procedures and (2) any procedures to test the accuracy and completeness of certain other data, as specifically instructed by the principal auditor. (AS 1105.10)

Triennially Inspected 1438 Ernst & Young LLP 2024 United Kingdom Ernst & Young Global Limited 46107 Part I.A A Yes Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

10 AS 2501 10 The component monitored certain inventory using a cycle count program, which was designed to ensure all inventory was counted at least once in a 12-month period. The component’s net inventory balance included a reduction to reflect credit memos granted by suppliers, and the component maintained an excess and obsolescence reserve (“E&O Reserve”), which consisted of a general reserve and manual adjustments. With respect to the determination of the E&O reserve, the following deficiencies were identified: · The firm did not perform sufficient procedures to evaluate whether the method used by the component to develop a manual adjustment to the general reserve was appropriate for the nature of the account, taking into account its understanding of the component and its environment. Specifically, the firm did not evaluate how the underlying adjustment reflected consideration of certain data and whether the data was appropriately used beyond the evaluation of one adjustment. (AS 2501.10)

Triennially Inspected 1438 Ernst & Young LLP 2024 United Kingdom Ernst & Young Global Limited 46107 Part I.A A Yes Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

11 AS 2501 16 The component monitored certain inventory using a cycle count program, which was designed to ensure all inventory was counted at least once in a 12-month period. The component’s net inventory balance included a reduction to reflect credit memos granted by suppliers, and the component maintained an excess and obsolescence reserve (“E&O Reserve”), which consisted of a general reserve and manual adjustments. With respect to the determination of the E&O reserve, the following deficiencies were identified: · The firm did not evaluate the reasonableness of the significant assumptions used by the component to develop a manual adjustment to the general reserve. (AS 2501.16)

Triennially Inspected 1438 Ernst & Young LLP 2024 United Kingdom Ernst & Young Global Limited 46107 Part I.A A Yes Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

12 AS 2310 33 The component monitored certain inventory using a cycle count program, which was designed to ensure all inventory was counted at least once in a 12-month period. The component’s net inventory balance included a reduction to reflect credit memos granted by suppliers, and the component maintained an excess and obsolescence reserve (“E&O Reserve”), which consisted of a general reserve and manual adjustments. With respect to the reduction in inventory to reflect credit memos granted by suppliers, the following deficiency was identified: · To test the accuracy of the credit balances included in net inventory related to credit memos granted by suppliers, the firm sent positive confirmation requests to the component’s suppliers for four key item balances. The firm did not evaluate the nature and implication of certain additional information that was included in one of the responses and whether it represented an exception, including the implications, both quantitative and qualitative, of the potential exception. (AS 2310.33)

Triennially Inspected 1467 EY Bedrijfsrevisoren BV 2025 Belgium Ernst & Young Global Limited 46107 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

1 AS 2301 8 The firm did not perform sufficient procedures to evaluate whether certain revenue was recognized in conformity with IFRS 15, Revenue from Contracts with Customers, because the firm did not evaluate the economic substance of this revenue and whether the transactions related to this revenue should have been accounted for as consignment arrangements. (AS 2301.08 and .13) Triennially Inspected 1467 EY Bedrijfsrevisoren BV 2025 Belgium Ernst & Young Global Limited 46107 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

1 AS 2301 13 The firm did not perform sufficient procedures to evaluate whether certain revenue was recognized in conformity with IFRS 15, Revenue from Contracts with Customers, because the firm did not evaluate the economic substance of this revenue and whether the transactions related to this revenue should have been accounted for as consignment arrangements. (AS 2301.08 and .13) Triennially Inspected 1467 EY Bedrijfsrevisoren BV 2025 Belgium Ernst & Young Global Limited 46107 Part I.A A No Financial statement audit only Audits with multiple deficiencies Intangible Assets

2 AS 2501 10 The firm’s approach for substantively testing the impairment of intangible assets was to test the issuer’s process. The following deficiencies were identified: · The firm did not sufficiently evaluate whether the method used by the issuer to allocate the carrying value of intangible assets to certain cash generating units was in conformity with the requirements of IAS 36, Impairment of Assets, because the firm did not evaluate whether the allocation was made on a reasonable basis. (AS 2501.10)

Triennially Inspected 1467 EY Bedrijfsrevisoren BV 2025 Belgium Ernst & Young Global Limited 46107 Part I.A A No Financial statement audit only Audits with multiple deficiencies Intangible Assets

2 AS 2501 16 The firm’s approach for substantively testing the impairment of intangible assets was to test the issuer’s process. The following deficiencies were identified: · The firm did not perform procedures to evaluate whether the issuer had a reasonable basis for a significant assumption, beyond inquiry of management. (AS 2501.16)

Triennially Inspected 318 L J Soldinger Associates, LLC 2025 United States 46051 Part I.A A No Financial statement audit only Audits with multiple deficiencies Certain Assets

1 AS 2301 8 The issuer recorded certain assets at an amount at inception and subsequently recorded adjustments to these assets over time. The firm did not perform sufficient procedures to test the valuation or allocation of these assets at year end, because it limited its procedures to testing the inception amounts. (AS 2301.08)

Triennially Inspected 318 L J Soldinger Associates, LLC 2025 United States 46051 Part I.A A No Financial statement audit only Audits with multiple deficiencies Allowance for Doubtful Accounts

2 AS 1105 10 The firm did not perform procedures to test, or test controls over, the accuracy of certain systemgenerated reports the firm used in its substantive testing of the allowance for doubtful accounts. (AS 1105.10)

Triennially Inspected 318 L J Soldinger Associates, LLC 2025 United States 46051 Part I.A A No Financial statement audit only Audits with multiple deficiencies Stock-Based Compensation

3 AS 2501 16 During the year, the issuer granted stock options. The firm did not perform sufficient procedures to evaluate the reasonableness of a significant assumption developed by the issuer to estimate the fair value of these stock options because it did not demonstrate that it had a reasonable basis for its expectation for a component of a significant assumption. (AS 2501.16)

Triennially Inspected 1081 PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab 2025 Denmark PricewaterhouseCoopers International Limited 46051 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Accounts Receivable

Fraud Risk

1 AS 2310 34 The firm did not request the confirmation of accounts receivable or document how it overcame the presumption to perform confirmation procedures. (AS 2310.34 and .35) Triennially Inspected 1081 PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab 2025 Denmark PricewaterhouseCoopers International Limited 46051 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Accounts Receivable

Fraud Risk

1 AS 2310 35 The firm did not request the confirmation of accounts receivable or document how it overcame the presumption to perform confirmation procedures. (AS 2310.34 and .35) Triennially Inspected 1081 PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab 2025 Denmark PricewaterhouseCoopers International Limited 46051 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Accrued Liabilities

Fraud Risk

2 AS 2201 39 The firm selected for testing a control over certain accrued liabilities that consisted of the issuer’s review of projects to ensure that the accruals were appropriate at period-end. The firm did not identify and test any controls over the accuracy and completeness of certain data used in the operation of the control. (AS 2201.39) Triennially Inspected 1181 KPMG 2025 Hong Kong KPMG International Cooperative 46051 Part I.A A No Financial statement audit only Audits with multiple deficiencies Contract Liabilities

1 AS 2301 19 To reduce the extent of its substantive procedures for certain revenue and contract liabilities, the firm tested and placed reliance on controls. The following deficiencies were identified: • The firm selected for testing an automated control that consisted of the configuration of an information technology system to automatically perform a function based on a pre-established parameter, and the firm used a “test of one” approach to test this control. The firm’s testing of this automated control using a sample of only one instance was not sufficient because the firm did not evaluate the programming of the control or perform other procedures that would have provided sufficient appropriate audit evidence that the control was designed and operated effectively. (AS 2301.19 and .21)

Triennially Inspected 1181 KPMG 2025 Hong Kong KPMG International Cooperative 46051 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue

Triennially Inspected 1181 KPMG 2025 Hong Kong KPMG International Cooperative 46051 Part I.A A No Financial statement audit only Audits with multiple deficiencies Contract Liabilities

1 AS 2301 21 To reduce the extent of its substantive procedures for certain revenue and contract liabilities, the firm tested and placed reliance on controls. The following deficiencies were identified: • The firm selected for testing an automated control that consisted of the configuration of an information technology system to automatically perform a function based on a pre-established parameter, and the firm used a “test of one” approach to test this control. The firm’s testing of this automated control using a sample of only one instance was not sufficient because the firm did not evaluate the programming of the control or perform other procedures that would have provided sufficient appropriate audit evidence that the control was designed and operated effectively. (AS 2301.19 and .21)

Triennially Inspected 1181 KPMG 2025 Hong Kong KPMG International Cooperative 46051 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue

Triennially Inspected 1181 KPMG 2025 Hong Kong KPMG International Cooperative 46051 Part I.A A No Financial statement audit only Audits with multiple deficiencies Contract Liabilities

2 AS 1105 4 To reduce the extent of its substantive procedures for certain revenue and contract liabilities, the firm tested and placed reliance on controls. The following deficiencies were identified: • The firm did not perform procedures to evaluate the relevance and reliability of certain reports prepared by a third party that were used by the firm to substantively test this revenue and related contract liabilities. (AS 1105.04 and .06)

Triennially Inspected 1181 KPMG 2025 Hong Kong KPMG International Cooperative 46051 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue

Triennially Inspected 1181 KPMG 2025 Hong Kong KPMG International Cooperative 46051 Part I.A A No Financial statement audit only Audits with multiple deficiencies Contract Liabilities

2 AS 1105 6 To reduce the extent of its substantive procedures for certain revenue and contract liabilities, the firm tested and placed reliance on controls. The following deficiencies were identified: • The firm did not perform procedures to evaluate the relevance and reliability of certain reports prepared by a third party that were used by the firm to substantively test this revenue and related contract liabilities. (AS 1105.04 and .06)

Triennially Inspected 1181 KPMG 2025 Hong Kong KPMG International Cooperative 46051 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue

Triennially Inspected 1181 KPMG 2025 Hong Kong KPMG International Cooperative 46051 Part I.A A No Financial statement audit only Audits with multiple deficiencies Related Party Transactions

3 AS 2410 17 The firm did not identify and evaluate a departure from IFRS related to the issuer’s omission of a disclosure required by IAS 24, Related Party Disclosures. (AS 2410.17; AS 2810.30 and .31)

Triennially Inspected 1181 KPMG 2025 Hong Kong KPMG International Cooperative 46051 Part I.A A No Financial statement audit only Audits with multiple deficiencies Related Party Transactions

3 AS 2810 30 The firm did not identify and evaluate a departure from IFRS related to the issuer’s omission of a disclosure required by IAS 24, Related Party Disclosures. (AS 2410.17; AS 2810.30 and .31)

Triennially Inspected 1181 KPMG 2025 Hong Kong KPMG International Cooperative 46051 Part I.A A No Financial statement audit only Audits with multiple deficiencies Related Party Transactions

3 AS 2810 31 The firm did not identify and evaluate a departure from IFRS related to the issuer’s omission of a disclosure required by IAS 24, Related Party Disclosures. (AS 2410.17; AS 2810.30 and .31)

Triennially Inspected 1181 KPMG 2025 Hong Kong KPMG International Cooperative 46051 Part I.A B Yes Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

1 AS 1105 10 The firm selected for testing a control over the issuer’s review and approval of manual adjustments to inventory quantities. The firm used a system-generated report to make its selections for testing the operating effectiveness of this control and relied on its testing of this report from the prior year’s audit. The firm did not perform procedures to test, or identify and test any controls over, the accuracy and completeness of this report, beyond the procedures performed during the prior year’s audit and inquiry of management regarding any changes to the report since it was last tested. (AS 1105.10)

Triennially Inspected 1181 KPMG 2025 Hong Kong KPMG International Cooperative 46051 Part I.A B Yes Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

2 AS 2201 39 The firm selected for testing a control that consisted of the issuer’s reconciliation of certain inventory to the general ledger. The firm did not identify and test any controls over the accuracy and completeness of certain data that the control owners used in the operation of this control. (AS 2201.39)

Triennially Inspected 1181 KPMG 2025 Hong Kong KPMG International Cooperative 46051 Part I.A B Yes Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

3 AS 1105 10 The firm did not perform procedures to test the completeness of this data, which it also used to make its selections to test the operating effectiveness of the control. (AS 1105.10)

Triennially Inspected 1181 KPMG 2025 Hong Kong KPMG International Cooperative 46051 Part I.A B Yes Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

4 AS 2301 16 To substantively test the existence of inventory at year-end, the firm observed the counting of inventory. The sample size for these procedures was reduced through reliance on a control that the firm had selected for testing, which consisted of the issuer’s performance of periodic inventory cycle counts. The sample size the firm used to perform this inventory observation was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported, as the firm did not obtain evidence that this control was operating effectively throughout the entire period of reliance. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

Triennially Inspected 1181 KPMG 2025 Hong Kong KPMG International Cooperative 46051 Part I.A B Yes Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

4 AS 2301 18 To substantively test the existence of inventory at year-end, the firm observed the counting of inventory. The sample size for these procedures was reduced through reliance on a control that the firm had selected for testing, which consisted of the issuer’s performance of periodic inventory cycle counts. The sample size the firm used to perform this inventory observation was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported, as the firm did not obtain evidence that this control was operating effectively throughout the entire period of reliance. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

Triennially Inspected 1181 KPMG 2025 Hong Kong KPMG International Cooperative 46051 Part I.A B Yes Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

4 AS 2301 37 To substantively test the existence of inventory at year-end, the firm observed the counting of inventory. The sample size for these procedures was reduced through reliance on a control that the firm had selected for testing, which consisted of the issuer’s performance of periodic inventory cycle counts. The sample size the firm used to perform this inventory observation was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported, as the firm did not obtain evidence that this control was operating effectively throughout the entire period of reliance. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

Triennially Inspected 1181 KPMG 2025 Hong Kong KPMG International Cooperative 46051 Part I.A B Yes Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

4 AS 2315 19 To substantively test the existence of inventory at year-end, the firm observed the counting of inventory. The sample size for these procedures was reduced through reliance on a control that the firm had selected for testing, which consisted of the issuer’s performance of periodic inventory cycle counts. The sample size the firm used to perform this inventory observation was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported, as the firm did not obtain evidence that this control was operating effectively throughout the entire period of reliance. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

Triennially Inspected 1181 KPMG 2025 Hong Kong KPMG International Cooperative 46051 Part I.A B Yes Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

4 AS 2315 23 To substantively test the existence of inventory at year-end, the firm observed the counting of inventory. The sample size for these procedures was reduced through reliance on a control that the firm had selected for testing, which consisted of the issuer’s performance of periodic inventory cycle counts. The sample size the firm used to perform this inventory observation was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported, as the firm did not obtain evidence that this control was operating effectively throughout the entire period of reliance. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

Triennially Inspected 1181 KPMG 2025 Hong Kong KPMG International Cooperative 46051 Part I.A B Yes Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

4 AS 2315 23A To substantively test the existence of inventory at year-end, the firm observed the counting of inventory. The sample size for these procedures was reduced through reliance on a control that the firm had selected for testing, which consisted of the issuer’s performance of periodic inventory cycle counts. The sample size the firm used to perform this inventory observation was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported, as the firm did not obtain evidence that this control was operating effectively throughout the entire period of reliance. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

Triennially Inspected 1181 KPMG 2025 Hong Kong KPMG International Cooperative 46051 Part I.A C Yes ICFR audit only Audits with a single deficiency Related Party Transactions

1 AS 2201 39 The firm did not identify and test any controls over the issuer’s identification of related parties and relationships and transactions with related parties. (AS 2201.39)

Triennially Inspected 1274 BDO Limited 2025 Hong Kong BDO International Limited 46013 Part I.A A Yes Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

1 AS 2201 39 The firm did not identify and test any controls over the issuer’s evaluation of whether there were any terms and conditions, outside of the sales orders, that created enforceable rights and obligations, which could affect the recognition of revenue pursuant to the FASB ASC Topic 606, Revenue from Contracts with Customers. (AS 2201.39) Triennially Inspected 1274 BDO Limited 2025 Hong Kong BDO International Limited 46013 Part I.A A Yes Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

2 AS 2301 8 The firm did not perform sufficient procedures to evaluate whether the issuer recognized revenue in conformity with FASB ASC Topic 606, because it did not evaluate whether there were any terms and conditions, outside of the sales orders, that created enforceable rights and obligations, which could affect the recognition of revenue. (AS 2301.08 and .13) Triennially Inspected 1274 BDO Limited 2025 Hong Kong BDO International Limited 46013 Part I.A A Yes Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

2 AS 2301 13 The firm did not perform sufficient procedures to evaluate whether the issuer recognized revenue in conformity with FASB ASC Topic 606, because it did not evaluate whether there were any terms and conditions, outside of the sales orders, that created enforceable rights and obligations, which could affect the recognition of revenue. (AS 2301.08 and .13) Triennially Inspected 1274 BDO Limited 2025 Hong Kong BDO International Limited 46013 Part I.A A Yes Both financial statement and ICFR audits Audits with multiple deficiencies Allowance for Doubtful Accounts

3 AS 2201 42 The firm selected for testing a control that consisted of the issuer’s review of the allowance for doubtful accounts (AFDA), including the review of the AFDA methodology, which is determined on a quarterly basis. The firm did not evaluate the specific review procedures that the control owner performed to evaluate the reasonableness of the rates used to determine the AFDA, beyond reviewing the control owner’s assessment that the rates used were in compliance with the issuer’s AFDA methodology. (AS 2201.42 and .44)

Triennially Inspected 1274 BDO Limited 2025 Hong Kong BDO International Limited 46013 Part I.A A Yes Both financial statement and ICFR audits Audits with multiple deficiencies Allowance for Doubtful Accounts

3 AS 2201 44 The firm selected for testing a control that consisted of the issuer’s review of the allowance for doubtful accounts (AFDA), including the review of the AFDA methodology, which is determined on a quarterly basis. The firm did not evaluate the specific review procedures that the control owner performed to evaluate the reasonableness of the rates used to determine the AFDA, beyond reviewing the control owner’s assessment that the rates used were in compliance with the issuer’s AFDA methodology. (AS 2201.42 and .44)

4 AS 2501 21 The firm’s approach for substantively testing the issuer’s AFDA was to develop an independent expectation. The firm did not take into account (1) the requirements of an element of FASB ASC Topic 326, Financial Instruments - Credit Losses and (2) its understanding of the issuer’s process, so that its independent expectation considered the factors relevant to the estimate. Additionally, the firm did not perform procedures to demonstrate that it had a reasonable basis for the method and assumptions it used to develop its independent estimate. (AS 2501.21 and .22)

4 AS 2501 22 The firm’s approach for substantively testing the issuer’s AFDA was to develop an independent expectation. The firm did not take into account (1) the requirements of an element of FASB ASC Topic 326, Financial Instruments - Credit Losses and (2) its understanding of the issuer’s process, so that its independent expectation considered the factors relevant to the estimate. Additionally, the firm did not perform procedures to demonstrate that it had a reasonable basis for the method and assumptions it used to develop its independent estimate. (AS 2501.21 and .22)

5 AS 2201 39 The firm did not identify and test any controls over the issuer’s identification of related parties and relationships and transactions with related parties. (AS 2201.39)

Triennially Inspected 1274 BDO Limited 2025 Hong Kong BDO International Limited 46013 Part I.A B Yes Financial statement audit only Audits with multiple deficiencies Revenue

1 AS 1105 10 The firm did not test, or test any controls over, the accuracy and completeness of certain data from a report used to substantively test revenue. (AS 1105.10)

Triennially Inspected 1274 BDO Limited 2025 Hong Kong BDO International Limited 46013 Part I.A B Yes Financial statement audit only Audits with multiple deficiencies Allowance for Doubtful Accounts

2 AS 2301 8 With respect to the allowance for doubtful accounts, the firm was instructed by the lead auditor to perform certain substantive procedures to test the accounts receivable aging buckets of the component. The firm did not perform any procedures to test the component’s accounts receivable aging buckets, as instructed by the lead auditor. (AS 2301.08)

Triennially Inspected 1274 BDO Limited 2025 Hong Kong BDO International Limited 46013 Part I.A B Yes Financial statement audit only Audits with multiple deficiencies Inventory

3 AS 2301 8 With respect to certain inventory, the firm was instructed by the lead auditor to perform substantive procedures to test the valuation of the inventory, including price testing at the stock keeping unit (SKU) level, for which the firm was instructed to test every invoice that makes up the SKU category selected for testing. The firm did not test every invoice that made up the selected SKU category, as instructed by the lead auditor. (AS 2301.08)

Triennially Inspected 1274 BDO Limited 2025 Hong Kong BDO International Limited 46013 Part I.A C Yes Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

1 AS 1105 10 The firm did not test, or test any controls over, the accuracy and completeness of certain data used to substantively test revenue, beyond obtaining evidence of payment for selected transactions. (AS 1105.10) Triennially Inspected 1274 BDO Limited 2025 Hong Kong BDO International Limited 46013 Part I.A C Yes Financial statement audit only Audits with multiple deficiencies Cash and Cash Equivalents

2 AS 2310 28 The firm used an external digital confirmation platform to confirm cash but did not perform procedures to support its reliance on this digital platform’s ability to maintain control over the confirmation requests and responses for the year under audit. (AS 2310.28)

Triennially Inspected 1284 MANCERA, S.C. 2024 Mexico Ernst & Young Global Limited 46013 Part I.A A No Both financial statement and ICFR audits Audits with an incorrect opinion on the financial statements and/or ICFR Revenue

Fraud Risk

1 AS 2201 39 The issuer recognized revenue from multiple revenue sources. The following deficiencies were identified with respect to the firm’s ICFR audit: • The firm selected for testing a control that consisted of the issuer’s review of a sample of customer invoices to verify the pricing information reflected in the selected invoices. The firm did not identify and test any controls over the completeness of the population the issuer used to select invoices for review in the operation of this control. (AS 2201.39) In connection with our review, the issuer reevaluated its controls over revenue, including IT controls, and concluded that additional material weaknesses existed that had not been previously identified. The issuer subsequently reflected these additional material weaknesses in a revision to its report on ICFR, and the firm revised and reissued its report on ICFR to include these additional material weaknesses. Triennially Inspected 1284 MANCERA, S.C. 2024 Mexico Ernst & Young Global Limited 46013 Part I.A A No Both financial statement and ICFR audits Audits with an incorrect opinion on the financial statements and/or ICFR Revenue

Fraud Risk

2 AS 2201 39 The issuer recognized revenue from multiple revenue sources. The following deficiencies were identified with respect to the firm’s ICFR audit: • The firm did not identify and test any controls over certain revenue. (AS 2201.39) In connection with our review, the issuer reevaluated its controls over revenue, including IT controls, and concluded that additional material weaknesses existed that had not been previously identified. The issuer subsequently reflected these additional material weaknesses in a revision to its report on ICFR, and the firm revised and reissued its report on ICFR to include these additional material weaknesses. Triennially Inspected 1284 MANCERA, S.C. 2024 Mexico Ernst & Young Global Limited 46013 Part I.A A No Both financial statement and ICFR audits Audits with an incorrect opinion on the financial statements and/or ICFR Revenue

Fraud Risk

3 AS 2201 39 The issuer recognized revenue from multiple revenue sources. The following deficiencies were identified with respect to the firm’s ICFR audit: • The firm selected for testing two other controls that consisted of the issuer’s review of a sample of customer invoices to verify the pricing and other information reflected in the selected invoices. The firm did not identify and test any controls over the completeness of the population the issuer used to select invoices for review in the operation of these controls. (AS 2201.39) In connection with our review, the issuer reevaluated its controls over revenue, including IT controls, and concluded that additional material weaknesses existed that had not been previously identified. The issuer subsequently reflected these additional material weaknesses in a revision to its report on ICFR, and the firm revised and reissued its report on ICFR to include these additional material weaknesses. Triennially Inspected 1284 MANCERA, S.C. 2024 Mexico Ernst & Young Global Limited 46013 Part I.A A No Both financial statement and ICFR audits Audits with an incorrect opinion on the financial statements and/or ICFR Revenue

Fraud Risk

4 AS 2201 39 The issuer recognized revenue from multiple revenue sources. The following deficiencies were identified with respect to the firm’s ICFR audit: • The firm selected for testing various controls that consisted of the issuer’s review and/or reconciliation of certain system-generated data and reports used to recognize revenue and the issuer’s follow-up on missing or duplicate data files. The firm did not identify and test any controls over the accuracy and completeness of the system-generated information used in the operation of these controls. (AS 2201.39) In connection with our review, the issuer reevaluated its controls over revenue, including IT controls, and concluded that additional material weaknesses existed that had not been previously identified. The issuer subsequently reflected these additional material weaknesses in a revision to its report on ICFR, and the firm revised and reissued its report on ICFR to include these additional material weaknesses. Triennially Inspected 1284 MANCERA, S.C. 2024 Mexico Ernst & Young Global Limited 46013 Part I.A A No Both financial statement and ICFR audits Audits with an incorrect opinion on the financial statements and/or ICFR Revenue

Fraud Risk

5 AS 2201 42 The issuer recognized revenue from multiple revenue sources. The following deficiencies were identified with respect to the firm’s ICFR audit: • The firm selected for testing various automated controls that consisted of the configuration of the information technology (IT) system to automatically perform certain functions based on pre-established parameters. The firm’s testing of these automated controls was not sufficient because the firm did not evaluate the program logic of these controls, beyond obtaining certain documentation from the vendor, or perform other procedures that would have provided sufficient appropriate audit evidence that these controls were designed and operating effectively. (AS 2201.42 and .44) In connection with our review, the issuer reevaluated its controls over revenue, including IT controls, and concluded that additional material weaknesses existed that had not been previously identified. The issuer subsequently reflected these additional material weaknesses in a revision to its report on ICFR, and the firm revised and reissued its report on ICFR to include these additional material weaknesses. Triennially Inspected 1284 MANCERA, S.C. 2024 Mexico Ernst & Young Global Limited 46013 Part I.A A No Both financial statement and ICFR audits Audits with an incorrect opinion on the financial statements and/or ICFR Revenue

Fraud Risk

5 AS 2201 44 The issuer recognized revenue from multiple revenue sources. The following deficiencies were identified with respect to the firm’s ICFR audit: • The firm selected for testing various automated controls that consisted of the configuration of the information technology (IT) system to automatically perform certain functions based on pre-established parameters. The firm’s testing of these automated controls was not sufficient because the firm did not evaluate the program logic of these controls, beyond obtaining certain documentation from the vendor, or perform other procedures that would have provided sufficient appropriate audit evidence that these controls were designed and operating effectively. (AS 2201.42 and .44) In connection with our review, the issuer reevaluated its controls over revenue, including IT controls, and concluded that additional material weaknesses existed that had not been previously identified. The issuer subsequently reflected these additional material weaknesses in a revision to its report on ICFR, and the firm revised and reissued its report on ICFR to include these additional material weaknesses. Triennially Inspected 1284 MANCERA, S.C. 2024 Mexico Ernst & Young Global Limited 46013 Part I.A A No Both financial statement and ICFR audits Audits with an incorrect opinion on the financial statements and/or ICFR Revenue

Fraud Risk

6 AS 2201 39 The issuer recognized revenue from multiple revenue sources. The following deficiencies were identified with respect to the firm’s ICFR audit: • The firm did not identify and test controls that addressed certain risks of material misstatement related to certain revenue. (AS 2201.39) In connection with our review, the issuer reevaluated its controls over revenue, including IT controls, and concluded that additional material weaknesses existed that had not been previously identified. The issuer subsequently reflected these additional material weaknesses in a revision to its report on ICFR, and the firm revised and reissued its report on ICFR to include these additional material weaknesses. Triennially Inspected 1284 MANCERA, S.C. 2024 Mexico Ernst & Young Global Limited 46013 Part I.A A No Both financial statement and ICFR audits Audits with an incorrect opinion on the financial statements and/or ICFR Revenue

Fraud Risk

7 AS 2201 39 The issuer recognized revenue from multiple revenue sources. The following deficiencies were identified with respect to the firm’s ICFR audit: • The firm did not identify and test any controls over the issuer’s evaluation of certain customer contract terms to ensure that the corresponding revenue was recognized in conformity with IFRS. (AS 2201.39) In connection with our review, the issuer reevaluated its controls over revenue, including IT controls, and concluded that additional material weaknesses existed that had not been previously identified. The issuer subsequently reflected these additional material weaknesses in a revision to its report on ICFR, and the firm revised and reissued its report on ICFR to include these additional material weaknesses. Triennially Inspected 1284 MANCERA, S.C. 2024 Mexico Ernst & Young Global Limited 46013 Part I.A A No Both financial statement and ICFR audits Audits with an incorrect opinion on the financial statements and/or ICFR Revenue

Fraud Risk

8 AS 1105 10 The issuer recognized revenue from multiple revenue sources. The following deficiencies were identified with respect to the firm’s ICFR audit: • The firm selected for testing various other controls but did not perform any procedures to test, or test any controls over, the completeness of the populations from which it made its selections for testing. (AS 1105.10) In connection with our review, the issuer reevaluated its controls over revenue, including IT controls, and concluded that additional material weaknesses existed that had not been previously identified. The issuer subsequently reflected these additional material weaknesses in a revision to its report on ICFR, and the firm revised and reissued its report on ICFR to include these additional material weaknesses. Triennially Inspected 1284 MANCERA, S.C. 2024 Mexico Ernst & Young Global Limited 46013 Part I.A A No Both financial statement and ICFR audits Audits with an incorrect opinion on the financial statements and/or ICFR Revenue

Fraud Risk

9 AS 1105 10 The firm’s approach for substantively testing certain revenue included performing a software-assisted analysis to test the relationships among revenue, accounts receivable, deferred revenue, and cash receipts. The reliability of the audit evidence obtained from this analysis was dependent upon the firm’s testing of cash receipts data underlying the analysis. The firm also performed tests of details and substantive analytical procedures over the revenue using data from system-generated reports provided by the issuer. The following deficiency was identified: • With respect to the software-assisted analysis, the firm did not perform procedures to test the cash receipts data underlying the analysis. (AS 1105.10) Triennially Inspected 1284 MANCERA, S.C. 2024 Mexico Ernst & Young Global Limited 46013 Part I.A A No Both financial statement and ICFR audits Audits with an incorrect opinion on the financial statements and/or ICFR Revenue

Fraud Risk

10 AS 1105 10 The firm’s approach for substantively testing certain revenue included performing a software-assisted analysis to test the relationships among revenue, accounts receivable, deferred revenue, and cash receipts. The reliability of the audit evidence obtained from this analysis was dependent upon the firm’s testing of cash receipts data underlying the analysis. The firm also performed tests of details and substantive analytical procedures over the revenue using data from system-generated reports provided by the issuer. The following deficiency was identified: • With respect to the tests of details and substantive analytical procedures, the firm did not perform any procedures to test, or test any controls over, the accuracy and completeness of the data or system-generated reports it used to perform the procedures. (AS 1105.10; AS 2305.16) Triennially Inspected 1284 MANCERA, S.C. 2024 Mexico Ernst & Young Global Limited 46013 Part I.A A No Both financial statement and ICFR audits Audits with an incorrect opinion on the financial statements and/or ICFR Revenue

Fraud Risk

10 AS 2305 16 The firm’s approach for substantively testing certain revenue included performing a software-assisted analysis to test the relationships among revenue, accounts receivable, deferred revenue, and cash receipts. The reliability of the audit evidence obtained from this analysis was dependent upon the firm’s testing of cash receipts data underlying the analysis. The firm also performed tests of details and substantive analytical procedures over the revenue using data from system-generated reports provided by the issuer. The following deficiency was identified: • With respect to the tests of details and substantive analytical procedures, the firm did not perform any procedures to test, or test any controls over, the accuracy and completeness of the data or system-generated reports it used to perform the procedures. (AS 1105.10; AS 2305.16) Triennially Inspected 1284 MANCERA, S.C. 2024 Mexico Ernst & Young Global Limited 46013 Part I.A A No Both financial statement and ICFR audits Audits with an incorrect opinion on the financial statements and/or ICFR Revenue

Fraud Risk

11 AS 2301 8 The firm did not perform procedures to evaluate whether certain revenue was recognized in conformity with IFRS. (AS 2301.08) Triennially Inspected 1284 MANCERA, S.C. 2024 Mexico Ernst & Young Global Limited 46013 Part I.A A No Both financial statement and ICFR audits Audits with an incorrect opinion on the financial statements and/or ICFR Revenue

Fraud Risk

12 AS 1105 10 The firm’s approach for substantively testing certain other revenue consisted primarily of performing a software-assisted analysis to test the relationships among revenue, accounts receivable, and cash receipts. The reliability of the audit evidence obtained from this analysis was dependent upon the appropriateness of the data underlying the analysis. The firm included data from certain non-revenue related accounts, including expense, liability, and non-cash general ledger accounts, in the analysis. The firm did not perform sufficient procedures to evaluate whether the data used in the analysis was appropriate because it did not evaluate the implications of including certain data from these non-revenue related accounts in the analysis on the sufficiency and appropriateness of the underlying data. (AS 1105.10) Triennially Inspected 1284 MANCERA, S.C. 2024 Mexico Ernst & Young Global Limited 46013 Part I.A A No Both financial statement and ICFR audits Audits with an incorrect opinion on the financial statements and/or ICFR Journal Entries

Fraud Risk

13 AS 2401 61 The firm identified journal entries that met certain risk criteria but did not examine the underlying support for the journal entries. (AS 2401.61) Triennially Inspected 2516 Da Hua CPAs (Special General Partnership) 2025 China 46013 Part I.A A Yes Financial statement audit only Audits with multiple deficiencies Prepayments

1 AS 2310 31 To test certain prepayments, the firm sent positive confirmation requests to a sample of the issuer’s vendors. For certain positive confirmation requests for which it did not receive a response, the firm did not perform alternative procedures that provided sufficient appropriate audit evidence. (AS 2310.31)

Triennially Inspected 2516 Da Hua CPAs (Special General Partnership) 2025 China 46013 Part I.A A Yes Financial statement audit only Audits with multiple deficiencies Accrued Expenses

2 AS 2310 31 The firm was instructed by the principal auditor to perform certain procedures to test the existence of accrued expenses, which included sending positive confirmation requests to a sample of the issuer’s vendors. The following deficiency was identified: • For one confirmation request that was not returned, the firm did not perform alternative procedures that provided sufficient appropriate audit evidence that the accrued expense existed as of year end. (AS 2310.31)

Triennially Inspected 2516 Da Hua CPAs (Special General Partnership) 2025 China 46013 Part I.A A Yes Financial statement audit only Audits with multiple deficiencies Accrued Expenses

3 AS 2310 29 The firm was instructed by the principal auditor to perform certain procedures to test the existence of accrued expenses, which included sending positive confirmation requests to a sample of the issuer’s vendors. The following deficiency was identified: • The firm received electronic responses to certain confirmation requests. The firm did not consider performing procedures to address the risks associated with electronic responses, such as verifying the source and contents of the confirmation responses. (AS 2310.29)

Triennially Inspected 2516 Da Hua CPAs (Special General Partnership) 2025 China 46013 Part I.A A Yes Financial statement audit only Audits with multiple deficiencies Deferred Revenue

4 AS 2301 8 The firm was instructed by the principal auditor to perform certain procedures to test the existence of deferred revenue. The firm selected a sample of balances to test certain deferred revenue but did not perform any procedures to evaluate whether the balances represented liabilities as of year end. (AS 2301.08)

Triennially Inspected 2516 Da Hua CPAs (Special General Partnership) 2025 China 46013 Part I.A A Yes Financial statement audit only Audits with multiple deficiencies Deferred Revenue

5 AS 1105 10 The firm was instructed by the principal auditor to perform certain procedures to test the existence of deferred revenue. The firm did not perform procedures to test, or identify and test any controls over, the completeness of an issuer-prepared report from which it made certain of its selections for testing. (AS 1105.10)

Triennially Inspected 2516 Da Hua CPAs (Special General Partnership) 2025 China 46013 Part I.A B Yes Financial statement audit only Audits with multiple deficiencies Revenue

1 AS 1105 10 The firm was instructed by the principal auditor to perform year-end cut-off procedures. The firm did not perform procedures to test, or identify and test any controls over, the completeness of the system-generated report used to select samples subsequent to year end to test cut-off. (AS 1105.10)

Triennially Inspected 2516 Da Hua CPAs (Special General Partnership) 2025 China 46013 Part I.A B Yes Financial statement audit only Audits with multiple deficiencies Accounts Receivable

2 AS 1105 10 The issuer’s policy is to apply payments to the oldest outstanding accounts receivable balance first. The firm used system-generated accounts receivable aging reports to substantively test the allowance for credit losses. The firm did not perform sufficient procedures to test the accuracy of these reports because it did not perform procedures to evaluate whether any accounts receivable balances were inappropriately removed from the aging reports due to the issuer’s policy while other accounts receivable balances inappropriately remained. (AS 1105.10)

Triennially Inspected 5854 TAAD LLP 2024 United States 46013 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

1 AS 2301 8 The issuer’s invoices did not include evidence that the issuer had met its performance obligations. The firm did not perform procedures to test revenue beyond obtaining all invoices and sending positive confirmations to customers to confirm all invoice amounts. Further, for confirmations for which it did not receive a response, the firm proposed, and the issuer recorded, an adjusting journal entry to reverse revenue. (AS 2301.08 and .13) Triennially Inspected 5854 TAAD LLP 2024 United States 46013 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

1 AS 2301 13 The issuer’s invoices did not include evidence that the issuer had met its performance obligations. The firm did not perform procedures to test revenue beyond obtaining all invoices and sending positive confirmations to customers to confirm all invoice amounts. Further, for confirmations for which it did not receive a response, the firm proposed, and the issuer recorded, an adjusting journal entry to reverse revenue. (AS 2301.08 and .13) Triennially Inspected 5854 TAAD LLP 2024 United States 46013 Part I.A A No Financial statement audit only Audits with multiple deficiencies Journal Entries

Fraud Risk

2 AS 2401 61 The firm did not select journal entries and other adjustments for testing for evidence of possible material misstatement due to fraud. (AS 2401.61) Triennially Inspected 5854 TAAD LLP 2024 United States 46013 Part I.A B No Financial statement audit only Audits with a single deficiency Revenue

Fraud Risk

1 AS 2301 8 The issuer recorded certain sales transactions in accordance with FASB ASC Topic 606, Revenue from Contracts with Customers. The firm did not evaluate the appropriateness of the issuer’s accounting treatment for, and presentation of, these transactions, including the consideration of certain contrary evidence. (AS 2301.08 and .13; AS 2810.03) Triennially Inspected 5854 TAAD LLP 2024 United States 46013 Part I.A B No Financial statement audit only Audits with a single deficiency Revenue

Fraud Risk

1 AS 2301 13 The issuer recorded certain sales transactions in accordance with FASB ASC Topic 606, Revenue from Contracts with Customers. The firm did not evaluate the appropriateness of the issuer’s accounting treatment for, and presentation of, these transactions, including the consideration of certain contrary evidence. (AS 2301.08 and .13; AS 2810.03) Triennially Inspected 5854 TAAD LLP 2024 United States 46013 Part I.A B No Financial statement audit only Audits with a single deficiency Revenue

Fraud Risk

1 AS 2810 3 The issuer recorded certain sales transactions in accordance with FASB ASC Topic 606, Revenue from Contracts with Customers. The firm did not evaluate the appropriateness of the issuer’s accounting treatment for, and presentation of, these transactions, including the consideration of certain contrary evidence. (AS 2301.08 and .13; AS 2810.03) Triennially Inspected 6622 PKF Brisbane Audit 2025 Australia 46013 Part I.A A No Financial statement audit only Audits with multiple deficiencies Business Combinations

Significant Risk

1 AS 1105 A8a During the year, the issuer acquired a business and engaged an external specialist to assist in determining the fair values of the acquired assets, including certain intangible assets. The following deficiency was identified. • The firm did not perform procedures to (1) evaluate the relevance and reliability of certain external data that the company’s specialist used to develop assumptions, considered significant by the firm, and (2) test the accuracy and completeness of certain issuer-produced data that the company’s specialist used to develop other assumptions, also considered significant by the firm, all of which were used by the company’s specialist to determine the fair values of these intangible assets. (AS 1105.A8a) Triennially Inspected 6622 PKF Brisbane Audit 2025 Australia 46013 Part I.A A No Financial statement audit only Audits with multiple deficiencies Business Combinations

Significant Risk

2 AS 1105 A8b During the year, the issuer acquired a business and engaged an external specialist to assist in determining the fair values of the acquired assets, including certain intangible assets. The following deficiency was identified. • The firm did not perform procedures to evaluate the reasonableness of an assumption, considered significant by the firm, developed by the company’s specialist and used by the specialist to determine the fair values of the intangible assets, beyond determining that the selected value of the assumption was the midpoint in a range of potential assumptions from an external source used by the issuer. (AS 1105.A8b) Triennially Inspected 6622 PKF Brisbane Audit 2025 Australia 46013 Part I.A A No Financial statement audit only Audits with multiple deficiencies Business Combinations

Significant Risk

3 AS 1105 4 During the year, the issuer acquired a business and engaged an external specialist to assist in determining the fair values of the acquired assets, including certain intangible assets. The following deficiency was identified. • The firm did not perform procedures to evaluate the relevance and reliability of certain industry and other external information provided by the issuer that was used by the firm to evaluate the reasonableness of the issuer’s revenue forecast. (AS 1105.04 and .06) Triennially Inspected 6622 PKF Brisbane Audit 2025 Australia 46013 Part I.A A No Financial statement audit only Audits with multiple deficiencies Business Combinations

Significant Risk

3 AS 1105 6 During the year, the issuer acquired a business and engaged an external specialist to assist in determining the fair values of the acquired assets, including certain intangible assets. The following deficiency was identified. • The firm did not perform procedures to evaluate the relevance and reliability of certain industry and other external information provided by the issuer that was used by the firm to evaluate the reasonableness of the issuer’s revenue forecast. (AS 1105.04 and .06) Triennially Inspected 6622 PKF Brisbane Audit 2025 Australia 46013 Part I.A A No Financial statement audit only Audits with multiple deficiencies Business Combinations

Significant Risk

4 AS 2501 16 During the year, the issuer acquired a business and engaged an external specialist to assist in determining the fair values of the acquired assets, including certain intangible assets. The following deficiency was identified. • The firm did not perform sufficient procedures to evaluate the reasonableness of the issuer’s revenue forecasts, used by the company’s specialist to determine the fair values of the intangible assets, because it did not (1) perform procedures to evaluate whether the issuer had a reasonable basis for these significant assumptions and (2) take into account the issuer’s intent and ability to meet the revenue predictions, including whether the issuer has the financial resources and/or other means to meet the projections. (AS 2501.16 and .17) Triennially Inspected 6622 PKF Brisbane Audit 2025 Australia 46013 Part I.A A No Financial statement audit only Audits with multiple deficiencies Business Combinations

Significant Risk

4 AS 2501 17 During the year, the issuer acquired a business and engaged an external specialist to assist in determining the fair values of the acquired assets, including certain intangible assets. The following deficiency was identified. • The firm did not perform sufficient procedures to evaluate the reasonableness of the issuer’s revenue forecasts, used by the company’s specialist to determine the fair values of the intangible assets, because it did not (1) perform procedures to evaluate whether the issuer had a reasonable basis for these significant assumptions and (2) take into account the issuer’s intent and ability to meet the revenue predictions, including whether the issuer has the financial resources and/or other means to meet the projections. (AS 2501.16 and .17) Triennially Inspected 6622 PKF Brisbane Audit 2025 Australia 46013 Part I.A A No Financial statement audit only Audits with multiple deficiencies Cash and Cash Equivalents

5 AS 2310 28 The firm used an external digital confirmation platform to confirm cash but did not perform any procedures to support its reliance on this digital platform’s ability to maintain control over the confirmation requests and responses. (AS 2310.28)

Triennially Inspected 6622 PKF Brisbane Audit 2025 Australia 46013 Part I.A A No Financial statement audit only Audits with multiple deficiencies Related Party Transactions

6 AS 2410 12 The firm did not perform sufficient procedures to test a related party transaction because it did not (1) read the underlying documentation and evaluate whether the terms and other information about the transaction were consistent with explanations from inquiries and other audit evidence about the business purpose (or the lack thereof) of the transaction, (2) determine whether the transaction had been authorized and approved in accordance with the issuer’s established policies and procedures, and (3) determine whether any exceptions to the issuer’s established policies and procedures were granted. (AS 2410.12)

Triennially Inspected 6622 PKF Brisbane Audit 2025 Australia 46013 Part I.A B No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

1 AS 2301 8 The issuer recognized revenue from multiple revenue sources. The following deficiency was identified: • The firm did not perform any procedures to test (1) contractual arrangements to determine whether certain revenue was recorded in accordance with IFRS 15, Revenue from Contracts with Customers, and (2) whether the issuer’s performance obligations had been satisfied before revenue recognition, beyond obtaining and reviewing internally generated customer invoices. (AS 2301.08 and .13) Triennially Inspected 6622 PKF Brisbane Audit 2025 Australia 46013 Part I.A B No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

1 AS 2301 13 The issuer recognized revenue from multiple revenue sources. The following deficiency was identified: • The firm did not perform any procedures to test (1) contractual arrangements to determine whether certain revenue was recorded in accordance with IFRS 15, Revenue from Contracts with Customers, and (2) whether the issuer’s performance obligations had been satisfied before revenue recognition, beyond obtaining and reviewing internally generated customer invoices. (AS 2301.08 and .13) Triennially Inspected 6622 PKF Brisbane Audit 2025 Australia 46013 Part I.A B No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

2 AS 2301 8 The issuer recognized revenue from multiple revenue sources. The following deficiency was identified: • The firm did not perform any procedures to test certain other revenue. (AS 2301.08 and .13) Triennially Inspected 6622 PKF Brisbane Audit 2025 Australia 46013 Part I.A B No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

2 AS 2301 13 The issuer recognized revenue from multiple revenue sources. The following deficiency was identified: • The firm did not perform any procedures to test certain other revenue. (AS 2301.08 and .13) Triennially Inspected 6622 PKF Brisbane Audit 2025 Australia 46013 Part I.A B No Financial statement audit only Audits with multiple deficiencies Business Combinations

Significant Risk

3 AS 2501 7 During the year, the issuer acquired a business and engaged an external specialist to assist in determining the purchase price allocation and fair values of the acquired assets, including certain goodwill and other intangible assets. The following deficiency was identified. • The firm did not perform procedures to test the purchase price allocation and fair value of the goodwill and other intangible assets acquired in the business combination beyond obtaining and reading the valuation reports prepared by the company’s specialist and agreeing amounts from those reports to the general ledger. (AS 2501.07) Triennially Inspected 6622 PKF Brisbane Audit 2025 Australia 46013 Part I.A B No Financial statement audit only Audits with multiple deficiencies Business Combinations

Significant Risk

4 AS 1105 A10 During the year, the issuer acquired a business and engaged an external specialist to assist in determining the purchase price allocation and fair values of the acquired assets, including certain goodwill and other intangible assets. The following deficiency was identified. • The firm did not perform procedures to evaluate the work of the company’s specialist. (AS 1105.A6 - .A10) Triennially Inspected 6622 PKF Brisbane Audit 2025 Australia 46013 Part I.A B No Financial statement audit only Audits with multiple deficiencies Business Combinations

Significant Risk

4 AS 1105 A6 During the year, the issuer acquired a business and engaged an external specialist to assist in determining the purchase price allocation and fair values of the acquired assets, including certain goodwill and other intangible assets. The following deficiency was identified. • The firm did not perform procedures to evaluate the work of the company’s specialist. (AS 1105.A6 - .A10) Triennially Inspected 6622 PKF Brisbane Audit 2025 Australia 46013 Part I.A B No Financial statement audit only Audits with multiple deficiencies Business Combinations

Significant Risk

4 AS 1105 A7 During the year, the issuer acquired a business and engaged an external specialist to assist in determining the purchase price allocation and fair values of the acquired assets, including certain goodwill and other intangible assets. The following deficiency was identified. • The firm did not perform procedures to evaluate the work of the company’s specialist. (AS 1105.A6 - .A10) Triennially Inspected 6622 PKF Brisbane Audit 2025 Australia 46013 Part I.A B No Financial statement audit only Audits with multiple deficiencies Business Combinations

Significant Risk

4 AS 1105 A8 During the year, the issuer acquired a business and engaged an external specialist to assist in determining the purchase price allocation and fair values of the acquired assets, including certain goodwill and other intangible assets. The following deficiency was identified. • The firm did not perform procedures to evaluate the work of the company’s specialist. (AS 1105.A6 - .A10) Triennially Inspected 6622 PKF Brisbane Audit 2025 Australia 46013 Part I.A B No Financial statement audit only Audits with multiple deficiencies Business Combinations

Significant Risk

4 AS 1105 A9 During the year, the issuer acquired a business and engaged an external specialist to assist in determining the purchase price allocation and fair values of the acquired assets, including certain goodwill and other intangible assets. The following deficiency was identified. • The firm did not perform procedures to evaluate the work of the company’s specialist. (AS 1105.A6 - .A10) Triennially Inspected 6622 PKF Brisbane Audit 2025 Australia 46013 Part I.A C Yes Financial statement audit only Audits with multiple deficiencies Intangible Assets

Significant Risk

1 AS 2301 8 The issuer reported intangible assets and performed an assessment of those assets for possible impairment. The principal auditor instructed the firm to perform procedures to test the valuation of these assets, including an evaluation of indicators of impairment. The following deficiency was identified: • The firm did not perform procedures to evaluate whether the issuer had capitalized the costs associated with these intangible assets in accordance with IAS 38, Intangible Assets, beyond inquiry of management and reading management’s assessment of the intangible assets. (AS 2301.08 and .11) Triennially Inspected 6622 PKF Brisbane Audit 2025 Australia 46013 Part I.A C Yes Financial statement audit only Audits with multiple deficiencies Intangible Assets

Significant Risk

1 AS 2301 11 The issuer reported intangible assets and performed an assessment of those assets for possible impairment. The principal auditor instructed the firm to perform procedures to test the valuation of these assets, including an evaluation of indicators of impairment. The following deficiency was identified: • The firm did not perform procedures to evaluate whether the issuer had capitalized the costs associated with these intangible assets in accordance with IAS 38, Intangible Assets, beyond inquiry of management and reading management’s assessment of the intangible assets. (AS 2301.08 and .11) Triennially Inspected 6622 PKF Brisbane Audit 2025 Australia 46013 Part I.A C Yes Financial statement audit only Audits with multiple deficiencies Intangible Assets

Significant Risk

2 AS 2501 7 The issuer reported intangible assets and performed an assessment of those assets for possible impairment. The principal auditor instructed the firm to perform procedures to test the valuation of these assets, including an evaluation of indicators of impairment. The following deficiency was identified: • The firm did not perform procedures to test the impairment expense recorded by the issuer related to these intangible assets, beyond inquiry of management. (AS 2501.07) Triennially Inspected 6622 PKF Brisbane Audit 2025 Australia 46013 Part I.A C Yes Financial statement audit only Audits with multiple deficiencies Intangible Assets

Significant Risk

3 AS 2301 8 The issuer reported intangible assets and performed an assessment of those assets for possible impairment. The principal auditor instructed the firm to perform procedures to test the valuation of these assets, including an evaluation of indicators of impairment. The following deficiency was identified: • The firm did not perform any procedures to evaluate how management determined whether any indicators of impairment existed with respect to these intangible assets at year end. (AS 2301.08 and .11) Triennially Inspected 6622 PKF Brisbane Audit 2025 Australia 46013 Part I.A C Yes Financial statement audit only Audits with multiple deficiencies Intangible Assets

Significant Risk

3 AS 2301 11 The issuer reported intangible assets and performed an assessment of those assets for possible impairment. The principal auditor instructed the firm to perform procedures to test the valuation of these assets, including an evaluation of indicators of impairment. The following deficiency was identified: • The firm did not perform any procedures to evaluate how management determined whether any indicators of impairment existed with respect to these intangible assets at year end. (AS 2301.08 and .11) Triennially Inspected 6622 PKF Brisbane Audit 2025 Australia 46013 Part I.A C Yes Financial statement audit only Audits with multiple deficiencies Long-Lived Assets

4 AS 2301 8 The firm did not perform any procedures to evaluate whether certain assets met the definition of property, plant, and equipment in accordance with IAS 16, Property, Plant and Equipment, because the firm did not evaluate the business purpose of the assets, beyond inquiry of management. (AS 2301.08)

Triennially Inspected 286 Eide Bailly LLP 2025 United States 45999 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Allowance for Credit Losses

Significant Risk

1 AS 2201 39 The issuer developed the ACL for loans collectively evaluated for impairment using various models that were maintained by a service organization. The firm obtained a service auditor’s report for this service organization. The following deficiency was identified: • The firm did not identify and test any controls over the appropriateness of certain models that were not addressed by this service auditor’s report. (AS 2201.39) Triennially Inspected 286 Eide Bailly LLP 2025 United States 45999 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Allowance for Credit Losses

Significant Risk

2 AS 2201 42 The issuer developed the ACL for loans collectively evaluated for impairment using various models that were maintained by a service organization. The firm obtained a service auditor’s report for this service organization. The following deficiency was identified: • The firm identified certain complementary user controls related to the issuer’s validation and review of the outputs of the service organization’s models that the service auditor’s report described as necessary. The firm selected for testing a control to address the complementary user controls but did not identify that this control was not designed to satisfy the control objectives of the complementary user controls. (AS 2201.42 and .B22) Triennially Inspected 286 Eide Bailly LLP 2025 United States 45999 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Allowance for Credit Losses

Significant Risk

2 AS 2201 B22 The issuer developed the ACL for loans collectively evaluated for impairment using various models that were maintained by a service organization. The firm obtained a service auditor’s report for this service organization. The following deficiency was identified: • The firm identified certain complementary user controls related to the issuer’s validation and review of the outputs of the service organization’s models that the service auditor’s report described as necessary. The firm selected for testing a control to address the complementary user controls but did not identify that this control was not designed to satisfy the control objectives of the complementary user controls. (AS 2201.42 and .B22) Triennially Inspected 286 Eide Bailly LLP 2025 United States 45999 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Allowance for Credit Losses

Significant Risk

3 AS 2201 39 The issuer developed the ACL for loans collectively evaluated for impairment using various models that were maintained by a service organization. The firm obtained a service auditor’s report for this service organization. The following deficiency was identified: • The firm selected for testing a control that consisted of the issuer’s review of the ACL. The firm did not identify and test any controls over the accuracy and completeness of a report produced by the service organization that was used in the operation of this control. (AS 2201.39) Triennially Inspected 286 Eide Bailly LLP 2025 United States 45999 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Allowance for Credit Losses

Significant Risk

4 AS 2201 42 The issuer developed the ACL for loans collectively evaluated for impairment using various models that were maintained by a service organization. The firm obtained a service auditor’s report for this service organization. The following deficiency was identified: • The firm selected for testing a control that included the issuer’s review of certain ACL assumptions that the service organization used in its models. The firm did not perform procedures to evaluate the specific review procedures that the control owners performed to assess the reasonableness of these assumptions. (AS 2201.42 and .44) Triennially Inspected 286 Eide Bailly LLP 2025 United States 45999 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Allowance for Credit Losses

Significant Risk

4 AS 2201 44 The issuer developed the ACL for loans collectively evaluated for impairment using various models that were maintained by a service organization. The firm obtained a service auditor’s report for this service organization. The following deficiency was identified: • The firm selected for testing a control that included the issuer’s review of certain ACL assumptions that the service organization used in its models. The firm did not perform procedures to evaluate the specific review procedures that the control owners performed to assess the reasonableness of these assumptions. (AS 2201.42 and .44) Triennially Inspected 286 Eide Bailly LLP 2025 United States 45999 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Allowance for Credit Losses

Significant Risk

5 AS 2201 39 The issuer developed the ACL for loans collectively evaluated for impairment using various models that were maintained by a service organization. The firm obtained a service auditor’s report for this service organization. The following deficiency was identified: • The firm selected for testing a control that included the issuer’s review of certain ACL assumptions that the service organization used in its models. The firm did not identify and test any controls over the review of an analysis that was prepared by a company specialist and used in the operation of this control. (AS 2201.39) Triennially Inspected 286 Eide Bailly LLP 2025 United States 45999 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Allowance for Credit Losses

Significant Risk

6 AS 2201 42 The firm selected for testing certain controls over the review of changes to risk ratings, credit quality monitoring, collateral impairment analysis, and loan write-offs. The firm did not perform procedures to evaluate the review procedures that the control owner performed, including the procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44) Triennially Inspected 286 Eide Bailly LLP 2025 United States 45999 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Allowance for Credit Losses

Significant Risk

6 AS 2201 44 The firm selected for testing certain controls over the review of changes to risk ratings, credit quality monitoring, collateral impairment analysis, and loan write-offs. The firm did not perform procedures to evaluate the review procedures that the control owner performed, including the procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44) Triennially Inspected 286 Eide Bailly LLP 2025 United States 45999 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Allowance for Credit Losses

Significant Risk

7 AS 2201 39 The firm did not identify and test any, or test aspects of, controls over the accuracy and/or completeness of the loan delinquency data and certain other loan data that the issuer used in the operation of controls over the ACL the firm selected for testing. (AS 2201.39) Triennially Inspected 286 Eide Bailly LLP 2025 United States 45999 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Allowance for Credit Losses

Significant Risk

8 AS 2301 8 The firm’s approach for substantively testing the ACL was to test the issuer’s process and the firm used the work of company specialists to evaluate the appropriateness of certain of the models the issuer used to develop the ACL for loans collectively evaluated for impairment. The following deficiency was identified: • The firm used a report produced by the service organization in its substantive testing of the ACL but did not perform procedures to test, or test any controls over, the accuracy of this report. (AS 2301.08 and .11) Triennially Inspected 286 Eide Bailly LLP 2025 United States 45999 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Allowance for Credit Losses

Significant Risk

8 AS 2301 11 The firm’s approach for substantively testing the ACL was to test the issuer’s process and the firm used the work of company specialists to evaluate the appropriateness of certain of the models the issuer used to develop the ACL for loans collectively evaluated for impairment. The following deficiency was identified: • The firm used a report produced by the service organization in its substantive testing of the ACL but did not perform procedures to test, or test any controls over, the accuracy of this report. (AS 2301.08 and .11) Triennially Inspected 286 Eide Bailly LLP 2025 United States 45999 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Allowance for Credit Losses

Significant Risk

9 AS 1105 A1 The firm’s approach for substantively testing the ACL was to test the issuer’s process and the firm used the work of company specialists to evaluate the appropriateness of certain of the models the issuer used to develop the ACL for loans collectively evaluated for impairment. The following deficiency was identified: • The firm did not perform procedures to evaluate whether certain of the models the issuer used were in conformity with the requirements of GAAP and appropriate for the nature of the ACL, beyond reading the company’s specialist’s report. Further, the firm did not perform any procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1 - A.10; AS 2501.10) Triennially Inspected 286 Eide Bailly LLP 2025 United States 45999 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Allowance for Credit Losses

Significant Risk

9 AS 1105 A10 The firm’s approach for substantively testing the ACL was to test the issuer’s process and the firm used the work of company specialists to evaluate the appropriateness of certain of the models the issuer used to develop the ACL for loans collectively evaluated for impairment. The following deficiency was identified: • The firm did not perform procedures to evaluate whether certain of the models the issuer used were in conformity with the requirements of GAAP and appropriate for the nature of the ACL, beyond reading the company’s specialist’s report. Further, the firm did not perform any procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1 - A.10; AS 2501.10) Triennially Inspected 286 Eide Bailly LLP 2025 United States 45999 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Allowance for Credit Losses

Significant Risk

9 AS 1105 A2 The firm’s approach for substantively testing the ACL was to test the issuer’s process and the firm used the work of company specialists to evaluate the appropriateness of certain of the models the issuer used to develop the ACL for loans collectively evaluated for impairment. The following deficiency was identified: • The firm did not perform procedures to evaluate whether certain of the models the issuer used were in conformity with the requirements of GAAP and appropriate for the nature of the ACL, beyond reading the company’s specialist’s report. Further, the firm did not perform any procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1 - A.10; AS 2501.10) Triennially Inspected 286 Eide Bailly LLP 2025 United States 45999 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Allowance for Credit Losses

Significant Risk

9 AS 1105 A3 The firm’s approach for substantively testing the ACL was to test the issuer’s process and the firm used the work of company specialists to evaluate the appropriateness of certain of the models the issuer used to develop the ACL for loans collectively evaluated for impairment. The following deficiency was identified: • The firm did not perform procedures to evaluate whether certain of the models the issuer used were in conformity with the requirements of GAAP and appropriate for the nature of the ACL, beyond reading the company’s specialist’s report. Further, the firm did not perform any procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1 - A.10; AS 2501.10) Triennially Inspected 286 Eide Bailly LLP 2025 United States 45999 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Allowance for Credit Losses

Significant Risk

9 AS 1105 A4 The firm’s approach for substantively testing the ACL was to test the issuer’s process and the firm used the work of company specialists to evaluate the appropriateness of certain of the models the issuer used to develop the ACL for loans collectively evaluated for impairment. The following deficiency was identified: • The firm did not perform procedures to evaluate whether certain of the models the issuer used were in conformity with the requirements of GAAP and appropriate for the nature of the ACL, beyond reading the company’s specialist’s report. Further, the firm did not perform any procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1 - A.10; AS 2501.10) Triennially Inspected 286 Eide Bailly LLP 2025 United States 45999 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Allowance for Credit Losses

Significant Risk

9 AS 1105 A5 The firm’s approach for substantively testing the ACL was to test the issuer’s process and the firm used the work of company specialists to evaluate the appropriateness of certain of the models the issuer used to develop the ACL for loans collectively evaluated for impairment. The following deficiency was identified: • The firm did not perform procedures to evaluate whether certain of the models the issuer used were in conformity with the requirements of GAAP and appropriate for the nature of the ACL, beyond reading the company’s specialist’s report. Further, the firm did not perform any procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1 - A.10; AS 2501.10) Triennially Inspected 286 Eide Bailly LLP 2025 United States 45999 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Allowance for Credit Losses

Significant Risk

9 AS 1105 A6 The firm’s approach for substantively testing the ACL was to test the issuer’s process and the firm used the work of company specialists to evaluate the appropriateness of certain of the models the issuer used to develop the ACL for loans collectively evaluated for impairment. The following deficiency was identified: • The firm did not perform procedures to evaluate whether certain of the models the issuer used were in conformity with the requirements of GAAP and appropriate for the nature of the ACL, beyond reading the company’s specialist’s report. Further, the firm did not perform any procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1 - A.10; AS 2501.10) Triennially Inspected 286 Eide Bailly LLP 2025 United States 45999 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Allowance for Credit Losses

Significant Risk

9 AS 1105 A7 The firm’s approach for substantively testing the ACL was to test the issuer’s process and the firm used the work of company specialists to evaluate the appropriateness of certain of the models the issuer used to develop the ACL for loans collectively evaluated for impairment. The following deficiency was identified: • The firm did not perform procedures to evaluate whether certain of the models the issuer used were in conformity with the requirements of GAAP and appropriate for the nature of the ACL, beyond reading the company’s specialist’s report. Further, the firm did not perform any procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1 - A.10; AS 2501.10) Triennially Inspected 286 Eide Bailly LLP 2025 United States 45999 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Allowance for Credit Losses

Significant Risk

9 AS 1105 A8 The firm’s approach for substantively testing the ACL was to test the issuer’s process and the firm used the work of company specialists to evaluate the appropriateness of certain of the models the issuer used to develop the ACL for loans collectively evaluated for impairment. The following deficiency was identified: • The firm did not perform procedures to evaluate whether certain of the models the issuer used were in conformity with the requirements of GAAP and appropriate for the nature of the ACL, beyond reading the company’s specialist’s report. Further, the firm did not perform any procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1 - A.10; AS 2501.10) Triennially Inspected 286 Eide Bailly LLP 2025 United States 45999 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Allowance for Credit Losses

Significant Risk

9 AS 1105 A9 The firm’s approach for substantively testing the ACL was to test the issuer’s process and the firm used the work of company specialists to evaluate the appropriateness of certain of the models the issuer used to develop the ACL for loans collectively evaluated for impairment. The following deficiency was identified: • The firm did not perform procedures to evaluate whether certain of the models the issuer used were in conformity with the requirements of GAAP and appropriate for the nature of the ACL, beyond reading the company’s specialist’s report. Further, the firm did not perform any procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1 - A.10; AS 2501.10) Triennially Inspected 286 Eide Bailly LLP 2025 United States 45999 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Allowance for Credit Losses

Significant Risk

9 AS 2501 10 The firm’s approach for substantively testing the ACL was to test the issuer’s process and the firm used the work of company specialists to evaluate the appropriateness of certain of the models the issuer used to develop the ACL for loans collectively evaluated for impairment. The following deficiency was identified: • The firm did not perform procedures to evaluate whether certain of the models the issuer used were in conformity with the requirements of GAAP and appropriate for the nature of the ACL, beyond reading the company’s specialist’s report. Further, the firm did not perform any procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1 - A.10; AS 2501.10) Triennially Inspected 286 Eide Bailly LLP 2025 United States 45999 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Allowance for Credit Losses

Significant Risk

10 AS 2501 16 The firm’s approach for substantively testing the ACL was to test the issuer’s process and the firm used the work of company specialists to evaluate the appropriateness of certain of the models the issuer used to develop the ACL for loans collectively evaluated for impairment. The following deficiency was identified: • The firm did not perform procedures to evaluate the reasonableness of the significant assumptions used to develop the ACL, beyond reading an issuer-prepared memorandum. (AS 2501.16) Triennially Inspected 286 Eide Bailly LLP 2025 United States 45999 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Allowance for Credit Losses

Significant Risk

11 AS 1105 10 The firm’s approach for substantively testing the ACL was to test the issuer’s process and the firm used the work of company specialists to evaluate the appropriateness of certain of the models the issuer used to develop the ACL for loans collectively evaluated for impairment. The following deficiency was identified: • The firm used issuer-prepared loan delinquency data in its substantive testing of the ACL but did not perform procedures to test, or test any controls over, the accuracy of this data. (AS 1105.10) Triennially Inspected 726 Whitley Penn LLP 2025 United States 45999 Part I.A A No ICFR audit only Audits with multiple deficiencies Significant Account

Fraud Risk

1 AS 2201 42 The firm selected for testing certain controls over a significant account. For one control, the firm did not evaluate the specific procedures that the control owner performed to determine that the significant account was appropriately recognized. (AS 2201.42 and .44) Triennially Inspected 726 Whitley Penn LLP 2025 United States 45999 Part I.A A No ICFR audit only Audits with multiple deficiencies Significant Account

Fraud Risk

1 AS 2201 44 The firm selected for testing certain controls over a significant account. For one control, the firm did not evaluate the specific procedures that the control owner performed to determine that the significant account was appropriately recognized. (AS 2201.42 and .44) Triennially Inspected 726 Whitley Penn LLP 2025 United States 45999 Part I.A A No ICFR audit only Audits with multiple deficiencies Significant Account

Fraud Risk

2 AS 2201 39 The firm selected for testing certain controls over a significant account. For another control, the firm did not identify and test any controls over the accuracy and completeness of the system-generated reports used in the operation of the control. (AS 2201.39) Triennially Inspected 1309 Kesselman & Kesselman C.P.A.s 2024 Israel PricewaterhouseCoopers International Limited 45999 Part I.A A Yes Financial statement audit only Audits with a single deficiency Journal Entries

Fraud Risk

1 AS 2401 58 The firm was instructed by the principal auditor to perform procedures to test journal entries that met certain risk criteria, as determined by the principal auditor, to address a fraud risk related to management override of controls that was identified by the principal auditor. The firm did not identify and select journal entries and other adjustments for testing, as instructed by the principal auditor. (AS 2401.58) Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 45999 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Debt

1 AS 2201 42 The firm selected for testing certain controls over the issuer’s review and approval of adjustments to debt. The firm did not evaluate the review procedures that the control owners performed, including procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44) Unrelated to our review, the issuer reevaluated its accounting for certain debt and concluded that a material misstatement existed that had not been previously identified. The issuer subsequently corrected this misstatement in a restatement of its financial statements, and the firm issued an audit report on the issuer’s restated financial statements. Our procedures did not include review of any additional audit work related to the restatement. The issuer also reevaluated its controls over debt and concluded that a material weakness existed that had not been previously identified. The issuer subsequently reflected this material weakness in a revision to its report on ICFR, and the firm revised its opinion on the effectiveness of the issuer’s ICFR to express an adverse opinion. Our procedures did not include review of any additional audit work related to this material weakness.

Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 45999 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Debt

1 AS 2201 44 The firm selected for testing certain controls over the issuer’s review and approval of adjustments to debt. The firm did not evaluate the review procedures that the control owners performed, including procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44) Unrelated to our review, the issuer reevaluated its accounting for certain debt and concluded that a material misstatement existed that had not been previously identified. The issuer subsequently corrected this misstatement in a restatement of its financial statements, and the firm issued an audit report on the issuer’s restated financial statements. Our procedures did not include review of any additional audit work related to the restatement. The issuer also reevaluated its controls over debt and concluded that a material weakness existed that had not been previously identified. The issuer subsequently reflected this material weakness in a revision to its report on ICFR, and the firm revised its opinion on the effectiveness of the issuer’s ICFR to express an adverse opinion. Our procedures did not include review of any additional audit work related to this material weakness.

Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 45999 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Debt

2 AS 2810 30 The firm selected for testing certain controls over the issuer’s review and approval of adjustments to debt. The firm did not identify and evaluate a departure from IFRS related to the issuer’s accounting for, and presentation of, certain debt in conformity with IAS 32, Financial Instruments: Presentation. (AS 2810.30 and .31) Unrelated to our review, the issuer reevaluated its accounting for certain debt and concluded that a material misstatement existed that had not been previously identified. The issuer subsequently corrected this misstatement in a restatement of its financial statements, and the firm issued an audit report on the issuer’s restated financial statements. Our procedures did not include review of any additional audit work related to the restatement. The issuer also reevaluated its controls over debt and concluded that a material weakness existed that had not been previously identified. The issuer subsequently reflected this material weakness in a revision to its report on ICFR, and the firm revised its opinion on the effectiveness of the issuer’s ICFR to express an adverse opinion. Our procedures did not include review of any additional audit work related to this material weakness.

Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 45999 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Debt

2 AS 2810 31 The firm selected for testing certain controls over the issuer’s review and approval of adjustments to debt. The firm did not identify and evaluate a departure from IFRS related to the issuer’s accounting for, and presentation of, certain debt in conformity with IAS 32, Financial Instruments: Presentation. (AS 2810.30 and .31) Unrelated to our review, the issuer reevaluated its accounting for certain debt and concluded that a material misstatement existed that had not been previously identified. The issuer subsequently corrected this misstatement in a restatement of its financial statements, and the firm issued an audit report on the issuer’s restated financial statements. Our procedures did not include review of any additional audit work related to the restatement. The issuer also reevaluated its controls over debt and concluded that a material weakness existed that had not been previously identified. The issuer subsequently reflected this material weakness in a revision to its report on ICFR, and the firm revised its opinion on the effectiveness of the issuer’s ICFR to express an adverse opinion. Our procedures did not include review of any additional audit work related to this material weakness.

Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 45999 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Accounts Receivables

3 AS 2201 39 The firm selected for testing certain controls over the issuer’s review of accounts receivables and the allowance for credit losses. The firm did not identify and test any controls over the accuracy of reports used in the operation of these controls. (AS 2201.39)

Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 45999 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Journal Entries

Fraud Risk

4 AS 2401 61 For certain of the issuer’s subsidiaries, the firm did not perform any procedures to identify and select journal entries and other adjustments for testing, without having an appropriate basis for excluding those subsidiaries. (AS 2401.61) Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

1 AS 1105 10 The firm did not test, or test any controls over, the accuracy of certain system-generated reports used to substantively test revenue. (AS 1105.10) Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Accounts Receivable

2 AS 2310 29 To test accounts receivable, the firm sent positive confirmation requests to a sample of customer accounts. The firm did not consider performing procedures to address the risks associated with electronic responses, such as verifying the source and contents of the confirmation responses. (AS 2310.29)

Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Account

3 AS 1105 A1 The issuer engaged external specialists to assist in determining the fair value of a significant account at inception and at year-end. The following deficiency was identified: • The firm did not perform procedures to test the inception date fair value of the significant account, beyond obtaining and reading the company’s specialist’s report. Further, the firm did not perform procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1 - .A10; AS 2501.07)

Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Account

3 AS 1105 A10 The issuer engaged external specialists to assist in determining the fair value of a significant account at inception and at year-end. The following deficiency was identified: • The firm did not perform procedures to test the inception date fair value of the significant account, beyond obtaining and reading the company’s specialist’s report. Further, the firm did not perform procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1 - .A10; AS 2501.07)

Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Account

3 AS 1105 A2 The issuer engaged external specialists to assist in determining the fair value of a significant account at inception and at year-end. The following deficiency was identified: • The firm did not perform procedures to test the inception date fair value of the significant account, beyond obtaining and reading the company’s specialist’s report. Further, the firm did not perform procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1 - .A10; AS 2501.07)

Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Account

3 AS 1105 A3 The issuer engaged external specialists to assist in determining the fair value of a significant account at inception and at year-end. The following deficiency was identified: • The firm did not perform procedures to test the inception date fair value of the significant account, beyond obtaining and reading the company’s specialist’s report. Further, the firm did not perform procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1 - .A10; AS 2501.07)

Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Account

3 AS 1105 A4 The issuer engaged external specialists to assist in determining the fair value of a significant account at inception and at year-end. The following deficiency was identified: • The firm did not perform procedures to test the inception date fair value of the significant account, beyond obtaining and reading the company’s specialist’s report. Further, the firm did not perform procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1 - .A10; AS 2501.07)

Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Account

3 AS 1105 A5 The issuer engaged external specialists to assist in determining the fair value of a significant account at inception and at year-end. The following deficiency was identified: • The firm did not perform procedures to test the inception date fair value of the significant account, beyond obtaining and reading the company’s specialist’s report. Further, the firm did not perform procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1 - .A10; AS 2501.07)

Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Account

3 AS 1105 A6 The issuer engaged external specialists to assist in determining the fair value of a significant account at inception and at year-end. The following deficiency was identified: • The firm did not perform procedures to test the inception date fair value of the significant account, beyond obtaining and reading the company’s specialist’s report. Further, the firm did not perform procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1 - .A10; AS 2501.07)

Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Account

3 AS 1105 A7 The issuer engaged external specialists to assist in determining the fair value of a significant account at inception and at year-end. The following deficiency was identified: • The firm did not perform procedures to test the inception date fair value of the significant account, beyond obtaining and reading the company’s specialist’s report. Further, the firm did not perform procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1 - .A10; AS 2501.07)

Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Account

3 AS 1105 A8 The issuer engaged external specialists to assist in determining the fair value of a significant account at inception and at year-end. The following deficiency was identified: • The firm did not perform procedures to test the inception date fair value of the significant account, beyond obtaining and reading the company’s specialist’s report. Further, the firm did not perform procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1 - .A10; AS 2501.07)

Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Account

3 AS 1105 A9 The issuer engaged external specialists to assist in determining the fair value of a significant account at inception and at year-end. The following deficiency was identified: • The firm did not perform procedures to test the inception date fair value of the significant account, beyond obtaining and reading the company’s specialist’s report. Further, the firm did not perform procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1 - .A10; AS 2501.07)

Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Account

3 AS 2501 7 The issuer engaged external specialists to assist in determining the fair value of a significant account at inception and at year-end. The following deficiency was identified: • The firm did not perform procedures to test the inception date fair value of the significant account, beyond obtaining and reading the company’s specialist’s report. Further, the firm did not perform procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1 - .A10; AS 2501.07)

Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Account

4 AS 1105 A8b The issuer engaged external specialists to assist in determining the fair value of a significant account at inception and at year-end. The following deficiency was identified: • The firm did not perform any procedures to evaluate the reasonableness of a certain significant assumption developed and used by the company’s specialist to estimate the year-end fair value of the significant account. (AS 1105.A8b)

Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Account

5 AS 1105 A8c The issuer engaged external specialists to assist in determining the fair value of a significant account at inception and at year-end. The following deficiency was identified: • The firm did not perform sufficient procedures to evaluate whether the methodology used by the company’s specialist to develop the year-end fair value of the significant account was appropriate under the circumstances, because the firm did not evaluate whether the data and significant assumptions were appropriately applied under the applicable financial reporting framework. (AS 1105.A8c)

Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 45999 Part I.A C No Financial statement audit only Audits with multiple deficiencies Journal Entries

1 AS 2401 58 The firm did not identify and select journal entries and other adjustments for testing to address the potential for material misstatement due to fraud. (AS 2401.58)

Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 45999 Part I.A A No Financial statement audit only Audits with an incorrect opinion on the financial statements and/or ICFR Financial Statement Presentation

1 AS 2810 30 The issuer presented its financial statements in a condensed format. The firm did not identify and appropriately address that the financial statements, because they were condensed, did not present fairly in all material respects the issuer’s financial position, the results of its operations, and its cash flows in conformity with GAAP. (AS 2810.30 and .31) In connection with our review, the issuer reevaluated the presentation of its financial statements and concluded that its financial statements should not have been presented in a condensed format. The issuer subsequently presented its financial statements in a non-condensed format in a restatement, and the firm issued an audit report on the issuer’s restated financial statements. Our procedures did not include review of any additional audit work related to the restatement.

1 AS 2810 31 The issuer presented its financial statements in a condensed format. The firm did not identify and appropriately address that the financial statements, because they were condensed, did not present fairly in all material respects the issuer’s financial position, the results of its operations, and its cash flows in conformity with GAAP. (AS 2810.30 and .31) In connection with our review, the issuer reevaluated the presentation of its financial statements and concluded that its financial statements should not have been presented in a condensed format. The issuer subsequently presented its financial statements in a non-condensed format in a restatement, and the firm issued an audit report on the issuer’s restated financial statements. Our procedures did not include review of any additional audit work related to the restatement.

Fraud Risk

2 AS 1105 4 The firm did not perform procedures to evaluate the reliability of external information it used to test certain revenue, beyond comparing certain of the information to an issuer-produced report that was itself based on that external information. (AS 1105.04 and .06) Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 45999 Part I.A A No Financial statement audit only Audits with an incorrect opinion on the financial statements and/or ICFR Revenue

Fraud Risk

2 AS 1105 6 The firm did not perform procedures to evaluate the reliability of external information it used to test certain revenue, beyond comparing certain of the information to an issuer-produced report that was itself based on that external information. (AS 1105.04 and .06) Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 45999 Part I.A A No Financial statement audit only Audits with an incorrect opinion on the financial statements and/or ICFR Deferred Revenue

Fraud Risk

3 AS 2301 8 For certain other revenue and the related deferred revenue, the following deficiency was identified: • The firm did not evaluate whether the issuer was acting as a principal or as an agent for this revenue. (AS 2301.08) Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 45999 Part I.A A No Financial statement audit only Audits with an incorrect opinion on the financial statements and/or ICFR Revenue

Fraud Risk

4 AS 2301 8 For certain other revenue and the related deferred revenue, the following deficiency was identified: • The firm did not perform procedures to test a revenue transaction it selected for testing, beyond performing procedures on the related cost of goods sold. (AS 2301.08) Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 45999 Part I.A A No Financial statement audit only Audits with an incorrect opinion on the financial statements and/or ICFR Revenue

Fraud Risk

5 AS 2301 8 For certain other revenue and the related deferred revenue, the following deficiency was identified: • During the year, for another transaction, the issuer recognized certain revenue that had been previously deferred. The firm did not perform procedures, beyond a certain recalculation, to test the appropriateness of the recognition of this revenue in the current year and the continued deferral of the remaining revenue for this transaction. (AS 2301.08) Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 45999 Part I.A A No Financial statement audit only Audits with an incorrect opinion on the financial statements and/or ICFR Revenue

Fraud Risk

6 AS 2410 12 The issuer reported stock-based compensation issued to related parties. The firm did not perform procedures to test this compensation, beyond obtaining certain issuer-produced calculations. (AS 2410.12)

7 AS 2410 17 The issuer reported stock-based compensation issued to related parties. The firm did not identify and evaluate GAAP departures related to the issuer’s omission of disclosures related to this compensation that are required by FASB ASC Topic 718, Compensation—Stock Compensation. (AS 2410.17; AS 2810.30 and .31)

7 AS 2810 30 The issuer reported stock-based compensation issued to related parties. The firm did not identify and evaluate GAAP departures related to the issuer’s omission of disclosures related to this compensation that are required by FASB ASC Topic 718, Compensation—Stock Compensation. (AS 2410.17; AS 2810.30 and .31)

7 AS 2810 31 The issuer reported stock-based compensation issued to related parties. The firm did not identify and evaluate GAAP departures related to the issuer’s omission of disclosures related to this compensation that are required by FASB ASC Topic 718, Compensation—Stock Compensation. (AS 2410.17; AS 2810.30 and .31)

8 AS 2410 17 The issuer reported a related party note receivable and related party loans payable. The firm did not identify and evaluate GAAP departures related to the issuer’s omission of disclosures related to this receivable and payable that are required by FASB ASC Topic 825, Financial Instruments, and FASB ASC Topic 860, Transfers and Servicing. (AS 2410.17; AS 2810.30 and .31)

8 AS 2810 30 The issuer reported a related party note receivable and related party loans payable. The firm did not identify and evaluate GAAP departures related to the issuer’s omission of disclosures related to this receivable and payable that are required by FASB ASC Topic 825, Financial Instruments, and FASB ASC Topic 860, Transfers and Servicing. (AS 2410.17; AS 2810.30 and .31)

8 AS 2810 31 The issuer reported a related party note receivable and related party loans payable. The firm did not identify and evaluate GAAP departures related to the issuer’s omission of disclosures related to this receivable and payable that are required by FASB ASC Topic 825, Financial Instruments, and FASB ASC Topic 860, Transfers and Servicing. (AS 2410.17; AS 2810.30 and .31)

Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Transaction

1 AS 2301 8 During the year, the issuer reported a significant transaction. The following deficiency was identified: • The firm did not perform procedures to test whether the issuer appropriately accounted for certain aspects of this transaction. (AS 2301.08)

Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Transaction

2 AS 2501 7 During the year, the issuer reported a significant transaction. The following deficiency was identified: • The firm did not perform procedures to test the fair value of certain aspects of this transaction. (AS 2501.07)

Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Transaction

3 AS 1105 A6 During the year, the issuer reported a significant transaction. The following deficiency was identified: • The issuer engaged an external specialist to determine the fair value of another aspect of this transaction. The firm did not perform procedures to test that fair value, beyond obtaining and reading the valuation reports prepared by the company specialist. Further, the firm did not perform any procedures to evaluate the work of the company specialist. (AS 1105.A6 - .A10; AS 2501.07)

Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Transaction

3 AS 1105 A7 During the year, the issuer reported a significant transaction. The following deficiency was identified: • The issuer engaged an external specialist to determine the fair value of another aspect of this transaction. The firm did not perform procedures to test that fair value, beyond obtaining and reading the valuation reports prepared by the company specialist. Further, the firm did not perform any procedures to evaluate the work of the company specialist. (AS 1105.A6 - .A10; AS 2501.07)

Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Transaction

4 AS 1105 A8 During the year, the issuer reported a significant transaction. The following deficiency was identified: • The issuer engaged an external specialist to determine the fair value of another aspect of this transaction. The firm did not perform procedures to test that fair value, beyond obtaining and reading the valuation reports prepared by the company specialist. Further, the firm did not perform any procedures to evaluate the work of the company specialist. (AS 1105.A6 - .A10; AS 2501.07)

Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Transaction

4 AS 1105 A9 During the year, the issuer reported a significant transaction. The following deficiency was identified: • The issuer engaged an external specialist to determine the fair value of another aspect of this transaction. The firm did not perform procedures to test that fair value, beyond obtaining and reading the valuation reports prepared by the company specialist. Further, the firm did not perform any procedures to evaluate the work of the company specialist. (AS 1105.A6 - .A10; AS 2501.07)

Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Transaction

5 AS 1105 A10 During the year, the issuer reported a significant transaction. The following deficiency was identified: • The issuer engaged an external specialist to determine the fair value of another aspect of this transaction. The firm did not perform procedures to test that fair value, beyond obtaining and reading the valuation reports prepared by the company specialist. Further, the firm did not perform any procedures to evaluate the work of the company specialist. (AS 1105.A6 - .A10; AS 2501.07)

Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Transaction

5 AS 2501 7 During the year, the issuer reported a significant transaction. The following deficiency was identified: • The issuer engaged an external specialist to determine the fair value of another aspect of this transaction. The firm did not perform procedures to test that fair value, beyond obtaining and reading the valuation reports prepared by the company specialist. Further, the firm did not perform any procedures to evaluate the work of the company specialist. (AS 1105.A6 - .A10; AS 2501.07)

Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Transaction

6 AS 2301 8 During the year, the issuer reported a significant transaction. The following deficiency was identified: • The firm did not perform procedures to test the existence and completeness of certain aspects of this transaction. (AS 2301.08)

Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Transaction

7 AS 2810 30 During the year, the issuer reported a significant transaction. The following deficiency was identified: • The firm did not identify and evaluate GAAP departures related to the issuer’s omission of, and inaccurate, disclosures related to this significant transaction. (AS 2810.30 and .31)

Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Transaction

7 AS 2810 31 During the year, the issuer reported a significant transaction. The following deficiency was identified: • The firm did not identify and evaluate GAAP departures related to the issuer’s omission of, and inaccurate, disclosures related to this significant transaction. (AS 2810.30 and .31)

Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

8 AS 2301 41 The issuer reported several types of revenue. The following deficiency was identified: • The firm did not perform any substantive procedures to examine a material adjustment the issuer made to revenue during the course of preparing the financial statements. (AS 2301.41) Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

9 AS 2301 8 The issuer reported several types of revenue. The following deficiency was identified: • For one type of revenue, the firm did not perform procedures to evaluate whether the issuer satisfied its performance obligations before recognizing revenue. (AS 2301.08 and .13) Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

9 AS 2301 13 The issuer reported several types of revenue. The following deficiency was identified: • For one type of revenue, the firm did not perform procedures to evaluate whether the issuer satisfied its performance obligations before recognizing revenue. (AS 2301.08 and .13) Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

10 AS 2301 8 The issuer reported several types of revenue. The following deficiency was identified: • For other types of revenue, the firm did not perform procedures to evaluate whether the issuer satisfied its performance obligations, beyond obtaining evidence of cash receipts or an issuerprepared schedule in certain instances. (AS 2301.08 and .13) Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

10 AS 2301 13 The issuer reported several types of revenue. The following deficiency was identified: • For other types of revenue, the firm did not perform procedures to evaluate whether the issuer satisfied its performance obligations, beyond obtaining evidence of cash receipts or an issuerprepared schedule in certain instances. (AS 2301.08 and .13) Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Deferred Revenue

11 AS 2301 8 The firm did not perform any substantive procedures to evaluate the classification of deferred revenue as current or non-current. (AS 2301.08)

Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Deferred Revenue

Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

12 AS 2810 30 The firm did not identify and evaluate GAAP departures related to the issuer’s omission of disclosures related to revenue and deferred revenue that are required by FASB ASC Topic 606, Revenue from Contracts with Customers. (AS 2810.30 and .31) Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Deferred Revenue

Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

12 AS 2810 31 The firm did not identify and evaluate GAAP departures related to the issuer’s omission of disclosures related to revenue and deferred revenue that are required by FASB ASC Topic 606, Revenue from Contracts with Customers. (AS 2810.30 and .31) Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Journal Entries

Fraud Risk

13 AS 2401 61 The firm did not consider the characteristics of potentially fraudulent journal entries when identifying and selecting entries for testing. (AS 2401.61) Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 45999 Part I.A C No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

1 AS 2301 8 The firm did not perform any substantive procedures to test revenue. (AS 2301.08 and .13) Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 45999 Part I.A C No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

1 AS 2301 13 The firm did not perform any substantive procedures to test revenue. (AS 2301.08 and .13) Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 45999 Part I.A C No Financial statement audit only Audits with multiple deficiencies Intangible Assets

2 AS 2301 8 The firm did not perform any substantive procedures to evaluate how the issuer tested its intangible assets for potential impairment as events or changes in circumstances existed that indicated that the carrying amount of the intangible assets may not be recoverable. (AS 2301.08)

Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 45999 Part I.A C No Financial statement audit only Audits with multiple deficiencies Journal Entries

Fraud Risk

3 AS 2401 61 The firm did not consider the characteristics of potentially fraudulent journal entries when identifying and selecting entries for testing. (AS 2401.61) Triennially Inspected 6816 Elkana Amitai CPA 2024 Israel 45999 Part I.A A No Financial statement audit only Audits with multiple deficiencies Equity-Related Transactions

Fraud Risk

1 AS 2501 16 The firm’s approach for substantively testing the valuation of certain equity-related transactions was to test the issuer’s process. The firm did not perform sufficient procedures to evaluate whether the issuer had a reasonable basis for certain of the significant assumptions used to estimate the valuation of these equity-related transactions because the firm did not evaluate how the issuer considered certain relevant factors required under GAAP when developing these significant assumptions. (AS 2501.16) Triennially Inspected 6816 Elkana Amitai CPA 2024 Israel 45999 Part I.A A No Financial statement audit only Audits with multiple deficiencies Equity-Related Transactions

Fraud Risk

2 AS 2501 10 In addition, the firm did not identify and evaluate departures from GAAP related to: • the issuer’s method used to record estimated expenses associated with these transactions; (AS 2501.10) Triennially Inspected 6816 Elkana Amitai CPA 2024 Israel 45999 Part I.A A No Financial statement audit only Audits with multiple deficiencies Equity-Related Transactions

Fraud Risk

3 AS 2810 30 In addition, the firm did not identify and evaluate departures from GAAP related to: • the issuer’s omission of certain disclosures required under GAAP for these transactions. (AS 2810.30 and .31) Triennially Inspected 6816 Elkana Amitai CPA 2024 Israel 45999 Part I.A A No Financial statement audit only Audits with multiple deficiencies Equity-Related Transactions

Fraud Risk

3 AS 2810 31 In addition, the firm did not identify and evaluate departures from GAAP related to: • the issuer’s omission of certain disclosures required under GAAP for these transactions. (AS 2810.30 and .31) Triennially Inspected 6816 Elkana Amitai CPA 2024 Israel 45999 Part I.A A No Financial statement audit only Audits with multiple deficiencies Goodwill

Significant Risk

4 AS 2501 16 The issuer engaged a specialist to perform an assessment of goodwill for possible impairment. The firm’s approach for substantively testing this impairment assessment was to test the issuer’s process. The firm did not perform procedures to evaluate the reasonableness of certain significant assumptions developed by the issuer and used in this impairment analysis. (AS 2501.16) Triennially Inspected 6816 Elkana Amitai CPA 2024 Israel 45999 Part I.A A No Financial statement audit only Audits with multiple deficiencies Goodwill

Significant Risk

5 AS 2501 16 The issuer engaged a specialist to perform an assessment of goodwill for possible impairment. The firm’s approach for substantively testing this impairment assessment was to test the issuer’s process. The firm did not perform procedures to evaluate the reasonableness of certain other significant assumptions developed by the issuer and used in this impairment analysis, beyond performing a sensitivity analysis. (AS 2501.16) Triennially Inspected 6816 Elkana Amitai CPA 2024 Israel 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

1 AS 2301 8 The firm did not perform substantive procedures, beyond obtaining certain cash receipt evidence, to evaluate (1) whether the performance obligations had been satisfied before revenue was recognized and (2) the accuracy of the transaction price used to record revenue. (AS 2301.08 and .13) Triennially Inspected 6816 Elkana Amitai CPA 2024 Israel 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

1 AS 2301 13 The firm did not perform substantive procedures, beyond obtaining certain cash receipt evidence, to evaluate (1) whether the performance obligations had been satisfied before revenue was recognized and (2) the accuracy of the transaction price used to record revenue. (AS 2301.08 and .13) Triennially Inspected 6816 Elkana Amitai CPA 2024 Israel 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Goodwill

Significant Risk

2 AS 2501 10 The issuer engaged a specialist to perform an assessment of goodwill for possible impairment using cash-flow forecasts. The firm’s approach for substantively testing this impairment assessment was to test the issuer’s process. The following deficiency was identified: • The firm did not perform procedures to evaluate whether the issuer’s method to determine the fair value used in the assessment that excluded certain costs from these cash-flow forecasts was in conformity with GAAP. (AS 2501.10) Triennially Inspected 6816 Elkana Amitai CPA 2024 Israel 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Goodwill

Significant Risk

3 AS 2501 16 The issuer engaged a specialist to perform an assessment of goodwill for possible impairment using cash-flow forecasts. The firm’s approach for substantively testing this impairment assessment was to test the issuer’s process. The following deficiency was identified: • The firm did not perform sufficient procedures to evaluate the reasonableness of a significant assumption developed by the issuer because its procedures were limited to comparing this assumption with the assumption used in prior years’ impairment assessments. Further, the firm did not evaluate a significant difference between this assumption and the issuer’s historical experience. (AS 2501.16) Triennially Inspected 6816 Elkana Amitai CPA 2024 Israel 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Goodwill

Significant Risk

4 AS 2501 16 The issuer engaged a specialist to perform an assessment of goodwill for possible impairment using cash-flow forecasts. The firm’s approach for substantively testing this impairment assessment was to test the issuer’s process. The following deficiency was identified: • The firm did not perform sufficient procedures to evaluate the reasonableness of another significant assumption developed by the issuer because it did not evaluate the consistency of this assumption with historical or recent experience taking into account that this assumption was based on certain conditions or events that affected the company in the current year that may not recur in future years. (AS 2501.16) Triennially Inspected 6816 Elkana Amitai CPA 2024 Israel 45999 Part I.A B No Financial statement audit only Audits with multiple deficiencies Goodwill

Significant Risk

5 AS 1105 A8b The issuer engaged a specialist to perform an assessment of goodwill for possible impairment using cash-flow forecasts. The firm’s approach for substantively testing this impairment assessment was to test the issuer’s process. The following deficiency was identified: • The firm did not perform sufficient procedures to evaluate the reasonableness of a significant assumption developed by the company’s specialist because the firm did not perform any procedures to evaluate the reasonableness of a component of this assumption. (AS 1105.A8b) Triennially Inspected 6816 Elkana Amitai CPA 2024 Israel 45999 Part I.A C No Financial statement audit only Audits with multiple deficiencies Significant Transaction

1 AS 2810 30 During the year, the issuer entered into a significant transaction. The following deficiency was identified: • The firm did not identify and evaluate certain departures from GAAP related to the issuer’s accounting for and disclosures associated with this transaction. (AS 2810.30 and .31)

Triennially Inspected 6816 Elkana Amitai CPA 2024 Israel 45999 Part I.A C No Financial statement audit only Audits with multiple deficiencies Significant Transaction

1 AS 2810 31 During the year, the issuer entered into a significant transaction. The following deficiency was identified: • The firm did not identify and evaluate certain departures from GAAP related to the issuer’s accounting for and disclosures associated with this transaction. (AS 2810.30 and .31)

Triennially Inspected 6816 Elkana Amitai CPA 2024 Israel 45999 Part I.A C No Financial statement audit only Audits with multiple deficiencies Significant Transaction

2 AS 2301 8 During the year, the issuer entered into a significant transaction. The following deficiency was identified: • The firm did not evaluate the appropriateness of certain other aspects of the issuer’s accounting for this transaction. (AS 2301.08)

Triennially Inspected 29 Sassetti LLC 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Accounts

Significant Risk

1 AS 2301 8 The issuer reported certain significant accounts. The following deficiency was identified: • The firm did not evaluate whether the issuer accounted for certain aspects of these accounts in conformity with GAAP. (AS 2301.08 and .11) Triennially Inspected 29 Sassetti LLC 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Accounts

Significant Risk

1 AS 2301 11 The issuer reported certain significant accounts. The following deficiency was identified: • The firm did not evaluate whether the issuer accounted for certain aspects of these accounts in conformity with GAAP. (AS 2301.08 and .11) Triennially Inspected 29 Sassetti LLC 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Accounts

Significant Risk

2 AS 2501 10 The issuer reported certain significant accounts. The following deficiency was identified: • The firm did not evaluate whether the method used to develop an estimate related to one of the significant accounts was in conformity with GAAP and appropriate for the nature of the account, taking into account the firm’s understanding of the issuer and its environment. (AS 2501.10) Triennially Inspected 29 Sassetti LLC 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Accounts

Significant Risk

3 AS 2501 16 The issuer reported certain significant accounts. The following deficiency was identified: • The firm did not evaluate the reasonableness of certain significant assumptions the issuer developed and used to estimate the value of the significant accounts. (AS 2501.16) Triennially Inspected 29 Sassetti LLC 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Accounts

Significant Risk

4 AS 2501 16 The issuer reported certain significant accounts. The following deficiency was identified: • The firm did not evaluate the reasonableness of another significant assumption the issuer used to estimate one of the significant accounts, beyond comparing it to external data without evaluating the significant difference between the external data and the assumption used by the issuer. (AS 2501.16) Triennially Inspected 29 Sassetti LLC 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Accounts

Significant Risk

5 AS 2501 16 The issuer reported certain significant accounts. The following deficiency was identified: • The firm did not perform procedures to demonstrate that it had a reasonable basis for an expectation it developed to evaluate the reasonableness of a significant assumption used by the issuer to estimate the significant accounts. (AS 2501.16) Triennially Inspected 29 Sassetti LLC 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Accounts

Significant Risk

6 AS 1105 4 The issuer reported certain significant accounts. The following deficiency was identified: • The firm did not perform procedures to test the reliability of certain information it used to develop its expectation of the significant assumption. (AS 1105.04 and .06) Triennially Inspected 29 Sassetti LLC 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Accounts

Significant Risk

6 AS 1105 6 The issuer reported certain significant accounts. The following deficiency was identified: • The firm did not perform procedures to test the reliability of certain information it used to develop its expectation of the significant assumption. (AS 1105.04 and .06) Triennially Inspected 29 Sassetti LLC 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Accounts

Significant Risk

7 AS 1105 4 The issuer reported certain significant accounts. The following deficiency was identified: • The firm did not perform sufficient procedures to test the relevance of certain information used by the issuer to develop an estimate related to the significant accounts, because it did not consider certain factors related to the information. (AS 1105.04 and .06) Triennially Inspected 29 Sassetti LLC 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Accounts

Significant Risk

7 AS 1105 6 The issuer reported certain significant accounts. The following deficiency was identified: • The firm did not perform sufficient procedures to test the relevance of certain information used by the issuer to develop an estimate related to the significant accounts, because it did not consider certain factors related to the information. (AS 1105.04 and .06) Triennially Inspected 29 Sassetti LLC 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Accounts

Significant Risk

8 AS 2810 30 The issuer reported certain significant accounts. The following deficiency was identified: • The firm did not identify and evaluate a departure from GAAP related to the issuer’s omission of certain required disclosures related to one of the significant accounts. (AS 2810.30 and .31) Triennially Inspected 29 Sassetti LLC 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Accounts

Significant Risk

8 AS 2810 31 The issuer reported certain significant accounts. The following deficiency was identified: • The firm did not identify and evaluate a departure from GAAP related to the issuer’s omission of certain required disclosures related to one of the significant accounts. (AS 2810.30 and .31) Triennially Inspected 314 Meaden & Moore, Ltd. 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

1 AS 2301 8 Certain of the issuer’s revenue arrangements included multiple performance obligations. The issuer recognized revenue from certain contracts as either single performance obligations or multiple performance obligations satisfied at a point in time. The firm’s substantive procedures to test revenue consisted of selecting a sample of transactions for testing. The following deficiency was identified: • The firm did not perform any substantive procedures to evaluate the issuer’s contract terms with its customers to determine whether the issuer recognized revenue in conformity with FASB ASC Topic 606, Revenues from Contracts with Customers. (AS 2301.08 and .13) Triennially Inspected 314 Meaden & Moore, Ltd. 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

1 AS 2301 13 Certain of the issuer’s revenue arrangements included multiple performance obligations. The issuer recognized revenue from certain contracts as either single performance obligations or multiple performance obligations satisfied at a point in time. The firm’s substantive procedures to test revenue consisted of selecting a sample of transactions for testing. The following deficiency was identified: • The firm did not perform any substantive procedures to evaluate the issuer’s contract terms with its customers to determine whether the issuer recognized revenue in conformity with FASB ASC Topic 606, Revenues from Contracts with Customers. (AS 2301.08 and .13) Triennially Inspected 314 Meaden & Moore, Ltd. 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

2 AS 2301 8 Certain of the issuer’s revenue arrangements included multiple performance obligations. The issuer recognized revenue from certain contracts as either single performance obligations or multiple performance obligations satisfied at a point in time. The firm’s substantive procedures to test revenue consisted of selecting a sample of transactions for testing. The following deficiency was identified: • The firm did not sufficiently evaluate the issuer’s identification of performance obligations, because it did not evaluate (1) the issuer’s basis for concluding that the goods or services, or bundles thereof, represented single or multiple performance obligations including any ‘series’ performance obligations; and (2) whether any performance obligations met the criteria for recognition over time. (AS 2301.08 and .13) Triennially Inspected 314 Meaden & Moore, Ltd. 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

2 AS 2301 13 Certain of the issuer’s revenue arrangements included multiple performance obligations. The issuer recognized revenue from certain contracts as either single performance obligations or multiple performance obligations satisfied at a point in time. The firm’s substantive procedures to test revenue consisted of selecting a sample of transactions for testing. The following deficiency was identified: • The firm did not sufficiently evaluate the issuer’s identification of performance obligations, because it did not evaluate (1) the issuer’s basis for concluding that the goods or services, or bundles thereof, represented single or multiple performance obligations including any ‘series’ performance obligations; and (2) whether any performance obligations met the criteria for recognition over time. (AS 2301.08 and .13) Triennially Inspected 314 Meaden & Moore, Ltd. 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

3 AS 2301 8 Certain of the issuer’s revenue arrangements included multiple performance obligations. The issuer recognized revenue from certain contracts as either single performance obligations or multiple performance obligations satisfied at a point in time. The firm’s substantive procedures to test revenue consisted of selecting a sample of transactions for testing. The following deficiency was identified: • The firm did not perform any procedures to test whether performance obligations had been satisfied before revenue was recognized for all but four transactions selected for testing. (AS 2301.08 and .13) For two of these transactions, the firm did not test, or test any controls over, the completeness and accuracy of issuer-produced information used in its substantive testing. (AS 1105.10) Triennially Inspected 314 Meaden & Moore, Ltd. 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

3 AS 2301 13 Certain of the issuer’s revenue arrangements included multiple performance obligations. The issuer recognized revenue from certain contracts as either single performance obligations or multiple performance obligations satisfied at a point in time. The firm’s substantive procedures to test revenue consisted of selecting a sample of transactions for testing. The following deficiency was identified: • The firm did not perform any procedures to test whether performance obligations had been satisfied before revenue was recognized for all but four transactions selected for testing. (AS 2301.08 and .13) For two of these transactions, the firm did not test, or test any controls over, the completeness and accuracy of issuer-produced information used in its substantive testing. (AS 1105.10) Triennially Inspected 314 Meaden & Moore, Ltd. 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

4 AS 1105 10 Certain of the issuer’s revenue arrangements included multiple performance obligations. The issuer recognized revenue from certain contracts as either single performance obligations or multiple performance obligations satisfied at a point in time. The firm’s substantive procedures to test revenue consisted of selecting a sample of transactions for testing. The following deficiency was identified: • The firm did not perform any procedures to test whether performance obligations had been satisfied before revenue was recognized for all but four transactions selected for testing. (AS 2301.08 and .13) For two of these transactions, the firm did not test, or test any controls over, the completeness and accuracy of issuer-produced information used in its substantive testing. (AS 1105.10) Triennially Inspected 314 Meaden & Moore, Ltd. 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

5 AS 2315 16 Certain of the issuer’s revenue arrangements included multiple performance obligations. The issuer recognized revenue from certain contracts as either single performance obligations or multiple performance obligations satisfied at a point in time. The firm’s substantive procedures to test revenue consisted of selecting a sample of transactions for testing. The following deficiency was identified: • The firm’s sample was too small to provide sufficient appropriate audit evidence because the firm did not take into account the relevant factors in determining its sample size, including tolerable misstatement for the population, the allowance for incorrect acceptance, and the characteristics of the population. (AS 2315.16, .19, .23, and .23A) Triennially Inspected 314 Meaden & Moore, Ltd. 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

5 AS 2315 19 Certain of the issuer’s revenue arrangements included multiple performance obligations. The issuer recognized revenue from certain contracts as either single performance obligations or multiple performance obligations satisfied at a point in time. The firm’s substantive procedures to test revenue consisted of selecting a sample of transactions for testing. The following deficiency was identified: • The firm’s sample was too small to provide sufficient appropriate audit evidence because the firm did not take into account the relevant factors in determining its sample size, including tolerable misstatement for the population, the allowance for incorrect acceptance, and the characteristics of the population. (AS 2315.16, .19, .23, and .23A) Triennially Inspected 314 Meaden & Moore, Ltd. 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

5 AS 2315 23 Certain of the issuer’s revenue arrangements included multiple performance obligations. The issuer recognized revenue from certain contracts as either single performance obligations or multiple performance obligations satisfied at a point in time. The firm’s substantive procedures to test revenue consisted of selecting a sample of transactions for testing. The following deficiency was identified: • The firm’s sample was too small to provide sufficient appropriate audit evidence because the firm did not take into account the relevant factors in determining its sample size, including tolerable misstatement for the population, the allowance for incorrect acceptance, and the characteristics of the population. (AS 2315.16, .19, .23, and .23A) Triennially Inspected 314 Meaden & Moore, Ltd. 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

5 AS 2315 23A Certain of the issuer’s revenue arrangements included multiple performance obligations. The issuer recognized revenue from certain contracts as either single performance obligations or multiple performance obligations satisfied at a point in time. The firm’s substantive procedures to test revenue consisted of selecting a sample of transactions for testing. The following deficiency was identified: • The firm’s sample was too small to provide sufficient appropriate audit evidence because the firm did not take into account the relevant factors in determining its sample size, including tolerable misstatement for the population, the allowance for incorrect acceptance, and the characteristics of the population. (AS 2315.16, .19, .23, and .23A) Triennially Inspected 314 Meaden & Moore, Ltd. 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

6 AS 2301 8 The firm did not evaluate whether the issuer’s accounting for certain revenue as the principal rather than as an agent was appropriate. (AS 2301.08 and .13) Triennially Inspected 314 Meaden & Moore, Ltd. 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

6 AS 2301 13 The firm did not evaluate whether the issuer’s accounting for certain revenue as the principal rather than as an agent was appropriate. (AS 2301.08 and .13) Triennially Inspected 314 Meaden & Moore, Ltd. 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Accounts Receivable

Fraud Risk

7 AS 2310 26 The firm’s approach to testing accounts receivable included sending a positive confirmation request to the issuer’s largest customer. The firm sent the confirmation request to a respondent who was an employee of the issuer who also performed contract work for the customer, without considering the respondent’s objectivity and freedom from bias and whether the response that was received by the firm provided meaningful and appropriate evidence. (AS 2310.26 and .27) Triennially Inspected 314 Meaden & Moore, Ltd. 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Accounts Receivable

Fraud Risk

7 AS 2310 27 The firm’s approach to testing accounts receivable included sending a positive confirmation request to the issuer’s largest customer. The firm sent the confirmation request to a respondent who was an employee of the issuer who also performed contract work for the customer, without considering the respondent’s objectivity and freedom from bias and whether the response that was received by the firm provided meaningful and appropriate evidence. (AS 2310.26 and .27) Triennially Inspected 314 Meaden & Moore, Ltd. 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Accounts Receivable

Fraud Risk

8 AS 2301 8 The firm also traced one invoice due from another customer to subsequent cash receipts. The firm did not perform any procedures to test the remaining accounts receivable balance. (AS 2301.08 and .13) Triennially Inspected 314 Meaden & Moore, Ltd. 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Accounts Receivable

Fraud Risk

8 AS 2301 13 The firm also traced one invoice due from another customer to subsequent cash receipts. The firm did not perform any procedures to test the remaining accounts receivable balance. (AS 2301.08 and .13) Triennially Inspected 314 Meaden & Moore, Ltd. 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Assets

Significant Risk

9 AS 2301 8 During the year, events or changes in circumstances existed indicating that the carrying value of the significant assets may not be recoverable. The firm did not evaluate whether the issuer performed an assessment of these assets for possible impairment. (AS 2301.08; AS 2810.03) Triennially Inspected 314 Meaden & Moore, Ltd. 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Assets

Significant Risk

9 AS 2810 3 During the year, events or changes in circumstances existed indicating that the carrying value of the significant assets may not be recoverable. The firm did not evaluate whether the issuer performed an assessment of these assets for possible impairment. (AS 2301.08; AS 2810.03) Triennially Inspected 314 Meaden & Moore, Ltd. 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Assets

Significant Risk

10 AS 2301 8 The issuer developed an estimate related to certain other of these significant assets. The firm’s approach for substantively testing this estimate was to test the issuer’s process. The following deficiency was identified: • The firm did not perform any procedures, beyond inquiry, to evaluate the appropriateness of the issuer’s classification of certain significant assets. (AS 2301.08 and .11) Triennially Inspected 314 Meaden & Moore, Ltd. 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Assets

Significant Risk

10 AS 2301 11 The issuer developed an estimate related to certain other of these significant assets. The firm’s approach for substantively testing this estimate was to test the issuer’s process. The following deficiency was identified: • The firm did not perform any procedures, beyond inquiry, to evaluate the appropriateness of the issuer’s classification of certain significant assets. (AS 2301.08 and .11) Triennially Inspected 314 Meaden & Moore, Ltd. 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Assets

Significant Risk

11 AS 2501 10 The issuer developed an estimate related to certain other of these significant assets. The firm’s approach for substantively testing this estimate was to test the issuer’s process. The following deficiency was identified: • The firm did not sufficiently evaluate whether the issuer’s method used to determine an estimate related to the significant assets was in conformity with GAAP because it did not evaluate whether the method considered a certain significant assumption. (AS 2501.10) Triennially Inspected 314 Meaden & Moore, Ltd. 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Assets

Significant Risk

12 AS 2501 16 The issuer developed an estimate related to certain other of these significant assets. The firm’s approach for substantively testing this estimate was to test the issuer’s process. The following deficiency was identified: • The firm did not evaluate whether the issuer had a reasonable basis for using a certain significant assumption used to develop an estimate related to the significant assets. (AS 2501.16) Triennially Inspected 314 Meaden & Moore, Ltd. 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Assets

Significant Risk

13 AS 1105 10 The issuer developed an estimate related to certain other of these significant assets. The firm’s approach for substantively testing this estimate was to test the issuer’s process. The following deficiency was identified: • The firm did not test, or test any controls over, the accuracy and completeness of certain data used to determine the estimate. (AS 1105.10) Triennially Inspected 314 Meaden & Moore, Ltd. 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Journal Entries

Fraud Risk

14 AS 2401 61 To identify and select journal entries for testing, the firm identified fraud characteristics and obtained a list of all journal entries with these characteristics. The firm did not perform sufficient procedures to test those journal entries because it examined the underlying support for only certain of the journal entries, without having an appropriate rationale for limiting its testing to those certain journal entries. (AS 2401.61) Triennially Inspected 400 Hacker, Johnson & Smith PA 2025 United States 45981 Part I.A A No Financial statement audit only Audits with a single deficiency Certain Liabilities

1 AS 2301 8 The firm did not perform procedures to evaluate whether the issuer’s accounting for, and disclosure of, certain liabilities were in conformity with GAAP. (AS 2301.08)

Triennially Inspected 457 Haynie & Company 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue and Related Accounts

Fraud Risk

1 AS 2301 8 The firm's internal inspection program had inspected this audit and reviewed the Revenue and Related Accounts area and also identified certain of the deficiencies below. The firm did not perform any test of details to address the fraud risk related to the occurrence of certain revenue. (AS 2301.08 and .13) Triennially Inspected 457 Haynie & Company 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue and Related Accounts

Fraud Risk

1 AS 2301 13 The firm's internal inspection program had inspected this audit and reviewed the Revenue and Related Accounts area and also identified certain of the deficiencies below. The firm did not perform any test of details to address the fraud risk related to the occurrence of certain revenue. (AS 2301.08 and .13) Triennially Inspected 457 Haynie & Company 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue and Related Accounts

Fraud Risk

2 AS 1105 10 The firm's internal inspection program had inspected this audit and reviewed the Revenue and Related Accounts area and also identified certain of the deficiencies below. The firm did not perform procedures to test, or test controls over, the accuracy and completeness of certain system-generated reports that it used to test certain other revenue. (AS 1105.10) Triennially Inspected 457 Haynie & Company 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue and Related Accounts

Fraud Risk

3 AS 2301 8 The firm's internal inspection program had inspected this audit and reviewed the Revenue and Related Accounts area and also identified certain of the deficiencies below. The firm did not perform any substantive procedures to test deferred revenue. (AS 2301.08) Triennially Inspected 457 Haynie & Company 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Investments

Significant Risk

4 AS 2501 21 The firm’s approach for substantively testing the issuer’s impairment analysis for certain investments was to develop an independent expectation. The following deficiency was identified. • The firm did not perform procedures to demonstrate that it had a reasonable basis for the method and assumptions it used, including taking into account (1) the requirements of certain elements of the applicable financial reporting framework and (2) its understanding of the issuer’s process, including the issuer’s use of a flat rate for impairment, so that its independent expectation considered the factors relevant to the estimate. (AS 2501.21 and .22) Triennially Inspected 457 Haynie & Company 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Investments

Significant Risk

4 AS 2501 22 The firm’s approach for substantively testing the issuer’s impairment analysis for certain investments was to develop an independent expectation. The following deficiency was identified. • The firm did not perform procedures to demonstrate that it had a reasonable basis for the method and assumptions it used, including taking into account (1) the requirements of certain elements of the applicable financial reporting framework and (2) its understanding of the issuer’s process, including the issuer’s use of a flat rate for impairment, so that its independent expectation considered the factors relevant to the estimate. (AS 2501.21 and .22) Triennially Inspected 457 Haynie & Company 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Investments

Significant Risk

5 AS 2501 26 The firm’s approach for substantively testing the issuer’s impairment analysis for certain investments was to develop an independent expectation. The following deficiency was identified. • The firm did not evaluate the significant difference between its independent expectation and the issuer’s recorded impairment, beyond concluding that the issuer’s recorded impairment was more conservative. (AS 2501.26; AS 2810.13) Triennially Inspected 457 Haynie & Company 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Investments

Significant Risk

5 AS 2810 13 The firm’s approach for substantively testing the issuer’s impairment analysis for certain investments was to develop an independent expectation. The following deficiency was identified. • The firm did not evaluate the significant difference between its independent expectation and the issuer’s recorded impairment, beyond concluding that the issuer’s recorded impairment was more conservative. (AS 2501.26; AS 2810.13) Triennially Inspected 457 Haynie & Company 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Investments

Significant Risk

6 AS 2810 30 The firm did not identify and evaluate a departure from GAAP related to the issuer’s omission of a disclosure required by FASB ASC Topic 235, Notes to Financial Statements. (AS 2810.30 and .31) Unrelated to our review, the issuer reevaluated its disclosures for investments and determined that a disclosure was omitted. The issuer subsequently corrected this omission in a restatement of its financial statements, and the firm issued an audit report on the issuer’s restated financial statements. Triennially Inspected 457 Haynie & Company 2025 United States 45981 Part I.A A No Financial statement audit only Audits with multiple deficiencies Investments

Significant Risk

6 AS 2810 31 The firm did not identify and evaluate a departure from GAAP related to the issuer’s omission of a disclosure required by FASB ASC Topic 235, Notes to Financial Statements. (AS 2810.30 and .31) Unrelated to our review, the issuer reevaluated its disclosures for investments and determined that a disclosure was omitted. The issuer subsequently corrected this omission in a restatement of its financial statements, and the firm issued an audit report on the issuer’s restated financial statements. Triennially Inspected 457 Haynie & Company 2025 United States 45981 Part I.A B No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

1 AS 2315 16 The firm’s substantive procedures to test revenue included selecting a sample of revenue transactions for testing. The firm’s sample was not representative of the population because the firm did not select any transactions for one type of revenue, without performing procedures to determine whether all revenue transactions were homogeneous based on their characteristics. (AS 2315.16) Triennially Inspected 457 Haynie & Company 2025 United States 45981 Part I.A B No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

2 AS 2301 8 The firm did not evaluate whether the issuer’s disclosures were in compliance with the requirements of FASB Topic ASC 606, Revenue from Contracts with Customers, to disaggregate revenue into categories that depict how the nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factors. (AS 2301.08 and .13) Triennially Inspected 457 Haynie & Company 2025 United States 45981 Part I.A B No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

2 AS 2301 13 The firm did not evaluate whether the issuer’s disclosures were in compliance with the requirements of FASB Topic ASC 606, Revenue from Contracts with Customers, to disaggregate revenue into categories that depict how the nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factors. (AS 2301.08 and .13) Triennially Inspected 457 Haynie & Company 2025 United States 45981 Part I.A B No Financial statement audit only Audits with multiple deficiencies Investment

Significant Risk

3 AS 1105 A8b The issuer engaged a specialist to determine the fair value of an equity investment. The firm’s approach for substantively testing the fair value of the investment was to test the issuer’s process, and the firm used an auditor-engaged specialist to evaluate certain significant assumptions the company’s specialist used. The following deficiency was identified. • The firm did not evaluate the reasonableness of a certain significant assumption developed by the company’s specialist. (AS 1105.A8b) Triennially Inspected 457 Haynie & Company 2025 United States 45981 Part I.A B No Financial statement audit only Audits with multiple deficiencies Investment

Significant Risk

4 AS 2301 8 The issuer engaged a specialist to determine the fair value of an equity investment. The firm’s approach for substantively testing the fair value of the investment was to test the issuer’s process, and the firm used an auditor-engaged specialist to evaluate certain significant assumptions the company’s specialist used. The following deficiency was identified. • The firm did not evaluate whether this was an investment in a variable interest entity that should have been consolidated by the issuer in accordance with FASB ASC Topic 810, Consolidation. (AS 2301.08 and .11) Triennially Inspected 457 Haynie & Company 2025 United States 45981 Part I.A B No Financial statement audit only Audits with multiple deficiencies Investment

Significant Risk

4 AS 2301 11 The issuer engaged a specialist to determine the fair value of an equity investment. The firm’s approach for substantively testing the fair value of the investment was to test the issuer’s process, and the firm used an auditor-engaged specialist to evaluate certain significant assumptions the company’s specialist used. The following deficiency was identified. • The firm did not evaluate whether this was an investment in a variable interest entity that should have been consolidated by the issuer in accordance with FASB ASC Topic 810, Consolidation. (AS 2301.08 and .11) Triennially Inspected 457 Haynie & Company 2025 United States 45981 Part I.A B No Financial statement audit only Audits with multiple deficiencies Investment

Significant Risk

5 AS 2301 8 The issuer engaged a specialist to determine the fair value of an equity investment. The firm’s approach for substantively testing the fair value of the investment was to test the issuer’s process, and the firm used an auditor-engaged specialist to evaluate certain significant assumptions the company’s specialist used. The following deficiency was identified. • The firm did not evaluate whether a certain related asset was properly classified as a current asset in accordance with FASB ASC Topic 210, Balance Sheet. (AS 2301.08 and .11) Triennially Inspected 457 Haynie & Company 2025 United States 45981 Part I.A B No Financial statement audit only Audits with multiple deficiencies Investment

Significant Risk

5 AS 2301 11 The issuer engaged a specialist to determine the fair value of an equity investment. The firm’s approach for substantively testing the fair value of the investment was to test the issuer’s process, and the firm used an auditor-engaged specialist to evaluate certain significant assumptions the company’s specialist used. The following deficiency was identified. • The firm did not evaluate whether a certain related asset was properly classified as a current asset in accordance with FASB ASC Topic 210, Balance Sheet. (AS 2301.08 and .11) Triennially Inspected 457 Haynie & Company 2025 United States 45981 Part I.A B No Financial statement audit only Audits with multiple deficiencies Investment

Significant Risk

6 AS 2501 7 The issuer engaged a specialist to determine the fair value of an equity investment. The firm’s approach for substantively testing the fair value of the investment was to test the issuer’s process, and the firm used an auditor-engaged specialist to evaluate certain significant assumptions the company’s specialist used. The following deficiency was identified. • The firm did not perform procedures to test the issuer’s conclusion that no allowance was necessary for the related asset. (AS 2501.07) Triennially Inspected 3305 Forvis Mazars Certified Public Accountants 2025 China 45981 Part I.A A Yes Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

1 AS 2201 44 The principal auditor instructed the firm to use, and evaluate the quality and effectiveness of, the work performed by a third party working under the direction of management as evidence regarding the operating effectiveness of a control related to the review of inventory costing for one of the issuer’s components. The firm did not identify that the third party did not evaluate, and the firm did not perform procedures to evaluate, the review procedures that the control owners performed, including the procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.44; AS 2605.24 and .26)

Triennially Inspected 3305 Forvis Mazars Certified Public Accountants 2025 China 45981 Part I.A A Yes Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

1 AS 2605 24 The principal auditor instructed the firm to use, and evaluate the quality and effectiveness of, the work performed by a third party working under the direction of management as evidence regarding the operating effectiveness of a control related to the review of inventory costing for one of the issuer’s components. The firm did not identify that the third party did not evaluate, and the firm did not perform procedures to evaluate, the review procedures that the control owners performed, including the procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.44; AS 2605.24 and .26)

Triennially Inspected 3305 Forvis Mazars Certified Public Accountants 2025 China 45981 Part I.A A Yes Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

1 AS 2605 26 The principal auditor instructed the firm to use, and evaluate the quality and effectiveness of, the work performed by a third party working under the direction of management as evidence regarding the operating effectiveness of a control related to the review of inventory costing for one of the issuer’s components. The firm did not identify that the third party did not evaluate, and the firm did not perform procedures to evaluate, the review procedures that the control owners performed, including the procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.44; AS 2605.24 and .26)

Triennially Inspected 3305 Forvis Mazars Certified Public Accountants 2025 China 45981 Part I.A A Yes Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

2 AS 2201 44 The principal auditor instructed the firm to test the operating effectiveness of a control related to the review of the reserves for slow-moving and obsolete inventories for three of the issuer’s components. The firm did not evaluate the review procedures that the control owners performed, including the procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.44)

Triennially Inspected 3305 Forvis Mazars Certified Public Accountants 2025 China 45981 Part I.A A Yes Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

3 AS 2301 8 The principal auditor instructed the firm to test the costing of inventory at one of the issuer’s components by comparing inventory costs to vendor invoices, payroll records, labor hours, and machine hours. The firm did not perform these substantive procedures. (AS 2301.08)

Triennially Inspected 3305 Forvis Mazars Certified Public Accountants 2025 China 45981 Part I.A A Yes Both financial statement and ICFR audits Audits with multiple deficiencies Allowance for Doubtful Accounts

4 AS 2201 44 The principal auditor instructed the firm to use, and evaluate the quality and effectiveness of, the work performed by a third party working under the direction of management as evidence regarding the operating effectiveness of a control related to the review of the allowance for doubtful accounts for one of the issuer’s components. The firm did not identify that the third party did not test, and the firm did not perform procedures to test, the aspect of the control that addressed the reasonableness of the allowance for doubtful accounts. (AS 2201.44; AS 2605.24 and .26)

4 AS 2605 24 The principal auditor instructed the firm to use, and evaluate the quality and effectiveness of, the work performed by a third party working under the direction of management as evidence regarding the operating effectiveness of a control related to the review of the allowance for doubtful accounts for one of the issuer’s components. The firm did not identify that the third party did not test, and the firm did not perform procedures to test, the aspect of the control that addressed the reasonableness of the allowance for doubtful accounts. (AS 2201.44; AS 2605.24 and .26)

4 AS 2605 26 The principal auditor instructed the firm to use, and evaluate the quality and effectiveness of, the work performed by a third party working under the direction of management as evidence regarding the operating effectiveness of a control related to the review of the allowance for doubtful accounts for one of the issuer’s components. The firm did not identify that the third party did not test, and the firm did not perform procedures to test, the aspect of the control that addressed the reasonableness of the allowance for doubtful accounts. (AS 2201.44; AS 2605.24 and .26)

Triennially Inspected 3305 Forvis Mazars Certified Public Accountants 2025 China 45981 Part I.A B Yes Financial statement audit only Audits with multiple deficiencies Long-Lived Assets

Significant Risk

1 AS 1105 4 The firm was instructed by the principal auditor to evaluate the reliability of certain external information used by the issuer in its qualitative assessment of impairment of a certain long-lived asset. The firm was unable to evaluate the reliability of this information. Instead, the firm compared the information used by the issuer to other information independently obtained by the firm that it believed was comparable to information used by the issuer. The firm, however, did not perform any procedures to evaluate the reliability of the information it independently obtained. Further, the firm did not perform procedures to evaluate the relevance of this information, beyond one consideration. (AS 1105.04 and .06) Triennially Inspected 3305 Forvis Mazars Certified Public Accountants 2025 China 45981 Part I.A B Yes Financial statement audit only Audits with multiple deficiencies Long-Lived Assets

Significant Risk

1 AS 1105 6 The firm was instructed by the principal auditor to evaluate the reliability of certain external information used by the issuer in its qualitative assessment of impairment of a certain long-lived asset. The firm was unable to evaluate the reliability of this information. Instead, the firm compared the information used by the issuer to other information independently obtained by the firm that it believed was comparable to information used by the issuer. The firm, however, did not perform any procedures to evaluate the reliability of the information it independently obtained. Further, the firm did not perform procedures to evaluate the relevance of this information, beyond one consideration. (AS 1105.04 and .06) Triennially Inspected 3305 Forvis Mazars Certified Public Accountants 2025 China 45981 Part I.A B Yes Financial statement audit only Audits with multiple deficiencies Cash and Cash Equivalents

2 AS 2301 8 The firm received a positive confirmation response from a financial institution indicating that one of the cash amounts confirmed was a term deposit with an original maturity greater than three months. The firm did not perform any procedures to evaluate whether the issuer properly presented this amount as cash and cash equivalents in conformity with GAAP. (AS 2301.08)

Triennially Inspected 3305 Forvis Mazars Certified Public Accountants 2025 China 45981 Part I.A C Yes Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

1 AS 2301 8 The firm did not perform any procedures to test certain revenue. (AS 2301.08 and .13) Triennially Inspected 3305 Forvis Mazars Certified Public Accountants 2025 China 45981 Part I.A C Yes Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

1 AS 2301 13 The firm did not perform any procedures to test certain revenue. (AS 2301.08 and .13) Triennially Inspected 3305 Forvis Mazars Certified Public Accountants 2025 China 45981 Part I.A C Yes Financial statement audit only Audits with multiple deficiencies Accounts Receivable

2 AS 2310 33 To test accounts receivable and certain other revenue, the firm sent positive confirmation requests to the issuer’s customers. The firm did not perform procedures, beyond inquiry, to evaluate the nature of exceptions in one returned confirmation. (AS 2310.33)

Triennially Inspected 3305 Forvis Mazars Certified Public Accountants 2025 China 45981 Part I.A C Yes Financial statement audit only Audits with multiple deficiencies Cash and Cash Equivalents

3 AS 2301 8 The firm received positive confirmation responses from financial institutions indicating that certain of the cash amounts confirmed were term deposits with original maturities greater than three months. The firm did not perform any procedures to evaluate whether the issuer properly presented these amounts as cash and cash equivalents in conformity with GAAP. (AS 2301.08)

Triennially Inspected 6466 PwC Contadores y Auditores SAS 2024 Colombia PricewaterhouseCoopers International Limited 45981 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Significant Estimate

Significant Risk

1 AS 2201 39 The significant estimate consisted of multiple components that were valued by the issuer using various inputs, assumptions, models, and methodologies. With respect to the components of the significant estimate, the following deficiency was identified: • The firm selected for testing a control that consisted of management’s review and approval of certain models used by the issuer to estimate the valuation for the collective components. The firm did not (1) identify and test any controls over the accuracy and completeness of certain information used in the performance of the control (AS 2201.39) Triennially Inspected 6466 PwC Contadores y Auditores SAS 2024 Colombia PricewaterhouseCoopers International Limited 45981 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Significant Estimate

Significant Risk

2 AS 2201 42 The significant estimate consisted of multiple components that were valued by the issuer using various inputs, assumptions, models, and methodologies. With respect to the components of the significant estimate, the following deficiency was identified: • The firm selected for testing a control that consisted of management’s review and approval of certain models used by the issuer to estimate the valuation for the collective components. The firm did not (2) evaluate the specific review procedures that the control owners performed to evaluate the reasonableness of the models (AS 2201.42 and .44) Triennially Inspected 6466 PwC Contadores y Auditores SAS 2024 Colombia PricewaterhouseCoopers International Limited 45981 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Significant Estimate

Significant Risk

2 AS 2201 44 The significant estimate consisted of multiple components that were valued by the issuer using various inputs, assumptions, models, and methodologies. With respect to the components of the significant estimate, the following deficiency was identified: • The firm selected for testing a control that consisted of management’s review and approval of certain models used by the issuer to estimate the valuation for the collective components. The firm did not (2) evaluate the specific review procedures that the control owners performed to evaluate the reasonableness of the models (AS 2201.42 and .44) Triennially Inspected 6466 PwC Contadores y Auditores SAS 2024 Colombia PricewaterhouseCoopers International Limited 45981 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Significant Estimate

Significant Risk

3 AS 1105 10 The significant estimate consisted of multiple components that were valued by the issuer using various inputs, assumptions, models, and methodologies. With respect to the components of the significant estimate, the following deficiency was identified: • The firm selected for testing a control that consisted of management’s review and approval of certain models used by the issuer to estimate the valuation for the collective components. The firm did not (3) perform any procedures to test, or test any controls over, the completeness of the population of models from which it made its selections to test this control. (AS 1105.10) Triennially Inspected 6466 PwC Contadores y Auditores SAS 2024 Colombia PricewaterhouseCoopers International Limited 45981 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Significant Estimate

Significant Risk

4 AS 2201 39 The significant estimate consisted of multiple components that were valued by the issuer using various inputs, assumptions, models, and methodologies. With respect to the components of the significant estimate, the following deficiency was identified: • The firm did not identify and test any controls over certain other models used by the issuer to estimate the valuation for the collective components. (AS 2201.39) Triennially Inspected 6466 PwC Contadores y Auditores SAS 2024 Colombia PricewaterhouseCoopers International Limited 45981 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Significant Estimate

Significant Risk

5 AS 2201 42 The significant estimate consisted of multiple components that were valued by the issuer using various inputs, assumptions, models, and methodologies. With respect to the components of the significant estimate, the following deficiency was identified: • The firm selected for testing other controls that consisted of the issuer’s (1) review and validation of the methodologies used to develop certain assumptions used by the issuer to estimate the valuation for the collective components and (2) review and approval of the resulting assumptions. The firm did not evaluate the review procedures that the control owners performed, including the procedures to identify items for follow-up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44) Triennially Inspected 6466 PwC Contadores y Auditores SAS 2024 Colombia PricewaterhouseCoopers International Limited 45981 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Significant Estimate

Significant Risk

5 AS 2201 44 The significant estimate consisted of multiple components that were valued by the issuer using various inputs, assumptions, models, and methodologies. With respect to the components of the significant estimate, the following deficiency was identified: • The firm selected for testing other controls that consisted of the issuer’s (1) review and validation of the methodologies used to develop certain assumptions used by the issuer to estimate the valuation for the collective components and (2) review and approval of the resulting assumptions. The firm did not evaluate the review procedures that the control owners performed, including the procedures to identify items for follow-up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44) Triennially Inspected 6466 PwC Contadores y Auditores SAS 2024 Colombia PricewaterhouseCoopers International Limited 45981 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Significant Estimate

Significant Risk

6 AS 2201 39 The significant estimate consisted of multiple components that were valued by the issuer using various inputs, assumptions, models, and methodologies. With respect to the components of the significant estimate, the following deficiency was identified: • The firm did not identify and test any controls over the determination of certain assumptions used by the issuer to estimate the valuations for certain components. (AS 2201.39) Triennially Inspected 6466 PwC Contadores y Auditores SAS 2024 Colombia PricewaterhouseCoopers International Limited 45981 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Significant Estimate

Significant Risk

7 AS 2201 42 The significant estimate consisted of multiple components that were valued by the issuer using various inputs, assumptions, models, and methodologies. With respect to the components of the significant estimate, the following deficiency was identified: • The firm selected for testing another control that consisted of the issuer’s review of certain other assumptions used by the issuer to estimate the valuations for the components. The firm did not evaluate the specific review procedures that the control owners performed to evaluate the reasonableness of the assumptions. (AS 2201.42 and .44) Triennially Inspected 6466 PwC Contadores y Auditores SAS 2024 Colombia PricewaterhouseCoopers International Limited 45981 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Significant Estimate

Significant Risk

7 AS 2201 44 The significant estimate consisted of multiple components that were valued by the issuer using various inputs, assumptions, models, and methodologies. With respect to the components of the significant estimate, the following deficiency was identified: • The firm selected for testing another control that consisted of the issuer’s review of certain other assumptions used by the issuer to estimate the valuations for the components. The firm did not evaluate the specific review procedures that the control owners performed to evaluate the reasonableness of the assumptions. (AS 2201.42 and .44) Triennially Inspected 6466 PwC Contadores y Auditores SAS 2024 Colombia PricewaterhouseCoopers International Limited 45981 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Significant Estimate

Significant Risk

8 AS 2201 39 The significant estimate consisted of multiple components that were valued by the issuer using various inputs, assumptions, models, and methodologies. With respect to the components of the significant estimate, the following deficiency was identified: • The firm did not identify and test any control over the determination of an input used by the issuer to estimate the valuation for another component. (AS 2201.39) Triennially Inspected 6466 PwC Contadores y Auditores SAS 2024 Colombia PricewaterhouseCoopers International Limited 45981 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Significant Estimate

Significant Risk

9 AS 2201 39 The significant estimate consisted of multiple components that were valued by the issuer using various inputs, assumptions, models, and methodologies. With respect to the components of the significant estimate, the following deficiency was identified: • The firm selected for testing another control that consisted of the issuer’s review of another input used by the issuer to estimate the valuation for the component. The firm did not (1) identify and test any controls over the accuracy and completeness of certain data used in the operation of the control (AS 2201.39) Triennially Inspected 6466 PwC Contadores y Auditores SAS 2024 Colombia PricewaterhouseCoopers International Limited 45981 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Significant Estimate

Significant Risk

10 AS 2201 42 The significant estimate consisted of multiple components that were valued by the issuer using various inputs, assumptions, models, and methodologies. With respect to the components of the significant estimate, the following deficiency was identified: • The firm selected for testing another control that consisted of the issuer’s review of another input used by the issuer to estimate the valuation for the component. The firm did not (2) evaluate the specific review procedures that the control owners performed to evaluate the reasonableness of the input. (AS 2201.42 and .44) Triennially Inspected 6466 PwC Contadores y Auditores SAS 2024 Colombia PricewaterhouseCoopers International Limited 45981 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Significant Estimate

Significant Risk

10 AS 2201 44 The significant estimate consisted of multiple components that were valued by the issuer using various inputs, assumptions, models, and methodologies. With respect to the components of the significant estimate, the following deficiency was identified: • The firm selected for testing another control that consisted of the issuer’s review of another input used by the issuer to estimate the valuation for the component. The firm did not (2) evaluate the specific review procedures that the control owners performed to evaluate the reasonableness of the input. (AS 2201.42 and .44) Triennially Inspected 6466 PwC Contadores y Auditores SAS 2024 Colombia PricewaterhouseCoopers International Limited 45981 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Significant Estimate

Significant Risk

11 AS 2201 42 The significant estimate consisted of multiple components that were valued by the issuer using various inputs, assumptions, models, and methodologies. With respect to the components of the significant estimate, the following deficiency was identified: • The firm selected for testing another control that consisted of the issuer’s review of an element of the component, including the reasonableness of the assumptions and methodology used to estimate the valuation for the element. The firm did not evaluate the specific review procedures that the control owner performed to evaluate the reasonableness of the assumptions and methodology used to estimate the valuation for the element. (AS 2201.42 and .44) Triennially Inspected 6466 PwC Contadores y Auditores SAS 2024 Colombia PricewaterhouseCoopers International Limited 45981 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Significant Estimate

Significant Risk

11 AS 2201 44 The significant estimate consisted of multiple components that were valued by the issuer using various inputs, assumptions, models, and methodologies. With respect to the components of the significant estimate, the following deficiency was identified: • The firm selected for testing another control that consisted of the issuer’s review of an element of the component, including the reasonableness of the assumptions and methodology used to estimate the valuation for the element. The firm did not evaluate the specific review procedures that the control owner performed to evaluate the reasonableness of the assumptions and methodology used to estimate the valuation for the element. (AS 2201.42 and .44) Triennially Inspected 6466 PwC Contadores y Auditores SAS 2024 Colombia PricewaterhouseCoopers International Limited 45981 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Significant Estimate

Significant Risk

12 AS 2301 16 The significant estimate consisted of multiple components that were valued by the issuer using various inputs, assumptions, models, and methodologies. With respect to the components of the significant estimate, the following deficiency was identified: • The sample sizes the firm used in its substantive procedures to test the reasonableness of certain assumptions used by the issuer to estimate the valuation for a component were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to certain of the deficiencies in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A) Triennially Inspected 6466 PwC Contadores y Auditores SAS 2024 Colombia PricewaterhouseCoopers International Limited 45981 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Significant Estimate

Significant Risk

12 AS 2301 18 The significant estimate consisted of multiple components that were valued by the issuer using various inputs, assumptions, models, and methodologies. With respect to the components of the significant estimate, the following deficiency was identified: • The sample sizes the firm used in its substantive procedures to test the reasonableness of certain assumptions used by the issuer to estimate the valuation for a component were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to certain of the deficiencies in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A) Triennially Inspected 6466 PwC Contadores y Auditores SAS 2024 Colombia PricewaterhouseCoopers International Limited 45981 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Significant Estimate

Significant Risk

12 AS 2301 37 The significant estimate consisted of multiple components that were valued by the issuer using various inputs, assumptions, models, and methodologies. With respect to the components of the significant estimate, the following deficiency was identified: • The sample sizes the firm used in its substantive procedures to test the reasonableness of certain assumptions used by the issuer to estimate the valuation for a component were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to certain of the deficiencies in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A) Triennially Inspected 6466 PwC Contadores y Auditores SAS 2024 Colombia PricewaterhouseCoopers International Limited 45981 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Significant Estimate

Significant Risk

12 AS 2315 19 The significant estimate consisted of multiple components that were valued by the issuer using various inputs, assumptions, models, and methodologies. With respect to the components of the significant estimate, the following deficiency was identified: • The sample sizes the firm used in its substantive procedures to test the reasonableness of certain assumptions used by the issuer to estimate the valuation for a component were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to certain of the deficiencies in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A) Triennially Inspected 6466 PwC Contadores y Auditores SAS 2024 Colombia PricewaterhouseCoopers International Limited 45981 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Significant Estimate

Significant Risk

12 AS 2315 23 The significant estimate consisted of multiple components that were valued by the issuer using various inputs, assumptions, models, and methodologies. With respect to the components of the significant estimate, the following deficiency was identified: • The sample sizes the firm used in its substantive procedures to test the reasonableness of certain assumptions used by the issuer to estimate the valuation for a component were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to certain of the deficiencies in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A) Triennially Inspected 6466 PwC Contadores y Auditores SAS 2024 Colombia PricewaterhouseCoopers International Limited 45981 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Significant Estimate

Significant Risk

12 AS 2315 23A The significant estimate consisted of multiple components that were valued by the issuer using various inputs, assumptions, models, and methodologies. With respect to the components of the significant estimate, the following deficiency was identified: • The sample sizes the firm used in its substantive procedures to test the reasonableness of certain assumptions used by the issuer to estimate the valuation for a component were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to certain of the deficiencies in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A) Triennially Inspected 6466 PwC Contadores y Auditores SAS 2024 Colombia PricewaterhouseCoopers International Limited 45981 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Significant Estimate

Significant Risk

13 AS 2315 24 The significant estimate consisted of multiple components that were valued by the issuer using various inputs, assumptions, models, and methodologies. With respect to the components of the significant estimate, the following deficiency was identified: • The firm’s approach for testing the valuation for the component was to limit its substantive testing to certain balances over a specified threshold. The firm did not perform any procedures to substantively test the balances below the threshold. (AS 2315.24) Triennially Inspected 6466 PwC Contadores y Auditores SAS 2024 Colombia PricewaterhouseCoopers International Limited 45981 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Significant Estimate

Significant Risk

14 AS 2301 8 The significant estimate consisted of multiple components that were valued by the issuer using various inputs, assumptions, models, and methodologies. With respect to the components of the significant estimate, the following deficiency was identified: • The firm did not perform sufficient procedures to evaluate the reasonableness of certain assumptions used by the issuer to estimate the valuation for the component because it did not evaluate certain exceptions identified while testing the assumptions. (AS 2301.08 and .11; AS 2810.03) Triennially Inspected 6466 PwC Contadores y Auditores SAS 2024 Colombia PricewaterhouseCoopers International Limited 45981 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Significant Estimate

Significant Risk

14 AS 2301 11 The significant estimate consisted of multiple components that were valued by the issuer using various inputs, assumptions, models, and methodologies. With respect to the components of the significant estimate, the following deficiency was identified: • The firm did not perform sufficient procedures to evaluate the reasonableness of certain assumptions used by the issuer to estimate the valuation for the component because it did not evaluate certain exceptions identified while testing the assumptions. (AS 2301.08 and .11; AS 2810.03) Triennially Inspected 6466 PwC Contadores y Auditores SAS 2024 Colombia PricewaterhouseCoopers International Limited 45981 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Significant Estimate

Significant Risk

14 AS 2810 3 The significant estimate consisted of multiple components that were valued by the issuer using various inputs, assumptions, models, and methodologies. With respect to the components of the significant estimate, the following deficiency was identified: • The firm did not perform sufficient procedures to evaluate the reasonableness of certain assumptions used by the issuer to estimate the valuation for the component because it did not evaluate certain exceptions identified while testing the assumptions. (AS 2301.08 and .11; AS 2810.03) Triennially Inspected 6466 PwC Contadores y Auditores SAS 2024 Colombia PricewaterhouseCoopers International Limited 45981 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Significant Estimate

Significant Risk

15 AS 2301 8 The significant estimate consisted of multiple components that were valued by the issuer using various inputs, assumptions, models, and methodologies. With respect to the components of the significant estimate, the following deficiency was identified: • The firm did not perform procedures to evaluate whether the issuer’s presentation and disclosure and valuation for a component was in conformity with the relevant financial reporting framework. (AS 2301.08) Triennially Inspected 6466 PwC Contadores y Auditores SAS 2024 Colombia PricewaterhouseCoopers International Limited 45981 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Financial Instruments

16 AS 2301 8 The firm did not perform any substantive procedures to test the completeness of certain financial instruments. (AS 2301.08)

Triennially Inspected 1350 PricewaterhouseCoopers Reviseurs d'Entreprises 2024 Belgium PricewaterhouseCoopers International Limited 45971 Part I.A A Yes ICFR audit only Audits with multiple deficiencies Journal Entries

Fraud Risk

1 AS 2201 42 The firm was instructed by the principal auditor to test two controls over manual journal entries that consisted of the issuer’s review and approval of the journal entries. The firm did not sufficiently test the design and operating effectiveness of these controls because it did not test certain attributes of the controls related to (1) an additional review of journal entries created or posted by the controller and (2) the attachment of supporting documentation to all journal entry vouchers to facilitate the control owner’s review of the journal entries. (AS 2201.42 and .44) Triennially Inspected 1350 PricewaterhouseCoopers Reviseurs d'Entreprises 2024 Belgium PricewaterhouseCoopers International Limited 45971 Part I.A A Yes ICFR audit only Audits with multiple deficiencies Journal Entries

Fraud Risk

1 AS 2201 44 The firm was instructed by the principal auditor to test two controls over manual journal entries that consisted of the issuer’s review and approval of the journal entries. The firm did not sufficiently test the design and operating effectiveness of these controls because it did not test certain attributes of the controls related to (1) an additional review of journal entries created or posted by the controller and (2) the attachment of supporting documentation to all journal entry vouchers to facilitate the control owner’s review of the journal entries. (AS 2201.42 and .44) Triennially Inspected 1368 BDO South Africa Inc. 2024 South Africa BDO International Limited 45971 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Long-Lived Assets

1 AS 2201 44 The firm's internal inspection program had inspected this audit and reviewed Long-Lived Assets but did not identify the deficiency below. The issuer engaged external specialists to review and compile technical reports on its mineral reserves and resources (“reserve estimates”) and develop a life-of-mine (LOM) plan for each mining site, which were then used in the (1) calculation of depreciation and (2) impairment analysis of long-lived assets. The company’s specialists used financial and non-financial data and assumptions prepared by the issuer and/or obtained from external sources to develop the reserve estimates and LOM plans. The firm selected for testing certain controls over long-lived assets that consisted of the issuer’s reviews of (1) fixed asset register reconciliations, (2) asset status reports, and (3) the LOM plans and technical reports developed/compiled by the company’s specialists. The firm did not evaluate the review procedures that the control owners performed, including the procedures to identify items for follow-up and the procedures to determine whether those items were appropriately resolved. (AS 2201.44)

Triennially Inspected 1368 BDO South Africa Inc. 2024 South Africa BDO International Limited 45971 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Long-Lived Assets

2 AS 1105 A8a The firm's internal inspection program had inspected this audit and reviewed Long-Lived Assets but did not identify the deficiency below. The issuer engaged external specialists to review and compile technical reports on its mineral reserves and resources (“reserve estimates”) and develop a life-of-mine (LOM) plan for each mining site, which were then used in the (1) calculation of depreciation and (2) impairment analysis of long-lived assets. The company’s specialists used financial and non-financial data and assumptions prepared by the issuer and/or obtained from external sources to develop the reserve estimates and LOM plans. The firm’s approach for substantively testing long-lived assets associated with the issuer’s reserve estimates and LOM plans, as developed by the company’s specialists, was to test the issuer’s process. The following deficiency was identified: • The firm did not (1) test the accuracy and completeness of non-financial data prepared by the issuer and (2) evaluate the relevance and reliability of external non-financial data, all of which were used by the company’s specialist to develop the LOM plan assumptions, which were used to compute depreciation expense. (AS 1105.A8a)

3 AS 1105 A8b The firm's internal inspection program had inspected this audit and reviewed Long-Lived Assets but did not identify the deficiency below. The issuer engaged external specialists to review and compile technical reports on its mineral reserves and resources (“reserve estimates”) and develop a life-of-mine (LOM) plan for each mining site, which were then used in the (1) calculation of depreciation and (2) impairment analysis of long-lived assets. The company’s specialists used financial and non-financial data and assumptions prepared by the issuer and/or obtained from external sources to develop the reserve estimates and LOM plans. The firm’s approach for substantively testing long-lived assets associated with the issuer’s reserve estimates and LOM plans, as developed by the company’s specialists, was to test the issuer’s process. The following deficiency was identified: • The firm did not evaluate the reasonableness of the LOM plans, which were considered significant assumptions by the firm, developed by the company’s specialists, and used to compute depreciation expense. (AS 1105.A8b)

4 AS 2501 16 The firm's internal inspection program had inspected this audit and reviewed Long-Lived Assets but did not identify the deficiency below. The issuer engaged external specialists to review and compile technical reports on its mineral reserves and resources (“reserve estimates”) and develop a life-of-mine (LOM) plan for each mining site, which were then used in the (1) calculation of depreciation and (2) impairment analysis of long-lived assets. The company’s specialists used financial and non-financial data and assumptions prepared by the issuer and/or obtained from external sources to develop the reserve estimates and LOM plans. The firm’s approach for substantively testing long-lived assets associated with the issuer’s reserve estimates and LOM plans, as developed by the company’s specialists, was to test the issuer’s process. The following deficiency was identified: • The firm did not evaluate the reasonableness of another significant non-financial assumption developed by the issuer and used by the company’s specialists to develop the reserve estimates beyond evaluating its consistency with the issuer’s budget. (AS 2501.16)

5 AS 1105 A8c The firm's internal inspection program had inspected this audit and reviewed Long-Lived Assets but did not identify the deficiency below. The issuer engaged external specialists to review and compile technical reports on its mineral reserves and resources (“reserve estimates”) and develop a life-of-mine (LOM) plan for each mining site, which were then used in the (1) calculation of depreciation and (2) impairment analysis of long-lived assets. The company’s specialists used financial and non-financial data and assumptions prepared by the issuer and/or obtained from external sources to develop the reserve estimates and LOM plans. The firm’s approach for substantively testing long-lived assets associated with the issuer’s reserve estimates and LOM plans, as developed by the company’s specialists, was to test the issuer’s process. The following deficiency was identified: • The firm did not evaluate whether the methods used by the company’s specialists to develop the reserve estimates and LOM plans were appropriate under the circumstances, taking into account the requirements of the applicable financial reporting framework. (AS 1105.A8c)

6 AS 2301 8 The firm's internal inspection program had inspected this audit and reviewed Long-Lived Assets but did not identify the deficiency below. The issuer engaged external specialists to review and compile technical reports on its mineral reserves and resources (“reserve estimates”) and develop a life-of-mine (LOM) plan for each mining site, which were then used in the (1) calculation of depreciation and (2) impairment analysis of long-lived assets. The company’s specialists used financial and non-financial data and assumptions prepared by the issuer and/or obtained from external sources to develop the reserve estimates and LOM plans. The firm’s approach for substantively testing long-lived assets associated with the issuer’s reserve estimates and LOM plans, as developed by the company’s specialists, was to test the issuer’s process. The following deficiency was identified: • The firm did not perform procedures to test the accuracy of the dates in which long-lived assets were placed in service and the locations of those assets, which were inputs used to compute depreciation expense. (AS 2301.08)

7 AS 2310 26 The firm sent confirmation requests via email to contacts at financial institutions for certain of the issuer’s bank accounts as part of its substantive testing of cash and cash equivalents, and the email address for each contact was provided by the issuer. The firm received the responses for all confirmation requests sent via email. The following deficiency was identified: • The firm did not perform procedures to determine whether the confirmation requests were directed to third parties who were knowledgeable about the information to be confirmed. (AS 2310.26)

8 AS 2310 29 The firm sent confirmation requests via email to contacts at financial institutions for certain of the issuer’s bank accounts as part of its substantive testing of cash and cash equivalents, and the email address for each contact was provided by the issuer. The firm received the responses for all confirmation requests sent via email. The following deficiency was identified: • The firm did not consider performing procedures to address the risks associated with electronic responses, such as verifying the source and contents of the confirmation responses. (AS 2310.29)

Triennially Inspected 6413 ZH CPA, LLC 2025 United States 45971 Part I.A A No Financial statement audit only Audits with multiple deficiencies Investment

Significant Risk

1 AS 1105 A1 The issuer recorded an investment at fair value that was determined, in part, based on assumptions that were developed by the company’s specialists. The firm’s approach for testing the fair value of the investment was to develop an independent expectation of the estimate using certain significant assumptions that were developed by the company’s specialists. The following deficiency was identified: • The firm did not perform procedures to evaluate the reasonableness of certain of these significant assumptions developed by one of the company’s specialists, beyond reading the company’s specialist’s valuation reports, inspecting certain contracts, and inquiring of management. Further, the firm did not perform any procedures, beyond inquiring of management, with respect to its use of this company’s specialist’s work as audit evidence. (AS 1105.A1 - .A10; AS 2501.16) Triennially Inspected 6413 ZH CPA, LLC 2025 United States 45971 Part I.A A No Financial statement audit only Audits with multiple deficiencies Investment

Significant Risk

1 AS 1105 A10 The issuer recorded an investment at fair value that was determined, in part, based on assumptions that were developed by the company’s specialists. The firm’s approach for testing the fair value of the investment was to develop an independent expectation of the estimate using certain significant assumptions that were developed by the company’s specialists. The following deficiency was identified: • The firm did not perform procedures to evaluate the reasonableness of certain of these significant assumptions developed by one of the company’s specialists, beyond reading the company’s specialist’s valuation reports, inspecting certain contracts, and inquiring of management. Further, the firm did not perform any procedures, beyond inquiring of management, with respect to its use of this company’s specialist’s work as audit evidence. (AS 1105.A1 - .A10; AS 2501.16) Triennially Inspected 6413 ZH CPA, LLC 2025 United States 45971 Part I.A A No Financial statement audit only Audits with multiple deficiencies Investment

Significant Risk

1 AS 1105 A2 The issuer recorded an investment at fair value that was determined, in part, based on assumptions that were developed by the company’s specialists. The firm’s approach for testing the fair value of the investment was to develop an independent expectation of the estimate using certain significant assumptions that were developed by the company’s specialists. The following deficiency was identified: • The firm did not perform procedures to evaluate the reasonableness of certain of these significant assumptions developed by one of the company’s specialists, beyond reading the company’s specialist’s valuation reports, inspecting certain contracts, and inquiring of management. Further, the firm did not perform any procedures, beyond inquiring of management, with respect to its use of this company’s specialist’s work as audit evidence. (AS 1105.A1 - .A10; AS 2501.16) Triennially Inspected 6413 ZH CPA, LLC 2025 United States 45971 Part I.A A No Financial statement audit only Audits with multiple deficiencies Investment

Significant Risk

1 AS 1105 A3 The issuer recorded an investment at fair value that was determined, in part, based on assumptions that were developed by the company’s specialists. The firm’s approach for testing the fair value of the investment was to develop an independent expectation of the estimate using certain significant assumptions that were developed by the company’s specialists. The following deficiency was identified: • The firm did not perform procedures to evaluate the reasonableness of certain of these significant assumptions developed by one of the company’s specialists, beyond reading the company’s specialist’s valuation reports, inspecting certain contracts, and inquiring of management. Further, the firm did not perform any procedures, beyond inquiring of management, with respect to its use of this company’s specialist’s work as audit evidence. (AS 1105.A1 - .A10; AS 2501.16) Triennially Inspected 6413 ZH CPA, LLC 2025 United States 45971 Part I.A A No Financial statement audit only Audits with multiple deficiencies Investment

Significant Risk

1 AS 1105 A4 The issuer recorded an investment at fair value that was determined, in part, based on assumptions that were developed by the company’s specialists. The firm’s approach for testing the fair value of the investment was to develop an independent expectation of the estimate using certain significant assumptions that were developed by the company’s specialists. The following deficiency was identified: • The firm did not perform procedures to evaluate the reasonableness of certain of these significant assumptions developed by one of the company’s specialists, beyond reading the company’s specialist’s valuation reports, inspecting certain contracts, and inquiring of management. Further, the firm did not perform any procedures, beyond inquiring of management, with respect to its use of this company’s specialist’s work as audit evidence. (AS 1105.A1 - .A10; AS 2501.16) Triennially Inspected 6413 ZH CPA, LLC 2025 United States 45971 Part I.A A No Financial statement audit only Audits with multiple deficiencies Investment

Significant Risk

1 AS 1105 A5 The issuer recorded an investment at fair value that was determined, in part, based on assumptions that were developed by the company’s specialists. The firm’s approach for testing the fair value of the investment was to develop an independent expectation of the estimate using certain significant assumptions that were developed by the company’s specialists. The following deficiency was identified: • The firm did not perform procedures to evaluate the reasonableness of certain of these significant assumptions developed by one of the company’s specialists, beyond reading the company’s specialist’s valuation reports, inspecting certain contracts, and inquiring of management. Further, the firm did not perform any procedures, beyond inquiring of management, with respect to its use of this company’s specialist’s work as audit evidence. (AS 1105.A1 - .A10; AS 2501.16) Triennially Inspected 6413 ZH CPA, LLC 2025 United States 45971 Part I.A A No Financial statement audit only Audits with multiple deficiencies Investment

Significant Risk

1 AS 1105 A6 The issuer recorded an investment at fair value that was determined, in part, based on assumptions that were developed by the company’s specialists. The firm’s approach for testing the fair value of the investment was to develop an independent expectation of the estimate using certain significant assumptions that were developed by the company’s specialists. The following deficiency was identified: • The firm did not perform procedures to evaluate the reasonableness of certain of these significant assumptions developed by one of the company’s specialists, beyond reading the company’s specialist’s valuation reports, inspecting certain contracts, and inquiring of management. Further, the firm did not perform any procedures, beyond inquiring of management, with respect to its use of this company’s specialist’s work as audit evidence. (AS 1105.A1 - .A10; AS 2501.16) Triennially Inspected 6413 ZH CPA, LLC 2025 United States 45971 Part I.A A No Financial statement audit only Audits with multiple deficiencies Investment

Significant Risk

1 AS 1105 A7 The issuer recorded an investment at fair value that was determined, in part, based on assumptions that were developed by the company’s specialists. The firm’s approach for testing the fair value of the investment was to develop an independent expectation of the estimate using certain significant assumptions that were developed by the company’s specialists. The following deficiency was identified: • The firm did not perform procedures to evaluate the reasonableness of certain of these significant assumptions developed by one of the company’s specialists, beyond reading the company’s specialist’s valuation reports, inspecting certain contracts, and inquiring of management. Further, the firm did not perform any procedures, beyond inquiring of management, with respect to its use of this company’s specialist’s work as audit evidence. (AS 1105.A1 - .A10; AS 2501.16) Triennially Inspected 6413 ZH CPA, LLC 2025 United States 45971 Part I.A A No Financial statement audit only Audits with multiple deficiencies Investment

Significant Risk

1 AS 1105 A8 The issuer recorded an investment at fair value that was determined, in part, based on assumptions that were developed by the company’s specialists. The firm’s approach for testing the fair value of the investment was to develop an independent expectation of the estimate using certain significant assumptions that were developed by the company’s specialists. The following deficiency was identified: • The firm did not perform procedures to evaluate the reasonableness of certain of these significant assumptions developed by one of the company’s specialists, beyond reading the company’s specialist’s valuation reports, inspecting certain contracts, and inquiring of management. Further, the firm did not perform any procedures, beyond inquiring of management, with respect to its use of this company’s specialist’s work as audit evidence. (AS 1105.A1 - .A10; AS 2501.16) Triennially Inspected 6413 ZH CPA, LLC 2025 United States 45971 Part I.A A No Financial statement audit only Audits with multiple deficiencies Investment

Significant Risk

1 AS 1105 A9 The issuer recorded an investment at fair value that was determined, in part, based on assumptions that were developed by the company’s specialists. The firm’s approach for testing the fair value of the investment was to develop an independent expectation of the estimate using certain significant assumptions that were developed by the company’s specialists. The following deficiency was identified: • The firm did not perform procedures to evaluate the reasonableness of certain of these significant assumptions developed by one of the company’s specialists, beyond reading the company’s specialist’s valuation reports, inspecting certain contracts, and inquiring of management. Further, the firm did not perform any procedures, beyond inquiring of management, with respect to its use of this company’s specialist’s work as audit evidence. (AS 1105.A1 - .A10; AS 2501.16) Triennially Inspected 6413 ZH CPA, LLC 2025 United States 45971 Part I.A A No Financial statement audit only Audits with multiple deficiencies Investment

Significant Risk

1 AS 2501 16 The issuer recorded an investment at fair value that was determined, in part, based on assumptions that were developed by the company’s specialists. The firm’s approach for testing the fair value of the investment was to develop an independent expectation of the estimate using certain significant assumptions that were developed by the company’s specialists. The following deficiency was identified: • The firm did not perform procedures to evaluate the reasonableness of certain of these significant assumptions developed by one of the company’s specialists, beyond reading the company’s specialist’s valuation reports, inspecting certain contracts, and inquiring of management. Further, the firm did not perform any procedures, beyond inquiring of management, with respect to its use of this company’s specialist’s work as audit evidence. (AS 1105.A1 - .A10; AS 2501.16) Triennially Inspected 6413 ZH CPA, LLC 2025 United States 45971 Part I.A A No Financial statement audit only Audits with multiple deficiencies Investment

Significant Risk

2 AS 1105 A10 The issuer recorded an investment at fair value that was determined, in part, based on assumptions that were developed by the company’s specialists. The firm’s approach for testing the fair value of the investment was to develop an independent expectation of the estimate using certain significant assumptions that were developed by the company’s specialists. The following deficiency was identified: • The firm did not perform procedures to evaluate the reasonableness of certain other significant assumptions developed by two of the company’s specialists, beyond reading and comparing the two company’s specialists’ valuation reports, inspecting certain contracts, and inquiring of management. Further, the firm did not perform procedures to evaluate the work of the company’s specialists, beyond inquiries of the company’s specialists and certain comparisons to issuer documentation. (AS 1105.A6 - .A10; AS 2501.16) Triennially Inspected 6413 ZH CPA, LLC 2025 United States 45971 Part I.A A No Financial statement audit only Audits with multiple deficiencies Investment

Significant Risk

2 AS 1105 A6 The issuer recorded an investment at fair value that was determined, in part, based on assumptions that were developed by the company’s specialists. The firm’s approach for testing the fair value of the investment was to develop an independent expectation of the estimate using certain significant assumptions that were developed by the company’s specialists. The following deficiency was identified: • The firm did not perform procedures to evaluate the reasonableness of certain other significant assumptions developed by two of the company’s specialists, beyond reading and comparing the two company’s specialists’ valuation reports, inspecting certain contracts, and inquiring of management. Further, the firm did not perform procedures to evaluate the work of the company’s specialists, beyond inquiries of the company’s specialists and certain comparisons to issuer documentation. (AS 1105.A6 - .A10; AS 2501.16) Triennially Inspected 6413 ZH CPA, LLC 2025 United States 45971 Part I.A A No Financial statement audit only Audits with multiple deficiencies Investment

Significant Risk

2 AS 1105 A7 The issuer recorded an investment at fair value that was determined, in part, based on assumptions that were developed by the company’s specialists. The firm’s approach for testing the fair value of the investment was to develop an independent expectation of the estimate using certain significant assumptions that were developed by the company’s specialists. The following deficiency was identified: • The firm did not perform procedures to evaluate the reasonableness of certain other significant assumptions developed by two of the company’s specialists, beyond reading and comparing the two company’s specialists’ valuation reports, inspecting certain contracts, and inquiring of management. Further, the firm did not perform procedures to evaluate the work of the company’s specialists, beyond inquiries of the company’s specialists and certain comparisons to issuer documentation. (AS 1105.A6 - .A10; AS 2501.16) Triennially Inspected 6413 ZH CPA, LLC 2025 United States 45971 Part I.A A No Financial statement audit only Audits with multiple deficiencies Investment

Significant Risk

2 AS 1105 A8 The issuer recorded an investment at fair value that was determined, in part, based on assumptions that were developed by the company’s specialists. The firm’s approach for testing the fair value of the investment was to develop an independent expectation of the estimate using certain significant assumptions that were developed by the company’s specialists. The following deficiency was identified: • The firm did not perform procedures to evaluate the reasonableness of certain other significant assumptions developed by two of the company’s specialists, beyond reading and comparing the two company’s specialists’ valuation reports, inspecting certain contracts, and inquiring of management. Further, the firm did not perform procedures to evaluate the work of the company’s specialists, beyond inquiries of the company’s specialists and certain comparisons to issuer documentation. (AS 1105.A6 - .A10; AS 2501.16) Triennially Inspected 6413 ZH CPA, LLC 2025 United States 45971 Part I.A A No Financial statement audit only Audits with multiple deficiencies Investment

Significant Risk

2 AS 1105 A9 The issuer recorded an investment at fair value that was determined, in part, based on assumptions that were developed by the company’s specialists. The firm’s approach for testing the fair value of the investment was to develop an independent expectation of the estimate using certain significant assumptions that were developed by the company’s specialists. The following deficiency was identified: • The firm did not perform procedures to evaluate the reasonableness of certain other significant assumptions developed by two of the company’s specialists, beyond reading and comparing the two company’s specialists’ valuation reports, inspecting certain contracts, and inquiring of management. Further, the firm did not perform procedures to evaluate the work of the company’s specialists, beyond inquiries of the company’s specialists and certain comparisons to issuer documentation. (AS 1105.A6 - .A10; AS 2501.16) Triennially Inspected 6413 ZH CPA, LLC 2025 United States 45971 Part I.A A No Financial statement audit only Audits with multiple deficiencies Investment

Significant Risk

2 AS 2501 16 The issuer recorded an investment at fair value that was determined, in part, based on assumptions that were developed by the company’s specialists. The firm’s approach for testing the fair value of the investment was to develop an independent expectation of the estimate using certain significant assumptions that were developed by the company’s specialists. The following deficiency was identified: • The firm did not perform procedures to evaluate the reasonableness of certain other significant assumptions developed by two of the company’s specialists, beyond reading and comparing the two company’s specialists’ valuation reports, inspecting certain contracts, and inquiring of management. Further, the firm did not perform procedures to evaluate the work of the company’s specialists, beyond inquiries of the company’s specialists and certain comparisons to issuer documentation. (AS 1105.A6 - .A10; AS 2501.16) Triennially Inspected 6413 ZH CPA, LLC 2025 United States 45971 Part I.A A No Financial statement audit only Audits with multiple deficiencies Investment

Significant Risk

3 AS 2301 8 The firm did not sufficiently evaluate whether the issuer's accounting for this investment was appropriate because the firm did not determine how the issuer evaluated all relevant factors, including certain contrary evidence related to one of the factors. (AS 2301.08; AS 2810.03) Triennially Inspected 6413 ZH CPA, LLC 2025 United States 45971 Part I.A A No Financial statement audit only Audits with multiple deficiencies Investment

Significant Risk

3 AS 2810 3 The firm did not sufficiently evaluate whether the issuer's accounting for this investment was appropriate because the firm did not determine how the issuer evaluated all relevant factors, including certain contrary evidence related to one of the factors. (AS 2301.08; AS 2810.03) Triennially Inspected 6413 ZH CPA, LLC 2025 United States 45971 Part I.A B No Financial statement audit only Audits with multiple deficiencies Business Combination

Fraud Risk

1 AS 1105 4 During the year, the issuer acquired a business and determined the fair value of certain acquired intangible assets using forecasted revenue, which the firm identified as a significant assumption. The firm did not evaluate the reliability of certain historical revenue data from the acquiree that was used to develop these revenue forecasts. (AS 1105.04 and .06) Triennially Inspected 6413 ZH CPA, LLC 2025 United States 45971 Part I.A B No Financial statement audit only Audits with multiple deficiencies Business Combination

Fraud Risk

1 AS 1105 6 During the year, the issuer acquired a business and determined the fair value of certain acquired intangible assets using forecasted revenue, which the firm identified as a significant assumption. The firm did not evaluate the reliability of certain historical revenue data from the acquiree that was used to develop these revenue forecasts. (AS 1105.04 and .06) Triennially Inspected 6413 ZH CPA, LLC 2025 United States 45971 Part I.A B No Financial statement audit only Audits with multiple deficiencies Goodwill and Intangible Assets

Fraud Risk

2 AS 2301 8 The firm did not perform procedures, beyond inquiry, to evaluate the issuer’s conclusions that quantitative impairment assessments for certain goodwill and intangible assets were not necessary including how the issuer evaluated certain relevant events or changes in circumstances, of which the firm was aware, that indicated that these assets may not be recoverable. (AS 2301.08; AS 2810.03) Triennially Inspected 6413 ZH CPA, LLC 2025 United States 45971 Part I.A B No Financial statement audit only Audits with multiple deficiencies Goodwill and Intangible Assets

Fraud Risk

2 AS 2810 3 The firm did not perform procedures, beyond inquiry, to evaluate the issuer’s conclusions that quantitative impairment assessments for certain goodwill and intangible assets were not necessary including how the issuer evaluated certain relevant events or changes in circumstances, of which the firm was aware, that indicated that these assets may not be recoverable. (AS 2301.08; AS 2810.03) Triennially Inspected 171 Horne LLP 2025 United States 45953 Part I.A A No ICFR audit only Audits with multiple deficiencies Allowance for Credit Losses

Significant Risk

1 AS 2201 46 The issuer used an information-technology (IT) system to calculate the ACL. The firm selected for testing an IT-dependent management review control over the valuation of the ACL that was dependent upon (1) the effectiveness of IT general controls (ITGCs) over this system and (2) the accuracy and completeness of reports generated from this system used in the operation of the control. As a result of the deficiencies, the firm’s testing of this IT-dependent manual control was not sufficient. (AS 2201.46) Triennially Inspected 171 Horne LLP 2025 United States 45953 Part I.A A No ICFR audit only Audits with multiple deficiencies Allowance for Credit Losses

Significant Risk

2 AS 2201 42 The issuer used an information-technology (IT) system to calculate the ACL. The firm selected for testing an IT-dependent management review control over the valuation of the ACL that was dependent upon (1) the effectiveness of IT general controls (ITGCs) over this system and (2) the accuracy and completeness of reports generated from this system used in the operation of the control. · The firm selected for testing a review control over user access. The firm did not evaluate the specific procedures that the control owners performed to determine whether the granted access continued to be appropriate. (AS 2201.42 and .44) Triennially Inspected 171 Horne LLP 2025 United States 45953 Part I.A A No ICFR audit only Audits with multiple deficiencies Allowance for Credit Losses

Significant Risk

2 AS 2201 44 The issuer used an information-technology (IT) system to calculate the ACL. The firm selected for testing an IT-dependent management review control over the valuation of the ACL that was dependent upon (1) the effectiveness of IT general controls (ITGCs) over this system and (2) the accuracy and completeness of reports generated from this system used in the operation of the control. · The firm selected for testing a review control over user access. The firm did not evaluate the specific procedures that the control owners performed to determine whether the granted access continued to be appropriate. (AS 2201.42 and .44) Triennially Inspected 171 Horne LLP 2025 United States 45953 Part I.A A No ICFR audit only Audits with multiple deficiencies Allowance for Credit Losses

Significant Risk

3 AS 1105 10 The issuer used an information-technology (IT) system to calculate the ACL. The firm selected for testing an IT-dependent management review control over the valuation of the ACL that was dependent upon (1) the effectiveness of IT general controls (ITGCs) over this system and (2) the accuracy and completeness of reports generated from this system used in the operation of the control. · The firm selected for testing a change management control. The firm did not test, or test any controls over, the completeness of the change management population used by the firm to select items for testing the change management control. (AS 1105.10) Triennially Inspected 171 Horne LLP 2025 United States 45953 Part I.A A No ICFR audit only Audits with multiple deficiencies Allowance for Credit Losses

Significant Risk

4 AS 2201 39 The issuer used an information-technology (IT) system to calculate the ACL. The firm selected for testing an IT-dependent management review control over the valuation of the ACL that was dependent upon (1) the effectiveness of IT general controls (ITGCs) over this system and (2) the accuracy and completeness of reports generated from this system used in the operation of the control. · The firm did not identify and test any controls over the accuracy and completeness of the reports generated from this IT system used in the performance of the control. (AS 2201.39) Triennially Inspected 171 Horne LLP 2025 United States 45953 Part I.A B No Financial statement audit only Audits with multiple deficiencies Allowance for Credit Losses

1 AS 1105 A10 The issuer engaged a specialist to appraise the value of land that collateralized certain of the issuer’s loans. The issuer applied adjustments for project percentage of completion and selling cost estimates to the appraised land value to determine the specific reserve to apply to these loans. The firm did not perform substantive procedures to test the aggregate appraisal value of the land securing the loans, beyond obtaining and reading the valuation report prepared by the company’s specialist. Further, the firm did not perform any procedures to evaluate the work of the company’s specialist. (AS 1105.A6 -.A10; AS 2501.16)

Triennially Inspected 171 Horne LLP 2025 United States 45953 Part I.A B No Financial statement audit only Audits with multiple deficiencies Allowance for Credit Losses

1 AS 1105 A6 The issuer engaged a specialist to appraise the value of land that collateralized certain of the issuer’s loans. The issuer applied adjustments for project percentage of completion and selling cost estimates to the appraised land value to determine the specific reserve to apply to these loans. The firm did not perform substantive procedures to test the aggregate appraisal value of the land securing the loans, beyond obtaining and reading the valuation report prepared by the company’s specialist. Further, the firm did not perform any procedures to evaluate the work of the company’s specialist. (AS 1105.A6 -.A10; AS 2501.16)

Triennially Inspected 171 Horne LLP 2025 United States 45953 Part I.A B No Financial statement audit only Audits with multiple deficiencies Allowance for Credit Losses

1 AS 1105 A7 The issuer engaged a specialist to appraise the value of land that collateralized certain of the issuer’s loans. The issuer applied adjustments for project percentage of completion and selling cost estimates to the appraised land value to determine the specific reserve to apply to these loans. The firm did not perform substantive procedures to test the aggregate appraisal value of the land securing the loans, beyond obtaining and reading the valuation report prepared by the company’s specialist. Further, the firm did not perform any procedures to evaluate the work of the company’s specialist. (AS 1105.A6 -.A10; AS 2501.16)

Triennially Inspected 171 Horne LLP 2025 United States 45953 Part I.A B No Financial statement audit only Audits with multiple deficiencies Allowance for Credit Losses

1 AS 1105 A8 The issuer engaged a specialist to appraise the value of land that collateralized certain of the issuer’s loans. The issuer applied adjustments for project percentage of completion and selling cost estimates to the appraised land value to determine the specific reserve to apply to these loans. The firm did not perform substantive procedures to test the aggregate appraisal value of the land securing the loans, beyond obtaining and reading the valuation report prepared by the company’s specialist. Further, the firm did not perform any procedures to evaluate the work of the company’s specialist. (AS 1105.A6 -.A10; AS 2501.16)

Triennially Inspected 171 Horne LLP 2025 United States 45953 Part I.A B No Financial statement audit only Audits with multiple deficiencies Allowance for Credit Losses

1 AS 1105 A9 The issuer engaged a specialist to appraise the value of land that collateralized certain of the issuer’s loans. The issuer applied adjustments for project percentage of completion and selling cost estimates to the appraised land value to determine the specific reserve to apply to these loans. The firm did not perform substantive procedures to test the aggregate appraisal value of the land securing the loans, beyond obtaining and reading the valuation report prepared by the company’s specialist. Further, the firm did not perform any procedures to evaluate the work of the company’s specialist. (AS 1105.A6 -.A10; AS 2501.16)

Triennially Inspected 171 Horne LLP 2025 United States 45953 Part I.A B No Financial statement audit only Audits with multiple deficiencies Allowance for Credit Losses

1 AS 2501 16 The issuer engaged a specialist to appraise the value of land that collateralized certain of the issuer’s loans. The issuer applied adjustments for project percentage of completion and selling cost estimates to the appraised land value to determine the specific reserve to apply to these loans. The firm did not perform substantive procedures to test the aggregate appraisal value of the land securing the loans, beyond obtaining and reading the valuation report prepared by the company’s specialist. Further, the firm did not perform any procedures to evaluate the work of the company’s specialist. (AS 1105.A6 -.A10; AS 2501.16)

Triennially Inspected 171 Horne LLP 2025 United States 45953 Part I.A B No Financial statement audit only Audits with multiple deficiencies Allowance for Credit Losses

2 AS 2501 16 The issuer engaged a specialist to appraise the value of land that collateralized certain of the issuer’s loans. The issuer applied adjustments for project percentage of completion and selling cost estimates to the appraised land value to determine the specific reserve to apply to these loans. The firm did not perform procedures to evaluate the reasonableness of the significant assumptions related to the estimates for percentages of completion for the construction projects and selling cost adjustments. (AS 2501.16)

Triennially Inspected 217 Berkower LLC 2025 United States 45953 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Accounts

Fraud Risk

1 AS 2301 8 The firm did not perform procedures to test one significant account, beyond tracing amounts to the general ledger. (AS 2301.08 and .13) Triennially Inspected 217 Berkower LLC 2025 United States 45953 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Accounts

Fraud Risk

1 AS 2301 13 The firm did not perform procedures to test one significant account, beyond tracing amounts to the general ledger. (AS 2301.08 and .13) Triennially Inspected 217 Berkower LLC 2025 United States 45953 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Accounts

Fraud Risk

2 AS 2301 8 The firm did not evaluate whether the issuer’s accounting for a second significant account was in conformity with applicable GAAP. (AS 2301.08 and .13) Triennially Inspected 217 Berkower LLC 2025 United States 45953 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Accounts

Fraud Risk

2 AS 2301 13 The firm did not evaluate whether the issuer’s accounting for a second significant account was in conformity with applicable GAAP. (AS 2301.08 and .13) Triennially Inspected 217 Berkower LLC 2025 United States 45953 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Accounts

Fraud Risk

3 AS 2315 16 The firm selected samples to test certain other significant accounts. The sample sizes the firm used to perform these substantive procedures were too small to provide sufficient appropriate audit evidence because the firm did not take into account the relevant factors in determining its sample sizes, including tolerable misstatement for the populations, the allowable risk of incorrect acceptance, and the characteristics of the populations. (AS 2315.16, .19, .23, and .23A) Triennially Inspected 217 Berkower LLC 2025 United States 45953 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Accounts

Fraud Risk

3 AS 2315 19 The firm selected samples to test certain other significant accounts. The sample sizes the firm used to perform these substantive procedures were too small to provide sufficient appropriate audit evidence because the firm did not take into account the relevant factors in determining its sample sizes, including tolerable misstatement for the populations, the allowable risk of incorrect acceptance, and the characteristics of the populations. (AS 2315.16, .19, .23, and .23A) Triennially Inspected 217 Berkower LLC 2025 United States 45953 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Accounts

Fraud Risk

3 AS 2315 23 The firm selected samples to test certain other significant accounts. The sample sizes the firm used to perform these substantive procedures were too small to provide sufficient appropriate audit evidence because the firm did not take into account the relevant factors in determining its sample sizes, including tolerable misstatement for the populations, the allowable risk of incorrect acceptance, and the characteristics of the populations. (AS 2315.16, .19, .23, and .23A) Triennially Inspected 217 Berkower LLC 2025 United States 45953 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Accounts

Fraud Risk

3 AS 2315 23A The firm selected samples to test certain other significant accounts. The sample sizes the firm used to perform these substantive procedures were too small to provide sufficient appropriate audit evidence because the firm did not take into account the relevant factors in determining its sample sizes, including tolerable misstatement for the populations, the allowable risk of incorrect acceptance, and the characteristics of the populations. (AS 2315.16, .19, .23, and .23A) Triennially Inspected 217 Berkower LLC 2025 United States 45953 Part I.A A No Financial statement audit only Audits with multiple deficiencies Balance Sheet Account

4 AS 2301 8 The firm did not perform any procedures to test certain changes in a balance sheet account. (AS 2301.08)

Triennially Inspected 217 Berkower LLC 2025 United States 45953 Part I.A A No Financial statement audit only Audits with multiple deficiencies Balance Sheet Account

5 AS 2301 8 The firm did not evaluate whether the issuer appropriately determined the valuation of this account, including consideration of contradictory evidence. (AS 2301.08; AS 2810.03)

Triennially Inspected 217 Berkower LLC 2025 United States 45953 Part I.A A No Financial statement audit only Audits with multiple deficiencies Balance Sheet Account

5 AS 2810 3 The firm did not evaluate whether the issuer appropriately determined the valuation of this account, including consideration of contradictory evidence. (AS 2301.08; AS 2810.03)

Triennially Inspected 217 Berkower LLC 2025 United States 45953 Part I.A A No Financial statement audit only Audits with multiple deficiencies Financial Reporting

6 AS 2301 8 The firm did not evaluate whether certain adjustments were in conformity with applicable GAAP. (AS 2301.08)

Triennially Inspected 263 Rehmann Robson LLC 2025 United States 45953 Part I.A A No Financial statement audit only Audits with a single deficiency Investment Securities

1 AS 1105 27 The firm selected an investment security for testing the fair value of certain investment securities. The firm did not perform any procedures to test the fair value of the remaining population of these investment securities. (AS 1105.27; AS 2501.07)

Triennially Inspected 263 Rehmann Robson LLC 2025 United States 45953 Part I.A A No Financial statement audit only Audits with a single deficiency Investment Securities

1 AS 2501 7 The firm selected an investment security for testing the fair value of certain investment securities. The firm did not perform any procedures to test the fair value of the remaining population of these investment securities. (AS 1105.27; AS 2501.07)

Triennially Inspected 281 Nichols, Cauley & Associates, LLC 2025 United States 45953 Part I.A A No Financial statement audit only Audits with a single deficiency Revenue

Fraud Risk

1 AS 1105 10 The firm did not perform procedures to test, or in the alternative, test any controls over, the accuracy and completeness of certain issuer-produced reports that it used to substantively test certain revenue. (AS 1105.10) Triennially Inspected 910 Rodefer Moss & Co, PLLC 2025 United States 45953 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue

1 AS 2301 8 The firm did not perform sufficient procedures to evaluate whether the issuer’s recognition of certain revenue was in conformity with FASB ASC Topic 606, Revenue from Contracts with Customers, because the firm did not evaluate certain requirements of FASB ASC Topic 606. (AS 2301.08)

Triennially Inspected 910 Rodefer Moss & Co, PLLC 2025 United States 45953 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue

2 AS 2810 30 The firm did not identify and evaluate a departure from GAAP related to the issuer’s omission of certain disclosures related to this revenue, as required by FASB ASC Topic 606. (AS 2810.30 and .31)

Triennially Inspected 910 Rodefer Moss & Co, PLLC 2025 United States 45953 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue

2 AS 2810 31 The firm did not identify and evaluate a departure from GAAP related to the issuer’s omission of certain disclosures related to this revenue, as required by FASB ASC Topic 606. (AS 2810.30 and .31)

Triennially Inspected 910 Rodefer Moss & Co, PLLC 2025 United States 45953 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Estimate

3 AS 2501 7 The firm did not perform procedures to test a significant estimate, beyond inquiry, including consideration of certain contrary evidence. (AS 2501.07; AS 2810.03)

Triennially Inspected 910 Rodefer Moss & Co, PLLC 2025 United States 45953 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Estimate

3 AS 2810 3 The firm did not perform procedures to test a significant estimate, beyond inquiry, including consideration of certain contrary evidence. (AS 2501.07; AS 2810.03)

Triennially Inspected 2416 Grant Thornton Bharat LLP 2025 India Grant Thornton International Limited 45953 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Significant Risk

1 AS 2201 68 The firm selected for testing a control that consisted of the issuer’s review of customer contracts for proper revenue recognition and identified a significant deficiency related to this control. The firm identified and tested a compensating control that it believed would mitigate the deficiency, which consisted of another review control over customer contracts. The firm did not evaluate the review procedures that the control owner performed to be able to conclude that the compensating control mitigated the identified significant deficiency. (AS 2201.68) Triennially Inspected 2416 Grant Thornton Bharat LLP 2025 India Grant Thornton International Limited 45953 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Significant Risk

2 AS 2301 16 The sample sizes the firm used in certain of its substantive procedures to test revenue were too small to provide sufficient appropriate audit evidence because the procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19. 23, and .23A) Triennially Inspected 2416 Grant Thornton Bharat LLP 2025 India Grant Thornton International Limited 45953 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Significant Risk

2 AS 2301 18 The sample sizes the firm used in certain of its substantive procedures to test revenue were too small to provide sufficient appropriate audit evidence because the procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19. 23, and .23A) Triennially Inspected 2416 Grant Thornton Bharat LLP 2025 India Grant Thornton International Limited 45953 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Significant Risk

2 AS 2301 37 The sample sizes the firm used in certain of its substantive procedures to test revenue were too small to provide sufficient appropriate audit evidence because the procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19. 23, and .23A) Triennially Inspected 2416 Grant Thornton Bharat LLP 2025 India Grant Thornton International Limited 45953 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Significant Risk

2 AS 2315 19 The sample sizes the firm used in certain of its substantive procedures to test revenue were too small to provide sufficient appropriate audit evidence because the procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19. 23, and .23A) Triennially Inspected 2416 Grant Thornton Bharat LLP 2025 India Grant Thornton International Limited 45953 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Significant Risk

2 AS 2315 23 The sample sizes the firm used in certain of its substantive procedures to test revenue were too small to provide sufficient appropriate audit evidence because the procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19. 23, and .23A) Triennially Inspected 2416 Grant Thornton Bharat LLP 2025 India Grant Thornton International Limited 45953 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Significant Risk

2 AS 2315 23A The sample sizes the firm used in certain of its substantive procedures to test revenue were too small to provide sufficient appropriate audit evidence because the procedures were designed based on a level of control reliance that was not supported due to the deficiency in the firm’s control testing discussed above. (AS 2301.16, .18, and .37; AS 2315.19. 23, and .23A) Triennially Inspected 2416 Grant Thornton Bharat LLP 2025 India Grant Thornton International Limited 45953 Part I.A B No Financial statement audit only Audits with a single deficiency Revenue

1 AS 1105 4 The firm did not perform any procedures to evaluate the reliability of certain information used in its substantive testing of revenue. (AS 1105.04 and .06)

Triennially Inspected 2416 Grant Thornton Bharat LLP 2025 India Grant Thornton International Limited 45953 Part I.A B No Financial statement audit only Audits with a single deficiency Revenue

1 AS 1105 6 The firm did not perform any procedures to evaluate the reliability of certain information used in its substantive testing of revenue. (AS 1105.04 and .06)

Triennially Inspected 2952 T R CHADHA & CO LLP 2025 India 45953 Part I.A A No Financial statement audit only Audits with a single deficiency Revenue

Fraud Risk

1 AS 2301 8 The firm selected a sample of transactions to test certain revenue. The firm did not perform procedures to test whether the issuer satisfied its performance obligations prior to the recognition of this revenue for the sample of transactions, beyond inspecting certain issuer-prepared reports and customer invoices. (AS 2301.08 and .13) Triennially Inspected 2952 T R CHADHA & CO LLP 2025 India 45953 Part I.A A No Financial statement audit only Audits with a single deficiency Revenue

Fraud Risk

1 AS 2301 13 The firm selected a sample of transactions to test certain revenue. The firm did not perform procedures to test whether the issuer satisfied its performance obligations prior to the recognition of this revenue for the sample of transactions, beyond inspecting certain issuer-prepared reports and customer invoices. (AS 2301.08 and .13) Triennially Inspected 5020 RW Group LLC 2025 United States 45953 Part I.A A No Financial statement audit only Audits with multiple deficiencies Inventory

Significant Risk

1 AS 2501 22 The firm’s approach for substantively testing the reserve for excess and obsolete inventory was to develop an independent expectation. The firm did not perform any procedures to demonstrate it had a reasonable basis for certain assumptions it developed. (AS 2501.22) Triennially Inspected 5020 RW Group LLC 2025 United States 45953 Part I.A A No Financial statement audit only Audits with multiple deficiencies Journal Entries

Fraud Risk

2 AS 2401 61 The firm did not select any journal entries and other adjustments for testing. (AS 2401.61) Triennially Inspected 6398 RH CPA 2025 United States 45953 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Account

1 AS 2501 10 The issuer used various assumptions to estimate the value of a significant account. The firm’s approach for substantively testing the value of this account was to test the issuer’s process and develop expectations of certain significant assumptions, which it compared to the respective assumptions used by the issuer. The following deficiencies were identified: · The firm did not identify and evaluate a departure from GAAP related to the method used by the issuer to estimate the value of the significant account, which was not in conformity with the applicable financial reporting framework. (AS 2501.10; AS 2810.30 and .31)

Triennially Inspected 6398 RH CPA 2025 United States 45953 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Account

1 AS 2810 30 The issuer used various assumptions to estimate the value of a significant account. The firm’s approach for substantively testing the value of this account was to test the issuer’s process and develop expectations of certain significant assumptions, which it compared to the respective assumptions used by the issuer. The following deficiencies were identified: · The firm did not identify and evaluate a departure from GAAP related to the method used by the issuer to estimate the value of the significant account, which was not in conformity with the applicable financial reporting framework. (AS 2501.10; AS 2810.30 and .31)

Triennially Inspected 6398 RH CPA 2025 United States 45953 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Account

1 AS 2810 31 The issuer used various assumptions to estimate the value of a significant account. The firm’s approach for substantively testing the value of this account was to test the issuer’s process and develop expectations of certain significant assumptions, which it compared to the respective assumptions used by the issuer. The following deficiencies were identified: · The firm did not identify and evaluate a departure from GAAP related to the method used by the issuer to estimate the value of the significant account, which was not in conformity with the applicable financial reporting framework. (AS 2501.10; AS 2810.30 and .31)

Triennially Inspected 6398 RH CPA 2025 United States 45953 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Account

2 AS 2501 16 The issuer used various assumptions to estimate the value of a significant account. The firm’s approach for substantively testing the value of this account was to test the issuer’s process and develop expectations of certain significant assumptions, which it compared to the respective assumptions used by the issuer. The following deficiencies were identified: · The firm did not perform procedures to evaluate the reasonableness of certain significant assumptions. (AS 2501.16)

Triennially Inspected 6398 RH CPA 2025 United States 45953 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Account

3 AS 2501 16 The issuer used various assumptions to estimate the value of a significant account. The firm’s approach for substantively testing the value of this account was to test the issuer’s process and develop expectations of certain significant assumptions, which it compared to the respective assumptions used by the issuer. The following deficiencies were identified: · The firm did not perform sufficient procedures to evaluate the reasonableness of certain other significant assumptions, because it did not evaluate significant differences between its expectations and the assumptions. Further, for one significant assumption, the firm did not demonstrate it had a reasonable basis for its expectation of the assumption. (AS 2501.16)

Triennially Inspected 6398 RH CPA 2025 United States 45953 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Account

4 AS 2501 16 The issuer used various assumptions to estimate the value of a significant account. The firm’s approach for substantively testing the value of this account was to test the issuer’s process and develop expectations of certain significant assumptions, which it compared to the respective assumptions used by the issuer. The following deficiencies were identified: · The firm did not perform procedures to evaluate the reasonableness of another significant assumption, including taking into account the issuer’s intent and ability to carry out the assumption. (AS 2501.16 and .17)

Triennially Inspected 6398 RH CPA 2025 United States 45953 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Account

4 AS 2501 17 The issuer used various assumptions to estimate the value of a significant account. The firm’s approach for substantively testing the value of this account was to test the issuer’s process and develop expectations of certain significant assumptions, which it compared to the respective assumptions used by the issuer. The following deficiencies were identified: · The firm did not perform procedures to evaluate the reasonableness of another significant assumption, including taking into account the issuer’s intent and ability to carry out the assumption. (AS 2501.16 and .17)

Triennially Inspected 6398 RH CPA 2025 United States 45953 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Account

5 AS 1105 4 The issuer used various assumptions to estimate the value of a significant account. The firm’s approach for substantively testing the value of this account was to test the issuer’s process and develop expectations of certain significant assumptions, which it compared to the respective assumptions used by the issuer. The following deficiencies were identified: · The firm did not perform any procedures to evaluate the relevance and/or reliability of certain external data and information used in its substantive testing of the significant assumptions. (AS 1105.04 and .06)

Triennially Inspected 6398 RH CPA 2025 United States 45953 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Account

5 AS 1105 6 The issuer used various assumptions to estimate the value of a significant account. The firm’s approach for substantively testing the value of this account was to test the issuer’s process and develop expectations of certain significant assumptions, which it compared to the respective assumptions used by the issuer. The following deficiencies were identified: · The firm did not perform any procedures to evaluate the relevance and/or reliability of certain external data and information used in its substantive testing of the significant assumptions. (AS 1105.04 and .06)

Triennially Inspected 6398 RH CPA 2025 United States 45953 Part I.A B No Financial statement audit only Audits with a single deficiency Related Party transactions

1 AS 2310 28 The firm used a positive confirmation request to test a related party transaction. The firm did not maintain control over the confirmation request and response through direct communication with the intended recipient of the confirmation request, because the issuer sent and received the request. (AS 2310.28) [This citation refers to AS 2310, The Confirmation Process, which was in effect for this audit. This standard was replaced by AS 2310, The Auditor’s Use of Confirmation, which became effective for audits of financial statements for fiscal years ending on or after June 15, 2025.]

Triennially Inspected 200 Haskell & White LLP 2024 United States 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue and Related Accounts

Fraud Risk

1 AS 2201 46 The issuer used multiple information-technology (IT) systems to initiate, process, and record transactions related to revenue and related accounts. In its testing of controls over revenue and related accounts, the firm tested various automated and IT-dependent manual controls that used data and reports generated or maintained by these IT systems. As a result of the audit deficiencies related to the firm’s testing of IT general controls (ITGCs), the firm’s testing of these automated and IT-dependent manual controls was not sufficient. (AS 2201.46). Triennially Inspected 200 Haskell & White LLP 2024 United States 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue and Related Accounts

Fraud Risk

2 AS 2201 62 The firm identified control deficiencies related to change management for one of the issuer’s IT systems. The firm did not evaluate the severity of these control deficiencies, individually or in combination, to determine whether they represented a material weakness, beyond identifying a mitigating factor that did not address the risk that changes could be migrated into production without appropriate approval and testing. (AS 2201.62) Triennially Inspected 200 Haskell & White LLP 2024 United States 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue and Related Accounts

Fraud Risk

3 AS 1105 10 The firm used certain system change reports to select its samples for testing certain ITGCs for these systems but did not test, or test any controls over, the completeness of these reports. (AS 1105.10) Triennially Inspected 200 Haskell & White LLP 2024 United States 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue and Related Accounts

Fraud Risk

4 AS 2315 44 The firm designed certain of its substantive procedures to test certain revenue as dual-purpose tests. The firm performed its substantive procedures using the sample size it determined for its control testing. This sample size was too small to provide sufficient appropriate audit evidence for the substantive procedure because the firm did not use the larger of the sample sizes that would otherwise have been designed for the two separate purposes. (AS 2315.44) Triennially Inspected 271 PricewaterhouseCoopers LLP 2024 Canada PricewaterhouseCoopers International Limited 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Business Combinations

1 AS 2201 39 During the year, the issuer completed a business combination and used various significant assumptions, including reserves and resources estimates from a report (“technical report”) prepared by external specialists engaged by the acquired company, to estimate and record the fair value of an acquired asset and assumed liability. The issuer utilized internal specialists (the “company’s employed specialists”) to assess the reasonableness of the reserves and resources estimates reflected in the technical report by remodeling the estimates and comparing the results to the estimates reflected in the technical report. The firm selected for testing a control that consisted of the issuer’s review of the financial and non-financial assumptions, including the reserves and resources estimates reflected in the technical report, that were used by the issuer to estimate the fair value of the acquired asset and assumed liability. This control used the remodeled reserves and resources estimates developed by the company’s employed specialists. The following deficiency was identified: • The firm did not identify and test any controls over the accuracy and completeness of the reserves and resources estimates remodeled by the company’s employed specialists that were used in the operation of this control, including the (1) accuracy and completeness of issuer-produced non-financial data and (2) relevance and reliability of external data, all of which were utilized by the company’s employed specialists to remodel the reserves and resources estimates. (AS 2201.39)

Triennially Inspected 271 PricewaterhouseCoopers LLP 2024 Canada PricewaterhouseCoopers International Limited 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Business Combinations

2 AS 2201 42 During the year, the issuer completed a business combination and used various significant assumptions, including reserves and resources estimates from a report (“technical report”) prepared by external specialists engaged by the acquired company, to estimate and record the fair value of an acquired asset and assumed liability. The issuer utilized internal specialists (the “company’s employed specialists”) to assess the reasonableness of the reserves and resources estimates reflected in the technical report by remodeling the estimates and comparing the results to the estimates reflected in the technical report. The firm selected for testing a control that consisted of the issuer’s review of the financial and non-financial assumptions, including the reserves and resources estimates reflected in the technical report, that were used by the issuer to estimate the fair value of the acquired asset and assumed liability. This control used the remodeled reserves and resources estimates developed by the company’s employed specialists. The following deficiency was identified: • The firm did not identify that the control owners did not (1) evaluate the reasonableness of the financial and non-financial assumptions developed by the issuer and/or the company’s employed specialists and used by the company’s employed specialists to remodel the reserves and resources estimates and (2) evaluate the appropriateness of the methods used by company’s employed specialists to remodel the reserves and resources estimates. (AS 2201.42 and .44)

2 AS 2201 44 During the year, the issuer completed a business combination and used various significant assumptions, including reserves and resources estimates from a report (“technical report”) prepared by external specialists engaged by the acquired company, to estimate and record the fair value of an acquired asset and assumed liability. The issuer utilized internal specialists (the “company’s employed specialists”) to assess the reasonableness of the reserves and resources estimates reflected in the technical report by remodeling the estimates and comparing the results to the estimates reflected in the technical report. The firm selected for testing a control that consisted of the issuer’s review of the financial and non-financial assumptions, including the reserves and resources estimates reflected in the technical report, that were used by the issuer to estimate the fair value of the acquired asset and assumed liability. This control used the remodeled reserves and resources estimates developed by the company’s employed specialists. The following deficiency was identified: • The firm did not identify that the control owners did not (1) evaluate the reasonableness of the financial and non-financial assumptions developed by the issuer and/or the company’s employed specialists and used by the company’s employed specialists to remodel the reserves and resources estimates and (2) evaluate the appropriateness of the methods used by company’s employed specialists to remodel the reserves and resources estimates. (AS 2201.42 and .44)

3 AS 1105 A10 During the year, the issuer completed a business combination and used various significant assumptions, including reserves and resources estimates from a report (“technical report”) prepared by external specialists engaged by the acquired company, to estimate and record the fair value of an acquired asset and assumed liability. The issuer utilized internal specialists (the “company’s employed specialists”) to assess the reasonableness of the reserves and resources estimates reflected in the technical report by remodeling the estimates and comparing the results to the estimates reflected in the technical report. The firm’s approach for substantively testing the fair value of the acquired asset and assumed liability from the business combination was to test the issuer’s process. The following deficiency was identified: • The firm did not evaluate the reasonableness of the reserves and resources estimates, as reflected in the technical report, which were considered by the firm to be significant assumptions used by the issuer to estimate the fair value of the acquired asset and assumed liability, beyond obtaining and reading the technical report prepared by the acquired company’s external specialists. Further, the firm did not perform procedures to evaluate the work of the company’s employed specialists. (AS 1105.A6 -.A10; AS 2501.16)

3 AS 1105 A6 During the year, the issuer completed a business combination and used various significant assumptions, including reserves and resources estimates from a report (“technical report”) prepared by external specialists engaged by the acquired company, to estimate and record the fair value of an acquired asset and assumed liability. The issuer utilized internal specialists (the “company’s employed specialists”) to assess the reasonableness of the reserves and resources estimates reflected in the technical report by remodeling the estimates and comparing the results to the estimates reflected in the technical report. The firm’s approach for substantively testing the fair value of the acquired asset and assumed liability from the business combination was to test the issuer’s process. The following deficiency was identified: • The firm did not evaluate the reasonableness of the reserves and resources estimates, as reflected in the technical report, which were considered by the firm to be significant assumptions used by the issuer to estimate the fair value of the acquired asset and assumed liability, beyond obtaining and reading the technical report prepared by the acquired company’s external specialists. Further, the firm did not perform procedures to evaluate the work of the company’s employed specialists. (AS 1105.A6 -.A10; AS 2501.16)

3 AS 1105 A7 During the year, the issuer completed a business combination and used various significant assumptions, including reserves and resources estimates from a report (“technical report”) prepared by external specialists engaged by the acquired company, to estimate and record the fair value of an acquired asset and assumed liability. The issuer utilized internal specialists (the “company’s employed specialists”) to assess the reasonableness of the reserves and resources estimates reflected in the technical report by remodeling the estimates and comparing the results to the estimates reflected in the technical report. The firm’s approach for substantively testing the fair value of the acquired asset and assumed liability from the business combination was to test the issuer’s process. The following deficiency was identified: • The firm did not evaluate the reasonableness of the reserves and resources estimates, as reflected in the technical report, which were considered by the firm to be significant assumptions used by the issuer to estimate the fair value of the acquired asset and assumed liability, beyond obtaining and reading the technical report prepared by the acquired company’s external specialists. Further, the firm did not perform procedures to evaluate the work of the company’s employed specialists. (AS 1105.A6 -.A10; AS 2501.16)

3 AS 1105 A8 During the year, the issuer completed a business combination and used various significant assumptions, including reserves and resources estimates from a report (“technical report”) prepared by external specialists engaged by the acquired company, to estimate and record the fair value of an acquired asset and assumed liability. The issuer utilized internal specialists (the “company’s employed specialists”) to assess the reasonableness of the reserves and resources estimates reflected in the technical report by remodeling the estimates and comparing the results to the estimates reflected in the technical report. The firm’s approach for substantively testing the fair value of the acquired asset and assumed liability from the business combination was to test the issuer’s process. The following deficiency was identified: • The firm did not evaluate the reasonableness of the reserves and resources estimates, as reflected in the technical report, which were considered by the firm to be significant assumptions used by the issuer to estimate the fair value of the acquired asset and assumed liability, beyond obtaining and reading the technical report prepared by the acquired company’s external specialists. Further, the firm did not perform procedures to evaluate the work of the company’s employed specialists. (AS 1105.A6 -.A10; AS 2501.16)

3 AS 1105 A9 During the year, the issuer completed a business combination and used various significant assumptions, including reserves and resources estimates from a report (“technical report”) prepared by external specialists engaged by the acquired company, to estimate and record the fair value of an acquired asset and assumed liability. The issuer utilized internal specialists (the “company’s employed specialists”) to assess the reasonableness of the reserves and resources estimates reflected in the technical report by remodeling the estimates and comparing the results to the estimates reflected in the technical report. The firm’s approach for substantively testing the fair value of the acquired asset and assumed liability from the business combination was to test the issuer’s process. The following deficiency was identified: • The firm did not evaluate the reasonableness of the reserves and resources estimates, as reflected in the technical report, which were considered by the firm to be significant assumptions used by the issuer to estimate the fair value of the acquired asset and assumed liability, beyond obtaining and reading the technical report prepared by the acquired company’s external specialists. Further, the firm did not perform procedures to evaluate the work of the company’s employed specialists. (AS 1105.A6 -.A10; AS 2501.16)

3 AS 2501 16 During the year, the issuer completed a business combination and used various significant assumptions, including reserves and resources estimates from a report (“technical report”) prepared by external specialists engaged by the acquired company, to estimate and record the fair value of an acquired asset and assumed liability. The issuer utilized internal specialists (the “company’s employed specialists”) to assess the reasonableness of the reserves and resources estimates reflected in the technical report by remodeling the estimates and comparing the results to the estimates reflected in the technical report. The firm’s approach for substantively testing the fair value of the acquired asset and assumed liability from the business combination was to test the issuer’s process. The following deficiency was identified: • The firm did not evaluate the reasonableness of the reserves and resources estimates, as reflected in the technical report, which were considered by the firm to be significant assumptions used by the issuer to estimate the fair value of the acquired asset and assumed liability, beyond obtaining and reading the technical report prepared by the acquired company’s external specialists. Further, the firm did not perform procedures to evaluate the work of the company’s employed specialists. (AS 1105.A6 -.A10; AS 2501.16)

4 AS 2501 16 During the year, the issuer completed a business combination and used various significant assumptions, including reserves and resources estimates from a report (“technical report”) prepared by external specialists engaged by the acquired company, to estimate and record the fair value of an acquired asset and assumed liability. The issuer utilized internal specialists (the “company’s employed specialists”) to assess the reasonableness of the reserves and resources estimates reflected in the technical report by remodeling the estimates and comparing the results to the estimates reflected in the technical report. The firm’s approach for substantively testing the fair value of the acquired asset and assumed liability from the business combination was to test the issuer’s process. The following deficiency was identified: • The firm did not sufficiently evaluate the reasonableness of certain other significant assumptions used by the issuer to estimate the fair value of the acquired asset because it limited its procedures to comparing the assumptions to those of similar companies or external vendor quotes. (AS 2501.16)

Triennially Inspected 271 PricewaterhouseCoopers LLP 2024 Canada PricewaterhouseCoopers International Limited 45925 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Long-Lived Assets

1 AS 2201 42 The issuer engaged specialists to estimate its oil and gas reserves (“reserve estimates”), which were then used in the (1) calculation of depreciation, depletion, and amortization and (2) impairment analysis of long-lived assets. The company’s specialists used financial and non-financial data and assumptions, deemed significant by the firm, to develop the reserve estimates in the reserve report. The firm selected for testing a control that consisted of the issuer’s review and approval of the final reserve estimates provided by the company’s specialists. The firm did not identify, when testing the design of this control, that the control owners did not (1) evaluate the reasonableness of the non-financial assumptions developed by the issuer and/or the company’s specialists and used by the company’s specialists to develop the reserve estimates and (2) evaluate the appropriateness of the methods used by company’s specialists to develop the reserve estimates. (AS 2201.42)

2 AS 1105 A8b The issuer engaged specialists to estimate its oil and gas reserves (“reserve estimates”), which were then used in the (1) calculation of depreciation, depletion, and amortization and (2) impairment analysis of long-lived assets. The company’s specialists used financial and non-financial data and assumptions, deemed significant by the firm, to develop the reserve estimates in the reserve report. The firm’s approach for substantively testing the reserve estimates was to test the issuer’s process. The following deficiency was identified: • The firm did not evaluate the reasonableness of the significant non-financial assumptions developed by the issuer and/or the company’s specialists and used by the company’s specialists to develop the reserve estimates. (AS 1105.A8b; AS 2501.16) • The firm did not evaluate whether the methods used by the company’s specialists to develop the reserve estimates were appropriate under the circumstances, taking into account the requirements of the applicable financial reporting framework, beyond inquiry of the methods used with the company’s specialists. (AS 1105.A8c)

2 AS 2501 16 The issuer engaged specialists to estimate its oil and gas reserves (“reserve estimates”), which were then used in the (1) calculation of depreciation, depletion, and amortization and (2) impairment analysis of long-lived assets. The company’s specialists used financial and non-financial data and assumptions, deemed significant by the firm, to develop the reserve estimates in the reserve report. The firm’s approach for substantively testing the reserve estimates was to test the issuer’s process. The following deficiency was identified: • The firm did not evaluate the reasonableness of the significant non-financial assumptions developed by the issuer and/or the company’s specialists and used by the company’s specialists to develop the reserve estimates. (AS 1105.A8b; AS 2501.16) • The firm did not evaluate whether the methods used by the company’s specialists to develop the reserve estimates were appropriate under the circumstances, taking into account the requirements of the applicable financial reporting framework, beyond inquiry of the methods used with the company’s specialists. (AS 1105.A8c)

3 AS 1105 A8c The issuer engaged specialists to estimate its oil and gas reserves (“reserve estimates”), which were then used in the (1) calculation of depreciation, depletion, and amortization and (2) impairment analysis of long-lived assets. The company’s specialists used financial and non-financial data and assumptions, deemed significant by the firm, to develop the reserve estimates in the reserve report. The firm’s approach for substantively testing the reserve estimates was to test the issuer’s process. The following deficiency was identified: • The firm did not evaluate the reasonableness of the significant non-financial assumptions developed by the issuer and/or the company’s specialists and used by the company’s specialists to develop the reserve estimates. (AS 1105.A8b; AS 2501.16) • The firm did not evaluate whether the methods used by the company’s specialists to develop the reserve estimates were appropriate under the circumstances, taking into account the requirements of the applicable financial reporting framework, beyond inquiry of the methods used with the company’s specialists. (AS 1105.A8c)

Triennially Inspected 271 PricewaterhouseCoopers LLP 2024 Canada PricewaterhouseCoopers International Limited 45925 Part I.A C Yes Financial statement audit only Audits with multiple deficiencies Revenue

1 AS 1105 10 The firm selected for testing a control over revenue recognition that consisted of the issuer’s review of customer contracts. The firm did not perform procedures to test, or test any controls over, the completeness of an issuer-prepared report of new and modified contracts from which it made its selections for testing. (AS 1105.10)

Triennially Inspected 1141 KPMG Cardenas Dosal, S.C. 2024 Mexico KPMG International Cooperative 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

1 AS 2201 39 The issuer recognized revenue from multiple revenue streams. The following deficiency was identified: • The firm selected for testing a control over the disclosure of certain revenue that consisted of the issuer’s review and approval of its financial statement disclosures. The firm did not identify and test any controls over the accuracy of certain data used in the operation of this control. (AS 2201.39)

Triennially Inspected 1141 KPMG Cardenas Dosal, S.C. 2024 Mexico KPMG International Cooperative 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

2 AS 1105 10 The issuer recognized revenue from multiple revenue streams. The following deficiency was identified: • The firm used certain issuer-prepared data to substantively test one of the issuer’s revenue disclosures but did not perform any procedures to test, or test any controls over, the accuracy of this data. (AS 1105.10)

Triennially Inspected 1141 KPMG Cardenas Dosal, S.C. 2024 Mexico KPMG International Cooperative 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill and Intangible Assets

Significant Risk

3 AS 2201 42 The issuer engaged an external specialist to assist in performing its annual impairment analysis for certain goodwill and intangible assets with indefinite lives. The issuer, with the assistance of the company’s specialist, used various inputs and assumptions, some of which the engagement team considered to be significant, to prepare the valuation models used in the impairment analysis. Certain of these assumptions were developed using data derived from comparable companies. The company’s specialist also prepared a sensitivity analysis using certain assumptions based on the statistical data points of the assumptions. The firm’s approach for testing the goodwill and indefinite lived intangible assets for impairment was to test the issuer’s process, and the firm used an auditor-employed specialist to assist it with testing the valuation models used by the issuer. The following deficiency was identified: • The firm selected for testing a control over the valuation of the goodwill and indefinite lived intangible assets that consisted of the issuer’s review of key assumptions used in the valuation models. The firm did not evaluate the specific review procedures the control owner performed to assess the reasonableness of certain assumptions used in the valuation models, including the relevance of the comparable companies used to develop those assumptions. (AS 2201.42 and .44) Triennially Inspected 1141 KPMG Cardenas Dosal, S.C. 2024 Mexico KPMG International Cooperative 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill and Intangible Assets

Significant Risk

3 AS 2201 44 The issuer engaged an external specialist to assist in performing its annual impairment analysis for certain goodwill and intangible assets with indefinite lives. The issuer, with the assistance of the company’s specialist, used various inputs and assumptions, some of which the engagement team considered to be significant, to prepare the valuation models used in the impairment analysis. Certain of these assumptions were developed using data derived from comparable companies. The company’s specialist also prepared a sensitivity analysis using certain assumptions based on the statistical data points of the assumptions. The firm’s approach for testing the goodwill and indefinite lived intangible assets for impairment was to test the issuer’s process, and the firm used an auditor-employed specialist to assist it with testing the valuation models used by the issuer. The following deficiency was identified: • The firm selected for testing a control over the valuation of the goodwill and indefinite lived intangible assets that consisted of the issuer’s review of key assumptions used in the valuation models. The firm did not evaluate the specific review procedures the control owner performed to assess the reasonableness of certain assumptions used in the valuation models, including the relevance of the comparable companies used to develop those assumptions. (AS 2201.42 and .44) Triennially Inspected 1141 KPMG Cardenas Dosal, S.C. 2024 Mexico KPMG International Cooperative 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill and Intangible Assets

Significant Risk

4 AS 1201 C6 The issuer engaged an external specialist to assist in performing its annual impairment analysis for certain goodwill and intangible assets with indefinite lives. The issuer, with the assistance of the company’s specialist, used various inputs and assumptions, some of which the engagement team considered to be significant, to prepare the valuation models used in the impairment analysis. Certain of these assumptions were developed using data derived from comparable companies. The company’s specialist also prepared a sensitivity analysis using certain assumptions based on the statistical data points of the assumptions. The firm’s approach for testing the goodwill and indefinite lived intangible assets for impairment was to test the issuer’s process, and the firm used an auditor-employed specialist to assist it with testing the valuation models used by the issuer. The following deficiency was identified: • The firm did not sufficiently evaluate the work of the auditor-employed specialist and identify that the auditor-employed specialist’s work did not provide sufficient appropriate audit evidence regarding whether the goodwill and indefinite lived intangible assets were impaired, because the auditor-employed specialist did not perform sufficient procedures to evaluate the reasonableness of certain significant assumptions used in the valuation models, including the relevance of the comparable companies used to develop certain of those assumptions. (AS 1201.C6 and .C7) Triennially Inspected 1141 KPMG Cardenas Dosal, S.C. 2024 Mexico KPMG International Cooperative 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill and Intangible Assets

Significant Risk

4 AS 1201 C7 The issuer engaged an external specialist to assist in performing its annual impairment analysis for certain goodwill and intangible assets with indefinite lives. The issuer, with the assistance of the company’s specialist, used various inputs and assumptions, some of which the engagement team considered to be significant, to prepare the valuation models used in the impairment analysis. Certain of these assumptions were developed using data derived from comparable companies. The company’s specialist also prepared a sensitivity analysis using certain assumptions based on the statistical data points of the assumptions. The firm’s approach for testing the goodwill and indefinite lived intangible assets for impairment was to test the issuer’s process, and the firm used an auditor-employed specialist to assist it with testing the valuation models used by the issuer. The following deficiency was identified: • The firm did not sufficiently evaluate the work of the auditor-employed specialist and identify that the auditor-employed specialist’s work did not provide sufficient appropriate audit evidence regarding whether the goodwill and indefinite lived intangible assets were impaired, because the auditor-employed specialist did not perform sufficient procedures to evaluate the reasonableness of certain significant assumptions used in the valuation models, including the relevance of the comparable companies used to develop certain of those assumptions. (AS 1201.C6 and .C7) Triennially Inspected 1141 KPMG Cardenas Dosal, S.C. 2024 Mexico KPMG International Cooperative 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill and Intangible Assets

Significant Risk

5 AS 2501 16 The issuer engaged an external specialist to assist in performing its annual impairment analysis for certain goodwill and intangible assets with indefinite lives. The issuer, with the assistance of the company’s specialist, used various inputs and assumptions, some of which the engagement team considered to be significant, to prepare the valuation models used in the impairment analysis. Certain of these assumptions were developed using data derived from comparable companies. The company’s specialist also prepared a sensitivity analysis using certain assumptions based on the statistical data points of the assumptions. The firm’s approach for testing the goodwill and indefinite lived intangible assets for impairment was to test the issuer’s process, and the firm used an auditor-employed specialist to assist it with testing the valuation models used by the issuer. The following deficiency was identified: • The auditor-employed specialist did not perform procedures to evaluate the reasonableness of certain significant assumptions used in the valuation models beyond reperforming the sensitivity analysis prepared by the company’s specialist. (AS 2501.16) Triennially Inspected 1141 KPMG Cardenas Dosal, S.C. 2024 Mexico KPMG International Cooperative 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill and Intangible Assets

Significant Risk

6 AS 1105 4 The issuer engaged an external specialist to assist in performing its annual impairment analysis for certain goodwill and intangible assets with indefinite lives. The issuer, with the assistance of the company’s specialist, used various inputs and assumptions, some of which the engagement team considered to be significant, to prepare the valuation models used in the impairment analysis. Certain of these assumptions were developed using data derived from comparable companies. The company’s specialist also prepared a sensitivity analysis using certain assumptions based on the statistical data points of the assumptions. The firm’s approach for testing the goodwill and indefinite lived intangible assets for impairment was to test the issuer’s process, and the firm used an auditor-employed specialist to assist it with testing the valuation models used by the issuer. The following deficiency was identified: • The auditor-employed specialist did not perform procedures to evaluate the relevance of the comparable companies used to develop these significant assumptions beyond determining whether those companies operated in the same industry as the issuer. (AS 1105.04 and .06) Triennially Inspected 1141 KPMG Cardenas Dosal, S.C. 2024 Mexico KPMG International Cooperative 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill and Intangible Assets

Significant Risk

6 AS 1105 6 The issuer engaged an external specialist to assist in performing its annual impairment analysis for certain goodwill and intangible assets with indefinite lives. The issuer, with the assistance of the company’s specialist, used various inputs and assumptions, some of which the engagement team considered to be significant, to prepare the valuation models used in the impairment analysis. Certain of these assumptions were developed using data derived from comparable companies. The company’s specialist also prepared a sensitivity analysis using certain assumptions based on the statistical data points of the assumptions. The firm’s approach for testing the goodwill and indefinite lived intangible assets for impairment was to test the issuer’s process, and the firm used an auditor-employed specialist to assist it with testing the valuation models used by the issuer. The following deficiency was identified: • The auditor-employed specialist did not perform procedures to evaluate the relevance of the comparable companies used to develop these significant assumptions beyond determining whether those companies operated in the same industry as the issuer. (AS 1105.04 and .06) Triennially Inspected 1141 KPMG Cardenas Dosal, S.C. 2024 Mexico KPMG International Cooperative 45925 Part I.A B Yes Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

1 AS 2201 39 To test the existence of certain inventory, the firm virtually observed the inventory at selected locations through video calls as of an interim date, confirming only that inventory was present, and performed certain roll forward procedures from the interim date to year-end. The following deficiency was identified: • The firm did not identify and test any controls over the existence of this inventory. (AS 2201.39)

Triennially Inspected 1141 KPMG Cardenas Dosal, S.C. 2024 Mexico KPMG International Cooperative 45925 Part I.A B Yes Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

2 AS 2510 9 To test the existence of certain inventory, the firm virtually observed the inventory at selected locations through video calls as of an interim date, confirming only that inventory was present, and performed certain roll forward procedures from the interim date to year-end. The following deficiency was identified: • The firm did not perform sufficient procedures to test the existence of this inventory because the firm’s observation procedures were not suitable, as the firm did not perform any test count procedures during the observations. Therefore, these observations did not provide any evidence of the quantity and physical condition of the inventory. (AS 2510.09)

Triennially Inspected 1272 S.R. Batliboi & Co. LLP 2024 India Ernst & Young Global Limited 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill

Significant Risk

1 AS 2201 39 The issuer engaged an external specialist (“company’s specialist”) to assist in determining a significant assumption used by the issuer in performing its annual impairment analysis for certain goodwill using a Value in Use (VIU) approach. The issuer used various inputs and assumptions, some of which the engagement team considered to be significant, to prepare the VIU model used in the impairment analysis. The firm selected for testing a control over the valuation of this goodwill that consisted of the performance of an annual impairment analysis and management’s review and approval of (1) certain projections and base data produced by the issuer and used by the company’s specialist to determine the significant assumption and (2) the impairment analysis performed, including the VIU model and carrying amount of the goodwill. The following deficiency was identified: • The firm did not identify and test any controls over the completeness of certain data produced by the issuer that was provided to the company’s specialist and used in the operation of this control. (AS 2201.39) Triennially Inspected 1272 S.R. Batliboi & Co. LLP 2024 India Ernst & Young Global Limited 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill

Significant Risk

2 AS 2201 42 The issuer engaged an external specialist (“company’s specialist”) to assist in determining a significant assumption used by the issuer in performing its annual impairment analysis for certain goodwill using a Value in Use (VIU) approach. The issuer used various inputs and assumptions, some of which the engagement team considered to be significant, to prepare the VIU model used in the impairment analysis. The firm selected for testing a control over the valuation of this goodwill that consisted of the performance of an annual impairment analysis and management’s review and approval of (1) certain projections and base data produced by the issuer and used by the company’s specialist to determine the significant assumption and (2) the impairment analysis performed, including the VIU model and carrying amount of the goodwill. The following deficiency was identified: • The firm did not evaluate the specific review procedures the control owners performed to assess the reasonableness of a significant assumption used by the issuer in the VIU model. (AS 2201.42 and .44) Triennially Inspected 1272 S.R. Batliboi & Co. LLP 2024 India Ernst & Young Global Limited 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill

Significant Risk

2 AS 2201 44 The issuer engaged an external specialist (“company’s specialist”) to assist in determining a significant assumption used by the issuer in performing its annual impairment analysis for certain goodwill using a Value in Use (VIU) approach. The issuer used various inputs and assumptions, some of which the engagement team considered to be significant, to prepare the VIU model used in the impairment analysis. The firm selected for testing a control over the valuation of this goodwill that consisted of the performance of an annual impairment analysis and management’s review and approval of (1) certain projections and base data produced by the issuer and used by the company’s specialist to determine the significant assumption and (2) the impairment analysis performed, including the VIU model and carrying amount of the goodwill. The following deficiency was identified: • The firm did not evaluate the specific review procedures the control owners performed to assess the reasonableness of a significant assumption used by the issuer in the VIU model. (AS 2201.42 and .44) Triennially Inspected 1272 S.R. Batliboi & Co. LLP 2024 India Ernst & Young Global Limited 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill

Significant Risk

3 AS 1105 A10 The issuer engaged an external specialist (“company’s specialist”) to assist in determining a significant assumption used by the issuer in performing its annual impairment analysis for certain goodwill using a Value in Use (VIU) approach. The issuer used various inputs and assumptions, some of which the engagement team considered to be significant, to prepare the VIU model used in the impairment analysis. The firm’s approach for substantively testing the goodwill for impairment was to test the issuer’s process. The following deficiency was identified: • The firm did not perform procedures to evaluate the reasonableness of the significant assumptions used by the company’s specialist to determine the significant assumption used by the issuer in performing its annual impairment analysis beyond evaluating the consistency of the assumptions with historical experience and obtaining and reading the report prepared by the company’s specialist. Further, the firm did not perform procedures to evaluate the work of the company’s specialist beyond inquiry and testing the accuracy of certain data used by the company’s specialist. (AS 1105.A6-.A10; AS 2501.16) Triennially Inspected 1272 S.R. Batliboi & Co. LLP 2024 India Ernst & Young Global Limited 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill

Significant Risk

3 AS 1105 A6 The issuer engaged an external specialist (“company’s specialist”) to assist in determining a significant assumption used by the issuer in performing its annual impairment analysis for certain goodwill using a Value in Use (VIU) approach. The issuer used various inputs and assumptions, some of which the engagement team considered to be significant, to prepare the VIU model used in the impairment analysis. The firm’s approach for substantively testing the goodwill for impairment was to test the issuer’s process. The following deficiency was identified: • The firm did not perform procedures to evaluate the reasonableness of the significant assumptions used by the company’s specialist to determine the significant assumption used by the issuer in performing its annual impairment analysis beyond evaluating the consistency of the assumptions with historical experience and obtaining and reading the report prepared by the company’s specialist. Further, the firm did not perform procedures to evaluate the work of the company’s specialist beyond inquiry and testing the accuracy of certain data used by the company’s specialist. (AS 1105.A6-.A10; AS 2501.16) Triennially Inspected 1272 S.R. Batliboi & Co. LLP 2024 India Ernst & Young Global Limited 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill

Significant Risk

3 AS 1105 A7 The issuer engaged an external specialist (“company’s specialist”) to assist in determining a significant assumption used by the issuer in performing its annual impairment analysis for certain goodwill using a Value in Use (VIU) approach. The issuer used various inputs and assumptions, some of which the engagement team considered to be significant, to prepare the VIU model used in the impairment analysis. The firm’s approach for substantively testing the goodwill for impairment was to test the issuer’s process. The following deficiency was identified: • The firm did not perform procedures to evaluate the reasonableness of the significant assumptions used by the company’s specialist to determine the significant assumption used by the issuer in performing its annual impairment analysis beyond evaluating the consistency of the assumptions with historical experience and obtaining and reading the report prepared by the company’s specialist. Further, the firm did not perform procedures to evaluate the work of the company’s specialist beyond inquiry and testing the accuracy of certain data used by the company’s specialist. (AS 1105.A6-.A10; AS 2501.16) Triennially Inspected 1272 S.R. Batliboi & Co. LLP 2024 India Ernst & Young Global Limited 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill

Significant Risk

3 AS 1105 A8 The issuer engaged an external specialist (“company’s specialist”) to assist in determining a significant assumption used by the issuer in performing its annual impairment analysis for certain goodwill using a Value in Use (VIU) approach. The issuer used various inputs and assumptions, some of which the engagement team considered to be significant, to prepare the VIU model used in the impairment analysis. The firm’s approach for substantively testing the goodwill for impairment was to test the issuer’s process. The following deficiency was identified: • The firm did not perform procedures to evaluate the reasonableness of the significant assumptions used by the company’s specialist to determine the significant assumption used by the issuer in performing its annual impairment analysis beyond evaluating the consistency of the assumptions with historical experience and obtaining and reading the report prepared by the company’s specialist. Further, the firm did not perform procedures to evaluate the work of the company’s specialist beyond inquiry and testing the accuracy of certain data used by the company’s specialist. (AS 1105.A6-.A10; AS 2501.16) Triennially Inspected 1272 S.R. Batliboi & Co. LLP 2024 India Ernst & Young Global Limited 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill

Significant Risk

3 AS 1105 A9 The issuer engaged an external specialist (“company’s specialist”) to assist in determining a significant assumption used by the issuer in performing its annual impairment analysis for certain goodwill using a Value in Use (VIU) approach. The issuer used various inputs and assumptions, some of which the engagement team considered to be significant, to prepare the VIU model used in the impairment analysis. The firm’s approach for substantively testing the goodwill for impairment was to test the issuer’s process. The following deficiency was identified: • The firm did not perform procedures to evaluate the reasonableness of the significant assumptions used by the company’s specialist to determine the significant assumption used by the issuer in performing its annual impairment analysis beyond evaluating the consistency of the assumptions with historical experience and obtaining and reading the report prepared by the company’s specialist. Further, the firm did not perform procedures to evaluate the work of the company’s specialist beyond inquiry and testing the accuracy of certain data used by the company’s specialist. (AS 1105.A6-.A10; AS 2501.16) Triennially Inspected 1272 S.R. Batliboi & Co. LLP 2024 India Ernst & Young Global Limited 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill

Significant Risk

3 AS 2501 16 The issuer engaged an external specialist (“company’s specialist”) to assist in determining a significant assumption used by the issuer in performing its annual impairment analysis for certain goodwill using a Value in Use (VIU) approach. The issuer used various inputs and assumptions, some of which the engagement team considered to be significant, to prepare the VIU model used in the impairment analysis. The firm’s approach for substantively testing the goodwill for impairment was to test the issuer’s process. The following deficiency was identified: • The firm did not perform procedures to evaluate the reasonableness of the significant assumptions used by the company’s specialist to determine the significant assumption used by the issuer in performing its annual impairment analysis beyond evaluating the consistency of the assumptions with historical experience and obtaining and reading the report prepared by the company’s specialist. Further, the firm did not perform procedures to evaluate the work of the company’s specialist beyond inquiry and testing the accuracy of certain data used by the company’s specialist. (AS 1105.A6-.A10; AS 2501.16) Triennially Inspected 1272 S.R. Batliboi & Co. LLP 2024 India Ernst & Young Global Limited 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill

Significant Risk

4 AS 2501 16 The issuer engaged an external specialist (“company’s specialist”) to assist in determining a significant assumption used by the issuer in performing its annual impairment analysis for certain goodwill using a Value in Use (VIU) approach. The issuer used various inputs and assumptions, some of which the engagement team considered to be significant, to prepare the VIU model used in the impairment analysis. The firm’s approach for substantively testing the goodwill for impairment was to test the issuer’s process. The following deficiency was identified: • The firm did not perform procedures to evaluate the reasonableness of the significant assumptions related to certain projected data used by the issuer in the VIU model, including taking into account the issuer’s intent and ability to achieve the assumptions and projected data beyond inquiry, obtaining a current contract and bid from an external vendor unrelated to the significant assumption, and performing a sensitivity analysis. (AS 2501.16 and .17) Triennially Inspected 1272 S.R. Batliboi & Co. LLP 2024 India Ernst & Young Global Limited 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill

Significant Risk

4 AS 2501 17 The issuer engaged an external specialist (“company’s specialist”) to assist in determining a significant assumption used by the issuer in performing its annual impairment analysis for certain goodwill using a Value in Use (VIU) approach. The issuer used various inputs and assumptions, some of which the engagement team considered to be significant, to prepare the VIU model used in the impairment analysis. The firm’s approach for substantively testing the goodwill for impairment was to test the issuer’s process. The following deficiency was identified: • The firm did not perform procedures to evaluate the reasonableness of the significant assumptions related to certain projected data used by the issuer in the VIU model, including taking into account the issuer’s intent and ability to achieve the assumptions and projected data beyond inquiry, obtaining a current contract and bid from an external vendor unrelated to the significant assumption, and performing a sensitivity analysis. (AS 2501.16 and .17) Triennially Inspected 1272 S.R. Batliboi & Co. LLP 2024 India Ernst & Young Global Limited 45925 Part I.A B Yes Both financial statement and ICFR audits Audits with multiple deficiencies Accounts Receivable

1 AS 2201 42 The principal auditor instructed the firm to test certain controls over revenue and accounts receivable that consisted of management’s review of (1) changes to customer data, (2) the accounts receivable and allowance for doubtful accounts, (3) credit memos, (4) sales reversal entries, (5) the rebate reserves and underlying assumptions, and (6) the allocation of the total transaction price to the separate performance obligations based on their relative standalone selling prices. The following deficiency was identified: • The firm did not evaluate the review procedures that the control owners performed, including the procedures to identify items for follow-up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44)

Triennially Inspected 1272 S.R. Batliboi & Co. LLP 2024 India Ernst & Young Global Limited 45925 Part I.A B Yes Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Triennially Inspected 1272 S.R. Batliboi & Co. LLP 2024 India Ernst & Young Global Limited 45925 Part I.A B Yes Both financial statement and ICFR audits Audits with multiple deficiencies Accounts Receivable

1 AS 2201 44 The principal auditor instructed the firm to test certain controls over revenue and accounts receivable that consisted of management’s review of (1) changes to customer data, (2) the accounts receivable and allowance for doubtful accounts, (3) credit memos, (4) sales reversal entries, (5) the rebate reserves and underlying assumptions, and (6) the allocation of the total transaction price to the separate performance obligations based on their relative standalone selling prices. The following deficiency was identified: • The firm did not evaluate the review procedures that the control owners performed, including the procedures to identify items for follow-up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44)

Triennially Inspected 1272 S.R. Batliboi & Co. LLP 2024 India Ernst & Young Global Limited 45925 Part I.A B Yes Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

2 AS 2201 39 The principal auditor instructed the firm to test certain controls over revenue and accounts receivable that consisted of management’s review of (1) changes to customer data, (2) the accounts receivable and allowance for doubtful accounts, (3) credit memos, (4) sales reversal entries, (5) the rebate reserves and underlying assumptions, and (6) the allocation of the total transaction price to the separate performance obligations based on their relative standalone selling prices. The following deficiency was identified: • For certain of these controls, the firm did not identify and test any controls over the accuracy and completeness of certain data or reports used in the operation of the controls. (AS 2201.39)

Triennially Inspected 1272 S.R. Batliboi & Co. LLP 2024 India Ernst & Young Global Limited 45925 Part I.A B Yes Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

3 AS 1105 10 The principal auditor also instructed the firm to perform certain procedures to substantively test revenue, including the performance of a software-assisted analysis to test the relationships among revenue, accounts receivable, and cash receipts. The reliability of the audit evidence obtained from this analysis was dependent upon the firm’s testing of cash receipts data underlying the analysis. To test this data, the firm agreed a sample of cash receipts to bank statements and/or customer invoices. The firm did not perform sufficient procedures to evaluate whether the cash receipts data was sufficiently precise and appropriate for use in the analysis because it did not evaluate whether: • the cash receipts of two of the selections were related to sales invoices outstanding in accounts receivables; • the entire cash receipt of one of the selections was related to sales invoices outstanding in accounts receivables using independent information from the customers, as the firm only agreed a portion of the cash receipt to a customer invoice; and • the recorded cash reversal against the customer balance of one of the selections related to revenue and a related outstanding accounts receivable or evaluate whether this was a true exception in the context of the testing attributes. (AS 1105.10)

Triennially Inspected 1272 S.R. Batliboi & Co. LLP 2024 India Ernst & Young Global Limited 45925 Part I.A B Yes Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Triennially Inspected 1272 S.R. Batliboi & Co. LLP 2024 India Ernst & Young Global Limited 45925 Part I.A C Yes ICFR audit only Audits with multiple deficiencies Sales Discounts and Related Accruals

1 AS 2201 39 The firm selected for testing three controls over sales discounts and related accruals that consisted of management’s (1) review of the accrual calculation and reconciliation of the accrual balance to the general ledger, (2) analysis of accrual carryovers, and (3) approval of sales discount disbursements. The firm did not identify and test any controls over the accuracy and completeness of certain data used in the operation of these controls. (AS 2201.39)

Triennially Inspected 1315 Tanaka, Valdivia, Arribas & Asociados Sociedad Civil de Responsabilidad Limitada 2024 Peru Ernst & Young Global Limited 45925 Part I.A A No ICFR audit only Audits with multiple deficiencies Revenue

1 AS 2201 46 The issuer used an information technology (IT) system to initiate, process, and record revenue transactions. In its testing of controls over revenue, the firm tested various automated and IT-dependent manual controls that used data and reports generated or maintained by this IT system. The accuracy and completeness of these data and reports depended on effective IT general controls (ITGCs). As a result of the deficiencies in the firm’s testing of ITGCs, the firm’s testing of these automated and IT-dependent manual controls was not sufficient. (AS 2201.46)

2 AS 2201 42 The issuer used an information technology (IT) system to initiate, process, and record revenue transactions. In its testing of controls over revenue, the firm tested various automated and IT-dependent manual controls that used data and reports generated or maintained by this IT system. The accuracy and completeness of these data and reports depended on effective IT general controls (ITGCs). The firm selected for testing two user access controls over this IT system that consisted of the issuer’s review and approval of privileged system access, including a review of the activity performed by users that are granted such access to confirm that it was aligned with the access request/requirement. The firm did not evaluate the specific review procedures that the control owner performed to (1) evaluate whether the activity was aligned with the access request/requirement and (2) investigate and timely resolve any activity performed by the user beyond the access request/requirement. (AS 2201.42 and .44)

2 AS 2201 44 The issuer used an information technology (IT) system to initiate, process, and record revenue transactions. In its testing of controls over revenue, the firm tested various automated and IT-dependent manual controls that used data and reports generated or maintained by this IT system. The accuracy and completeness of these data and reports depended on effective IT general controls (ITGCs). The firm selected for testing two user access controls over this IT system that consisted of the issuer’s review and approval of privileged system access, including a review of the activity performed by users that are granted such access to confirm that it was aligned with the access request/requirement. The firm did not evaluate the specific review procedures that the control owner performed to (1) evaluate whether the activity was aligned with the access request/requirement and (2) investigate and timely resolve any activity performed by the user beyond the access request/requirement. (AS 2201.42 and .44)

3 AS 2201 39 For certain revenue, which was affected by the audit deficiencies related to user access, the following additional deficiency was identified: The firm did not identify and test any controls over the manually recorded transaction prices used to recognize the revenue to ensure that they agreed with the prices associated with the respective sales orders. (AS 2201.39)

Triennially Inspected 1315 Tanaka, Valdivia, Arribas & Asociados Sociedad Civil de Responsabilidad Limitada 2024 Peru Ernst & Young Global Limited 45925 Part I.A B No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

1 AS 2201 46 The issuer used an IT system to process and record revenue transactions. In its testing of controls over revenue, the firm tested various automated controls that used data and reports generated or maintained by this IT system. The accuracy and completeness of these data and reports depended on effective ITGCs. As a result of the following deficiencies in the firm’s testing of ITGCs, the firm’s testing of these automated controls was not sufficient. (AS 2201.46)

2 AS 2201 42 The firm selected for testing certain user access controls over this IT system that consisted of the configuration of the IT systems to restrict access to authorized users depending on the nature of the activities performed by the users. The firm did not test aspects of these controls that would address certain risks identified by the firm associated with certain personnel having privileged access to specific functions of the IT system. (AS 2201.42 and .44)

2 AS 2201 44 The firm selected for testing certain user access controls over this IT system that consisted of the configuration of the IT systems to restrict access to authorized users depending on the nature of the activities performed by the users. The firm did not test aspects of these controls that would address certain risks identified by the firm associated with certain personnel having privileged access to specific functions of the IT system. (AS 2201.42 and .44)

3 AS 2301 16 The sample size the firm used in its certain of its substantive procedures to test revenue was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiencies in the firm’s control testing. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

3 AS 2301 18 The sample size the firm used in its certain of its substantive procedures to test revenue was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiencies in the firm’s control testing. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

3 AS 2301 37 The sample size the firm used in its certain of its substantive procedures to test revenue was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiencies in the firm’s control testing. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

3 AS 2315 19 The sample size the firm used in its certain of its substantive procedures to test revenue was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiencies in the firm’s control testing. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

3 AS 2315 23 The sample size the firm used in its certain of its substantive procedures to test revenue was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiencies in the firm’s control testing. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

3 AS 2315 23A The sample size the firm used in its certain of its substantive procedures to test revenue was too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported due to the deficiencies in the firm’s control testing. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 45925 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue and Related Accounts

Fraud Risk

1 AS 2301 8 The issuer recognizes multiple types of revenue. For one type of revenue and the related accounts, which were measured based on estimates, the following deficiency was identified: • The firm did not perform any procedures to test whether the issuer satisfied its performance obligations prior to the recognition of certain of this revenue. (AS 2301.08 and .13) Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 45925 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue and Related Accounts

Fraud Risk

1 AS 2301 13 The issuer recognizes multiple types of revenue. For one type of revenue and the related accounts, which were measured based on estimates, the following deficiency was identified: • The firm did not perform any procedures to test whether the issuer satisfied its performance obligations prior to the recognition of certain of this revenue. (AS 2301.08 and .13) Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 45925 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue and Related Accounts

Fraud Risk

2 AS 2501 10 The issuer recognizes multiple types of revenue. For one type of revenue and the related accounts, which were measured based on estimates, the following deficiency was identified: • The firm selected a sample of transactions to test the measurement of this revenue. The firm did not sufficiently evaluate whether data was appropriately used, and significant assumptions were appropriately applied, in measuring this revenue because it did not compare the amount of revenue it calculated for the selected transactions to the amount of revenue recorded by the issuer. (AS 2501.10) Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 45925 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue and Related Accounts

Fraud Risk

3 AS 2501 16 The issuer recognizes multiple types of revenue. For one type of revenue and the related accounts, which were measured based on estimates, the following deficiency was identified: • The firm did not evaluate the reasonableness of certain significant assumptions that the issuer used to estimate this type of revenue. (AS 2501.16) Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 45925 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue and Related Accounts

Fraud Risk

4 AS 2501 16 The issuer recognizes multiple types of revenue. For one type of revenue and the related accounts, which were measured based on estimates, the following deficiency was identified: • The firm did not evaluate the reasonableness of another significant assumption that the issuer used to estimate a related account. (AS 2501.16) Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 45925 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue and Related Accounts

Fraud Risk

5 AS 2301 8 For a second type of revenue, the following deficiency was identified: • For certain revenue of this type, the firm did not perform sufficient procedures to evaluate the issuer’s identification of performance obligations, because it did not evaluate (1) the issuer’s basis for concluding that the goods and services, or bundles thereof, represented a single or multiple performance obligation(s) and (2) whether the issuer was acting as the principal for the transaction rather than an agent. (AS 2301.08 and .13) Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 45925 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue and Related Accounts

Fraud Risk

5 AS 2301 13 For a second type of revenue, the following deficiency was identified: • For certain revenue of this type, the firm did not perform sufficient procedures to evaluate the issuer’s identification of performance obligations, because it did not evaluate (1) the issuer’s basis for concluding that the goods and services, or bundles thereof, represented a single or multiple performance obligation(s) and (2) whether the issuer was acting as the principal for the transaction rather than an agent. (AS 2301.08 and .13) Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 45925 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue and Related Accounts

Fraud Risk

6 AS 2301 8 For a second type of revenue, the following deficiency was identified: • The firm did not perform sufficient procedures to test when the issuer recognized revenue, because it did not perform procedures to evaluate whether (1) the issuer had satisfied the performance obligation(s) at the time revenue was recognized and (2) the revenue for each performance obligation should have been recognized at a point-in-time or over time. (AS 2301.08 and .13) Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 45925 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue and Related Accounts

Fraud Risk

6 AS 2301 13 For a second type of revenue, the following deficiency was identified: • The firm did not perform sufficient procedures to test when the issuer recognized revenue, because it did not perform procedures to evaluate whether (1) the issuer had satisfied the performance obligation(s) at the time revenue was recognized and (2) the revenue for each performance obligation should have been recognized at a point-in-time or over time. (AS 2301.08 and .13) Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 45925 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue and Related Accounts

Fraud Risk

7 AS 2301 8 For a second type of revenue, the following deficiency was identified: • The firm did not perform sufficient procedures to evaluate the determination of the transaction prices, because, when concluding that variable consideration did not exist, the firm did not evaluate aspects of the revenue transactions that indicated the presence of variable consideration. (AS 2301.08 and .13; AS 2810.03) Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 45925 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue and Related Accounts

Fraud Risk

7 AS 2301 13 For a second type of revenue, the following deficiency was identified: • The firm did not perform sufficient procedures to evaluate the determination of the transaction prices, because, when concluding that variable consideration did not exist, the firm did not evaluate aspects of the revenue transactions that indicated the presence of variable consideration. (AS 2301.08 and .13; AS 2810.03) Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 45925 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue and Related Accounts

Fraud Risk

7 AS 2810 3 For a second type of revenue, the following deficiency was identified: • The firm did not perform sufficient procedures to evaluate the determination of the transaction prices, because, when concluding that variable consideration did not exist, the firm did not evaluate aspects of the revenue transactions that indicated the presence of variable consideration. (AS 2301.08 and .13; AS 2810.03) Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 45925 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue and Related Accounts

Fraud Risk

8 AS 1105 10 For a second type of revenue, the following deficiency was identified: • The firm did not test, or identify and test controls over, the completeness and accuracy of issuer-produced data the issuer used to develop significant assumptions used in measuring variable consideration for certain revenue of this type. (AS 1105.10) Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 45925 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue and Related Accounts

Fraud Risk

9 AS 2501 16 For a second type of revenue, the following deficiency was identified: • The firm did not evaluate the reasonableness of a significant assumption the issuer used to measure this revenue. (AS 2501.16) Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 45925 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue and Related Accounts

Fraud Risk

10 AS 2301 16 For a third type of revenue, the firm relied on certain controls to reduce the nature, timing, and extent of its substantive procedures to test revenue. The following deficiency was identified: • The firm did not identify and test controls that addressed the completeness and accuracy of revenue transaction details used in the operation of an information-technology automated control selected for testing. (AS 2301.16) Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 45925 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue and Related Accounts

Fraud Risk

11 AS 1105 10 For a third type of revenue, the firm relied on certain controls to reduce the nature, timing, and extent of its substantive procedures to test revenue. The following deficiency was identified: • The firm did not test, or identify and test any controls over, the completeness and accuracy of certain system-generated data that was used to develop a significant assumption the issuer used to recognize revenue. (AS 1105.10) Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 45925 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue and Related Accounts

Fraud Risk

12 AS 2810 30 Related to multiple types of revenue, the firm did not identify and evaluate the issuer’s omission of certain disclosures required by FASB Topic 606, Revenue from Contracts with Customers. (AS 2810.30 and .31) Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 45925 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue and Related Accounts

Fraud Risk

12 AS 2810 31 Related to multiple types of revenue, the firm did not identify and evaluate the issuer’s omission of certain disclosures required by FASB Topic 606, Revenue from Contracts with Customers. (AS 2810.30 and .31) Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 45925 Part I.A B No Financial statement audit only Audits with multiple deficiencies Long-Lived Assets

Significant Risk

1 AS 1105 A1 The issuer engaged a specialist to perform a quantitative assessment to test the recoverability of certain long-lived assets. The firm did not perform procedures to test the valuation of these long-lived assets, beyond obtaining a summary of the company’s specialist’s valuation memorandum. Further, the firm did not perform any procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1-.A10; AS 2501.07) Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 45925 Part I.A B No Financial statement audit only Audits with multiple deficiencies Long-Lived Assets

Significant Risk

1 AS 1105 A10 The issuer engaged a specialist to perform a quantitative assessment to test the recoverability of certain long-lived assets. The firm did not perform procedures to test the valuation of these long-lived assets, beyond obtaining a summary of the company’s specialist’s valuation memorandum. Further, the firm did not perform any procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1-.A10; AS 2501.07) Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 45925 Part I.A B No Financial statement audit only Audits with multiple deficiencies Long-Lived Assets

Significant Risk

1 AS 1105 A2 The issuer engaged a specialist to perform a quantitative assessment to test the recoverability of certain long-lived assets. The firm did not perform procedures to test the valuation of these long-lived assets, beyond obtaining a summary of the company’s specialist’s valuation memorandum. Further, the firm did not perform any procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1-.A10; AS 2501.07) Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 45925 Part I.A B No Financial statement audit only Audits with multiple deficiencies Long-Lived Assets

Significant Risk

1 AS 1105 A3 The issuer engaged a specialist to perform a quantitative assessment to test the recoverability of certain long-lived assets. The firm did not perform procedures to test the valuation of these long-lived assets, beyond obtaining a summary of the company’s specialist’s valuation memorandum. Further, the firm did not perform any procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1-.A10; AS 2501.07) Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 45925 Part I.A B No Financial statement audit only Audits with multiple deficiencies Long-Lived Assets

Significant Risk

1 AS 1105 A4 The issuer engaged a specialist to perform a quantitative assessment to test the recoverability of certain long-lived assets. The firm did not perform procedures to test the valuation of these long-lived assets, beyond obtaining a summary of the company’s specialist’s valuation memorandum. Further, the firm did not perform any procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1-.A10; AS 2501.07) Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 45925 Part I.A B No Financial statement audit only Audits with multiple deficiencies Long-Lived Assets

Significant Risk

1 AS 1105 A5 The issuer engaged a specialist to perform a quantitative assessment to test the recoverability of certain long-lived assets. The firm did not perform procedures to test the valuation of these long-lived assets, beyond obtaining a summary of the company’s specialist’s valuation memorandum. Further, the firm did not perform any procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1-.A10; AS 2501.07) Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 45925 Part I.A B No Financial statement audit only Audits with multiple deficiencies Long-Lived Assets

Significant Risk

1 AS 1105 A6 The issuer engaged a specialist to perform a quantitative assessment to test the recoverability of certain long-lived assets. The firm did not perform procedures to test the valuation of these long-lived assets, beyond obtaining a summary of the company’s specialist’s valuation memorandum. Further, the firm did not perform any procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1-.A10; AS 2501.07) Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 45925 Part I.A B No Financial statement audit only Audits with multiple deficiencies Long-Lived Assets

Significant Risk

1 AS 1105 A7 The issuer engaged a specialist to perform a quantitative assessment to test the recoverability of certain long-lived assets. The firm did not perform procedures to test the valuation of these long-lived assets, beyond obtaining a summary of the company’s specialist’s valuation memorandum. Further, the firm did not perform any procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1-.A10; AS 2501.07) Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 45925 Part I.A B No Financial statement audit only Audits with multiple deficiencies Long-Lived Assets

Significant Risk

1 AS 1105 A8 The issuer engaged a specialist to perform a quantitative assessment to test the recoverability of certain long-lived assets. The firm did not perform procedures to test the valuation of these long-lived assets, beyond obtaining a summary of the company’s specialist’s valuation memorandum. Further, the firm did not perform any procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1-.A10; AS 2501.07) Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 45925 Part I.A B No Financial statement audit only Audits with multiple deficiencies Long-Lived Assets

Significant Risk

1 AS 1105 A9 The issuer engaged a specialist to perform a quantitative assessment to test the recoverability of certain long-lived assets. The firm did not perform procedures to test the valuation of these long-lived assets, beyond obtaining a summary of the company’s specialist’s valuation memorandum. Further, the firm did not perform any procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1-.A10; AS 2501.07) Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 45925 Part I.A B No Financial statement audit only Audits with multiple deficiencies Long-Lived Assets

Significant Risk

1 AS 2501 7 The issuer engaged a specialist to perform a quantitative assessment to test the recoverability of certain long-lived assets. The firm did not perform procedures to test the valuation of these long-lived assets, beyond obtaining a summary of the company’s specialist’s valuation memorandum. Further, the firm did not perform any procedures with respect to its use of the work of the company’s specialist as audit evidence. (AS 1105.A1-.A10; AS 2501.07) Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 45925 Part I.A B No Financial statement audit only Audits with multiple deficiencies Accounts Receivable

Significant Risk

2 AS 2501 16 The firm’s approach for substantively testing the allowance for doubtful accounts was to test the issuer’s process. The following deficiency was identified: • The firm did not perform procedures to evaluate whether the firm had a reasonable basis for the significant assumptions related to the expected credit loss rate the issuer used to estimate its allowance for doubtful accounts. (AS 2501.16) Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 45925 Part I.A B No Financial statement audit only Audits with multiple deficiencies Accounts Receivable

Significant Risk

3 AS 1105 10 The firm’s approach for substantively testing the allowance for doubtful accounts was to test the issuer’s process. The following deficiency was identified: • The firm did not perform procedures to test, or test any controls over, the accuracy and completeness of certain issuer-produced data the issuer used to develop the significant assumptions. (AS 1105.10) Triennially Inspected 2738 M&K CPAS, PLLC 2024 United States 45925 Part I.A A No Financial statement audit only Audits with multiple deficiencies Intangible Assets

1 AS 2301 8 The firm's internal inspection program had inspected this audit and reviewed this area but did not identify the deficiencies below. During the year, the issuer identified indicators of impairment and performed a quantitative assessment of impairment. The firm did not perform procedures to evaluate the issuer’s determination of the asset group used in its quantitative assessment. (AS 2301.08)

Triennially Inspected 2738 M&K CPAS, PLLC 2024 United States 45925 Part I.A A No Financial statement audit only Audits with multiple deficiencies Intangible Assets

2 AS 2501 16 The firm's internal inspection program had inspected this audit and reviewed this area but did not identify the deficiencies below. During the year, the issuer identified indicators of impairment and performed a quantitative assessment of impairment. The firm did not perform procedures, beyond inquiry, observing the issuer’s implementation of certain assumptions, and performing a sensitivity analysis, to evaluate the reasonableness of the significant assumptions the issuer used in its quantitative assessment. (AS 2501.16)

Triennially Inspected 3223 Mercurius & Associates LLP 2025 India 45925 Part I.A A No Financial statement audit only Audits with multiple deficiencies Related Party Transaction

Fraud Risk

1 AS 2410 17 The firm did not perform substantive procedures, beyond inquiry and obtaining and reading an issuer-prepared memorandum, to evaluate whether the issuer appropriately accounted for certain aspects of a related party transaction in conformity with GAAP. (AS 2410.17) Triennially Inspected 3223 Mercurius & Associates LLP 2025 India 45925 Part I.A A No Financial statement audit only Audits with multiple deficiencies Related Party Transaction

Fraud Risk

2 AS 1105 A8a The issuer engaged an external valuation specialist to determine the fair value of this related party transaction. The firm’s approach to substantively testing the fair value of this transaction was to test the issuer’s process. The firm did not evaluate the relevance and reliability of certain data from sources external to the issuer that the company’s specialist used to develop certain significant assumptions. (AS 1105.A8a) Triennially Inspected 3223 Mercurius & Associates LLP 2025 India 45925 Part I.A A No Financial statement audit only Audits with multiple deficiencies Related Party Transaction

Fraud Risk

3 AS 1105 A8b The issuer engaged an external valuation specialist to determine the fair value of this related party transaction. The firm’s approach to substantively testing the fair value of this transaction was to test the issuer’s process. The firm did not perform procedures, beyond inquiry, to evaluate the reasonableness of the significant assumptions developed by the company’s specialist. (AS 1105.A8b) Triennially Inspected 3223 Mercurius & Associates LLP 2025 India 45925 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Account

Fraud Risk

4 AS 2310 28 The firm used positive confirmation requests to test a significant account. The firm did not maintain control of the confirmation requests and responses through direct communication with the intended recipients of the confirmation requests. (AS 2310.28) Triennially Inspected 3223 Mercurius & Associates LLP 2025 India 45925 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Account

Fraud Risk

5 AS 2310 29 The firm did not consider performing procedures to address the risks associated with electronic responses, such as verifying the source and contents of the confirmation responses. (AS 2310.29) Triennially Inspected 3240 KPMG AG 2024 Switzerland KPMG International Cooperative 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

1 AS 1105 10 The issuer entered into sales contracts with third-party customers, which outlined the specific terms and conditions with the customers. For certain revenue transactions, sales orders were generated (and revenue was recognized) based on the quantities of goods sold to the customers that were manually entered into the issuer’s accounting system. The following deficiency was identified: • The firm selected for testing a control over the recognition of this revenue that consisted of the issuer’s review of new and amended sales contracts. The firm identified a deficiency in the design effectiveness of the control during its interim testing. To test the remediation of this control deficiency, the firm selected and tested a sample of new and amended sales contracts once the issuer remediated the deficiency. The firm did not perform procedures to test, or test any controls over, the completeness of the population of new and amended sales contracts from which it made its selections for testing. (AS 1105.10)

Triennially Inspected 3240 KPMG AG 2024 Switzerland KPMG International Cooperative 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

2 AS 2201 44 The issuer entered into sales contracts with third-party customers, which outlined the specific terms and conditions with the customers. For certain revenue transactions, sales orders were generated (and revenue was recognized) based on the quantities of goods sold to the customers that were manually entered into the issuer’s accounting system. The following deficiency was identified: • The firm selected for testing a control over the recognition of this revenue that consisted of the issuer’s review of new and amended sales contracts. The firm identified a deficiency in the design effectiveness of the control during its interim testing. To test the remediation of this control deficiency, the firm selected and tested a sample of new and amended sales contracts once the issuer remediated the deficiency. The firm did not perform sufficient procedures to test the effectiveness of the issuer’s remediation of the control deficiency because approximately 44 percent of the new and amended sales contracts selected to test the remediation were entered into or amended prior to the issuer’s remediation of the deficiency. (AS 2201.44)

Triennially Inspected 3240 KPMG AG 2024 Switzerland KPMG International Cooperative 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

3 AS 2201 68 The issuer entered into sales contracts with third-party customers, which outlined the specific terms and conditions with the customers. For certain revenue transactions, sales orders were generated (and revenue was recognized) based on the quantities of goods sold to the customers that were manually entered into the issuer’s accounting system. The following deficiencies were identified: • The firm identified a process risk point over the recognition of this revenue that did not have an associated control and concluded that a design effectiveness deficiency existed. The firm identified and tested compensating controls that it believed would mitigate the deficiency. The firm did not identify that these compensating controls did not address the risk of material misstatement related to the entry of incorrect quantities of goods sold into the issuer’s accounting system. (AS 2201.68)

Triennially Inspected 3240 KPMG AG 2024 Switzerland KPMG International Cooperative 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Certain Liability

Significant Risk

4 AS 2201 42 The firm used an auditor-employed specialist to assist it with evaluating the reasonableness of a significant assumption used by the issuer to estimate the fair value of a certain liability. To evaluate the reasonableness of the assumption, the auditor-employed specialist developed an expectation of the assumption using certain external data. The following deficiency was identified: • The firm selected for testing a control that consisted of the issuer’s review of the assumption. The firm did not evaluate the criteria the control owners used to identify matters for follow-up when assessing the reasonableness of the assumption. (AS 2201.42 and .44) Triennially Inspected 3240 KPMG AG 2024 Switzerland KPMG International Cooperative 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Certain Liability

Significant Risk

4 AS 2201 44 The firm used an auditor-employed specialist to assist it with evaluating the reasonableness of a significant assumption used by the issuer to estimate the fair value of a certain liability. To evaluate the reasonableness of the assumption, the auditor-employed specialist developed an expectation of the assumption using certain external data. The following deficiency was identified: • The firm selected for testing a control that consisted of the issuer’s review of the assumption. The firm did not evaluate the criteria the control owners used to identify matters for follow-up when assessing the reasonableness of the assumption. (AS 2201.42 and .44) Triennially Inspected 3240 KPMG AG 2024 Switzerland KPMG International Cooperative 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Certain Liability

Significant Risk

5 AS 1201 C6 The firm used an auditor-employed specialist to assist it with evaluating the reasonableness of a significant assumption used by the issuer to estimate the fair value of a certain liability. To evaluate the reasonableness of the assumption, the auditor-employed specialist developed an expectation of the assumption using certain external data. The following deficiency was identified: • The firm did not sufficiently evaluate the work of the auditor-employed specialist, as it did not identify that the auditor-employed specialist’s work did not provide sufficient appropriate audit evidence regarding the significant assumption, and perform additional procedures or request the auditor-employed specialist to perform additional procedures, as necessary, to address the deficiency. (AS 1201.C6 and .C7) Triennially Inspected 3240 KPMG AG 2024 Switzerland KPMG International Cooperative 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Certain Liability

Significant Risk

5 AS 1201 C7 The firm used an auditor-employed specialist to assist it with evaluating the reasonableness of a significant assumption used by the issuer to estimate the fair value of a certain liability. To evaluate the reasonableness of the assumption, the auditor-employed specialist developed an expectation of the assumption using certain external data. The following deficiency was identified: • The firm did not sufficiently evaluate the work of the auditor-employed specialist, as it did not identify that the auditor-employed specialist’s work did not provide sufficient appropriate audit evidence regarding the significant assumption, and perform additional procedures or request the auditor-employed specialist to perform additional procedures, as necessary, to address the deficiency. (AS 1201.C6 and .C7) Triennially Inspected 3240 KPMG AG 2024 Switzerland KPMG International Cooperative 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Certain Liability

Significant Risk

6 AS 1105 4 The firm used an auditor-employed specialist to assist it with evaluating the reasonableness of a significant assumption used by the issuer to estimate the fair value of a certain liability. To evaluate the reasonableness of the assumption, the auditor-employed specialist developed an expectation of the assumption using certain external data. The following deficiency was identified: • The auditor-employed specialist did not perform sufficient procedures to evaluate the relevance of the external data when developing the expectation of the significant assumption. (AS 1105.04 and .06) Triennially Inspected 3240 KPMG AG 2024 Switzerland KPMG International Cooperative 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Certain Liability

Significant Risk

6 AS 1105 6 The firm used an auditor-employed specialist to assist it with evaluating the reasonableness of a significant assumption used by the issuer to estimate the fair value of a certain liability. To evaluate the reasonableness of the assumption, the auditor-employed specialist developed an expectation of the assumption using certain external data. The following deficiency was identified: • The auditor-employed specialist did not perform sufficient procedures to evaluate the relevance of the external data when developing the expectation of the significant assumption. (AS 1105.04 and .06) Triennially Inspected 3240 KPMG AG 2024 Switzerland KPMG International Cooperative 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Intangible Assets

7 AS 2810 30 The firm did not identify and evaluate a departure from the applicable financial reporting framework related to the issuer’s omission of certain disclosures related to intangible assets required by the framework. (AS 2810.30 and .31)

Triennially Inspected 3240 KPMG AG 2024 Switzerland KPMG International Cooperative 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Intangible Assets

7 AS 2810 31 The firm did not identify and evaluate a departure from the applicable financial reporting framework related to the issuer’s omission of certain disclosures related to intangible assets required by the framework. (AS 2810.30 and .31)

Triennially Inspected 3240 KPMG AG 2024 Switzerland KPMG International Cooperative 45925 Part I.A B No Financial statement audit only Audits with multiple deficiencies Goodwill

1 AS 2501 16 The issuer evaluated certain goodwill for impairment using a discounted cash flow model, which was developed using various assumptions. The firm’s approach for substantively testing this goodwill for impairment was to test the issuer’s process. The firm did not perform procedures to evaluate the reasonableness of certain significant assumptions used by the issuer to evaluate this goodwill for impairment beyond, for certain assumptions, comparing the assumptions to the most recent approved budget and prior year impairment tests, performing a sensitivity analysis, and inquiring of management and, for certain other assumptions, comparing the assumptions to the most recent approved budget and prior year impairment tests. (AS 2501.16)

Triennially Inspected 3240 KPMG AG 2024 Switzerland KPMG International Cooperative 45925 Part I.A B No Financial statement audit only Audits with multiple deficiencies Intangible Assets

2 AS 2305 13 The firm’s substantive procedures to test certain inputs used by the issuer to record intangible assets included the performance of analytical procedures. For certain of these inputs, the firm did not (1) determine, for one of these inputs, whether the expectation used in the analytical procedures was based on predictable relationships and (2) perform procedures to evaluate significant differences between the expected input and actual input used by the issuer, beyond inquiry of management. (AS 2305.13, .14, and .21)

Triennially Inspected 3240 KPMG AG 2024 Switzerland KPMG International Cooperative 45925 Part I.A B No Financial statement audit only Audits with multiple deficiencies Intangible Assets

2 AS 2305 14 The firm’s substantive procedures to test certain inputs used by the issuer to record intangible assets included the performance of analytical procedures. For certain of these inputs, the firm did not (1) determine, for one of these inputs, whether the expectation used in the analytical procedures was based on predictable relationships and (2) perform procedures to evaluate significant differences between the expected input and actual input used by the issuer, beyond inquiry of management. (AS 2305.13, .14, and .21)

Triennially Inspected 3240 KPMG AG 2024 Switzerland KPMG International Cooperative 45925 Part I.A B No Financial statement audit only Audits with multiple deficiencies Intangible Assets

2 AS 2305 21 The firm’s substantive procedures to test certain inputs used by the issuer to record intangible assets included the performance of analytical procedures. For certain of these inputs, the firm did not (1) determine, for one of these inputs, whether the expectation used in the analytical procedures was based on predictable relationships and (2) perform procedures to evaluate significant differences between the expected input and actual input used by the issuer, beyond inquiry of management. (AS 2305.13, .14, and .21)

Triennially Inspected 3240 KPMG AG 2024 Switzerland KPMG International Cooperative 45925 Part I.A B No Financial statement audit only Audits with multiple deficiencies Intangible Assets

3 AS 2810 30 The firm did not identify and evaluate a departure from the applicable financial reporting framework related to the issuer’s omission of certain disclosures related to intangible assets required by the framework. (AS 2810.30 and .31)

Triennially Inspected 3240 KPMG AG 2024 Switzerland KPMG International Cooperative 45925 Part I.A B No Financial statement audit only Audits with multiple deficiencies Intangible Assets

3 AS 2810 31 The firm did not identify and evaluate a departure from the applicable financial reporting framework related to the issuer’s omission of certain disclosures related to intangible assets required by the framework. (AS 2810.30 and .31)

Triennially Inspected 3240 KPMG AG 2024 Switzerland KPMG International Cooperative 45925 Part I.A C Yes Both financial statement and ICFR audits Audits with multiple deficiencies Long-Lived Assets

1 AS 2201 39 The principal auditor identified certain long-lived assets as a significant account and the existence and valuation of those assets as relevant assertions. The following deficiency was identified: • The firm did not identify and test any controls over the existence and valuation of these long-lived assets. (AS 2201.39)

Triennially Inspected 3240 KPMG AG 2024 Switzerland KPMG International Cooperative 45925 Part I.A C Yes Both financial statement and ICFR audits Audits with multiple deficiencies Long-Lived Assets

1 AS 2301 8 The principal auditor identified certain long-lived assets as a significant account and the existence and valuation of those assets as relevant assertions. The following deficiency was identified: • The firm did not perform any substantive procedures to test the existence and valuation of these long-lived assets. (AS 2301.08)

Triennially Inspected 3627 Sadler, Gibb & Associates, LLC 2025 United States 45925 Part I.A A No Financial statement audit only Audits with an incorrect opinion on the financial statements and/or ICFR Contingent Consideration Liability

1 AS 2810 30 During the year, the issuer acquired a business. As part of the consideration, the issuer recorded a contingent consideration liability related to the sellers’ rights to receive additional shares contingent upon the exercise or conversion of convertible notes, options, and warrants. The firm did not identify and evaluate a departure from GAAP related to the issuer not reflecting that certain warrants had been exercised after the acquisition in its determination of the contingent consideration liability at year end. (AS 2810.30) In connection with our review, the issuer reevaluated its accounting for the contingent consideration liability and concluded that a material misstatement existed that had not been previously identified. The issuer subsequently corrected this misstatement in a restatement of its financial statements, and the firm issued an audit report on the restated financial statements. Our procedures did not include review of any additional audit work related to the restatement.

Triennially Inspected 5348 Frost, PLLC 2025 United States 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

1 AS 2201 42 The firm's internal inspection program had inspected this audit and reviewed this area but did not identify the deficiency below. The issuer reported different types of inventory. The following deficiency was identified: • The firm selected for testing a control over the review of certain inventory but did not perform procedures to test the design and operating effectiveness of this control. (AS 2201.42 and .44)

Triennially Inspected 5348 Frost, PLLC 2025 United States 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

1 AS 2201 44 The firm's internal inspection program had inspected this audit and reviewed this area but did not identify the deficiency below. The issuer reported different types of inventory. The following deficiency was identified: • The firm selected for testing a control over the review of certain inventory but did not perform procedures to test the design and operating effectiveness of this control. (AS 2201.42 and .44)

Triennially Inspected 5348 Frost, PLLC 2025 United States 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

2 AS 2201 42 The firm's internal inspection program had inspected this audit and reviewed this area but did not identify the deficiency below. The issuer reported different types of inventory. The following deficiency was identified: • The firm selected for testing controls over the review of certain other inventory and metrics of all inventory. The firm did not evaluate the review procedures that the control owners performed, including procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44)

Triennially Inspected 5348 Frost, PLLC 2025 United States 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

2 AS 2201 44 The firm's internal inspection program had inspected this audit and reviewed this area but did not identify the deficiency below. The issuer reported different types of inventory. The following deficiency was identified: • The firm selected for testing controls over the review of certain other inventory and metrics of all inventory. The firm did not evaluate the review procedures that the control owners performed, including procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44)

Triennially Inspected 5348 Frost, PLLC 2025 United States 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

3 AS 2201 39 The firm's internal inspection program had inspected this audit and reviewed this area but did not identify the deficiency below. The issuer reported different types of inventory. The following deficiency was identified: • The firm did not identify and test any controls over the completeness and accuracy of reports that were used in the operation of certain of the controls it selected for testing over inventory. (AS 2201.39)

Triennially Inspected 5348 Frost, PLLC 2025 United States 45925 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Inventory

4 AS 2301 8 The firm's internal inspection program had inspected this audit and reviewed this area but did not identify the deficiency below. The firm did not perform any procedures to test certain components of the issuer’s calculation of the cost of certain inventory. (AS 2301.08)

Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A A No Financial statement audit only Audits with an incorrect opinion on the financial statements and/or ICFR Revenue and Related Accounts

Fraud Risk

1 AS 2810 35 The firm selected a sample of transactions to test revenue and performed cut-off testing. The following deficiency was identified: • The firm determined that the issuer was unable to support whether or not it had satisfied its performance obligations for several revenue transactions selected for testing. As a result, the firm identified adjusting entries that the issuer recorded. The firm did not perform procedures to obtain further audit evidence to address whether the adjusting journal entries were appropriate or, if the firm was unable to obtain sufficient appropriate audit evidence to have a reasonable basis to conclude about whether the financial statements as a whole were free of material misstatement, the firm should have expressed a qualified opinion or a disclaimer of opinion. (AS 2810.35) In connection with our review, the issuer reevaluated its accounting for certain revenue and related accounts and concluded that a material misstatement existed that had not been previously identified. The issuer subsequently corrected this misstatement in a restatement of its financial statements, and the firm revised and reissued its report on the financial statements. Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A A No Financial statement audit only Audits with an incorrect opinion on the financial statements and/or ICFR Revenue and Related Accounts

Significant Risk

Fraud Risk

2 AS 2301 8 The firm selected a sample of transactions to test revenue and performed cut-off testing. The following deficiency was identified: • The firm did not perform sufficient procedures to evaluate whether two additional journal entries that it identified to reverse revenue, which the issuer recorded, were appropriate, because it did not evaluate the appropriateness of the offsets to the reversed revenue. (AS 2301.08 and .13) In connection with our review, the issuer reevaluated its accounting for certain revenue and related accounts and concluded that a material misstatement existed that had not been previously identified. The issuer subsequently corrected this misstatement in a restatement of its financial statements, and the firm revised and reissued its report on the financial statements. Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A A No Financial statement audit only Audits with an incorrect opinion on the financial statements and/or ICFR Revenue and Related Accounts

Significant Risk

Fraud Risk

2 AS 2301 13 The firm selected a sample of transactions to test revenue and performed cut-off testing. The following deficiency was identified: • The firm did not perform sufficient procedures to evaluate whether two additional journal entries that it identified to reverse revenue, which the issuer recorded, were appropriate, because it did not evaluate the appropriateness of the offsets to the reversed revenue. (AS 2301.08 and .13) In connection with our review, the issuer reevaluated its accounting for certain revenue and related accounts and concluded that a material misstatement existed that had not been previously identified. The issuer subsequently corrected this misstatement in a restatement of its financial statements, and the firm revised and reissued its report on the financial statements. Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A A No Financial statement audit only Audits with an incorrect opinion on the financial statements and/or ICFR Revenue and Related Accounts

Significant Risk

Fraud Risk

3 AS 2301 8 The firm did not perform sufficient procedures to evaluate whether the issuer recognized certain revenue in accordance with FASB ASC Topic 606, Revenue from Contracts with Customers, because it did not evaluate the issuer’s conclusions about collectability and satisfaction of performance obligations, beyond obtaining confirmations from certain customers. (AS 2301.08 and .13) Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A A No Financial statement audit only Audits with an incorrect opinion on the financial statements and/or ICFR Revenue and Related Accounts

Significant Risk

Fraud Risk

3 AS 2301 13 The firm did not perform sufficient procedures to evaluate whether the issuer recognized certain revenue in accordance with FASB ASC Topic 606, Revenue from Contracts with Customers, because it did not evaluate the issuer’s conclusions about collectability and satisfaction of performance obligations, beyond obtaining confirmations from certain customers. (AS 2301.08 and .13) Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A A No Financial statement audit only Audits with an incorrect opinion on the financial statements and/or ICFR Revenue and Related Accounts

Significant Risk

Fraud Risk

4 AS 2501 7 The firm did not perform procedures to test the issuer’s conclusion that an allowance for doubtful accounts was not necessary, beyond testing the issuer’s accounts receivable aging report for clerical accuracy and completeness and testing certain subsequent cash receipts. (AS 2501.07) Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A A No Financial statement audit only Audits with an incorrect opinion on the financial statements and/or ICFR Revenue and Related Accounts

Significant Risk

5 AS 2501 21 The issuer performed a quantitative assessment to determine whether its intangible assets were impaired. The firm’s approach for substantively testing this assessment was to develop an independent expectation of the fair value of the intangible assets. The following deficiencies were identified: • The firm did not perform procedures to demonstrate that, in developing its independent expectation, it took into account certain requirements of the applicable financial framework so that its independent expectation considered the factors relevant to the estimate. (AS 2501.21) Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A A No Financial statement audit only Audits with an incorrect opinion on the financial statements and/or ICFR Intangible Assets

Significant Risk

6 AS 2501 22 The issuer performed a quantitative assessment to determine whether its intangible assets were impaired. The firm’s approach for substantively testing this assessment was to develop an independent expectation of the fair value of the intangible assets. The following deficiencies were identified: • The firm did not perform procedures to demonstrate it had a reasonable basis for certain assumptions it independently derived, beyond performing a sensitivity analysis for one of those assumptions. (AS 2501.22) Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A A No Financial statement audit only Audits with an incorrect opinion on the financial statements and/or ICFR Intangible Assets

Significant Risk

7 AS 2501 21 The issuer performed a quantitative assessment to determine whether its intangible assets were impaired. The firm’s approach for substantively testing this assessment was to develop an independent expectation of the fair value of the intangible assets. The following deficiencies were identified: • The firm did not perform sufficient procedures to demonstrate that it had a reasonable basis, including taking into account its understanding of the issuer’s process, for another assumption it derived, because it did not demonstrate how its assumption took into account certain factors relevant to the estimate. (AS 2501.21 and .22) Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A A No Financial statement audit only Audits with an incorrect opinion on the financial statements and/or ICFR Intangible Assets

Significant Risk

7 AS 2501 22 The issuer performed a quantitative assessment to determine whether its intangible assets were impaired. The firm’s approach for substantively testing this assessment was to develop an independent expectation of the fair value of the intangible assets. The following deficiencies were identified: • The firm did not perform sufficient procedures to demonstrate that it had a reasonable basis, including taking into account its understanding of the issuer’s process, for another assumption it derived, because it did not demonstrate how its assumption took into account certain factors relevant to the estimate. (AS 2501.21 and .22) Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A A No Financial statement audit only Audits with an incorrect opinion on the financial statements and/or ICFR Intangible Assets

Significant Risk

8 AS 1105 4 The issuer performed a quantitative assessment to determine whether its intangible assets were impaired. The firm’s approach for substantively testing this assessment was to develop an independent expectation of the fair value of the intangible assets. The following deficiencies were identified: • The firm did not perform procedures to evaluate the relevance and reliability of information it obtained from an external source and used to develop one of its assumptions. (AS 1105.04 and .06) Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A A No Financial statement audit only Audits with an incorrect opinion on the financial statements and/or ICFR Intangible Assets

Significant Risk

8 AS 1105 6 The issuer performed a quantitative assessment to determine whether its intangible assets were impaired. The firm’s approach for substantively testing this assessment was to develop an independent expectation of the fair value of the intangible assets. The following deficiencies were identified: • The firm did not perform procedures to evaluate the relevance and reliability of information it obtained from an external source and used to develop one of its assumptions. (AS 1105.04 and .06) Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Accounts and Disclosures

1 AS 1101 3 The firm did not plan and perform an audit that provided a reasonable basis for its audit opinion on the issuer’s financial statements because its procedures were limited to establishing a materiality level for the financial statements, certain planning procedures, and obtaining certain issuer-prepared documents. (AS 1101.03; AS 1105.04; AS 2101.08 and .10; AS 2105.03; AS 2110.04; AS 2301.08; AS 2401.57; AS 2410.03; AS 2415.03; AS 2805.05; AS 2810.30 and .31

Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Accounts and Disclosures

1 AS 1105 4 The firm did not plan and perform an audit that provided a reasonable basis for its audit opinion on the issuer’s financial statements because its procedures were limited to establishing a materiality level for the financial statements, certain planning procedures, and obtaining certain issuer-prepared documents. (AS 1101.03; AS 1105.04; AS 2101.08 and .10; AS 2105.03; AS 2110.04; AS 2301.08; AS 2401.57; AS 2410.03; AS 2415.03; AS 2805.05; AS 2810.30 and .31

Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Accounts and Disclosures

1 AS 2101 8 The firm did not plan and perform an audit that provided a reasonable basis for its audit opinion on the issuer’s financial statements because its procedures were limited to establishing a materiality level for the financial statements, certain planning procedures, and obtaining certain issuer-prepared documents. (AS 1101.03; AS 1105.04; AS 2101.08 and .10; AS 2105.03; AS 2110.04; AS 2301.08; AS 2401.57; AS 2410.03; AS 2415.03; AS 2805.05; AS 2810.30 and .31

Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Accounts and Disclosures

1 AS 2101 10 The firm did not plan and perform an audit that provided a reasonable basis for its audit opinion on the issuer’s financial statements because its procedures were limited to establishing a materiality level for the financial statements, certain planning procedures, and obtaining certain issuer-prepared documents. (AS 1101.03; AS 1105.04; AS 2101.08 and .10; AS 2105.03; AS 2110.04; AS 2301.08; AS 2401.57; AS 2410.03; AS 2415.03; AS 2805.05; AS 2810.30 and .31

Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Accounts and Disclosures

1 AS 2105 3 The firm did not plan and perform an audit that provided a reasonable basis for its audit opinion on the issuer’s financial statements because its procedures were limited to establishing a materiality level for the financial statements, certain planning procedures, and obtaining certain issuer-prepared documents. (AS 1101.03; AS 1105.04; AS 2101.08 and .10; AS 2105.03; AS 2110.04; AS 2301.08; AS 2401.57; AS 2410.03; AS 2415.03; AS 2805.05; AS 2810.30 and .31

Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Accounts and Disclosures

1 AS 2110 4 The firm did not plan and perform an audit that provided a reasonable basis for its audit opinion on the issuer’s financial statements because its procedures were limited to establishing a materiality level for the financial statements, certain planning procedures, and obtaining certain issuer-prepared documents. (AS 1101.03; AS 1105.04; AS 2101.08 and .10; AS 2105.03; AS 2110.04; AS 2301.08; AS 2401.57; AS 2410.03; AS 2415.03; AS 2805.05; AS 2810.30 and .31

Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Accounts and Disclosures

1 AS 2301 8 The firm did not plan and perform an audit that provided a reasonable basis for its audit opinion on the issuer’s financial statements because its procedures were limited to establishing a materiality level for the financial statements, certain planning procedures, and obtaining certain issuer-prepared documents. (AS 1101.03; AS 1105.04; AS 2101.08 and .10; AS 2105.03; AS 2110.04; AS 2301.08; AS 2401.57; AS 2410.03; AS 2415.03; AS 2805.05; AS 2810.30 and .31

Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Accounts and Disclosures

1 AS 2401 57 The firm did not plan and perform an audit that provided a reasonable basis for its audit opinion on the issuer’s financial statements because its procedures were limited to establishing a materiality level for the financial statements, certain planning procedures, and obtaining certain issuer-prepared documents. (AS 1101.03; AS 1105.04; AS 2101.08 and .10; AS 2105.03; AS 2110.04; AS 2301.08; AS 2401.57; AS 2410.03; AS 2415.03; AS 2805.05; AS 2810.30 and .31

Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Accounts and Disclosures

1 AS 2410 3 The firm did not plan and perform an audit that provided a reasonable basis for its audit opinion on the issuer’s financial statements because its procedures were limited to establishing a materiality level for the financial statements, certain planning procedures, and obtaining certain issuer-prepared documents. (AS 1101.03; AS 1105.04; AS 2101.08 and .10; AS 2105.03; AS 2110.04; AS 2301.08; AS 2401.57; AS 2410.03; AS 2415.03; AS 2805.05; AS 2810.30 and .31

Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Accounts and Disclosures

1 AS 2415 3 The firm did not plan and perform an audit that provided a reasonable basis for its audit opinion on the issuer’s financial statements because its procedures were limited to establishing a materiality level for the financial statements, certain planning procedures, and obtaining certain issuer-prepared documents. (AS 1101.03; AS 1105.04; AS 2101.08 and .10; AS 2105.03; AS 2110.04; AS 2301.08; AS 2401.57; AS 2410.03; AS 2415.03; AS 2805.05; AS 2810.30 and .31

Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Accounts and Disclosures

1 AS 2805 5 The firm did not plan and perform an audit that provided a reasonable basis for its audit opinion on the issuer’s financial statements because its procedures were limited to establishing a materiality level for the financial statements, certain planning procedures, and obtaining certain issuer-prepared documents. (AS 1101.03; AS 1105.04; AS 2101.08 and .10; AS 2105.03; AS 2110.04; AS 2301.08; AS 2401.57; AS 2410.03; AS 2415.03; AS 2805.05; AS 2810.30 and .31

Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Accounts and Disclosures

1 AS 2810 30 The firm did not plan and perform an audit that provided a reasonable basis for its audit opinion on the issuer’s financial statements because its procedures were limited to establishing a materiality level for the financial statements, certain planning procedures, and obtaining certain issuer-prepared documents. (AS 1101.03; AS 1105.04; AS 2101.08 and .10; AS 2105.03; AS 2110.04; AS 2301.08; AS 2401.57; AS 2410.03; AS 2415.03; AS 2805.05; AS 2810.30 and .31

Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Accounts and Disclosures

1 AS 2810 31 The firm did not plan and perform an audit that provided a reasonable basis for its audit opinion on the issuer’s financial statements because its procedures were limited to establishing a materiality level for the financial statements, certain planning procedures, and obtaining certain issuer-prepared documents. (AS 1101.03; AS 1105.04; AS 2101.08 and .10; AS 2105.03; AS 2110.04; AS 2301.08; AS 2401.57; AS 2410.03; AS 2415.03; AS 2805.05; AS 2810.30 and .31

Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A C No Financial statement audit only Audits with multiple deficiencies Equity-Method Investments

Significant Risk

1 AS 2301 8 The issuer held equity-method investments with various investees. For one equity-method investment, the following deficiency was identified: • The firm did not perform procedures, beyond inquiry, to evaluate whether the issuer evaluated whether there were any factors or indicators that there was an other than temporary decrease in the value of this investment in accordance with FASB ASC Topic 323, Investments – Equity Method and Joint Ventures, including consideration of certain factors of which the firm was aware that indicated that there was a loss in the value of the investment that was other than a temporary decline. (AS 2301.08 and .11; AS 2810.03) Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A C No Financial statement audit only Audits with multiple deficiencies Equity-Method Investments

Significant Risk

1 AS 2301 11 The issuer held equity-method investments with various investees. For one equity-method investment, the following deficiency was identified: • The firm did not perform procedures, beyond inquiry, to evaluate whether the issuer evaluated whether there were any factors or indicators that there was an other than temporary decrease in the value of this investment in accordance with FASB ASC Topic 323, Investments – Equity Method and Joint Ventures, including consideration of certain factors of which the firm was aware that indicated that there was a loss in the value of the investment that was other than a temporary decline. (AS 2301.08 and .11; AS 2810.03) Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A C No Financial statement audit only Audits with multiple deficiencies Equity-Method Investments

Significant Risk

1 AS 2810 3 The issuer held equity-method investments with various investees. For one equity-method investment, the following deficiency was identified: • The firm did not perform procedures, beyond inquiry, to evaluate whether the issuer evaluated whether there were any factors or indicators that there was an other than temporary decrease in the value of this investment in accordance with FASB ASC Topic 323, Investments – Equity Method and Joint Ventures, including consideration of certain factors of which the firm was aware that indicated that there was a loss in the value of the investment that was other than a temporary decline. (AS 2301.08 and .11; AS 2810.03) Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A C No Financial statement audit only Audits with multiple deficiencies Equity-Method Investments

Significant Risk

2 AS 2301 8 The issuer held equity-method investments with various investees. For one equity-method investment, the following deficiency was identified: • The firm did not perform procedures, beyond inquiry, to evaluate whether the issuer recognized its share of the earnings or losses of the investee. (AS 2301.08 and .11) Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A C No Financial statement audit only Audits with multiple deficiencies Equity-Method Investments

Significant Risk

2 AS 2301 11 The issuer held equity-method investments with various investees. For one equity-method investment, the following deficiency was identified: • The firm did not perform procedures, beyond inquiry, to evaluate whether the issuer recognized its share of the earnings or losses of the investee. (AS 2301.08 and .11) Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A C No Financial statement audit only Audits with multiple deficiencies Equity-Method Investments

Significant Risk

3 AS 2301 8 The issuer held equity-method investments with various investees. For one equity-method investment, the following deficiency was identified: • The firm did not sufficiently evaluate the issuer’s conclusion not to consolidate this investee, because it did not evaluate whether the issuer had a controlling financial interest in the investee. (AS 2301.08 and .11) Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A C No Financial statement audit only Audits with multiple deficiencies Equity-Method Investments

Significant Risk

3 AS 2301 11 The issuer held equity-method investments with various investees. For one equity-method investment, the following deficiency was identified: • The firm did not sufficiently evaluate the issuer’s conclusion not to consolidate this investee, because it did not evaluate whether the issuer had a controlling financial interest in the investee. (AS 2301.08 and .11) Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A C No Financial statement audit only Audits with multiple deficiencies Equity-Method Investments

Significant Risk

4 AS 2301 8 For another equity-method investment, the firm did not perform procedures, beyond inquiry, to test the valuation of this investment at year end and the related impairment losses. Further, the firm did not perform procedures to test whether impairment losses were recorded in the appropriate period even though it was aware of certain contrary evidence. (AS 2301.08; AS 2810.03) Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A C No Financial statement audit only Audits with multiple deficiencies Equity-Method Investments

Significant Risk

4 AS 2810 3 For another equity-method investment, the firm did not perform procedures, beyond inquiry, to test the valuation of this investment at year end and the related impairment losses. Further, the firm did not perform procedures to test whether impairment losses were recorded in the appropriate period even though it was aware of certain contrary evidence. (AS 2301.08; AS 2810.03) Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A D No Financial statement audit only Audits with multiple deficiencies Goodwill

Fraud Risk

1 AS 2301 8 The issuer reported goodwill related to certain reporting units. The firm did not perform any procedures to evaluate whether the issuer identified its reporting units in conformity with FASB ASC Topic 350, Intangibles – Goodwill and Other. (AS 2301.08 and .13) Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A D No Financial statement audit only Audits with multiple deficiencies Goodwill

Significant Risk

Fraud Risk

1 AS 2301 13 The issuer reported goodwill related to certain reporting units. The firm did not perform any procedures to evaluate whether the issuer identified its reporting units in conformity with FASB ASC Topic 350, Intangibles – Goodwill and Other. (AS 2301.08 and .13) Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A D No Financial statement audit only Audits with multiple deficiencies Goodwill

Significant Risk

Fraud Risk

2 AS 1105 A8 For one reporting unit, the issuer engaged an external specialist to perform a quantitative assessment to evaluate goodwill for impairment. The firm’s approach for substantively testing the quantitative assessment was to test the issuer’s process and develop an independent expectation. The following deficiency was identified: • The firm did not perform procedures to evaluate the reasonableness of certain significant assumptions used by the company’s specialist in the quantitative assessment and/or used by the firm in developing its independent expectation. (AS 1105.A8b; AS 2501.16) Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A D No Financial statement audit only Audits with multiple deficiencies Goodwill

Significant Risk

Fraud Risk

2 AS 2501 16 For one reporting unit, the issuer engaged an external specialist to perform a quantitative assessment to evaluate goodwill for impairment. The firm’s approach for substantively testing the quantitative assessment was to test the issuer’s process and develop an independent expectation. The following deficiency was identified: • The firm did not perform procedures to evaluate the reasonableness of certain significant assumptions used by the company’s specialist in the quantitative assessment and/or used by the firm in developing its independent expectation. (AS 1105.A8b; AS 2501.16) Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A D No Financial statement audit only Audits with multiple deficiencies Goodwill

Significant Risk

Fraud Risk

3 AS 2501 22 For one reporting unit, the issuer engaged an external specialist to perform a quantitative assessment to evaluate goodwill for impairment. The firm’s approach for substantively testing the quantitative assessment was to test the issuer’s process and develop an independent expectation. The following deficiency was identified: • The firm did not perform procedures to demonstrate it had a reasonable basis for certain assumptions it independently derived and used in its independent expectation. (AS 2501.22) Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A D No Financial statement audit only Audits with multiple deficiencies Goodwill

Significant Risk

Fraud Risk

4 AS 2501 22 For another reporting unit, the issuer performed a qualitative assessment to evaluate goodwill for impairment and determined that it was not more likely than not that the carrying value of the reporting unit was more than its fair value. The firm’s approach for substantively testing whether this goodwill was impaired was to develop an independent expectation of the fair value of the reporting unit. The firm did not perform procedures to demonstrate it had a reasonable basis for certain assumptions it independently derived and used in developing its independent expectation. (AS 2501.22) Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A D No Financial statement audit only Audits with multiple deficiencies Goodwill

Significant Risk

4 AS 2501 22 For another reporting unit, the issuer performed a qualitative assessment to evaluate goodwill for impairment and determined that it was not more likely than not that the carrying value of the reporting unit was more than its fair value. The firm’s approach for substantively testing whether this goodwill was impaired was to develop an independent expectation of the fair value of the reporting unit. The firm did not perform procedures to demonstrate it had a reasonable basis for certain assumptions it independently derived and used in developing its independent expectation. (AS 2501.22) Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A E No Financial statement audit only Audits with a single deficiency Investments

Significant Risk

1 AS 2301 8 The firm did not perform procedures to evaluate the issuer’s qualitative assessments to evaluate whether certain of its investments were impaired. (AS 2301.08 and .11) Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A E No Financial statement audit only Audits with a single deficiency Investments

Significant Risk

1 AS 2301 11 The firm did not perform procedures to evaluate the issuer’s qualitative assessments to evaluate whether certain of its investments were impaired. (AS 2301.08 and .11) Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 45925 Part I.A F No Financial statement audit only Audits with a single deficiency Goodwill

1 AS 2501 7 The issuer performed a quantitative assessment, using a discounted cash flow analysis, to assess goodwill for impairment. The firm did not perform procedures to test the issuer’s quantitative assessment, beyond comparing the analysis with prior year analyses, testing the mathematical accuracy of the analysis, and researching general industry economic conditions. (AS 2501.07)

Triennially Inspected 596 CohnReznick LLP 2025 United States 45911 Part I.A A No ICFR audit only Audits with multiple deficiencies Revenue

Fraud Risk

1 AS 2201 44 The firm's internal inspection program had inspected this audit and reviewed these areas and did not identify the deficiencies below. The firm selected for testing a control over revenue. Except for one of the selected items that was part of the firm’s walkthrough, the firm did not test the specific review procedures that the control owner performed over certain aspects of this control, beyond inspecting for evidence of the control owners’ approval. (AS 2201.44) Triennially Inspected 596 CohnReznick LLP 2025 United States 45911 Part I.A A No ICFR audit only Audits with multiple deficiencies Inventory

2 AS 2201 44 The firm's internal inspection program had inspected this audit and reviewed these areas and did not identify the deficiencies below. The firm selected for testing certain controls over inventory. Except for certain of the selected items that were part of the firm’s walkthroughs, the firm did not test the specific review procedures that the control owners performed over certain aspects of these controls, beyond inspecting for evidence of the control owners’ approval. (AS 2201.44)

Triennially Inspected 596 CohnReznick LLP 2025 United States 45911 Part I.A B No Financial statement audit only Audits with a single deficiency Business Combination

Significant Risk

1 AS 2501 16 During the year, the issuer acquired a business. The firm did not perform procedures to evaluate the reasonableness of a significant assumption used to estimate the amount of acquired intangible assets, beyond inquiry with management. (AS 2501.16) Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue

1 AS 2810 30 The firm did not identify and evaluate departures from GAAP related to the issuer’s inaccurate disclosures that it recognized revenue in conformity with FASB ASC Topic 605, Revenue Recognition, which was superseded by FASB ASC Topic 606, Revenue from Contracts with Customers, prior to the year under audit. (AS 2810.30 and .31) Unrelated to our review, the issuer reevaluated its disclosures of revenue recognition and determined that the disclosures were inaccurate. The issuer did not file an amended Form 10-K or a Form 8-K indicating that its previously issued financial statements should not be relied on. Instead, the issuer corrected the disclosures in a subsequent filing. The firm reissued its report on the financial statements.

Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue

1 AS 2810 31 The firm did not identify and evaluate departures from GAAP related to the issuer’s inaccurate disclosures that it recognized revenue in conformity with FASB ASC Topic 605, Revenue Recognition, which was superseded by FASB ASC Topic 606, Revenue from Contracts with Customers, prior to the year under audit. (AS 2810.30 and .31) Unrelated to our review, the issuer reevaluated its disclosures of revenue recognition and determined that the disclosures were inaccurate. The issuer did not file an amended Form 10-K or a Form 8-K indicating that its previously issued financial statements should not be relied on. Instead, the issuer corrected the disclosures in a subsequent filing. The firm reissued its report on the financial statements.

Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue

2 AS 2301 8 The firm did not perform procedures to test the issuer’s restated revenue disclosures discussed. (AS 2301.08)

Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue

3 AS 2301 8 The firm did not perform sufficient procedures to test revenue because it limited its procedures to tracing a sample of revenue transactions to issuer-prepared invoices. (AS 2301.08)

Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Accounts Receivable

4 AS 2310 31 The firm sent positive confirmation requests to test accounts receivable. The firm did not perform any alternative procedures for the positive confirmation requests for which it did not receive a response. (AS 2310.31)

Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Accounts Receivable

5 AS 2501 7 The firm did not perform procedures to test the allowance for doubtful accounts beyond reading issuer prepared accounts receivable aging schedules. (AS 2501.07)

Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Related Party Transactions

6 AS 2410 12 The firm did not perform any procedures to test the transactions with related parties disclosed in the financial statements. (AS 2410.12)

Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Related Party Transactions

7 AS 2410 14 The firm did not evaluate whether the issuer had properly identified its related parties and relationships and transactions with related parties. (AS 2410.14)

Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Subsequent Events

8 AS 2801 12 The firm did not perform auditing procedures, at or near the date of the auditor’s report, to ascertain the occurrence of subsequent events that may have required adjustment or disclosure essential to a fair presentation of the financial statements. (AS 2801.12)

Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Journal Entries

9 AS 2401 58 The firm did not identify and select journal entries and other adjustments for testing to address the potential for material misstatement due to fraud. (AS 2401.58)

Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 45911 Part I.A B No Financial statement audit only Audits with multiple deficiencies Revenue and Related Accounts

1 AS 2301 8 The firm did not perform sufficient procedures to test one type of revenue because its procedures were limited to determining, for a sample of transactions, that a contract existed between the issuer and the customer. (AS 2301.08)

Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 45911 Part I.A B No Financial statement audit only Audits with multiple deficiencies Revenue and Related Accounts

2 AS 2301 8 The firm did not perform sufficient procedures to test another type of revenue because it limited its procedures to tracing a sample of revenue transactions to issuer-prepared invoices and/or other issuer prepared information. (AS 2301.08)

Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 45911 Part I.A B No Financial statement audit only Audits with multiple deficiencies Revenue and Related Accounts

3 AS 2301 8 The firm did not perform procedures to test the completeness of a related account. (AS 2301.08)

Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 45911 Part I.A B No Financial statement audit only Audits with multiple deficiencies Revenue and Related Accounts

4 AS 2301 8 In addition, the firm did not perform sufficient procedures to test this account because it limited its procedures to tracing a sample of transactions to certain issuer-prepared information. (AS 2301.08)

Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 45911 Part I.A B No Financial statement audit only Audits with multiple deficiencies Certain Asset

5 AS 2501 7 The firm did not perform procedures to test the fair value of a certain asset, beyond performing recalculations of an issuer-prepared schedule. (AS 2501.07)

Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 45911 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Transactions

6 AS 2301 8 The firm did not perform any procedures to evaluate the issuer’s accounting treatment of certain significant transactions. (AS 2301.08)

Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 45911 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Transactions

7 AS 2810 30 In addition, the firm did not identify and evaluate departures from GAAP related to the issuer’s omission of certain required disclosures related to these significant transactions. (AS 2810.30 and .31)

Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 45911 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Transactions

7 AS 2810 31 In addition, the firm did not identify and evaluate departures from GAAP related to the issuer’s omission of certain required disclosures related to these significant transactions. (AS 2810.30 and .31)

Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 45911 Part I.A B No Financial statement audit only Audits with multiple deficiencies Journal Entries

8 AS 2401 58 The firm did not identify and select journal entries and other adjustments for testing to address the potential for material misstatement due to fraud. (AS 2401.58)

Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 45911 Part I.A C No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

1 AS 2810 30 The firm did not identify and evaluate departures from GAAP related to the issuer’s omission of certain disclosures required by FASB ASC Topic 606, Revenue from Contracts with Customers. (AS 2810.30 and .31) Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 45911 Part I.A C No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

1 AS 2810 31 The firm did not identify and evaluate departures from GAAP related to the issuer’s omission of certain disclosures required by FASB ASC Topic 606, Revenue from Contracts with Customers. (AS 2810.30 and .31) Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 45911 Part I.A C No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

2 AS 2301 8 In addition, the firm did not perform sufficient procedures to test revenue because it limited its procedures to tracing a sample of revenue transactions to issuer-prepared invoices. (AS 2301.08 and .13) Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 45911 Part I.A C No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

2 AS 2301 13 In addition, the firm did not perform sufficient procedures to test revenue because it limited its procedures to tracing a sample of revenue transactions to issuer-prepared invoices. (AS 2301.08 and .13) Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 45911 Part I.A C No Financial statement audit only Audits with multiple deficiencies Related Party Payables

3 AS 2310 31 The firm sent positive confirmation requests to test related party payables. The firm did not perform any alternative procedures for a positive confirmation request for which it did not receive a response. (AS 2310.31)

Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 45911 Part I.A C No Financial statement audit only Audits with multiple deficiencies Journal Entries

Fraud Risk

4 AS 2401 58 The firm did not identify and select journal entries and other adjustments for testing to address the potential for material misstatement due to fraud. (AS 2401.58) Triennially Inspected 1132 UHY Haines Norton 2024 Australia 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Account

Fraud Risk

1 AS 2501 16 The firm did not perform procedures to evaluate the reasonableness of the significant assumptions used to determine an estimate related to a significant account. (AS 2501.16) Triennially Inspected 1132 UHY Haines Norton 2024 Australia 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Journal Entries

Fraud Risk

2 AS 2401 58 The firm did not identify and select journal entries and other adjustments for testing to address the potential for material misstatement due to fraud. (AS 2401.58) Triennially Inspected 1132 UHY Haines Norton 2024 Australia 45911 Part I.A B No Financial statement audit only Audits with multiple deficiencies Intangible Assets

Significant Risk

1 AS 2501 16 The issuer performed an impairment assessment of certain intangible assets. The firm did not perform procedures, beyond obtaining and reading the issuer’s sensitivity analysis, to evaluate the reasonableness of the significant assumptions the issuer used in the impairment assessment. (AS 2501.16) Triennially Inspected 1132 UHY Haines Norton 2024 Australia 45911 Part I.A B No Financial statement audit only Audits with multiple deficiencies Journal Entries

Fraud Risk

2 AS 2401 58 The firm did not identify and select journal entries and other adjustments for testing to address the potential for material misstatement due to fraud. (AS 2401.58) Triennially Inspected 1487 Grant Thornton Zhitong Certified Public Accountants LLP 2024 China Grant Thornton International Limited 45911 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Accounts Receivable

Fraud Risk

1 AS 2201 46 The issuer used multiple information-technology (IT) systems to initiate, process, and record transactions related to certain revenue and the related accounts receivable. In its testing of controls over these accounts, the firm tested various automated and IT-dependent manual controls that used data and reports generated or maintained by these IT systems. As a result of the following deficiencies in the firm’s testing of IT general controls (ITGCs), the firm’s testing of these automated and IT dependent manual controls was not sufficient. (AS 2201.46) Triennially Inspected 1487 Grant Thornton Zhitong Certified Public Accountants LLP 2024 China Grant Thornton International Limited 45911 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

2 AS 2201 42 The firm selected for testing various user access and change management controls over these IT systems that consisted of the issuer’s reviews of (1) the granting and monitoring of user access and (2) changes to the production environment of these IT systems. The following deficiency was identified: · The firm did not perform sufficient procedures to test the design of these controls because it did not evaluate whether (1) the controls were designed to satisfy the issuer’s control objectives and (2) the control owners possessed the necessary authority and competence to perform the controls. (AS 2201.42) Triennially Inspected 1487 Grant Thornton Zhitong Certified Public Accountants LLP 2024 China Grant Thornton International Limited 45911 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

3 AS 2201 39 The firm selected for testing various user access and change management controls over these IT systems that consisted of the issuer’s reviews of (1) the granting and monitoring of user access and (2) changes to the production environment of these IT systems. The following deficiency was identified: · The firm did not identify and test any controls over the accuracy and completeness of certain system-generated information that were used in the operation of these controls. (AS 2201.39) Triennially Inspected 1487 Grant Thornton Zhitong Certified Public Accountants LLP 2024 China Grant Thornton International Limited 45911 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

4 AS 1105 10 The firm selected for testing various user access and change management controls over these IT systems that consisted of the issuer’s reviews of (1) the granting and monitoring of user access and (2) changes to the production environment of these IT systems. The following deficiency was identified: · The firm used certain system-generated information (1) in its testing of these controls and/or (2) to make selections to test certain controls but did not perform procedures to test, or test any controls over, the accuracy and/or completeness of this information. Further, the firm used other information in its testing of certain of these controls but did not sufficiently test, or test controls over, the accuracy and completeness of this information because it did not test how the information was generated. (AS 1105.10) Triennially Inspected 1487 Grant Thornton Zhitong Certified Public Accountants LLP 2024 China Grant Thornton International Limited 45911 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

5 AS 1105 10 The firm selected for testing various user access and change management controls over these IT systems that consisted of the issuer’s reviews of (1) the granting and monitoring of user access and (2) changes to the production environment of these IT systems. The following deficiency was identified: · In its testing of a control over user access, the firm identified a deviation indicating that an individual may have had inappropriate access to one of these systems. The firm determined that this deviation did not affect its conclusion on the operating effectiveness of this control based on certain system-generated information provided by the issuer. The firm did not sufficiently evaluate the effect of this deviation on the operating effectiveness of this control because it did not test, or test controls over, the accuracy and completeness of this information. (AS 1105.10; AS 2201.48) Triennially Inspected 1487 Grant Thornton Zhitong Certified Public Accountants LLP 2024 China Grant Thornton International Limited 45911 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

5 AS 2201 48 The firm selected for testing various user access and change management controls over these IT systems that consisted of the issuer’s reviews of (1) the granting and monitoring of user access and (2) changes to the production environment of these IT systems. The following deficiency was identified: · In its testing of a control over user access, the firm identified a deviation indicating that an individual may have had inappropriate access to one of these systems. The firm determined that this deviation did not affect its conclusion on the operating effectiveness of this control based on certain system-generated information provided by the issuer. The firm did not sufficiently evaluate the effect of this deviation on the operating effectiveness of this control because it did not test, or test controls over, the accuracy and completeness of this information. (AS 1105.10; AS 2201.48) Triennially Inspected 1487 Grant Thornton Zhitong Certified Public Accountants LLP 2024 China Grant Thornton International Limited 45911 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

6 AS 2301 16 As a result of the firm’s ITGC testing deficiencies, the firm did not perform sufficient substantive procedures over this revenue and the related accounts receivable, as follows: · The sample sizes that the firm used in certain of its substantive procedures to test these accounts were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A) Triennially Inspected 1487 Grant Thornton Zhitong Certified Public Accountants LLP 2024 China Grant Thornton International Limited 45911 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

6 AS 2301 18 As a result of the firm’s ITGC testing deficiencies, the firm did not perform sufficient substantive procedures over this revenue and the related accounts receivable, as follows: · The sample sizes that the firm used in certain of its substantive procedures to test these accounts were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A) Triennially Inspected 1487 Grant Thornton Zhitong Certified Public Accountants LLP 2024 China Grant Thornton International Limited 45911 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

6 AS 2301 37 As a result of the firm’s ITGC testing deficiencies, the firm did not perform sufficient substantive procedures over this revenue and the related accounts receivable, as follows: · The sample sizes that the firm used in certain of its substantive procedures to test these accounts were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A) Triennially Inspected 1487 Grant Thornton Zhitong Certified Public Accountants LLP 2024 China Grant Thornton International Limited 45911 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

6 AS 2315 19 As a result of the firm’s ITGC testing deficiencies, the firm did not perform sufficient substantive procedures over this revenue and the related accounts receivable, as follows: · The sample sizes that the firm used in certain of its substantive procedures to test these accounts were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A) Triennially Inspected 1487 Grant Thornton Zhitong Certified Public Accountants LLP 2024 China Grant Thornton International Limited 45911 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

6 AS 2315 23 As a result of the firm’s ITGC testing deficiencies, the firm did not perform sufficient substantive procedures over this revenue and the related accounts receivable, as follows: · The sample sizes that the firm used in certain of its substantive procedures to test these accounts were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A) Triennially Inspected 1487 Grant Thornton Zhitong Certified Public Accountants LLP 2024 China Grant Thornton International Limited 45911 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

6 AS 2315 23A As a result of the firm’s ITGC testing deficiencies, the firm did not perform sufficient substantive procedures over this revenue and the related accounts receivable, as follows: · The sample sizes that the firm used in certain of its substantive procedures to test these accounts were too small to provide sufficient appropriate audit evidence because these procedures were designed based on a level of control reliance that was not supported. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A) Triennially Inspected 1487 Grant Thornton Zhitong Certified Public Accountants LLP 2024 China Grant Thornton International Limited 45911 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

7 AS 1105 10 As a result of the firm’s ITGC testing deficiencies, the firm did not perform sufficient substantive procedures over this revenue and the related accounts receivable, as follows: · The firm did not perform sufficient procedures to test, or sufficiently test controls over, the accuracy and completeness of certain system-generated information that the firm used in its substantive testing. (AS 1105.10) Triennially Inspected 1487 Grant Thornton Zhitong Certified Public Accountants LLP 2024 China Grant Thornton International Limited 45911 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

8 AS 2201 42 The following additional deficiency was identified: • The firm selected for testing controls that consisted of the issuer’s reviews of the sales return reserve and the allowance for doubtful accounts. The firm did not evaluate the review procedures that the control owners performed, including the procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44) Triennially Inspected 1487 Grant Thornton Zhitong Certified Public Accountants LLP 2024 China Grant Thornton International Limited 45911 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

8 AS 2201 44 The following additional deficiency was identified: • The firm selected for testing controls that consisted of the issuer’s reviews of the sales return reserve and the allowance for doubtful accounts. The firm did not evaluate the review procedures that the control owners performed, including the procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44) Triennially Inspected 1487 Grant Thornton Zhitong Certified Public Accountants LLP 2024 China Grant Thornton International Limited 45911 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

9 AS 2501 16 The following additional deficiency was identified: • The firm’s approach to substantively test the allowance for doubtful accounts was to test the issuer’s process. The firm did not perform procedures, beyond reading an issuer-prepared memorandum, to evaluate the reasonableness of the significant assumptions the issuer used to develop this allowance. (AS 2501.16) Triennially Inspected 1487 Grant Thornton Zhitong Certified Public Accountants LLP 2024 China Grant Thornton International Limited 45911 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Investment Securities

10 AS 2201 39 The issuer reported investment securities that were held within various investment funds managed by external parties. The following deficiency was identified: • The firm selected for testing a control that consisted of the issuer’s review of the fair values of these investments. The firm did not identify and test any controls that addressed the reliability of pricing information obtained from the external parties that were used in the operation of this control. (AS 2201.39)

Triennially Inspected 1487 Grant Thornton Zhitong Certified Public Accountants LLP 2024 China Grant Thornton International Limited 45911 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Investment Securities

11 AS 2501 7 The issuer reported investment securities that were held within various investment funds managed by external parties. The following deficiency was identified: • The firm did not perform substantive procedures to test the valuation of these investments beyond (1) comparing their reported fair values to the statements obtained from the external parties that managed the respective investment funds and (2) for a selection of investment funds, testing the fair values of certain underlying investments, while excluding others from testing. (AS 2501.07)

12 AS 2810 30 The issuer reported investment securities that were held within various investment funds managed by external parties. The following deficiency was identified: • The firm did not identify and evaluate a departure from GAAP related to the issuer’s presentation of the fair value and non-fair value amounts of these investments within the same short-term and long-term line items in its balance sheet rather than presenting them as separate line items or parenthetically disclosing the amounts measured at fair value included in the aggregate amounts, in conformity with FASB ASC Topic 825, Financial Instruments. (AS 2810.30 and .31)

12 AS 2810 31 The issuer reported investment securities that were held within various investment funds managed by external parties. The following deficiency was identified: • The firm did not identify and evaluate a departure from GAAP related to the issuer’s presentation of the fair value and non-fair value amounts of these investments within the same short-term and long-term line items in its balance sheet rather than presenting them as separate line items or parenthetically disclosing the amounts measured at fair value included in the aggregate amounts, in conformity with FASB ASC Topic 825, Financial Instruments. (AS 2810.30 and .31)

13 AS 2810 30 The issuer reported investment securities that were held within various investment funds managed by external parties. The following deficiency was identified: • The firm did not identify and evaluate another departure from GAAP related to the issuer’s inclusion of certain investments within its fair value hierarchy disclosure rather than excluding them, in conformity with FASB ASC Topic 820, Fair Value Measurement. (AS 2810.30 and .31)

13 AS 2810 31 The issuer reported investment securities that were held within various investment funds managed by external parties. The following deficiency was identified: • The firm did not identify and evaluate another departure from GAAP related to the issuer’s inclusion of certain investments within its fair value hierarchy disclosure rather than excluding them, in conformity with FASB ASC Topic 820, Fair Value Measurement. (AS 2810.30 and .31)

14 AS 2810 30 The issuer reported investment securities that were held within various investment funds managed by external parties. The following deficiency was identified: • The firm did not identify and evaluate other departures from GAAP related to the issuer’s omission of, and/or misstatements in, certain disclosures required under FASB ASC Topic 320, Investments – Debt Securities and FASB ASC Topic 820, regarding the nature of these investments and the methods used to determine their fair values. (AS 2810.30 and .31)

14 AS 2810 31 The issuer reported investment securities that were held within various investment funds managed by external parties. The following deficiency was identified: • The firm did not identify and evaluate other departures from GAAP related to the issuer’s omission of, and/or misstatements in, certain disclosures required under FASB ASC Topic 320, Investments – Debt Securities and FASB ASC Topic 820, regarding the nature of these investments and the methods used to determine their fair values. (AS 2810.30 and .31)

15 AS 2201 39 The firm did not identify and test any controls that addressed the appropriateness of the expenses included within cost of sales. (AS 2201.39)

16 AS 2301 8 The firm did not perform any procedures to evaluate the appropriateness of the issuer’s inclusion of certain compensation expenses within cost of sales. (AS 2301.08)

Triennially Inspected 2468 Citrin Cooperman & Company, LLP 2025 United States 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Redeemable Common Stock

1 AS 2301 8 Certain redeemable shares of the issuer’s common stock were redeemed during the year. The firm did not perform any procedures to test the redemption price per share of the redeemed shares. (AS 2301.08)

Triennially Inspected 2468 Citrin Cooperman & Company, LLP 2025 United States 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Income Taxes

2 AS 2501 7 The firm did not perform procedures, beyond obtaining and reading the issuer’s analysis, to evaluate the issuer’s conclusion that a deferred tax asset valuation allowance was not required, including consideration of contradictory evidence. (AS 2501.07; AS 2810.03) Unrelated to our review, the issuer reevaluated its accounting for the gross deferred tax asset and the related valuation allowance and concluded that material misstatements existed that had not been previously identified. The issuer subsequently corrected these misstatements in a restatement of its financial statements, and the firm revised and reissued its report on the financial statements.

Triennially Inspected 2468 Citrin Cooperman & Company, LLP 2025 United States 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Income Taxes

2 AS 2810 3 The firm did not perform procedures, beyond obtaining and reading the issuer’s analysis, to evaluate the issuer’s conclusion that a deferred tax asset valuation allowance was not required, including consideration of contradictory evidence. (AS 2501.07; AS 2810.03) Unrelated to our review, the issuer reevaluated its accounting for the gross deferred tax asset and the related valuation allowance and concluded that material misstatements existed that had not been previously identified. The issuer subsequently corrected these misstatements in a restatement of its financial statements, and the firm revised and reissued its report on the financial statements.

Triennially Inspected 2468 Citrin Cooperman & Company, LLP 2025 United States 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Income Taxes

3 AS 2810 30 The firm did not identify and evaluate a misstatement in the amount of the gross deferred tax asset disclosed in the financial statements. (AS 2810.30 and .31) Unrelated to our review, the issuer reevaluated its accounting for the gross deferred tax asset and the related valuation allowance and concluded that material misstatements existed that had not been previously identified. The issuer subsequently corrected these misstatements in a restatement of its financial statements, and the firm revised and reissued its report on the financial statements.

Triennially Inspected 2468 Citrin Cooperman & Company, LLP 2025 United States 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Income Taxes

3 AS 2810 31 The firm did not identify and evaluate a misstatement in the amount of the gross deferred tax asset disclosed in the financial statements. (AS 2810.30 and .31) Unrelated to our review, the issuer reevaluated its accounting for the gross deferred tax asset and the related valuation allowance and concluded that material misstatements existed that had not been previously identified. The issuer subsequently corrected these misstatements in a restatement of its financial statements, and the firm revised and reissued its report on the financial statements.

Triennially Inspected 6006 Moore Assurance S.A.S. 2024 Colombia 45911 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

1 AS 2201 42 The firm selected for testing certain controls over the review of revenue but did not evaluate the review procedures that the control owners performed, including the procedures to identify items for follow-up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44) Triennially Inspected 6006 Moore Assurance S.A.S. 2024 Colombia 45911 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

1 AS 2201 44 The firm selected for testing certain controls over the review of revenue but did not evaluate the review procedures that the control owners performed, including the procedures to identify items for follow-up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44) Triennially Inspected 6006 Moore Assurance S.A.S. 2024 Colombia 45911 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

2 AS 2301 8 The firm did not evaluate the accuracy and completeness of the issuer-produced sales registry from which the firm made its selections for its substantive testing of revenue, as the sales registry did not agree to the general ledger. (AS 2301.08) Triennially Inspected 6006 Moore Assurance S.A.S. 2024 Colombia 45911 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

3 AS 2810 30 The firm did not identify and evaluate a departure from IFRS related to the issuer’s recognition of revenue from contract modifications under IFRS 15, Revenue from Contracts with Customers. (AS 2810.30 and .31) Triennially Inspected 6006 Moore Assurance S.A.S. 2024 Colombia 45911 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

3 AS 2810 31 The firm did not identify and evaluate a departure from IFRS related to the issuer’s recognition of revenue from contract modifications under IFRS 15, Revenue from Contracts with Customers. (AS 2810.30 and .31) Triennially Inspected 6006 Moore Assurance S.A.S. 2024 Colombia 45911 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Work in Progress

Fraud Risk

4 AS 2810 30 The issuer recognized revenue over time for certain construction projects and reported work in process for costs incurred that related to satisfied performance obligations of construction contracts. The firm did not identify and evaluate a departure from IFRS related to the issuer’s capitalizing these costs as assets, instead of expensing them as incurred in accordance with IFRS 15. (AS 2810.30) Triennially Inspected 6006 Moore Assurance S.A.S. 2024 Colombia 45911 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Trade Receivables

5 AS 2310 31 The firm sent positive confirmation requests to customers for trade receivables. No response was received for one customer’s confirmation. The firm did not perform sufficient alternative procedures because its procedures were limited to reviewing the invoice and related contract without considering adjustments made to the receivable balance based on contract adjustments. (AS 2310.31)

Triennially Inspected 6006 Moore Assurance S.A.S. 2024 Colombia 45911 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Other Accounts Receivables

6 AS 2201 39 The firm did not identify and test any controls that addressed the risks associated with certain other receivables. (AS 2201.39)

Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Related Party Transactions

Fraud Risk

1 AS 2410 14 The issuer entered into various transactions with related parties. The following deficiency was identified: • The firm did not perform procedures to evaluate whether the issuer had properly identified its related parties and relationships and transactions with related parties, including evaluating whether an interest-free loan agreement was a transaction with a related party. (AS 2410.14) Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Related Party Transactions

Fraud Risk

2 AS 2310 31 The issuer entered into various transactions with related parties. The following deficiency was identified: • The firm did not perform procedures to test related party transactions and balances, including the presentation of the transactions in the statement of cash flows, beyond sending confirmation requests for the balances and inspecting evidence of cash receipts and payments. Further, for certain confirmations that were not returned or that were returned without a response, the firm did not perform alternative procedures. (AS 2310.31; AS 2410.12) Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Related Party Transactions

Fraud Risk

2 AS 2410 12 The issuer entered into various transactions with related parties. The following deficiency was identified: • The firm did not perform procedures to test related party transactions and balances, including the presentation of the transactions in the statement of cash flows, beyond sending confirmation requests for the balances and inspecting evidence of cash receipts and payments. Further, for certain confirmations that were not returned or that were returned without a response, the firm did not perform alternative procedures. (AS 2310.31; AS 2410.12) Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Related Party Transactions

Fraud Risk

3 AS 2410 17 The issuer entered into various transactions with related parties. The following deficiency was identified: • The firm did not identify and evaluate the issuer’s omission of disclosures related to certain related party transactions required by FASB ASC Topic 850, Related Party Disclosures. (AS 2410.17; AS 2810.30 and .31) Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Related Party Transactions

Fraud Risk

3 AS 2810 30 The issuer entered into various transactions with related parties. The following deficiency was identified: • The firm did not identify and evaluate the issuer’s omission of disclosures related to certain related party transactions required by FASB ASC Topic 850, Related Party Disclosures. (AS 2410.17; AS 2810.30 and .31) Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Related Party Transactions

Fraud Risk

3 AS 2810 31 The issuer entered into various transactions with related parties. The following deficiency was identified: • The firm did not identify and evaluate the issuer’s omission of disclosures related to certain related party transactions required by FASB ASC Topic 850, Related Party Disclosures. (AS 2410.17; AS 2810.30 and .31) Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Related Party Transactions

Fraud Risk

4 AS 2405 7 The issuer entered into various transactions with related parties. The following deficiency was identified: • The firm did not take any action in response to information regarding certain related party transactions that indicated possible illegal acts. (AS 2405.07 and .10) Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Related Party Transactions

Fraud Risk

4 AS 2405 10 The issuer entered into various transactions with related parties. The following deficiency was identified: • The firm did not take any action in response to information regarding certain related party transactions that indicated possible illegal acts. (AS 2405.07 and .10) Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Transactions

5 AS 2301 8 During the year, the issuer entered into certain significant transactions. The following deficiency was identified: • The firm did not perform substantive procedures to test whether the issuer’s accounting for, and presentation of, these transactions was in accordance with GAAP. (AS 2301.08)

Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Transactions

6 AS 2501 7 During the year, the issuer entered into certain significant transactions. The following deficiency was identified: • The firm did not perform substantive procedures to test the fair value of certain aspects of these transactions beyond obtaining and testing the mathematical accuracy of the issuer’s estimates. (AS 2501.07)

Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Transactions

7 AS 2810 30 During the year, the issuer entered into certain significant transactions. The following deficiency was identified: • The firm did not identify and evaluate the issuer’s omission of certain disclosures related to these transactions required by FASB ASC Topic 820, Fair Value Measurement. (AS 2810.30 and .31)

Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Significant Transactions

7 AS 2810 31 During the year, the issuer entered into certain significant transactions. The following deficiency was identified: • The firm did not identify and evaluate the issuer’s omission of certain disclosures related to these transactions required by FASB ASC Topic 820, Fair Value Measurement. (AS 2810.30 and .31)

Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

8 AS 2301 8 The firm did not perform any substantive procedures to test certain revenue. (AS 2301.08 and .13) Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

8 AS 2301 13 The firm did not perform any substantive procedures to test certain revenue. (AS 2301.08 and .13) Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

9 AS 2301 8 For certain other revenue, the firm did not perform substantive procedures to test whether performance obligations had been satisfied before revenue was recognized, beyond obtaining issuer Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

9 AS 2301 13 For certain other revenue, the firm did not perform substantive procedures to test whether performance obligations had been satisfied before revenue was recognized, beyond obtaining issuer Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Accounts Receivable

10 AS 2310 31 The firm sent positive confirmation requests to the issuer’s customers for a sample of accounts receivable. For the confirmation requests that were not returned or that were returned without a response, the firm did not perform alternative procedures. (AS 2310.31)

Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Accounts Receivable

11 AS 2301 41 The firm did not perform procedures to examine material adjustments made to accounts receivable during the course of preparing the financial statements. (AS 2301.41)

Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Accounts Receivable

12 AS 2501 7 The firm did not perform any procedures to test the allowance for doubtful accounts. (AS 2501.07)

Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Cash

13 AS 2810 30 The firm did not identify and evaluate that the issuer did not present an aspect of the statement of cash flows in conformity with FASB ASC Topic 230, Statement of Cash Flows. (AS 2810.30 and .31)

Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Cash

13 AS 2810 31 The firm did not identify and evaluate that the issuer did not present an aspect of the statement of cash flows in conformity with FASB ASC Topic 230, Statement of Cash Flows. (AS 2810.30 and .31)

Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Cash

14 AS 2301 8 The firm did not perform any substantive procedures to test a disclosure related to cash. (AS 2301.08)

Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A A No Financial statement audit only Audits with multiple deficiencies Journal Entries

Fraud Risk

15 AS 2401 61 The firm identified journal entries that met certain criteria and selected certain of those journal entries for testing, without having an appropriate rationale. Further, the firm did not examine the underlying support for the journal entries. (AS 2401.61) Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A B No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

1 AS 2301 8 The firm did not perform any substantive procedures to evaluate whether the issuer recognized revenue in conformity with FASB ASC Topic 606, Revenue from Contracts with Customers. (AS 2301.08 and .13) Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A B No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

1 AS 2301 13 The firm did not perform any substantive procedures to evaluate whether the issuer recognized revenue in conformity with FASB ASC Topic 606, Revenue from Contracts with Customers. (AS 2301.08 and .13) Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Account

Significant Risk

2 AS 2301 8 The firm did not perform any substantive procedures to evaluate the appropriateness of the issuer’s accounting for an aspect of this significant account. (AS 2301.08) Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Account

Significant Risk

3 AS 1105 4 The issuer reported an estimate related to this significant account. The following deficiency was identified: • The firm did not perform procedures to evaluate the relevance and reliability of information from external sources that the issuer used to develop significant assumptions. (AS 1105.04 and .06) Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Account

Significant Risk

3 AS 1105 6 The issuer reported an estimate related to this significant account. The following deficiency was identified: • The firm did not perform procedures to evaluate the relevance and reliability of information from external sources that the issuer used to develop significant assumptions. (AS 1105.04 and .06) Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Account

Significant Risk

4 AS 1105 10 The issuer reported an estimate related to this significant account. The following deficiency was identified: • The firm did not perform any procedures to test, or test any controls over, the accuracy and completeness of issuer-produced information that the issuer used to develop significant assumptions. (AS 1105.10) Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Account

Significant Risk

5 AS 2501 16 The issuer reported an estimate related to this significant account. The following deficiency was identified: • The firm did not perform procedures to evaluate the reasonableness of the significant assumptions developed by the issuer beyond testing one input of one of these assumptions. (AS 2501.16) Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Account

Significant Risk

6 AS 2301 8 The firm did not evaluate whether certain aspects of the issuer’s disclosures related to this significant account were accurate, including consideration of contradictory evidence included in the workpapers. (AS 2301.08; AS 2810.03) Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A B No Financial statement audit only Audits with multiple deficiencies Significant Account

Significant Risk

6 AS 2810 3 The firm did not evaluate whether certain aspects of the issuer’s disclosures related to this significant account were accurate, including consideration of contradictory evidence included in the workpapers. (AS 2301.08; AS 2810.03) Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A B No Financial statement audit only Audits with multiple deficiencies Related Party Transactions

Fraud Risk

7 AS 2410 14 The firm did not perform procedures to evaluate whether the issuer had properly identified its related parties and relationships and transactions with related parties. (AS 2410.14) Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A B No Financial statement audit only Audits with multiple deficiencies Related Party Transactions

Fraud Risk

8 AS 2410 12 The firm did not perform procedures to test related party transactions and balances beyond confirming the transactions and inspecting evidence of certain cash receipts to and payments from related parties. (AS 2410.12) Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A B No Financial statement audit only Audits with multiple deficiencies Going Concern

9 AS 2301 8 The issuer did not include any disclosures related to its ability to continue as a going concern. Certain conditions and events existed that would indicate substantial doubt about the issuer’s ability to continue as a going concern for a reasonable period of time. The firm did not perform any procedures to determine whether the issuer’s lack of disclosures regarding its ability to continue as a going concern was in conformity with FASB ASC Topic 205, Presentation of Financial Statements. (AS 2301.08)

Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A B No Financial statement audit only Audits with multiple deficiencies Journal Entries

Fraud Risk

10 AS 2401 61 The firm identified journal entries that met certain criteria and selected certain of those journal entries for testing, without having an appropriate rationale. Further, the firm did not examine the underlying support for the journal entries. (AS 2401.61) Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A C No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

1 AS 2301 8 The firm did not perform any substantive procedures to evaluate whether the issuer recognized revenue in conformity with FASB ASC Topic 606. (AS 2301.08 and .13) Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A C No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

1 AS 2301 13 The firm did not perform any substantive procedures to evaluate whether the issuer recognized revenue in conformity with FASB ASC Topic 606. (AS 2301.08 and .13) Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A C No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

2 AS 2301 8 The firm did not evaluate the completeness of the issuer’s revenue disclosures required by FASB ASC Topic 606. (AS 2301.08) Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A C No Financial statement audit only Audits with multiple deficiencies Significant Transactions

3 AS 2301 8 The firm did not perform substantive procedures to evaluate whether the issuer appropriately accounted for certain significant transactions in accordance with GAAP, beyond reading the contractual agreements and inquiring of management. (AS 2301.08)

Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 45911 Part I.A C No Financial statement audit only Audits with multiple deficiencies Journal Entries

Fraud Risk

4 AS 2401 61 The firm identified journal entries that met certain criteria and selected certain of those journal entries for testing, without having an appropriate rationale. Further, the firm did not examine the underlying support for the journal entries. (AS 2401.61) Triennially Inspected 74 S. R. Snodgrass, P.C. 2024 United States 45862 Part I.A A No Financial statement audit only Audits with multiple deficiencies Allowance for Credit Losses

Significant Risk

1 AS 1105 A8a The firm’s internal inspection program had inspected this audit and reviewed this area but did not identify the deficiencies below. The firm’s approach to test ACL was to test management’s process. The issuer engaged a specialist to prepare a model validation report over the issuer’s model to estimate the quantitative component of the ACL. The firm did not test, or test controls over, the accuracy and completeness of the companyproduced data used by the company’s specialist in its model validation report. (AS 1105.A8a) Triennially Inspected 74 S. R. Snodgrass, P.C. 2024 United States 45862 Part I.A A No Financial statement audit only Audits with multiple deficiencies Allowance for Credit Losses

Significant Risk

2 AS 2501 16 The firm’s internal inspection program had inspected this audit and reviewed this area but did not identify the deficiencies below. To determine the qualitative component of the ACL, the issuer identified one or more data inputs relevant to each identified qualitative factor and established quantitative ranges for these inputs corresponding with the risk level expected to be assigned to each factor and loan pool. The firm did not perform sufficient procedures to evaluate the reasonableness of the significant assumptions related to the assessed risk levels and related basis points applied to the collateral factor reserves. (AS 2501.16) Triennially Inspected 74 S. R. Snodgrass, P.C. 2024 United States 45862 Part I.A B No Financial statement audit only Audits with a single deficiency Investment Securities

1 AS 2301 8 The issuer utilized a service organization to process its securities transactions. The issuer used an impairment analysis prepared by the service organization to determine whether certain investment securities had credit related impairments. The firm did not perform procedures to test the accuracy of credit ratings used by the service organization in developing the issuer’s impairment analysis for these investment securities. (AS 2301.08)

Triennially Inspected 324 Macias Gini & O'Connell LLP 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill

Significant Risk

1 AS 2201 42 The firm’s post-issuance monitoring program had inspected this audit and reviewed these areas but did not identify the deficiencies below. The firm selected for testing a control that consisted of a review of impairment indicators for goodwill. The firm did not evaluate the review procedures that the control owner performed, including the procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44) Triennially Inspected 324 Macias Gini & O'Connell LLP 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill

Significant Risk

1 AS 2201 44 The firm’s post-issuance monitoring program had inspected this audit and reviewed these areas but did not identify the deficiencies below. The firm selected for testing a control that consisted of a review of impairment indicators for goodwill. The firm did not evaluate the review procedures that the control owner performed, including the procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44) Triennially Inspected 324 Macias Gini & O'Connell LLP 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill

Significant Risk

2 AS 2201 39 The firm’s post-issuance monitoring program had inspected this audit and reviewed these areas but did not identify the deficiencies below. The firm did not identify and test any controls over the issuer’s identification of reporting units in accordance with FASB ASC Topic 350, Intangibles – Goodwill and Other. (AS 2201.39) Triennially Inspected 324 Macias Gini & O'Connell LLP 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill

Significant Risk

3 AS 1105 A8a The firm’s post-issuance monitoring program had inspected this audit and reviewed these areas but did not identify the deficiencies below. The issuer engaged a valuation specialist to perform its annual goodwill impairment analysis. The following deficiency was identified: · The firm did not perform any procedures to evaluate the relevance and reliability of certain data from external sources used by the company’s specialist to develop a significant assumption. (AS 1105.A8a) Triennially Inspected 324 Macias Gini & O'Connell LLP 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill

Significant Risk

4 AS 1105 A8b The firm’s post-issuance monitoring program had inspected this audit and reviewed these areas but did not identify the deficiencies below. The issuer engaged a valuation specialist to perform its annual goodwill impairment analysis. The following deficiency was identified: · The firm did not perform procedures to evaluate the reasonableness of certain significant assumptions developed by the company’s specialist, beyond inquiry of the company’s specialist. (AS 1105.A8b) Triennially Inspected 324 Macias Gini & O'Connell LLP 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill

Significant Risk

5 AS 1105 A8b The firm’s post-issuance monitoring program had inspected this audit and reviewed these areas but did not identify the deficiencies below. The issuer engaged a valuation specialist to perform its annual goodwill impairment analysis. The following deficiency was identified: · The firm did not perform procedures to evaluate the reasonableness of another significant assumption developed by the company’s specialist, beyond performing a sensitivity analysis. (AS 1105.A8b) Triennially Inspected 324 Macias Gini & O'Connell LLP 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill

Significant Risk

6 AS 2501 10 The firm’s post-issuance monitoring program had inspected this audit and reviewed these areas but did not identify the deficiencies below. The firm did not sufficiently evaluate whether the method used by the issuer to develop the fair value of its reporting units was in conformity with FASB ASC Topic 350, because the firm did not perform procedures to evaluate the appropriateness of the issuer’s identification of its reporting units. (AS 2501.10) Triennially Inspected 324 Macias Gini & O'Connell LLP 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill

Significant Risk

7 AS 2301 8 The firm’s post-issuance monitoring program had inspected this audit and reviewed these areas but did not identify the deficiencies below. The firm did not perform procedures, beyond reviewing the issuer’s fourth quarter triggering event assessment, to evaluate whether a quantitative assessment was required during the fourth quarter, including consideration of contrary evidence included in the firm’s audit work papers. (AS 2301.08 and .11; AS 2810.03) Triennially Inspected 324 Macias Gini & O'Connell LLP 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill

Significant Risk

7 AS 2301 11 The firm’s post-issuance monitoring program had inspected this audit and reviewed these areas but did not identify the deficiencies below. The firm did not perform procedures, beyond reviewing the issuer’s fourth quarter triggering event assessment, to evaluate whether a quantitative assessment was required during the fourth quarter, including consideration of contrary evidence included in the firm’s audit work papers. (AS 2301.08 and .11; AS 2810.03) Triennially Inspected 324 Macias Gini & O'Connell LLP 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Goodwill

Significant Risk

7 AS 2810 3 The firm’s post-issuance monitoring program had inspected this audit and reviewed these areas but did not identify the deficiencies below. The firm did not perform procedures, beyond reviewing the issuer’s fourth quarter triggering event assessment, to evaluate whether a quantitative assessment was required during the fourth quarter, including consideration of contrary evidence included in the firm’s audit work papers. (AS 2301.08 and .11; AS 2810.03) Triennially Inspected 324 Macias Gini & O'Connell LLP 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Going Concern

Significant Risk

8 AS 2201 42 The firm’s post-issuance monitoring program had inspected this audit and reviewed these areas but did not identify the deficiencies below. The firm selected for testing a control that consisted of management’s review of the issuer’s ability to continue as a going concern for a reasonable period of time. The firm did not evaluate the review procedures that the control owner performed, including the procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44) Triennially Inspected 324 Macias Gini & O'Connell LLP 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Going Concern

Significant Risk

8 AS 2201 44 The firm’s post-issuance monitoring program had inspected this audit and reviewed these areas but did not identify the deficiencies below. The firm selected for testing a control that consisted of management’s review of the issuer’s ability to continue as a going concern for a reasonable period of time. The firm did not evaluate the review procedures that the control owner performed, including the procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44) Triennially Inspected 324 Macias Gini & O'Connell LLP 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Going Concern

Significant Risk

9 AS 2415 3 The firm’s post-issuance monitoring program had inspected this audit and reviewed these areas but did not identify the deficiencies below. During the year under audit, the firm identified conditions and events that caused it to believe there could be substantial doubt about the issuer’s ability to continue as a going concern for a reasonable period of time and concluded that the substantial doubt was alleviated. The firm did not sufficiently evaluate management’s plans as disclosed in the footnotes, because it did not (1) assess the likelihood that the issuer could obtain additional funding, beyond inquiries of management and review of historical funding, and (2) sufficiently test the prospective financial information which was significant to overcoming the adverse conditions and events, including consideration of contrary evidence included in the firm’s audit work papers. (AS 2415.03, .08, and .09; AS 2810.03) Triennially Inspected 324 Macias Gini & O'Connell LLP 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Going Concern

Significant Risk

9 AS 2415 8 The firm’s post-issuance monitoring program had inspected this audit and reviewed these areas but did not identify the deficiencies below. During the year under audit, the firm identified conditions and events that caused it to believe there could be substantial doubt about the issuer’s ability to continue as a going concern for a reasonable period of time and concluded that the substantial doubt was alleviated. The firm did not sufficiently evaluate management’s plans as disclosed in the footnotes, because it did not (1) assess the likelihood that the issuer could obtain additional funding, beyond inquiries of management and review of historical funding, and (2) sufficiently test the prospective financial information which was significant to overcoming the adverse conditions and events, including consideration of contrary evidence included in the firm’s audit work papers. (AS 2415.03, .08, and .09; AS 2810.03) Triennially Inspected 324 Macias Gini & O'Connell LLP 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Going Concern

Significant Risk

9 AS 2415 9 The firm’s post-issuance monitoring program had inspected this audit and reviewed these areas but did not identify the deficiencies below. During the year under audit, the firm identified conditions and events that caused it to believe there could be substantial doubt about the issuer’s ability to continue as a going concern for a reasonable period of time and concluded that the substantial doubt was alleviated. The firm did not sufficiently evaluate management’s plans as disclosed in the footnotes, because it did not (1) assess the likelihood that the issuer could obtain additional funding, beyond inquiries of management and review of historical funding, and (2) sufficiently test the prospective financial information which was significant to overcoming the adverse conditions and events, including consideration of contrary evidence included in the firm’s audit work papers. (AS 2415.03, .08, and .09; AS 2810.03) Triennially Inspected 324 Macias Gini & O'Connell LLP 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Going Concern

Significant Risk

9 AS 2810 3 The firm’s post-issuance monitoring program had inspected this audit and reviewed these areas but did not identify the deficiencies below. During the year under audit, the firm identified conditions and events that caused it to believe there could be substantial doubt about the issuer’s ability to continue as a going concern for a reasonable period of time and concluded that the substantial doubt was alleviated. The firm did not sufficiently evaluate management’s plans as disclosed in the footnotes, because it did not (1) assess the likelihood that the issuer could obtain additional funding, beyond inquiries of management and review of historical funding, and (2) sufficiently test the prospective financial information which was significant to overcoming the adverse conditions and events, including consideration of contrary evidence included in the firm’s audit work papers. (AS 2415.03, .08, and .09; AS 2810.03) Triennially Inspected 324 Macias Gini & O'Connell LLP 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue and Accounts Receivable

Fraud Risk

10 AS 2201 42 The firm’s post-issuance monitoring program had inspected this audit and reviewed these areas but did not identify the deficiencies below. The firm selected for testing certain controls over the reconciliation and/or review of revenue and accounts receivable. The firm did not evaluate the review procedures that the control owners performed, including the procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44) Triennially Inspected 324 Macias Gini & O'Connell LLP 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue and Accounts Receivable

Fraud Risk

10 AS 2201 44 The firm’s post-issuance monitoring program had inspected this audit and reviewed these areas but did not identify the deficiencies below. The firm selected for testing certain controls over the reconciliation and/or review of revenue and accounts receivable. The firm did not evaluate the review procedures that the control owners performed, including the procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44) Triennially Inspected 324 Macias Gini & O'Connell LLP 2024 United States 45862 Part I.A B No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

1 AS 1105 4 The firm did not perform any procedures to test the relevance and reliability of certain data obtained from an external vendor used in its substantive testing of revenue. (AS 1105.04 and .06) Triennially Inspected 324 Macias Gini & O'Connell LLP 2024 United States 45862 Part I.A B No Financial statement audit only Audits with multiple deficiencies Revenue

Fraud Risk

1 AS 1105 6 The firm did not perform any procedures to test the relevance and reliability of certain data obtained from an external vendor used in its substantive testing of revenue. (AS 1105.04 and .06) Triennially Inspected 324 Macias Gini & O'Connell LLP 2024 United States 45862 Part I.A B No Financial statement audit only Audits with multiple deficiencies Cash and Cash Equivalents

Fraud Risk

2 AS 2301 8 The firm did not perform any procedures to test the existence of certain cash balances. (AS 2301.08 and .13) Triennially Inspected 324 Macias Gini & O'Connell LLP 2024 United States 45862 Part I.A B No Financial statement audit only Audits with multiple deficiencies Cash and Cash Equivalents

Fraud Risk

2 AS 2301 13 The firm did not perform any procedures to test the existence of certain cash balances. (AS 2301.08 and .13) Triennially Inspected 549 Zwick CPA, PLLC 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Accounts Receivable

1 AS 2201 46 The issuer used multiple information-technology (IT) systems to initiate, process, and record transactions related to revenue, accounts receivable, and unbilled receivables. In its testing of controls over these accounts, the firm tested various IT-dependent manual controls that used data and reports generated or maintained by these IT systems. As a result of the deficiencies in the firm’s testing of IT general controls (ITGCs), the firm’s testing of these IT-dependent manual controls was not sufficient. (AS 2201.46)

Triennially Inspected 549 Zwick CPA, PLLC 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

2 AS 1105 10 The issuer used multiple information-technology (IT) systems to initiate, process, and record transactions related to revenue, accounts receivable, and unbilled receivables. In its testing of controls over these accounts, the firm tested various IT-dependent manual controls that used data and reports generated or maintained by these IT systems. As a result of the following deficiency in the firm’s testing of IT general controls (ITGCs), the firm’s testing of these IT-dependent manual controls was not sufficient. • The firm selected for testing certain controls over change management and user access, but did not test, or test any controls over, the completeness of the population from which it selected its samples for testing. (AS 1105.10)

Triennially Inspected 549 Zwick CPA, PLLC 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

3 AS 2201 39 The issuer used multiple information-technology (IT) systems to initiate, process, and record transactions related to revenue, accounts receivable, and unbilled receivables. In its testing of controls over these accounts, the firm tested various IT-dependent manual controls that used data and reports generated or maintained by these IT systems. As a result of the following deficiency in the firm’s testing of IT general controls (ITGCs), the firm’s testing of these IT-dependent manual controls was not sufficient. • The firm did not identify and test controls that addressed the risk that users with the ability to develop changes also have the ability to implement those changes. (AS 2201.39)

Triennially Inspected 549 Zwick CPA, PLLC 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

4 AS 2201 42 The issuer used multiple information-technology (IT) systems to initiate, process, and record transactions related to revenue, accounts receivable, and unbilled receivables. In its testing of controls over these accounts, the firm tested various IT-dependent manual controls that used data and reports generated or maintained by these IT systems. As a result of the following deficiency in the firm’s testing of IT general controls (ITGCs), the firm’s testing of these IT-dependent manual controls was not sufficient. • The firm selected for testing a control over logical access to several IT systems, but did not test the aspect of this control related to these IT systems. (AS 2201.42 and .44)

Triennially Inspected 549 Zwick CPA, PLLC 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

4 AS 2201 44 The issuer used multiple information-technology (IT) systems to initiate, process, and record transactions related to revenue, accounts receivable, and unbilled receivables. In its testing of controls over these accounts, the firm tested various IT-dependent manual controls that used data and reports generated or maintained by these IT systems. As a result of the following deficiency in the firm’s testing of IT general controls (ITGCs), the firm’s testing of these IT-dependent manual controls was not sufficient. • The firm selected for testing a control over logical access to several IT systems, but did not test the aspect of this control related to these IT systems. (AS 2201.42 and .44)

Triennially Inspected 549 Zwick CPA, PLLC 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

5 AS 2201 42 For revenue, accounts receivable, and unbilled receivables, the following additional deficiency was identified: · The firm selected for testing certain controls that consisted of the issuer’s review of certain aspects of revenue, accounts receivable, and unbilled receivables. The firm did not perform procedures to evaluate the review procedures the control owners performed, including the procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44)

Triennially Inspected 549 Zwick CPA, PLLC 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

5 AS 2201 44 For revenue, accounts receivable, and unbilled receivables, the following additional deficiency was identified: · The firm selected for testing certain controls that consisted of the issuer’s review of certain aspects of revenue, accounts receivable, and unbilled receivables. The firm did not perform procedures to evaluate the review procedures the control owners performed, including the procedures to identify items for follow up and the procedures to determine whether those items were appropriately resolved. (AS 2201.42 and .44)

Triennially Inspected 549 Zwick CPA, PLLC 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

Triennially Inspected 549 Zwick CPA, PLLC 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

6 AS 2201 48 For revenue, accounts receivable, and unbilled receivables, the following additional deficiency was identified: · The firm selected for testing a control over the review of the accuracy of invoices. The firm identified deviations in the operation of this control but did not determine the effect of these deviations on the operating effectiveness of this control. (AS 2201.48) Triennially Inspected 549 Zwick CPA, PLLC 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Unbilled Receivables

Fraud Risk

7 AS 2301 16 With respect to the firm’s substantive procedures, the following deficiency was identified: · The sample sizes that the firm used in certain of its substantive procedures to test revenue and accounts receivable were too small to provide sufficient appropriate audit evidence because these procedures were designed based on (1) a level of control reliance that was not supported due to (a) the deficiencies in the firm’s control testing discussed above and (b) the firm not obtaining evidence that a control over change management, which it selected for testing, was operating effectively during the entire period of reliance and (2) an assessment of risk for other substantive tests related to the same assertion that was not supported as the engagement team did not perform any other substantive procedures to test the same assertions. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

Triennially Inspected 549 Zwick CPA, PLLC 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

7 AS 2301 18 With respect to the firm’s substantive procedures, the following deficiency was identified: · The sample sizes that the firm used in certain of its substantive procedures to test revenue and accounts receivable were too small to provide sufficient appropriate audit evidence because these procedures were designed based on (1) a level of control reliance that was not supported due to (a) the deficiencies in the firm’s control testing discussed above and (b) the firm not obtaining evidence that a control over change management, which it selected for testing, was operating effectively during the entire period of reliance and (2) an assessment of risk for other substantive tests related to the same assertion that was not supported as the engagement team did not perform any other substantive procedures to test the same assertions. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

Triennially Inspected 549 Zwick CPA, PLLC 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

7 AS 2301 37 With respect to the firm’s substantive procedures, the following deficiency was identified: · The sample sizes that the firm used in certain of its substantive procedures to test revenue and accounts receivable were too small to provide sufficient appropriate audit evidence because these procedures were designed based on (1) a level of control reliance that was not supported due to (a) the deficiencies in the firm’s control testing discussed above and (b) the firm not obtaining evidence that a control over change management, which it selected for testing, was operating effectively during the entire period of reliance and (2) an assessment of risk for other substantive tests related to the same assertion that was not supported as the engagement team did not perform any other substantive procedures to test the same assertions. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

Triennially Inspected 549 Zwick CPA, PLLC 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

7 AS 2315 19 With respect to the firm’s substantive procedures, the following deficiency was identified: · The sample sizes that the firm used in certain of its substantive procedures to test revenue and accounts receivable were too small to provide sufficient appropriate audit evidence because these procedures were designed based on (1) a level of control reliance that was not supported due to (a) the deficiencies in the firm’s control testing discussed above and (b) the firm not obtaining evidence that a control over change management, which it selected for testing, was operating effectively during the entire period of reliance and (2) an assessment of risk for other substantive tests related to the same assertion that was not supported as the engagement team did not perform any other substantive procedures to test the same assertions. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

Triennially Inspected 549 Zwick CPA, PLLC 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

7 AS 2315 23 With respect to the firm’s substantive procedures, the following deficiency was identified: · The sample sizes that the firm used in certain of its substantive procedures to test revenue and accounts receivable were too small to provide sufficient appropriate audit evidence because these procedures were designed based on (1) a level of control reliance that was not supported due to (a) the deficiencies in the firm’s control testing discussed above and (b) the firm not obtaining evidence that a control over change management, which it selected for testing, was operating effectively during the entire period of reliance and (2) an assessment of risk for other substantive tests related to the same assertion that was not supported as the engagement team did not perform any other substantive procedures to test the same assertions. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

Triennially Inspected 549 Zwick CPA, PLLC 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

7 AS 2315 23A With respect to the firm’s substantive procedures, the following deficiency was identified: · The sample sizes that the firm used in certain of its substantive procedures to test revenue and accounts receivable were too small to provide sufficient appropriate audit evidence because these procedures were designed based on (1) a level of control reliance that was not supported due to (a) the deficiencies in the firm’s control testing discussed above and (b) the firm not obtaining evidence that a control over change management, which it selected for testing, was operating effectively during the entire period of reliance and (2) an assessment of risk for other substantive tests related to the same assertion that was not supported as the engagement team did not perform any other substantive procedures to test the same assertions. (AS 2301.16, .18, and .37; AS 2315.19, .23, and .23A)

Triennially Inspected 549 Zwick CPA, PLLC 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

8 AS 2301 8 With respect to the firm’s substantive procedures, the following deficiency was identified: · The firm did not perform substantive procedures to test unbilled receivables. (AS 2301.08 and .13) Triennially Inspected 549 Zwick CPA, PLLC 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Unbilled Receivables

Fraud Risk

8 AS 2301 13 With respect to the firm’s substantive procedures, the following deficiency was identified: · The firm did not perform substantive procedures to test unbilled receivables. (AS 2301.08 and .13) Triennially Inspected 549 Zwick CPA, PLLC 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Accounts Receivable

9 AS 2501 7 With respect to the firm’s substantive procedures, the following deficiency was identified: · The firm did not perform substantive procedures to test the allowance for doubtful accounts. (AS 2501.07)

Triennially Inspected 549 Zwick CPA, PLLC 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Revenue

Fraud Risk

10 AS 1105 10 With respect to the firm’s substantive procedures, the following deficiency was identified: · The firm did not perform procedures to test, or sufficiently test controls over, as discussed above, the accuracy and completeness of information and reports that it used in its substantive procedures to test revenue. (AS 1105.10) Triennially Inspected 549 Zwick CPA, PLLC 2024 United States 45862 Part I.A A No Both financial statement and ICFR audits Audits with multiple deficiencies Insurance-Related Liability

11 AS 2201 39 The issuer engaged an external specialist to estimate an insurance-related liability. The firm engaged another specialist to test this liability. The following deficiency was identified: · The firm did not identify and test controls that addressed (1) the reasonableness of the company’s specialist’s estimate of this liability and (2) the accuracy and completeness of data and reasonableness of assumptions, which were developed by the issuer, that the company’s specialist used to develop the estimate of this liability. (AS 2201.39)