0 Healey, Megan 2025-06-20T17:33:00Z 2026-10-23T15:52:46Z PCAOB Inspection Type Registration ID Firm Names Inspection Year Country Global Network Inspection Report Date Inspection Report Section Finding Count Auditing Standard Description in the Firm's Inspection Report Annually Inspected 100 WithumSmith+Brown, PC 2025 United States 2026-09-14T00:00:00.000 Part I.B 1 AS 1301 In one of 15 audits reviewed, the firm did not make certain required communications to the audit committee prior to the issuance of the auditor’s report. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 173 Crowe LLP 2025 United States 2026-09-14T00:00:00.000 Part I.B 1 AS 1105 In one of 15 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Annually Inspected 173 Crowe LLP 2025 United States 2026-09-14T00:00:00.000 Part I.B 2 AS 3101 In one of 15 audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include a matter that was communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Annually Inspected 686 Forvis Mazars, LLP 2025 United States 2026-09-14T00:00:00.000 Part I.B 1 AS 2110 In one of 12 audits reviewed, the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a relevant assertion for a significant account and disclosure. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. This instance of non-compliance resulted in a deficiency that is included in Part I.A. Annually Inspected 686 Forvis Mazars, LLP 2025 United States 2026-09-14T00:00:00.000 Part I.B 2 AS 2401 In one of 12 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Annually Inspected 686 Forvis Mazars, LLP 2025 United States 2026-09-14T00:00:00.000 Part I.B 3 AS 3101 In one of 12 audits reviewed, the firm's audit report did not include a statement indicating that the financial statements included the related notes. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 686 Forvis Mazars, LLP 2025 United States 2026-09-14T00:00:00.000 Part I.B 4 AS 3101 In one of 11 audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include a matter that was communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was noncompliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Annually Inspected 686 Forvis Mazars, LLP 2025 United States 2026-09-14T00:00:00.000 Part I.B 5 AS 3101 In one of 11 audits reviewed, the firm's communication of critical audit matters in the audit report did not accurately describe for a matter the principal considerations that led the firm to determine that the matter was a critical audit matter. In this instance, the firm was non¬compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 688 Marcum LLP 2025 United States 2026-09-14T00:00:00.000 Part I.B 1 AS 1301 In one of 26 audits reviewed, the firm did not provide the audit committee a draft of the firm's audit report. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 688 Marcum LLP 2025 United States 2026-09-14T00:00:00.000 Part I.B 1 AS 1301 In two of 26 audits reviewed, the firm did not make certain required communications to the audit committee prior to the issuance of the auditor's report. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 688 Marcum LLP 2025 United States 2026-09-14T00:00:00.000 Part I.B 2 AS 3101 In one of 11 audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report. Annually Inspected 688 Marcum LLP 2025 United States 2026-09-14T00:00:00.000 Part I.B 3 AS 3101 In one of 26 audits reviewed, the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 688 Marcum LLP 2025 United States 2026-09-14T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In one of 26 audits reviewed, the firm's report on Form AP included inaccurate information related to the participation in the audit by other accounting firms. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 925 Cohen & Company, Ltd. 2025 United States 2026-09-14T00:00:00.000 Part I.B 1 AS 1215 In one of nine audits reviewed, the firm provided certain services to the issuer but did not document that the audit committee had approved the engagement before the issuer engaged the firm to provide the services. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 925 Cohen & Company, Ltd. 2025 United States 2026-09-14T00:00:00.000 Part I.B 2 AS 1301 In one of nine audits reviewed, the firm did not document its communication to the audit committee related to the nature and extent of specialized skill or knowledge needed to perform certain planned audit procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 42 Ernst & Young LLP 2025 United States Ernst & Young Global Limited 2026-07-22T00:00:00.000 Part I.B 1 AS 1215 In one of 64 audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 42 Ernst & Young LLP 2025 United States Ernst & Young Global Limited 2026-07-22T00:00:00.000 Part I.B 2 AS 1301 In one of 61 audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Annually Inspected 42 Ernst & Young LLP 2025 United States Ernst & Young Global Limited 2026-07-22T00:00:00.000 Part I.B 2 AS 2805 In one of 61 audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Annually Inspected 42 Ernst & Young LLP 2025 United States Ernst & Young Global Limited 2026-07-22T00:00:00.000 Part I.B 3 AS 2101 In two of 61 audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances, the firm was non-compliant with AS 2101, Audit Planning. Annually Inspected 42 Ernst & Young LLP 2025 United States Ernst & Young Global Limited 2026-07-22T00:00:00.000 Part I.B 4 AS 2101 In one of 52 audits reviewed, the firm, as the lead auditor, did not obtain and review (1) a written affirmation from an other auditor regarding that other auditor's policies and procedures for compliance with SEC and PCAOB independence and ethics requirements and (2) a written affirmation regarding whether the other auditor was in compliance with these requirements. In this instance, the firm was non-compliant with AS 2101, Audit Planning. Annually Inspected 42 Ernst & Young LLP 2025 United States Ernst & Young Global Limited 2026-07-22T00:00:00.000 Part I.B 5 AS 2201 In one of 59 audits reviewed, the firm did not communicate to management, in writing, all control deficiencies identified during the audit. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 42 Ernst & Young LLP 2025 United States Ernst & Young Global Limited 2026-07-22T00:00:00.000 Part I.B 5 AS 2201 In three of 59 audits reviewed, the firm did not inform the audit committee that it had communicated to management, in writing, all control deficiencies identified during the audit. In these instances, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 42 Ernst & Young LLP 2025 United States Ernst & Young Global Limited 2026-07-22T00:00:00.000 Part I.B 6 AS 2201 In six of 59 audits reviewed, the firm reported in writing to the audit committee that no significant deficiencies were identified during the audit, even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In these instances, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 42 Ernst & Young LLP 2025 United States Ernst & Young Global Limited 2026-07-22T00:00:00.000 Part I.B 7 PCAOB Rule 3211 In two of 61 audits reviewed, the firm's report on Form AP included inaccurate information related to the participation in the audit by an other accounting firm. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 42 Ernst & Young LLP 2025 United States Ernst & Young Global Limited 2026-07-22T00:00:00.000 Part I.B 8 PCAOB Rule 3524 In one of 61 audits reviewed, the firm did not describe, in writing and in connection with seeking pre-approval, to the audit committee the fee structure of certain permissible tax services. In this instance, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre-Approval of Certain Tax Services. Triennially Inspected 180 George Johnson & Company, P.C. 2025 United States 2026-06-17T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of a person not employed by the firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 445 Tait, Weller & Baker, LLP 2025 United States 2026-06-17T00:00:00.000 Part I.B 1 AS 1215 In one of nine audits reviewed, the firm provided certain services to the issuer but did not document that the audit committee had approved the engagement before the issuer engaged the firm to provide the services. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 445 Tait, Weller & Baker, LLP 2025 United States 2026-06-17T00:00:00.000 Part I.B 2 AS 3101 In one of nine audits reviewed, the firm’s audit report was not addressed to the shareholders. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 445 Tait, Weller & Baker, LLP 2025 United States 2026-06-17T00:00:00.000 Part I.B 3 AS 3101 In one audit, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 445 Tait, Weller & Baker, LLP 2025 United States 2026-06-17T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In one of nine audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1235 Deloitte AG 2025 Switzerland Deloitte Touche Tohmatsu Limited 2026-06-17T00:00:00.000 Part I.B 1 AS 1215 In one of three audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention by the required documentation completion date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1410 KPMG 2025 Argentina KPMG International Cooperative 2026-06-17T00:00:00.000 Part I.B 1 AS 2110 In two of three audits reviewed, where the firm played a role but was not the lead auditor, the firm was instructed to make certain inquiries about the risks of material misstatement, including fraud risks. In one of these audits, the firm did not make such inquiries of the internal audit function. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1410 KPMG 2025 Argentina KPMG International Cooperative 2026-06-17T00:00:00.000 Part I.B 2 AS 2110 In two of three audits reviewed, where the firm played a role but was not the lead auditor, the firm was instructed to make certain inquiries about the risks of material misstatement, including fraud risks. In one of these audits, the firm did not make such inquiries of members of management. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1750 Guney Bagimsiz Denetim Ve Serbest Muhasebeci Mali Musavirlik A.S. 2025 Turkey Ernst & Young Global Limited 2026-06-17T00:00:00.000 Part I.B 1 AS 1215 In one of three audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention by the required documentation completion date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 2324 GreerWalker LLP 2025 United States 2026-06-17T00:00:00.000 Part I.B 1 AS 1215 In the audit reviewed, the firm provided a service to the issuer but did not document that the audit committee had approved the engagement before the issuer engaged the firm to provide the service. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 2324 GreerWalker LLP 2025 United States 2026-06-17T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one other audit, the firm did not file its report on Form AP by the relevant deadline and did not include the correct audit report date on the Form AP. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2324 GreerWalker LLP 2025 United States 2026-06-17T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP by the relevant deadline and did not include the correct audit report date on the Form AP. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6631 Qi CPA LLC 2025 United States 2026-06-17T00:00:00.000 Part I.B 1 AS 1105 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non compliant with AS 1105, Audit Evidence. Triennially Inspected 6631 Qi CPA LLC 2025 United States 2026-06-17T00:00:00.000 Part I.B 2 AS 1215 In the audit reviewed, the firm provided certain services to the issuer but did not document that the audit committee had approved the engagement before the issuer engaged the firm to provide the services. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6631 Qi CPA LLC 2025 United States 2026-06-17T00:00:00.000 Part I.B 3 AS 1305 In the audit reviewed, the firm did not provide to the audit committee the required communications in writing of all material weaknesses identified during the audit. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 6631 Qi CPA LLC 2025 United States 2026-06-17T00:00:00.000 Part I.B 4 AS 2415 In the audit reviewed, the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer’s ability to continue as a going concern, but did not place it immediately following the opinion paragraph. In this instance, the firm was non-compliant with AS 2415, Consideration of an Entity’s Ability to Continue as a Going Concern. Triennially Inspected 6631 Qi CPA LLC 2025 United States 2026-06-17T00:00:00.000 Part I.B 5 AS 2820 In the audit reviewed, the firm’s audit report did not include an explanatory paragraph related to the correction of a material misstatement in previously issued financial statements. In this instance, the firm was non-compliant with AS 2820, Evaluating Consistency of Financial Statements. Triennially Inspected 6631 Qi CPA LLC 2025 United States 2026-06-17T00:00:00.000 Part I.B 6 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 6651 Kreit & Chiu CPA LLP 2025 United States 2026-06-17T00:00:00.000 Part I.B 1 AS 1305 In one of two audits reviewed, the firm reported in writing to the audit committee that no significant deficiencies were discovered during the audit, even though there is the potential that the limited degree of assurance associated with such reporting will be misunderstood. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 6651 Kreit & Chiu CPA LLP 2025 United States 2026-06-17T00:00:00.000 Part I.B 2 AS 2415 In one audit, the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer’s ability to continue as a going concern, but did not place it immediately following the opinion paragraph. In this instance, the firm was non-compliant with AS 2415, Consideration of an Entity’s Ability to Continue as a Going Concern. Annually Inspected 238 PricewaterhouseCoopers LLP 2025 United States PricewaterhouseCoopers International Limited 2026-06-12T00:00:00.000 Part I.B 1 AS 1301 In one of 62 audits reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 238 PricewaterhouseCoopers LLP 2025 United States PricewaterhouseCoopers International Limited 2026-06-12T00:00:00.000 Part I.B 2 AS 2201 In one of 55 audits reviewed, the firm did not communicate, in writing, to the audit committee a significant deficiency identified during the audit prior to the issuance of the auditor's report. In this audit, the firm also did not communicate to management, in writing, all control deficiencies identified during the audit prior to the issuance of the auditor's report. In these instances, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 238 PricewaterhouseCoopers LLP 2025 United States PricewaterhouseCoopers International Limited 2026-06-12T00:00:00.000 Part I.B 3 AS 2201 In one of 55 audits reviewed, the firm reported in writing to the audit committee that no significant deficiencies were identified during the audit, even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 238 PricewaterhouseCoopers LLP 2025 United States PricewaterhouseCoopers International Limited 2026-06-12T00:00:00.000 Part I.B 4 AS 3101 In two of 59 audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Annually Inspected 238 PricewaterhouseCoopers LLP 2025 United States PricewaterhouseCoopers International Limited 2026-06-12T00:00:00.000 Part I.B 5 AS 3105 In one of nine audits reviewed, the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Annually Inspected 238 PricewaterhouseCoopers LLP 2025 United States PricewaterhouseCoopers International Limited 2026-06-12T00:00:00.000 Part I.B 6 AS 4105 In one of 63 audits reviewed, the firm, as part of its communication of interim review results, reported in writing to the audit committee that it was not aware of any significant deficiencies, even though a review is not designed to provide assurance on internal control or to identify significant deficiencies. In this instance, the firm was non-compliant with AS 4105, Reviews of Interim Financial Information. Annually Inspected 238 PricewaterhouseCoopers LLP 2025 United States PricewaterhouseCoopers International Limited 2026-06-12T00:00:00.000 Part I.B 7 PCAOB Rule 3211 In four of 61 audits reviewed, the firm's report on Form AP included inaccurate information related to the participation in the audit by certain other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 274 EisnerAmper LLP 2025 United States 2026-06-11T00:00:00.000 Part I.B 1 AS 1215 In one of six audits reviewed, the firm provided certain attest services to the issuer but did not document that the audit committee had approved the engagements before the issuer engaged the firm to provide the services. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 468 Rose, Snyder & Jacobs LLP 2025 United States 2026-06-11T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not make certain required communications to the audit committee related to the firm’s evaluation of the quality of the issuer’s financial reporting. In one of these audits, the firm also did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 468 Rose, Snyder & Jacobs LLP 2025 United States 2026-06-11T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not make certain required communications to the audit committee related to the firm’s evaluation of the quality of the issuer’s financial reporting. In one of these audits, the firm also did not make a required communication to the audit committee related to critical accounting estimates. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 468 Rose, Snyder & Jacobs LLP 2025 United States 2026-06-11T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee prior to the issuance of the auditor’s report. In theis instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 468 Rose, Snyder & Jacobs LLP 2025 United States 2026-06-11T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 468 Rose, Snyder & Jacobs LLP 2025 United States 2026-06-11T00:00:00.000 Part I.B 2 AS 2805 In one of two audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee prior to the issuance of the auditor’s report. In theis instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 468 Rose, Snyder & Jacobs LLP 2025 United States 2026-06-11T00:00:00.000 Part I.B 2 AS 2805 In one of two audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 468 Rose, Snyder & Jacobs LLP 2025 United States 2026-06-11T00:00:00.000 Part I.B 3 AS 3101 In one audit, the firm’s audit report did not include certain language required to precede critical audit matters communicated in the audit report. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 782 Farmer, Fuqua & Huff, P.C. 2025 United States 2026-06-11T00:00:00.000 Part I.B 1 AS 1301 In two of four audits reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 782 Farmer, Fuqua & Huff, P.C. 2025 United States 2026-06-11T00:00:00.000 Part I.B 2 AS 1301 In three of four audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 782 Farmer, Fuqua & Huff, P.C. 2025 United States 2026-06-11T00:00:00.000 Part I.B 2 AS 2805 In three of four audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 1051 KPMG LLP 2025 Singapore KPMG International Cooperative 2026-06-11T00:00:00.000 Part I.B 1 AS 2101 In one of two audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 1093 PricewaterhouseCoopers LLP 2024 Singapore PricewaterhouseCoopers International Limited 2026-06-11T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the audit committee related to the name, location, and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1093 PricewaterhouseCoopers LLP 2024 Singapore PricewaterhouseCoopers International Limited 2026-06-11T00:00:00.000 Part I.B 2 AS 2110 In one of three audits reviewed, the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a relevant assertion for a significant account and disclosure. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1093 PricewaterhouseCoopers LLP 2024 Singapore PricewaterhouseCoopers International Limited 2026-06-11T00:00:00.000 Part I.B 3 AS 2201 In one of two audits reviewed, the firm reported in writing to the audit committee that no significant deficiencies were identified during the audit, even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 1103 Samil PricewaterhouseCoopers 2025 South Korea PricewaterhouseCoopers International Limited 2026-06-11T00:00:00.000 Part I.B 1 AS 2201 In one of two audits reviewed, the firm reported in writing to the audit committee that no significant deficiencies were identified during the audit, even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements Triennially Inspected 1124 KPMG Auditores Independentes Ltda. 2025 Brazil KPMG International Cooperative 2026-06-11T00:00:00.000 Part I.B 1 AS 2110 In one of three audits reviewed, the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a relevant assertion for a significant account and disclosure. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1415 Ernst & Young Limited Corp. 2025 Panama Ernst & Young Global Limited 2026-06-11T00:00:00.000 Part I.B 1 AS 2201 In one audit reviewed, the firm did not inform the audit committee that it had communicated to management, in writing, all control deficiencies identified during the audit. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 1415 Ernst & Young Limited Corp. 2025 Panama Ernst & Young Global Limited 2026-06-11T00:00:00.000 Part I.B 2 AS 2201 In one audit reviewed, the firm reported in writing to the audit committee that no significant deficiencies were identified during the audit, even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements Triennially Inspected 1939 Raul Carrega, CPA 2025 United States 2026-06-11T00:00:00.000 Part I.B 1 AS 1220 In the audit reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer, including the procedures that the engagement quality reviewer performed to evaluate the engagement team’s responses to the significant risks identified. In this instance, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 1939 Raul Carrega, CPA 2025 United States 2026-06-11T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not make certain required communications to the audit committee related to (1) the significant risks identified through its risk assessment procedures; (2) the firm’s evaluation of the issuer’s ability to continue as a going concern; and (3) an overview of the overall audit strategy. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1939 Raul Carrega, CPA 2025 United States 2026-06-11T00:00:00.000 Part I.B 3 AS 1301 In the audit reviewed, the firm did not include a required matter related to its responsibilities in the engagement letter. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1939 Raul Carrega, CPA 2025 United States 2026-06-11T00:00:00.000 Part I.B 4 AS 2401 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 1939 Raul Carrega, CPA 2025 United States 2026-06-11T00:00:00.000 Part I.B 5 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 1939 Raul Carrega, CPA 2025 United States 2026-06-11T00:00:00.000 Part I.B 6 AS 3101 In the audit reviewed, the firm’s communication of a critical audit matter in the audit report included a description of certain audit procedures that the firm did not perform. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1939 Raul Carrega, CPA 2025 United States 2026-06-11T00:00:00.000 Part I.B 7 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1939 Raul Carrega, CPA 2025 United States 2026-06-11T00:00:00.000 Part I.B 8 PCAOB Rule 3526 In the audit reviewed, the firm did not provide the audit committee the required independence communications. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Annually Inspected 34 Deloitte & Touche LLP 2025 United States Deloitte Touche Tohmatsu Limited 2026-05-21T00:00:00.000 Part I.B 1 AS 2110 In one of 61 audits reviewed, the firm did not inquire of the audit committee about fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 34 Deloitte & Touche LLP 2025 United States Deloitte Touche Tohmatsu Limited 2026-05-21T00:00:00.000 Part I.B 2 AS 2410 In three of 61 audits reviewed, the firm did not make certain required communications to the audit committee related to its evaluation of the issuer's identification of, accounting for, and disclosure of its relationships and transactions with related parties. In these instances, the firm was non-compliant with AS 2410, Related Parties. Annually Inspected 34 Deloitte & Touche LLP 2025 United States Deloitte Touche Tohmatsu Limited 2026-05-21T00:00:00.000 Part I.B 3 AS 3101 In two of 61 audits reviewed, the firm's audit report did not include a statement indicating that the financial statements included the related notes. In these instances, the firm was noncompliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 34 Deloitte & Touche LLP 2025 United States Deloitte Touche Tohmatsu Limited 2026-05-21T00:00:00.000 Part I.B 4 AS 3101 In one of 59 audits reviewed, the firm's audit report did not include certain language required to precede critical audit matters communicated in the audit report. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 34 Deloitte & Touche LLP 2025 United States Deloitte Touche Tohmatsu Limited 2026-05-21T00:00:00.000 Part I.B 5 PCAOB Rule 2200 In one instance, the firm did not file its report on Form 3 by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 2203, Special Reports. Annually Inspected 34 Deloitte & Touche LLP 2025 United States Deloitte Touche Tohmatsu Limited 2026-05-21T00:00:00.000 Part I.B 6 PCAOB Rule 3524 In one of 61 audits reviewed, the firm did not describe, in writing, to the audit committee the scope of certain permissible tax services and the fee structure for these services. In this instance, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre-approval of Certain Tax Services. Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 2026-05-21T00:00:00.000 Part I.B 1 AS 1215 In one of 64 audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention by the required documentation completion date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 2026-05-21T00:00:00.000 Part I.B 2 AS 1215 In one of 64 audits reviewed, an other auditor used by the firm had obtained a letter of representation from management for one of the issuer's non-U.S. components, but the firm did not retain this letter. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 2026-05-21T00:00:00.000 Part I.B 3 AS 1301 In one of 61 audits reviewed, the firm did not make certain required communications to the audit committee related to certain critical accounting policies and practices and certain critical accounting estimates. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 2026-05-21T00:00:00.000 Part I.B 3 AS 1301 In one of 61 audits reviewed, the firm did not make certain required communications to the audit committee related to uncorrected misstatements. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 2026-05-21T00:00:00.000 Part I.B 4 AS 1301 In one of 61 audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 2026-05-21T00:00:00.000 Part I.B 4 AS 2805 In one of 61 audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 2026-05-21T00:00:00.000 Part I.B 5 AS 2101 In four of 61 audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances, the firm was non-compliant with AS 2101, Audit Planning. Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 2026-05-21T00:00:00.000 Part I.B 6 AS 2101 In four of 48 audits reviewed, the firm, as the lead auditor, did not obtain and review (1) a written affirmation from one or more other auditors regarding those other auditors' policies and procedures for compliance with SEC and PCAOB independence and ethics requirements and (2) a written affirmation regarding whether one or more other auditors were in compliance with these requirements. In these instances, the firm was non-compliant with AS 2101, Audit Planning. Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 2026-05-21T00:00:00.000 Part I.B 7 AS 2110 In two of 64 audits reviewed, the firm did not evaluate certain factors when determining likely sources of potential misstatement related to a relevant assertion for a significant account. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 2026-05-21T00:00:00.000 Part I.B 8 AS 2201 In five of 61 audits reviewed, the firm reported in writing to the audit committee that no significant deficiencies were identified during the audit, even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In these instances, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 2026-05-21T00:00:00.000 Part I.B 8 AS 2201 In one of 61 audits reviewed, the firm reported in writing to the audit committee that no control deficiencies were identified during the audit. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 2026-05-21T00:00:00.000 Part I.B 9 AS 3101 In one of 58 audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include a matter that was communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was noncompliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 2026-05-21T00:00:00.000 Part I.B 10 AS 3101 In one of 58 audits reviewed, the firm's communication of certain critical audit matters in the audit report included a description of certain audit procedures that the firm did not perform. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 2026-05-21T00:00:00.000 Part I.B 11 AS 3105 In one of eight audits reviewed, the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 2026-05-21T00:00:00.000 Part I.B 12 PCAOB Rule 3211 In two of 61 audits reviewed, the firm's report on Form AP included inaccurate information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 185 KPMG LLP 2025 United States KPMG International Cooperative 2026-05-21T00:00:00.000 Part I.B 13 PCAOB Rule 3524 In one of 61 audits reviewed, the firm did not describe, in writing to the audit committee, the fee structure for certain permissible tax services. In this instance, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre-approval of Certain Tax Services. Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 2026-05-21T00:00:00.000 Part I.B 1 AS 1201 In one of six audits reviewed, the firm, as lead auditor in a multi-tiered audit, did not retain documentation that identified the scope of work to be performed by a second other auditor. In this instance, the firm was non-compliant with AS 1201, Supervision of the Audit Engagement. Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 2026-05-21T00:00:00.000 Part I.B 2 AS 1215 In one of 29 audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation for retention by the required documentation completion date. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 2026-05-21T00:00:00.000 Part I.B 2 AS 1215 In one of 29 audits reviewed, the firm provided certain services to the issuer but did not document that the audit committee had approved the engagement before the issuer engaged the firm to provide the services. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 2026-05-21T00:00:00.000 Part I.B 3 AS 1301 In nine of 29 audits reviewed, the firm did not make certain required communications to the audit committee related to (1) the firm's evaluation of the issuer's ability to continue as a going concern, (2) the extent to which the auditor planned to use the work of internal auditors, (3) uncorrected and/or corrected misstatements, (4) certain critical policies and practices, and/or (5) the firm's evaluation of the quality of the issuer's financial reporting. In one of these audits, the firm did not make another required communication prior to the issuance of the auditor's report. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 2026-05-21T00:00:00.000 Part I.B 4 AS 2110 In four of 29 audits reviewed, the firm did not make all required inquiries of the audit committee, management, and/or the internal audit function about fraud risks. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 2026-05-21T00:00:00.000 Part I.B 5 AS 2201 In one of 18 audits reviewed, the firm did not communicate to management, in writing, all control deficiencies identified during the audit prior to the issuance of the auditor's report. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 2026-05-21T00:00:00.000 Part I.B 6 AS 2401 In one of 29 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 2026-05-21T00:00:00.000 Part I.B 7 AS 3101 In two of 22 audits reviewed, the firm's communication of a critical audit matter in the audit report included a description of certain audit procedures that the firm did not perform. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 2026-05-21T00:00:00.000 Part I.B 8 AS 3101 In one of 28 audits reviewed, the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 2026-05-21T00:00:00.000 Part I.B 9 PCAOB Rule 3524 In one of 29 audits reviewed, the firm did not discuss with the audit committee the potential effects of permissible tax services on the independence of the firm. In this instance, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre-Approval of Certain Tax Services. Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 2026-05-21T00:00:00.000 Part I.B 9 PCAOB Rule 3524 In one of 29 audits reviewed, the firm did not describe, in writing, to the audit committee the scope of certain permissible tax services and the fee structure for these services. In this instance, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre-Approval of Certain Tax Services. Annually Inspected 243 BDO USA, P.C. 2025 United States BDO International Limited 2026-05-21T00:00:00.000 Part I.B 10 PCAOB Rule 3526 In two of 29 audits reviewed, the firm did not affirm to the audit committee, in writing, that, as of the date of the communication, the firm was independent in compliance with PCAOB Rule 3520, Auditor Independence. In these instances, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 2026-05-21T00:00:00.000 Part I.B 1 AS 1215 In one of 27 audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention by the required documentation completion date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 2026-05-21T00:00:00.000 Part I.B 2 AS 1301 In one of 27 audits reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of other accounting firms that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 2026-05-21T00:00:00.000 Part I.B 3 AS 1301 In one of 27 audits reviewed, the firm did not communicate to the audit committee all of the uncorrected misstatements that it identified. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 2026-05-21T00:00:00.000 Part I.B 4 AS 2201 In one of 23 audits reviewed, the firm did not inform the audit committee that it had communicated to management, in writing, all control deficiencies identified during the audit. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 2026-05-21T00:00:00.000 Part I.B 4 AS 2201 In one of 23 audits reviewed, the firm did not communicate to management, in writing, all control deficiencies identified during the audit. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 248 Grant Thornton LLP 2025 United States Grant Thornton International Limited 2026-05-21T00:00:00.000 Part I.B 5 AS 2810 In one of 27 audits reviewed, the firm did not make a required communication to management related to an identified misstatement. In this instance, the firm was non-compliant with AS 2810, Evaluating Audit Results. Triennially Inspected 1045 Deloitte Touche Tohmatsu Auditores Independentes Ltda. 2024 Brazil Deloitte Touche Tohmatsu Limited 2026-04-30T00:00:00.000 Part I.B 1 AS 2401 In one of two audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 1045 Deloitte Touche Tohmatsu Auditores Independentes Ltda. 2024 Brazil Deloitte Touche Tohmatsu Limited 2026-04-30T00:00:00.000 Part I.B 2 AS 2401 In one of two audits reviewed, the firm, when performing a retrospective review of an accounting estimate affecting significant accounts and disclosures, did not perform procedures to determine whether management’s judgments and assumptions relating to this estimate indicated possible bias on the part of management. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 1337 Grant Thornton UK LLP 2025 United Kingdom Grant Thornton International Limited 2026-03-26T00:00:00.000 Part I.B 1 AS 1301 In one audit reviewed, the firm did not make certain required communications to the audit committee related to (1) critical accounting policies and practices, critical accounting estimates, and significant unusual transactions and (2) the firm’s evaluation of the quality of the issuer’s financial reporting. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1375 Fahn Kanne & Co. 2025 Israel Grant Thornton International Limited 2026-03-26T00:00:00.000 Part I.B 1 AS 1215 In one of three audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention by the required documentation completion date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1375 Fahn Kanne & Co. 2025 Israel Grant Thornton International Limited 2026-03-26T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the audit committee related to other material written communications between the auditor and management. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1375 Fahn Kanne & Co. 2025 Israel Grant Thornton International Limited 2026-03-26T00:00:00.000 Part I.B 3 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the audit committee related to uncorrected misstatements. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1375 Fahn Kanne & Co. 2025 Israel Grant Thornton International Limited 2026-03-26T00:00:00.000 Part I.B 4 AS 1305 In one of two audits reviewed, the firm reported in writing to the audit committee that no significant deficiencies were discovered during the audit, even though there is the potential that the limited degree of assurance associated with such reporting will be misunderstood. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 1375 Fahn Kanne & Co. 2025 Israel Grant Thornton International Limited 2026-03-26T00:00:00.000 Part I.B 5 PCAOB Rule 2200 The firm omitted required information related to Item 5.1, Firm's Offices, in its report on Form 2. In this instance, the firm was non-compliant with PCAOB Rule 2200, Annual Report. Triennially Inspected 1433 Ernst & Young AB 2025 Sweden Ernst & Young Global Limited 2026-03-26T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one audit, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1438 Ernst & Young LLP 2024 United Kingdom Ernst & Young Global Limited 2026-03-26T00:00:00.000 Part I.B 1 AS 3101 In one audit reviewed, the firm’s communication of a critical audit matter in the audit report included a description of an audit procedure that the firm did not perform. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1116 KPMG 2025 Ireland KPMG International Cooperative 2026-02-09T00:00:00.000 Part I.B 1 AS 2101 In two of two audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 318 L J Soldinger Associates, LLC 2025 United States 2026-01-29T00:00:00.000 Part I.B 1 AS 2401 In the audit reviewed, the firm, when testing journal entries for evidence of possible misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Considerations of Fraud in a Financial Statement Audit. Triennially Inspected 1081 PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab 2025 Denmark PricewaterhouseCoopers International Limited 2026-01-29T00:00:00.000 Part I.B 1 AS 2201 In one audit reviewed, the firm did not communicate to management, in writing, all control deficiencies identified during the audit. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 1081 PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab 2025 Denmark PricewaterhouseCoopers International Limited 2026-01-29T00:00:00.000 Part I.B 2 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was noncompliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 1181 KPMG 2025 Hong Kong KPMG International Cooperative 2026-01-29T00:00:00.000 Part I.B 1 AS 1215 In one audit reviewed, other auditors used by the firm had obtained letters of representation from management for certain of the issuer’s components, but the firm did not obtain, and review and retain, one of these letters. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1181 KPMG 2025 Hong Kong KPMG International Cooperative 2026-01-29T00:00:00.000 Part I.B 2 AS 1301 In one audit reviewed, the firm did not make a required communication to the audit committee related to the name, location, and/or planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1181 KPMG 2025 Hong Kong KPMG International Cooperative 2026-01-29T00:00:00.000 Part I.B 3 AS 2101 In one audit reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 1027 KPMG Auditores, S.L. 2024 Spain KPMG International Cooperative 2025-12-22T00:00:00.000 Part I.B 1 AS 1301 In one audit reviewed, the firm did not make a required communication to the audit committee related to the location of other persons not employed by the firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1027 KPMG Auditores, S.L. 2024 Spain KPMG International Cooperative 2025-12-22T00:00:00.000 Part I.B 2 AS 2101 In one audit reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 1027 KPMG Auditores, S.L. 2024 Spain KPMG International Cooperative 2025-12-22T00:00:00.000 Part I.B 3 AS 2110 In two of three audits reviewed, the firm did not inquire of certain members of management about the risks of material misstatement, including fraud risks. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1274 BDO Limited 2025 Hong Kong BDO International Limited 2025-12-22T00:00:00.000 Part I.B 1 AS 1215 In two of three audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention by the required documentation completion date. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1274 BDO Limited 2025 Hong Kong BDO International Limited 2025-12-22T00:00:00.000 Part I.B 2 AS 2401 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries to certain of the issuer’s entities. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 1284 MANCERA, S.C. 2024 Mexico Ernst & Young Global Limited 2025-12-22T00:00:00.000 Part I.B 1 AS 1301 In one audit reviewed, the firm did not make certain required communications to the audit committee related to the name, location, and planned responsibilities of an other accounting firm or other persons not employed by the firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1284 MANCERA, S.C. 2024 Mexico Ernst & Young Global Limited 2025-12-22T00:00:00.000 Part I.B 2 AS 2401 In two of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In addition, in both of these audits, the firm did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 1395 PricewaterhouseCoopers Accountants N.V. 2024 Netherlands PricewaterhouseCoopers International Limited 2025-12-22T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1395 PricewaterhouseCoopers Accountants N.V. 2024 Netherlands PricewaterhouseCoopers International Limited 2025-12-22T00:00:00.000 Part I.B 2 AS 3101 In one audit, the firm’s audit report (1) omitted one of the issuer’s financial statements and (2) was not addressed to the shareholders. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 5854 TAAD LLP 2024 United States 2025-12-22T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one of two audits reviewed, the firm’s report on Form AP omitted information related to the participation in the audit by certain other accounting firms. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6622 PKF Brisbane Audit 2025 Australia 2025-12-22T00:00:00.000 Part I.B 1 AS 1105 In the three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In these instances, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 6622 PKF Brisbane Audit 2025 Australia 2025-12-22T00:00:00.000 Part I.B 2 AS 1220 In one of two audits reviewed, the engagement quality reviewer did not evaluate the engagement team’s responses to certain significant risks identified. In this instance, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 6622 PKF Brisbane Audit 2025 Australia 2025-12-22T00:00:00.000 Part I.B 3 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6622 PKF Brisbane Audit 2025 Australia 2025-12-22T00:00:00.000 Part I.B 4 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the audit committee related to corrected misstatements. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6622 PKF Brisbane Audit 2025 Australia 2025-12-22T00:00:00.000 Part I.B 5 AS 2101 In two audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 6622 PKF Brisbane Audit 2025 Australia 2025-12-22T00:00:00.000 Part I.B 6 AS 2110 In two of three audits reviewed, the firm did not make all required inquiries of the audit committee and certain members of management about fraud risks. In addition, in both audits, the firm did not inquire of another (separate) member of management about fraud risks. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6622 PKF Brisbane Audit 2025 Australia 2025-12-22T00:00:00.000 Part I.B 7 AS 2401 In the three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 286 Eide Bailly LLP 2025 United States 2025-12-08T00:00:00.000 Part I.B 1 AS 1105 In one of two audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 286 Eide Bailly LLP 2025 United States 2025-12-08T00:00:00.000 Part I.B 2 AS 2201 In one audit reviewed, the firm did not communicate to management, in writing, all control deficiencies identified during the audit. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 286 Eide Bailly LLP 2025 United States 2025-12-08T00:00:00.000 Part I.B 3 AS 2401 In one of two audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 286 Eide Bailly LLP 2025 United States 2025-12-08T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In one audit, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1309 Kesselman & Kesselman C.P.A.s 2024 Israel PricewaterhouseCoopers International Limited 2025-12-08T00:00:00.000 Part I.B 1 AS 1301 In one of four audits reviewed, the firm did not make a required communication to the audit committee in a timely manner related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1309 Kesselman & Kesselman C.P.A.s 2024 Israel PricewaterhouseCoopers International Limited 2025-12-08T00:00:00.000 Part I.B 2 AS 2201 In one of four audits reviewed, the firm reported in writing to the audit committee that no significant deficiencies were identified during the audit, even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 2025-12-08T00:00:00.000 Part I.B 1 AS 1105 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 2025-12-08T00:00:00.000 Part I.B 2 AS 1215 In one of three audits reviewed, the firm did not include all of the required information in its engagement completion document. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 2025-12-08T00:00:00.000 Part I.B 3 AS 1301 In two of three audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 2025-12-08T00:00:00.000 Part I.B 3 AS 2805 In two of three audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 2025-12-08T00:00:00.000 Part I.B 4 AS 2110 In the three audits reviewed, the firm did not (1) hold a discussion among the key engagement team members about the potential for material misstatement due to fraud and (2) inquire of the audit committee, management, the internal audit function, and/or others within the company about the risks of material misstatement, including fraud risks. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 2025-12-08T00:00:00.000 Part I.B 5 AS 2110 In one of three audits reviewed, the firm did not identify a fraud risk related to the risk of management override of controls. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 2025-12-08T00:00:00.000 Part I.B 6 AS 2401 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries to certain of the issuer’s entities. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 2025-12-08T00:00:00.000 Part I.B 7 AS 2401 In two of three audits reviewed, the firm, when testing journal entries for possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 2025-12-08T00:00:00.000 Part I.B 8 AS 2401 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 2025-12-08T00:00:00.000 Part I.B 9 AS 3101 In one audit, the firm’s audit report omitted one of the issuer’s financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. (A revised audit report, which was included in a subsequent issuer filing with the SEC, expressed an opinion on the omitted financial statement). Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 2025-12-08T00:00:00.000 Part I.B 10 AS 3101 In one audit, the firm’s audit report incorrectly identified one of the issuer’s financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 2025-12-08T00:00:00.000 Part I.B 11 AS 3101 In the three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In addition, in all of these audits, the engagement team did not take into account certain required factors in determining whether or not certain matters were critical audit matters. In these instances, the firm was noncompliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 5341 Manohar Chowdhry & Associates 2025 India 2025-12-08T00:00:00.000 Part I.B 12 PCAOB Rule 3211 In one audit, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 2025-12-08T00:00:00.000 Part I.B 1 AS 1105 In two of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In these instances, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 2025-12-08T00:00:00.000 Part I.B 2 AS 1215 In two of three audits reviewed, the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the name of the person who prepared the additional documentation and/or the reason for adding it. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 2025-12-08T00:00:00.000 Part I.B 3 AS 1220 In three other audits, the individual who performed the engagement quality review was an employee of the firm who was not a partner or an individual in an equivalent position. In these instances, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 2025-12-08T00:00:00.000 Part I.B 3 AS 1220 In one of three audits reviewed, the individual who performed the engagement quality review was an employee of the firm who was not a partner or an individual in an equivalent position. In these instances, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 2025-12-08T00:00:00.000 Part I.B 4 AS 1220 In two of three audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer, including the procedures that the engagement quality reviewer performed to evaluate the engagement team’s responses to the significant risks identified. In these instances, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 2025-12-08T00:00:00.000 Part I.B 5 AS 1301 In the three audits reviewed, the firm did not make a required communication to the audit committee related to an overview of the overall audit strategy. In one of these audits, the firm did not make certain required communications to the audit committee related to (1) the significant risks it identified through its risk assessment procedures and (2) the results of the audit. In another of these audits, the firm communicated to the audit committee that it did not identify any uncorrected misstatements when the firm had identified uncorrected misstatements. In the third of these audits, the firm did not make a required communication to the audit committee related to the firm’s evaluation of the issuer’s ability to continue as a going concern. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 2025-12-08T00:00:00.000 Part I.B 5 AS 1301 In the three audits reviewed, the firm did not make a required communication to the audit committee related to an overview of the overall audit strategy. In another of these audits, the firm communicated to the audit committee that it did not identify any uncorrected misstatements when the firm had identified uncorrected misstatements. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 2025-12-08T00:00:00.000 Part I.B 5 AS 1301 In the three audits reviewed, the firm did not make a required communication to the audit committee related to an overview of the overall audit strategy. In one of these audits, the firm did not make certain required communications to the audit committee related to (1) the significant risks it identified through its risk assessment procedures and (2) the results of the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 2025-12-08T00:00:00.000 Part I.B 6 AS 1301 In two of three audits reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 2025-12-08T00:00:00.000 Part I.B 7 AS 1301 In one of three audits reviewed, the firm did not communicate to the audit committee other material written communications with management, including providing a copy of the management representation letter to the audit committee. In the two other audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 2025-12-08T00:00:00.000 Part I.B 7 AS 2805 In one of three audits reviewed, the firm did not communicate to the audit committee other material written communications with management, including providing a copy of the management representation letter to the audit committee. In the two other audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 2025-12-08T00:00:00.000 Part I.B 8 AS 1305 In the three audits reviewed, the firm did not provide to management and the audit committee the required communications in writing of all significant deficiencies or material weaknesses identified during the audit. In these instances, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 2025-12-08T00:00:00.000 Part I.B 9 AS 2110 In one of three audits reviewed, the firm did not identify and assess the risks of material misstatement related to certain significant accounts and disclosures. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 2025-12-08T00:00:00.000 Part I.B 10 AS 2410 In two of three audits reviewed, the firm did not make certain required communications to the audit committee related to its evaluation of the issuer’s identification of, accounting for, and disclosure of its relationships and transactions with related parties. In these instances, the firm was non-compliant with AS 2410, Related Parties. Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 2025-12-08T00:00:00.000 Part I.B 11 AS 2610 In one of three audits reviewed, the firm did not perform inquiries of the predecessor auditor in determining whether to accept the engagement. In this instance, the firm was non-compliant with AS 2610, Initial Audits – Communications Between Predecessor and Successor Auditors. Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 2025-12-08T00:00:00.000 Part I.B 12 AS 2810 In one of three audits reviewed, the firm did not communicate accumulated misstatements to management on a timely basis to provide management with an opportunity to correct them. In this instance, the firm was non-compliant with AS 2810, Evaluating Audit Results. Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 2025-12-08T00:00:00.000 Part I.B 13 AS 3101 In the three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 2025-12-08T00:00:00.000 Part I.B 14 PCAOB Rule 3211 In one of three audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6797 Bush & Associates CPA LLC 2025 United States 2025-12-08T00:00:00.000 Part I.B 15 PCAOB Rule 3211 In one of three audits reviewed, the firm’s report on Form AP included inaccurate information regarding the Partner ID. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6816 Elkana Amitai CPA 2024 Israel 2025-12-08T00:00:00.000 Part I.B 1 AS 1215 In one of three audits reviewed, the firm provided certain services to the issuer but did not document that the audit committee had approved the engagement before the issuer engaged the firm to provide the services. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6816 Elkana Amitai CPA 2024 Israel 2025-12-08T00:00:00.000 Part I.B 2 AS 1301 In the three audits reviewed, the firm did not (1) communicate to the audit committee all of the significant risks identified through its risk assessment procedures and (2) provide a copy of the management representation letter to the audit committee beyond, for one audit, the one member of the audit committee who signed the management representation letter. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6816 Elkana Amitai CPA 2024 Israel 2025-12-08T00:00:00.000 Part I.B 2 AS 2805 In the three audits reviewed, the firm did not (1) communicate to the audit committee all of the significant risks identified through its risk assessment procedures and (2) provide a copy of the management representation letter to the audit committee beyond, for one audit, the one member of the audit committee who signed the management representation letter. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6816 Elkana Amitai CPA 2024 Israel 2025-12-08T00:00:00.000 Part I.B 3 AS 2110 In two of three audits reviewed, the firm did not make all required inquiries of management about fraud risks. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6816 Elkana Amitai CPA 2024 Israel 2025-12-08T00:00:00.000 Part I.B 4 AS 3101 In one of two audits reviewed, the firm’s communication of critical audit matters in the audit report did not describe for a matter the principal considerations that led the firm to determine that the matter was a critical audit matter. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6816 Elkana Amitai CPA 2024 Israel 2025-12-08T00:00:00.000 Part I.B 5 PCAOB Rule 3211 In the three audits reviewed, the firm’s report on Form AP included inaccurate information related to the participation in the audit by one or more other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6816 Elkana Amitai CPA 2024 Israel 2025-12-08T00:00:00.000 Part I.B 6 PCAOB Rule 3526 In one of three audits reviewed, the firm did not affirm to the audit committee, in writing, that, as of the date of the communication, the firm was independent in compliance with PCAOB Rule 3520. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 29 Sassetti LLC 2025 United States 2025-11-20T00:00:00.000 Part I.B 1 AS 1301 In one of three audits reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 29 Sassetti LLC 2025 United States 2025-11-20T00:00:00.000 Part I.B 2 AS 1301 In the three audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 29 Sassetti LLC 2025 United States 2025-11-20T00:00:00.000 Part I.B 2 AS 2805 In the three audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 29 Sassetti LLC 2025 United States 2025-11-20T00:00:00.000 Part I.B 3 AS 1301 In the three audits reviewed, the firm did not provide the audit committee a draft of the firm’s audit report. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 29 Sassetti LLC 2025 United States 2025-11-20T00:00:00.000 Part I.B 4 AS 2401 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries when identifying and selecting entries for testing. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 29 Sassetti LLC 2025 United States 2025-11-20T00:00:00.000 Part I.B 5 AS 2401 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 29 Sassetti LLC 2025 United States 2025-11-20T00:00:00.000 Part I.B 6 AS 3101 In one of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 314 Meaden & Moore, Ltd. 2025 United States 2025-11-20T00:00:00.000 Part I.B 1 AS 1105 In one of two audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 314 Meaden & Moore, Ltd. 2025 United States 2025-11-20T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one audit, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 400 Hacker, Johnson & Smith PA 2025 United States 2025-11-20T00:00:00.000 Part I.B 1 AS 2110 In one of two audits reviewed, the firm did not identify and assess the risks of material misstatement related to a significant account and disclosure. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 400 Hacker, Johnson & Smith PA 2025 United States 2025-11-20T00:00:00.000 Part I.B 2 AS 3101 In one of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 400 Hacker, Johnson & Smith PA 2025 United States 2025-11-20T00:00:00.000 Part I.B 3 AS 3101 In one audit, the engagement team did not perform any procedures to comply with the requirements related to critical audit matters. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 457 Haynie & Company 2025 United States 2025-11-20T00:00:00.000 Part I.B 1 AS 1215 In one of three audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention by the required documentation completion date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 457 Haynie & Company 2025 United States 2025-11-20T00:00:00.000 Part I.B 2 AS 1220 In one of three audits reviewed, the firm did not obtain the engagement quality reviewer’s concurring approval of issuance of the audit report prior to its issuance. In this instance, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 457 Haynie & Company 2025 United States 2025-11-20T00:00:00.000 Part I.B 3 AS 1220 In two of three audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer, including the procedures that the engagement quality reviewer performed to evaluate the engagement team’s responses to the significant risks identified. In these instances, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 457 Haynie & Company 2025 United States 2025-11-20T00:00:00.000 Part I.B 4 AS 1301 In one of three audits reviewed, the firm did not make certain required communications to the audit committee related to (1) significant accounting policies and practices and (2) the critical accounting policies and practices. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 457 Haynie & Company 2025 United States 2025-11-20T00:00:00.000 Part I.B 5 AS 1301 In two of three audits reviewed, the firm did not make a required communication to the audit committee related to critical accounting estimates. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 457 Haynie & Company 2025 United States 2025-11-20T00:00:00.000 Part I.B 6 AS 1301 In two of three audits reviewed, the firm did not make a required communication to the audit committee related to the results of the audit prior to the issuance of the auditor’s report. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 457 Haynie & Company 2025 United States 2025-11-20T00:00:00.000 Part I.B 7 AS 1305 In one of three audits reviewed, the firm did not evaluate whether certain control deficiencies individually, or in combination, represented a material weakness that required communication to management and the audit committee. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 457 Haynie & Company 2025 United States 2025-11-20T00:00:00.000 Part I.B 8 AS 2401 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 457 Haynie & Company 2025 United States 2025-11-20T00:00:00.000 Part I.B 9 AS 2810 In one of three audits reviewed, the firm did not make a required communication to management related to identified misstatements. In this instance, the firm was non-compliant with AS 2810, Evaluating Audit Results. Triennially Inspected 457 Haynie & Company 2025 United States 2025-11-20T00:00:00.000 Part I.B 10 AS 2820 In one audit, the firm’s audit report did not include an explanatory paragraph related to a material change in accounting principle. In this instance, the firm was non-compliant with AS 2820, Evaluating Consistency of Financial Statements. Triennially Inspected 457 Haynie & Company 2025 United States 2025-11-20T00:00:00.000 Part I.B 11 AS 3101 In one of three audits reviewed, the firm’s communication of a certain critical audit matter in the audit report included a description of an audit procedure that the firm did not perform. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 457 Haynie & Company 2025 United States 2025-11-20T00:00:00.000 Part I.B 12 PCAOB Rule 3211 In three audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1194 PricewaterhouseCoopers ABAS Ltd. 2024 Thailand PricewaterhouseCoopers International Limited 2025-11-20T00:00:00.000 Part I.B 1 AS 2201 In one audit reviewed, the firm reported in writing to the audit committee that no significant deficiencies were identified during the audit, even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 1457 Ernst & Young (Hellas) Certified Auditors Accountants S.A. 2024 Greece Ernst & Young Global Limited 2025-11-20T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one of three audits reviewed, the firm’s report on Form AP included inaccurate information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 3305 Forvis Mazars Certified Public Accountants 2025 China 2025-11-20T00:00:00.000 Part I.B 1 AS 1201 In the three audits reviewed, the engagement partner did not review the work of engagement team members to evaluate whether (1) the work was performed and documented, (2) the objectives of the procedures were achieved, and (3) the results of the work support the conclusions reached. In these instances, the firm was non-compliant with AS 1201, Supervision of the Audit Engagement. Triennially Inspected 3305 Forvis Mazars Certified Public Accountants 2025 China 2025-11-20T00:00:00.000 Part I.B 2 AS 1215 In two of three audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to determine who performed the work and the date such work was completed. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 3305 Forvis Mazars Certified Public Accountants 2025 China 2025-11-20T00:00:00.000 Part I.B 3 AS 1215 In one of three audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention by the required documentation completion date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 3305 Forvis Mazars Certified Public Accountants 2025 China 2025-11-20T00:00:00.000 Part I.B 4 AS 1215 In one of three audits reviewed, the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added, the name of the person who prepared the additional documentation, and the reason for adding it. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 3305 Forvis Mazars Certified Public Accountants 2025 China 2025-11-20T00:00:00.000 Part I.B 5 AS 2110 In two of three audits reviewed, the firm did not inquire of management, the internal audit function, and/or others within the company about the risks of material misstatement, including fraud risks. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 3305 Forvis Mazars Certified Public Accountants 2025 China 2025-11-20T00:00:00.000 Part I.B 6 AS 2401 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 6466 PwC Contadores y Auditores SAS 2024 Colombia PricewaterhouseCoopers International Limited 2025-11-20T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6466 PwC Contadores y Auditores SAS 2024 Colombia PricewaterhouseCoopers International Limited 2025-11-20T00:00:00.000 Part I.B 2 AS 2201 In one of two audits reviewed, the firm did not inform the audit committee that it had communicated to management, in writing, all control deficiencies identified during the audit. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 6466 PwC Contadores y Auditores SAS 2024 Colombia PricewaterhouseCoopers International Limited 2025-11-20T00:00:00.000 Part I.B 3 AS 3101 In one of two audits reviewed, the firm’s audit report did not include the city and country from which the auditor’s report was issued. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 261 Hutchinson and Bloodgood LLP 2025 United States 2025-11-10T00:00:00.000 Part I.B 1 AS 2401 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 261 Hutchinson and Bloodgood LLP 2025 United States 2025-11-10T00:00:00.000 Part I.B 2 AS 3101 In the audit reviewed, the firm’s audit report was not addressed to the shareholders or equivalents for companies not organized as corporations. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 261 Hutchinson and Bloodgood LLP 2025 United States 2025-11-10T00:00:00.000 Part I.B 3 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 566 Miller Wachman LLP 2025 United States 2025-11-10T00:00:00.000 Part I.B 1 AS 1105 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 566 Miller Wachman LLP 2025 United States 2025-11-10T00:00:00.000 Part I.B 2 AS 2401 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not (1) appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing and (2) have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances, the firm was non Triennially Inspected 566 Miller Wachman LLP 2025 United States 2025-11-10T00:00:00.000 Part I.B 3 AS 3101 In the audit reviewed, the firm’s audit report was not addressed to the board of directors and did not include the section title “Opinion on the Financial Statements.” In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 694 Hoberman & Lesser, CPA's, LLP 2025 United States 2025-11-10T00:00:00.000 Part I.B 1 AS 1301 In two of three audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 694 Hoberman & Lesser, CPA's, LLP 2025 United States 2025-11-10T00:00:00.000 Part I.B 1 AS 2805 In two of three audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 1350 PricewaterhouseCoopers Reviseurs d'Entreprises 2024 Belgium PricewaterhouseCoopers International Limited 2025-11-10T00:00:00.000 Part I.B 1 AS 1215 In one of three audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1350 PricewaterhouseCoopers Reviseurs d'Entreprises 2024 Belgium PricewaterhouseCoopers International Limited 2025-11-10T00:00:00.000 Part I.B 2 AS 2201 In one audit, the firm reported in writing to the audit committee that no significant deficiencies were identified during the audit, even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 1363 KPMG AS 2024 Norway KPMG International Cooperative 2025-11-10T00:00:00.000 Part I.B 1 AS 2101 In one of two audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 1363 KPMG AS 2024 Norway KPMG International Cooperative 2025-11-10T00:00:00.000 Part I.B 2 AS 2110 In one of three audits reviewed, the firm did not inquire of certain members of management about the risks of material misstatement, including fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1368 BDO South Africa Inc. 2024 South Africa BDO International Limited 2025-11-10T00:00:00.000 Part I.B 1 PCAOB Rule 2200 The firm omitted required information from Item 4.1, Audit Reports Issued by the Firm for Issuers, in its report on Form 2. In this instance, the firm was non-compliant with PCAOB Rule 2200, Annual Report Triennially Inspected 1368 BDO South Africa Inc. 2024 South Africa BDO International Limited 2025-11-10T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one of two audits reviewed, the firm’s report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6413 ZH CPA, LLC 2025 United States 2025-11-10T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of an other accounting firm or other persons not employed by the firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6413 ZH CPA, LLC 2025 United States 2025-11-10T00:00:00.000 Part I.B 2 AS 2401 In one of two audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 6413 ZH CPA, LLC 2025 United States 2025-11-10T00:00:00.000 Part I.B 3 AS 2810 In one of two audits reviewed, the firm did not communicate all accumulated misstatements to management on a timely basis to provide management with an opportunity to correct them. In this instance, the firm was non-compliant with AS 2810, Evaluating Audit Results. Triennially Inspected 6413 ZH CPA, LLC 2025 United States 2025-11-10T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In one of two audits reviewed, the firm’s report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 171 Horne LLP 2025 United States 2025-10-23T00:00:00.000 Part I.B 1 AS 1215 In one of two audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention by the required documentation completion date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 171 Horne LLP 2025 United States 2025-10-23T00:00:00.000 Part I.B 2 AS 3101 In one audit, the firm’s audit report omitted certain of the issuer’s financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 217 Berkower LLC 2025 United States 2025-10-23T00:00:00.000 Part I.B 1 AS 1305 In the audit reviewed, the firm did not evaluate whether identified material misstatements resulted from control deficiencies and whether any such control deficiencies individually, or in combination, represented a material weakness or significant deficiency that required communication to management and the audit committee. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 217 Berkower LLC 2025 United States 2025-10-23T00:00:00.000 Part I.B 2 AS 2110 In the audit reviewed, the firm did not inquire of the audit committee and a certain member of management about fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 217 Berkower LLC 2025 United States 2025-10-23T00:00:00.000 Part I.B 3 AS 2401 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not (1) appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing; and (2) have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 263 Rehmann Robson LLC 2025 United States 2025-10-23T00:00:00.000 Part I.B 1 AS 3101 In one audit, the firm’s audit report was not addressed to the issuer’s shareholders or equivalent for companies not organized as corporations. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 281 Nichols, Cauley & Associates, LLC 2025 United States 2025-10-23T00:00:00.000 Part I.B 1 AS 1105 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population that it used to identify selections was complete. In this instance, the firm was non¬compliant with AS 1105, Audit Evidence. Triennially Inspected 910 Rodefer Moss & Co, PLLC 2025 United States 2025-10-23T00:00:00.000 Part I.B 1 AS 1105 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 910 Rodefer Moss & Co, PLLC 2025 United States 2025-10-23T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not make certain required communications to the audit committee related to (1) the significant risks identified through its risk assessment procedures and (2) an overview of the overall audit strategy. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 910 Rodefer Moss & Co, PLLC 2025 United States 2025-10-23T00:00:00.000 Part I.B 3 AS 2401 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 910 Rodefer Moss & Co, PLLC 2025 United States 2025-10-23T00:00:00.000 Part I.B 4 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 910 Rodefer Moss & Co, PLLC 2025 United States 2025-10-23T00:00:00.000 Part I.B 5 PCAOB Rule 3211 In one audit, the firm’s report on Form AP included inaccurate information regarding the issuer CIK number. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1328 PricewaterhouseCoopers, Societe cooperative 2024 Luxembourg PricewaterhouseCoopers International Limited 2025-10-23T00:00:00.000 Part I.B 1 AS 2201 In one audit reviewed, the firm reported in writing to the audit committee that no significant deficiencies were identified during the audit, even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 2416 Grant Thornton Bharat LLP 2025 India Grant Thornton International Limited 2025-10-23T00:00:00.000 Part I.B 1 AS 1305 In one of two audits reviewed, the firm did not evaluate whether control deficiencies individually, or in combination, represented a material weakness that required communication to management and the audit committee. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 2416 Grant Thornton Bharat LLP 2025 India Grant Thornton International Limited 2025-10-23T00:00:00.000 Part I.B 2 AS 3101 In one of two audits reviewed, the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 5020 RW Group LLC 2025 United States 2025-10-23T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make certain required communications to the audit committee related to (1) the timing of the audit; and (2) the critical accounting policies and practices and critical accounting estimates. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5020 RW Group LLC 2025 United States 2025-10-23T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was noncompliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5020 RW Group LLC 2025 United States 2025-10-23T00:00:00.000 Part I.B 3 PCAOB Rule 2200 In ten instances, the firm did not file its report on Form 3 by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 2203, Special Reports. Triennially Inspected 6398 RH CPA 2025 United States 2025-10-23T00:00:00.000 Part I.B 1 AS 1105 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 6398 RH CPA 2025 United States 2025-10-23T00:00:00.000 Part I.B 2 AS 2401 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 6398 RH CPA 2025 United States 2025-10-23T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In one of three audits reviewed, the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was noncompliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 27 PKF San Diego, LLP 2025 United States 2025-10-09T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make a required communication to the audit committee related to an uncorrected misstatement. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 127 PKF O'Connor Davies, LLP 2025 United States 2025-10-09T00:00:00.000 Part I.B 1 AS 3105 In one audit, the firm’s audit report did not include explanatory language about the firm’s responsibilities with respect to ICFR in a non-integrated audit. In this instance, the firm was non¬compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 130 Lumsden & McCormick, LLP 2025 United States 2025-10-09T00:00:00.000 Part I.B 1 AS 1105 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 130 Lumsden & McCormick, LLP 2025 United States 2025-10-09T00:00:00.000 Part I.B 2 AS 1215 In the audit reviewed, the firm provided certain services to the issuer but did not document that the audit committee had approved the engagement before the issuer engaged the firm to provide the services. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 130 Lumsden & McCormick, LLP 2025 United States 2025-10-09T00:00:00.000 Part I.B 3 AS 1301 In the audit reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 130 Lumsden & McCormick, LLP 2025 United States 2025-10-09T00:00:00.000 Part I.B 4 AS 1301 In the audit reviewed, the firm did not document in the workpapers one of its communications to the audit committee that took place orally. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 130 Lumsden & McCormick, LLP 2025 United States 2025-10-09T00:00:00.000 Part I.B 5 AS 1301 In the audit reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 130 Lumsden & McCormick, LLP 2025 United States 2025-10-09T00:00:00.000 Part I.B 5 AS 2805 In the audit reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 130 Lumsden & McCormick, LLP 2025 United States 2025-10-09T00:00:00.000 Part I.B 6 AS 2101 In the audit reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 130 Lumsden & McCormick, LLP 2025 United States 2025-10-09T00:00:00.000 Part I.B 7 AS 2401 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 130 Lumsden & McCormick, LLP 2025 United States 2025-10-09T00:00:00.000 Part I.B 8 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 130 Lumsden & McCormick, LLP 2025 United States 2025-10-09T00:00:00.000 Part I.B 9 PCAOB Rule 3524 In the audit reviewed, the firm did not describe, in writing, to the audit committee the scope of a permissible tax service and the fee structure for this service. In this instance, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre-approval of Certain Tax Services. Triennially Inspected 1401 Forvis Mazars LLP 2025 United Kingdom 2025-10-09T00:00:00.000 Part I.B 1 AS 3101 In one audit reviewed, the firm’s audit report incorrectly stated the period covered by certain of the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 200 Haskell & White LLP 2024 United States 2025-09-25T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 200 Haskell & White LLP 2024 United States 2025-09-25T00:00:00.000 Part I.B 2 AS 2401 In one of two audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 200 Haskell & White LLP 2024 United States 2025-09-25T00:00:00.000 Part I.B 3 AS 2401 In one of two audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 200 Haskell & White LLP 2024 United States 2025-09-25T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In one of two audits reviewed, the firm’s report on Form AP omitted information related to the participation in the audit by other accounting firms. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 270 Tanner LLC 2025 United States 2025-09-25T00:00:00.000 Part I.B 1 AS 2610 In one audit, the firm did not perform inquiries of the predecessor auditor in determining whether to accept the engagement prior to accepting the engagement. In this instance, the firm was non-compliant with AS 2610, Initial Audits – Communications Between Predecessor and Successor Auditors. Triennially Inspected 270 Tanner LLC 2025 United States 2025-09-25T00:00:00.000 Part I.B 2 AS 3101 In one audit, the firm’s audit report was not addressed to the shareholders. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 270 Tanner LLC 2025 United States 2025-09-25T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In one audit, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 270 Tanner LLC 2025 United States 2025-09-25T00:00:00.000 Part I.B 4 PCAOB Rule 3526 In one of two audits reviewed, the firm did not sufficiently provide the audit committee the required independence communications on two separate occasions, because the firm communicated relationships that may have been reasonably thought to bear on the independence of the firm as of dates other than the dates of the communications. In these instances, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 271 PricewaterhouseCoopers LLP 2024 Canada PricewaterhouseCoopers International Limited 2025-09-25T00:00:00.000 Part I.B 1 AS 2101 In three of six audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 271 PricewaterhouseCoopers LLP 2024 Canada PricewaterhouseCoopers International Limited 2025-09-25T00:00:00.000 Part I.B 2 AS 2201 In two of six audits reviewed, the firm reported in writing to the audit committee that no significant deficiencies were identified during the audit, even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In these instances, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 271 PricewaterhouseCoopers LLP 2024 Canada PricewaterhouseCoopers International Limited 2025-09-25T00:00:00.000 Part I.B 3 AS 2201 In one of five audits reviewed, the firm did not inform the audit committee that it had communicated to management, in writing, all control deficiencies identified during the audit. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 271 PricewaterhouseCoopers LLP 2024 Canada PricewaterhouseCoopers International Limited 2025-09-25T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In one of six audits reviewed, the firm’s report on Form AP included inaccurate information related to the participation in the audit by other accounting firms. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1141 KPMG Cardenas Dosal, S.C. 2024 Mexico KPMG International Cooperative 2025-09-25T00:00:00.000 Part I.B 1 AS 1220 In one of two audits reviewed, the firm did not obtain the engagement quality reviewer’s concurring approval of issuance of the audit report prior to its issuance. In this instance, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 1141 KPMG Cardenas Dosal, S.C. 2024 Mexico KPMG International Cooperative 2025-09-25T00:00:00.000 Part I.B 2 AS 2101 In two of two audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 1141 KPMG Cardenas Dosal, S.C. 2024 Mexico KPMG International Cooperative 2025-09-25T00:00:00.000 Part I.B 3 AS 2201 In one of two audits reviewed, the firm did not inform the audit committee that it had communicated to management, in writing, all control deficiencies identified during the audit. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 1141 KPMG Cardenas Dosal, S.C. 2024 Mexico KPMG International Cooperative 2025-09-25T00:00:00.000 Part I.B 4 AS 3101 In one of two audits reviewed, the firm’s communication of a critical audit matter in the audit report included the description of certain audit procedures performed that the firm did not perform. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1232 Raymond Chabot Grant Thornton LLP 2024 Canada Grant Thornton International Limited 2025-09-25T00:00:00.000 Part I.B 1 AS 1215 In one of two audits reviewed, the firm did not prepare an engagement completion document. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1232 Raymond Chabot Grant Thornton LLP 2024 Canada Grant Thornton International Limited 2025-09-25T00:00:00.000 Part I.B 2 AS 1215 In one of two audits reviewed, the firm did not include all of the required information in its engagement completion document. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1232 Raymond Chabot Grant Thornton LLP 2024 Canada Grant Thornton International Limited 2025-09-25T00:00:00.000 Part I.B 3 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the audit committee related to corrected misstatements, including discussing with the audit committee the implications that such corrected misstatements might have on the company’s financial reporting process. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1232 Raymond Chabot Grant Thornton LLP 2024 Canada Grant Thornton International Limited 2025-09-25T00:00:00.000 Part I.B 4 AS 2110 In one of two audits reviewed, the firm did not inquire of certain members of management about the risks of material misstatement, including fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1232 Raymond Chabot Grant Thornton LLP 2024 Canada Grant Thornton International Limited 2025-09-25T00:00:00.000 Part I.B 5 PCAOB Rule 2200 In two instances, the firm did not file its report on Form 3 by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 2203, Special Reports. Triennially Inspected 1272 S.R. Batliboi & Co. LLP 2024 India Ernst & Young Global Limited 2025-09-25T00:00:00.000 Part I.B 1 AS 1215 In one of three audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1272 S.R. Batliboi & Co. LLP 2024 India Ernst & Young Global Limited 2025-09-25T00:00:00.000 Part I.B 2 AS 3101 In one audit reviewed, the engagement team did not take into account certain required factors in determining whether or not a matter was a critical audit matter. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 1315 Tanaka, Valdivia, Arribas & Asociados Sociedad Civil de Responsabilidad Limitada 2024 Peru Ernst & Young Global Limited 2025-09-25T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the audit committee related to uncorrected misstatements. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1315 Tanaka, Valdivia, Arribas & Asociados Sociedad Civil de Responsabilidad Limitada 2024 Peru Ernst & Young Global Limited 2025-09-25T00:00:00.000 Part I.B 2 AS 3101 In one of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 1712 Ernst & Young Associates LLP 2024 India Ernst & Young Global Limited 2025-09-25T00:00:00.000 Part I.B 1 AS 2101 In one of two audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 1712 Ernst & Young Associates LLP 2024 India Ernst & Young Global Limited 2025-09-25T00:00:00.000 Part I.B 2 AS 3101 In one of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 2226 Warren Averett, LLC 2025 United States 2025-09-25T00:00:00.000 Part I.B 1 AS 1215 In one of two audits reviewed, the firm provided certain services to the issuer but did not document that the audit committee had approved the engagement before the issuer engaged the firm to provide the services. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 2226 Warren Averett, LLC 2025 United States 2025-09-25T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one audit, the firm’s report on Form AP included inaccurate information regarding the issuer CIK number. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2226 Warren Averett, LLC 2025 United States 2025-09-25T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In two audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 2025-09-25T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the audit committee related to (1) the firm’s evaluation of, and conclusions about, the qualitative aspects of the issuer’s significant accounting policies and practices, and (2) certain critical accounting policies and practices. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 2025-09-25T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm (1) did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures and (2) communicated to the audit committee that certain risks were significant when the firm had not identified them as such. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 2025-09-25T00:00:00.000 Part I.B 3 AS 1301 In one of two audits reviewed, the firm did not make communications to the audit committee related to the (1) timing of the audit and (2) the policies and practices management used to account for the significant unusual transactions. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 2025-09-25T00:00:00.000 Part I.B 4 AS 1301 In the two audits reviewed, the firm did not make certain required communications to the audit committee related to (1) the names, locations, and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audits; and (2) critical accounting estimates. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 2025-09-25T00:00:00.000 Part I.B 5 AS 2101 In one of two audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 2025-09-25T00:00:00.000 Part I.B 6 AS 2110 In one of two audits reviewed, the firm did not inquire of a member of management about fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 2025-09-25T00:00:00.000 Part I.B 7 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 2025-09-25T00:00:00.000 Part I.B 8 AS 3105 In two audits, the firm’s audit reports did not include explanatory language about the firm’s responsibilities with respect to ICFR in a non-integrated audit. In these instances, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 2025-09-25T00:00:00.000 Part I.B 9 PCAOB Rule 3211 In six audits, the firm did not file one or more reports on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2388 Wei, Wei & Co., LLP 2024 United States 2025-09-25T00:00:00.000 Part I.B 9 PCAOB Rule 3211 In one audit reviewed, the firm’s report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2738 M&K CPAS, PLLC 2024 United States 2025-09-25T00:00:00.000 Part I.B 1 AS 2401 In the seven audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 2738 M&K CPAS, PLLC 2024 United States 2025-09-25T00:00:00.000 Part I.B 2 AS 2710 In one of seven audits reviewed, the firm did not take appropriate action with respect to the issuer’s disclosure in Form 10-K that its internal control over financial reporting was effective despite the firm’s awareness that the issuer’s internal control over financial reporting was not effective. In addition, in one audit, the firm did not take appropriate action with respect to the issuer’s disclosure in Form 10-K that its internal control over financial reporting was audited by the firm despite the firm’s awareness it did not perform an audit of the issuer’s internal control over financial reporting. In these instances, the firm was non-compliant with AS 2710, Other Information in Documents Containing Audited Financial Statements. Triennially Inspected 2738 M&K CPAS, PLLC 2024 United States 2025-09-25T00:00:00.000 Part I.B 3 AS 3101 In three of seven audits reviewed, the year the firm began serving consecutively as the company’s auditor that was included in the firm’s audit report was incorrect. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 2738 M&K CPAS, PLLC 2024 United States 2025-09-25T00:00:00.000 Part I.B 4 AS 3101 In two of seven audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include a matter that was communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 2738 M&K CPAS, PLLC 2024 United States 2025-09-25T00:00:00.000 Part I.B 5 PCAOB Rule 3211 In one of seven audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 3223 Mercurius & Associates LLP 2025 India 2025-09-25T00:00:00.000 Part I.B 1 AS 1215 In the three audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention by the required documentation completion date. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 3223 Mercurius & Associates LLP 2025 India 2025-09-25T00:00:00.000 Part I.B 2 AS 1301 In two of three audits reviewed, the firm did not make a required communication to the audit committee related to uncorrected misstatements. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 3223 Mercurius & Associates LLP 2025 India 2025-09-25T00:00:00.000 Part I.B 3 AS 1305 In two of three audits reviewed, the firm did not provide to management and the audit committee the required communications in writing of all material weaknesses identified during the audit. In these instances, the firm was not non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 3223 Mercurius & Associates LLP 2025 India 2025-09-25T00:00:00.000 Part I.B 4 AS 2110 In one of three audits reviewed, the firm did not inquire of management and others within the company about the risks of material misstatement, including fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 3223 Mercurius & Associates LLP 2025 India 2025-09-25T00:00:00.000 Part I.B 5 AS 2401 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 3223 Mercurius & Associates LLP 2025 India 2025-09-25T00:00:00.000 Part I.B 6 AS 3101 In one of three audits reviewed, the year the firm began serving consecutively as the company’s auditor that was included in the firm’s audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 3223 Mercurius & Associates LLP 2025 India 2025-09-25T00:00:00.000 Part I.B 7 AS 3101 In the three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include one or more matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 3240 KPMG AG 2024 Switzerland KPMG International Cooperative 2025-09-25T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make (or timely make) certain required communications to the audit committee related to the name, location, and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 3240 KPMG AG 2024 Switzerland KPMG International Cooperative 2025-09-25T00:00:00.000 Part I.B 2 AS 2101 In one of two audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 3627 Sadler, Gibb & Associates, LLC 2025 United States 2025-09-25T00:00:00.000 Part I.B 1 AS 1301 In one of three audits reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 3627 Sadler, Gibb & Associates, LLC 2025 United States 2025-09-25T00:00:00.000 Part I.B 2 AS 2110 In the three audits reviewed, the firm did not make all required inquiries of management about fraud risks. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 3627 Sadler, Gibb & Associates, LLC 2025 United States 2025-09-25T00:00:00.000 Part I.B 3 AS 3101 In one of three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include a matter that was communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 3627 Sadler, Gibb & Associates, LLC 2025 United States 2025-09-25T00:00:00.000 Part I.B 4 AS 3101 In one of three audits reviewed, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 2025-09-25T00:00:00.000 Part I.B 1 AS 1105 In five of six audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In these instances, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 2025-09-25T00:00:00.000 Part I.B 2 AS 1215 In one of six audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 2025-09-25T00:00:00.000 Part I.B 3 AS 1220 In one of six audits reviewed, the firm did not obtain the required engagement quality review for the audit. In this instance, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 2025-09-25T00:00:00.000 Part I.B 4 AS 1301 In one of six audits reviewed, the firm did not make any of the required communications to the issuer’s audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 2025-09-25T00:00:00.000 Part I.B 5 AS 1301 In four of six audits reviewed, the firm did not make a required communication to the audit committee related to certain critical accounting estimates. In another two of these four audits, the firm did not make a required communication to the audit committee related to uncorrected misstatements. In one of the four audits, the firm did not make a required communication to the audit committee related to certain critical accounting policies and practices. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 2025-09-25T00:00:00.000 Part I.B 5 AS 1301 In four of six audits reviewed, the firm did not make a required communication to the audit committee related to certain critical accounting estimates. In two of these audits, the firm did not make a required communication to the audit committee related to the timing of the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 2025-09-25T00:00:00.000 Part I.B 5 AS 1301 In four of six audits reviewed, the firm did not make a required communication to the audit committee related to certain critical accounting estimates. In another two of these four audits, the firm did not make a required communication to the audit committee related to uncorrected misstatements. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 2025-09-25T00:00:00.000 Part I.B 6 AS 1301 In two of six audits reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 2025-09-25T00:00:00.000 Part I.B 7 AS 1301 In one of six audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 2025-09-25T00:00:00.000 Part I.B 7 AS 2805 In one of six audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 2025-09-25T00:00:00.000 Part I.B 8 AS 2110 In two of six audits reviewed, the firm did not identify a fraud risk related to the risk of management override of controls. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 2025-09-25T00:00:00.000 Part I.B 9 AS 2401 In five of six audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 2025-09-25T00:00:00.000 Part I.B 10 AS 2820 In one of six audits reviewed, the firm’s audit report did not include an explanatory paragraph related to the correction of a material misstatement in previously issued financial statements. In this instance, the firm was non-compliant with AS 2820, Evaluating Consistency of Financial Statements. Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 2025-09-25T00:00:00.000 Part I.B 11 AS 3101 In one of six audits reviewed, the firm’s audit report incorrectly identified one of the issuer’s financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 2025-09-25T00:00:00.000 Part I.B 12 AS 3101 In four of six audits reviewed, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 5525 Fruci & Associates II, PLLC 2024 United States 2025-09-25T00:00:00.000 Part I.B 13 PCAOB Rule 3211 In one of six audits, the firm did not file one or more reports on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 596 CohnReznick LLP 2025 United States 2025-09-11T00:00:00.000 Part I.B 1 AS 2201 In one of four audits reviewed, the firm did not inform the audit committee that it had communicated to management, in writing, all control deficiencies identified during the audit. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 731 Davidson & Company LLP 2024 Canada 2025-09-11T00:00:00.000 Part I.B 1 AS 3101 In one of three audits reviewed, the firm’s audit report was not addressed to the board of directors. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 2025-09-11T00:00:00.000 Part I.B 1 AS 1201 In two of three audits reviewed, the engagement partner did not review the work of engagement team members to evaluate whether (1) the work was performed and documented, (2) the objectives of the procedures were achieved, and (3) the results of the work support the conclusions reached. In these instances, the firm was non-compliant with AS 1201, Supervision of the Audit Engagement. Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 2025-09-11T00:00:00.000 Part I.B 2 AS 1215 In two of three audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to determine who performed the work and the date such work was completed. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 2025-09-11T00:00:00.000 Part I.B 2 AS 1215 In the third audit reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to determine the date work was completed and reviewed. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 2025-09-11T00:00:00.000 Part I.B 3 AS 1220 In the three audits reviewed, the firm did not obtain the required engagement quality review for the audit or for the reviews of the issuer’s interim financial information for each of the quarters during the year under audit. In these instances, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 2025-09-11T00:00:00.000 Part I.B 4 AS 1301 In two of three audits reviewed, the firm did not make any of the required communications to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 2025-09-11T00:00:00.000 Part I.B 5 AS 1301 In one of three audits reviewed, the firm did not make certain required communications to the audit committee related to (1) the firm’s evaluation of the issuer’s ability to continue as a going concern; (2) the results of the audit; (3) corrected misstatements; (4) the critical accounting policies and practices and critical accounting estimates; and (5) the firm’s evaluation of the quality of the issuer’s financial reporting. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 2025-09-11T00:00:00.000 Part I.B 6 AS 1301 In one of three audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 2025-09-11T00:00:00.000 Part I.B 6 AS 2805 In one of three audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 2025-09-11T00:00:00.000 Part I.B 7 AS 1305 In two of three audits reviewed, the firm did not provide to the audit committee the required communications in writing of all material weaknesses identified during the audit. In these instances, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 2025-09-11T00:00:00.000 Part I.B 8 AS 2101 In the three audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 2025-09-11T00:00:00.000 Part I.B 9 AS 2110 In the three audits reviewed, the firm did not (1) hold a discussion among the key engagement team members about the potential for material misstatement due to fraud and (2) inquire of the audit committee, management, the internal audit function, and/or others within the company about the risks of material misstatement, including fraud risks. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 2025-09-11T00:00:00.000 Part I.B 10 AS 2110 In one of three audits reviewed, the firm did not identify and assess the risks of material misstatement related to a significant account and disclosure. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 2025-09-11T00:00:00.000 Part I.B 11 AS 2110 In two of three audits reviewed, the firm did not (1) presume that there was a fraud risk involving improper revenue recognition and did not have an appropriate rationale for how this presumption was overcome and (2) identify a fraud risk related to the risk of management override of controls. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 2025-09-11T00:00:00.000 Part I.B 12 AS 2410 In the three audits reviewed, the firm did not (1) inquire of the audit committee regarding the audit committee’s understanding of the issuer’s relationships and transactions with related parties that are significant to the issuer and whether any member of the audit committee had concerns regarding relationships or transactions with related parties and, if so, the substance of those concerns and (2) make certain required communications to the audit committee related to its evaluation of the issuer’s identification of, accounting for, and disclosure of its relationships and transactions with related parties. In these instances, the firm was non-compliant with AS 2410, Related Parties. Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 2025-09-11T00:00:00.000 Part I.B 13 AS 2415 In one of three audits reviewed, the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer’s ability to continue as a going concern, but did not place it immediately following the opinion paragraph. In this instance, the firm was non-compliant with AS 2415, Consideration of an Entity’s Ability to Continue as a Going Concern. Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 2025-09-11T00:00:00.000 Part I.B 14 AS 3101 In one of three audits reviewed, the firm did not include in its audit report an opinion on the issuer’s financial statements for the prior year. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 2025-09-11T00:00:00.000 Part I.B 15 AS 3101 In two of three audits reviewed, the engagement team did not perform any procedures to comply with the requirements related to critical audit matters. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 2025-09-11T00:00:00.000 Part I.B 16 AS 3101 In one of three audits reviewed, the firm’s audit report stated that it determined there were no critical audit matters, but the engagement team did not perform procedures to determine whether or not matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements, were critical audit matters. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of noncompliance does not necessarily mean that critical audit matters should have been communicated in the auditor’s report Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 2025-09-11T00:00:00.000 Part I.B 17 PCAOB Rule 3211 In one of three audits reviewed , the firm did not file one or more reports on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 2025-09-11T00:00:00.000 Part I.B 17 PCAOB Rule 3211 In four other audits, the firm did not file one or more reports on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 957 Zhen Hui Certified Public Accountants 2024 Hong Kong 2025-09-11T00:00:00.000 Part I.B 18 PCAOB Rule 3526 In the three audits reviewed, the firm did not provide the audit committee the required independence communications. In these instances, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 1132 UHY Haines Norton 2024 Australia 2025-09-11T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1132 UHY Haines Norton 2024 Australia 2025-09-11T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the audit committee related to (1) the significant risks identified through its risk assessment procedures; (2) the critical accounting policies and practices and critical accounting estimates; and (3) the results of the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1132 UHY Haines Norton 2024 Australia 2025-09-11T00:00:00.000 Part I.B 3 AS 3101 In one of two audits reviewed, the firm did not include the country from which the auditor’s report had been issued. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1132 UHY Haines Norton 2024 Australia 2025-09-11T00:00:00.000 Part I.B 4 AS 2110 In the two audits reviewed, the firm did not (1) inquire of the audit committee and/or certain members of management about the risks of material misstatement, including fraud risks and (2) make all required inquiries of certain members of management and/or the audit committee about the risks of material misstatement, including fraud risks. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1132 UHY Haines Norton 2024 Australia 2025-09-11T00:00:00.000 Part I.B 5 AS 2810 In one of two audits reviewed, the firm did not communicate all accumulated misstatements to management on a timely basis to provide management with an opportunity to correct them. In addition, the firm did not make a required communication to management related to an identified misstatement. In these instances, the firm was non-compliant with AS 2810, Evaluating Audit Results. Triennially Inspected 1132 UHY Haines Norton 2024 Australia 2025-09-11T00:00:00.000 Part I.B 6 PCAOB Rule 3211 In one of two audits reviewed, the firm’s report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1487 Grant Thornton Zhitong Certified Public Accountants LLP 2024 China Grant Thornton International Limited 2025-09-11T00:00:00.000 Part I.B 1 AS 1105 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections, and certain information it used to identify selections, was accurate and/or complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 1487 Grant Thornton Zhitong Certified Public Accountants LLP 2024 China Grant Thornton International Limited 2025-09-11T00:00:00.000 Part I.B 2 AS 1215 In one of three audits reviewed, the firm deleted or discarded audit documentation after the documentation completion date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1487 Grant Thornton Zhitong Certified Public Accountants LLP 2024 China Grant Thornton International Limited 2025-09-11T00:00:00.000 Part I.B 3 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1487 Grant Thornton Zhitong Certified Public Accountants LLP 2024 China Grant Thornton International Limited 2025-09-11T00:00:00.000 Part I.B 4 AS 2110 In one of three audits reviewed, the firm did not make all required inquiries of the audit committee and the internal audit function about fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1487 Grant Thornton Zhitong Certified Public Accountants LLP 2024 China Grant Thornton International Limited 2025-09-11T00:00:00.000 Part I.B 5 AS 2201 In one audit reviewed, the firm did not communicate to management, in writing, all control deficiencies identified during the audit and inform the audit committee when such communication had been made. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 1487 Grant Thornton Zhitong Certified Public Accountants LLP 2024 China Grant Thornton International Limited 2025-09-11T00:00:00.000 Part I.B 6 AS 2401 In two of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 1487 Grant Thornton Zhitong Certified Public Accountants LLP 2024 China Grant Thornton International Limited 2025-09-11T00:00:00.000 Part I.B 7 AS 2810 In one of three audits reviewed, the firm did not make a required communication to management related to certain identified misstatements. In this instance, the firm was non-compliant with AS 2810, Evaluating Audit Results. Triennially Inspected 1487 Grant Thornton Zhitong Certified Public Accountants LLP 2024 China Grant Thornton International Limited 2025-09-11T00:00:00.000 Part I.B 8 PCAOB Rule 3211 In one of two audits reviewed, the firm’s report on Form AP included inaccurate information related to the participation in the audit by other accounting firms. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1487 Grant Thornton Zhitong Certified Public Accountants LLP 2024 China Grant Thornton International Limited 2025-09-11T00:00:00.000 Part I.B 9 PCAOB Rule 3526 In one of two audits reviewed, the firm did not sufficiently provide the audit committee the required independence communications, because the firm communicated that it was not aware of any relationships that may bear on the firm’s independence, rather than matters that may be reasonably be thought to bear on the firm’s independence. In addition, in this audit, the firm’s communication to the audit committee affirmed that it was independent as of a future date, rather than as of the date of the communication. In these instances, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 2468 Citrin Cooperman & Company, LLP 2025 United States 2025-09-11T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the audit committee prior to the issuance of the auditor’s report. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6006 Moore Assurance S.A.S. 2024 Colombia 2025-09-11T00:00:00.000 Part I.B 1 AS 1015 In the audit reviewed, the firm did not adequately plan the audit to ensure that an unregistered firm that played a role in the audit would not violate the Act and PCAOB Rule 2100, Registration Requirements for Public Accounting Firms, by playing a substantial role. In this instance, the firm was non-compliant with AS 1015, Due Professional Care in the Performance of Work, and AS 2101, Audit Planning. Triennially Inspected 6006 Moore Assurance S.A.S. 2024 Colombia 2025-09-11T00:00:00.000 Part I.B 1 AS 2101 In the audit reviewed, the firm did not adequately plan the audit to ensure that an unregistered firm that played a role in the audit would not violate the Act and PCAOB Rule 2100, Registration Requirements for Public Accounting Firms, by playing a substantial role. In this instance, the firm was non-compliant with AS 1015, Due Professional Care in the Performance of Work, and AS 2101, Audit Planning. Triennially Inspected 6006 Moore Assurance S.A.S. 2024 Colombia 2025-09-11T00:00:00.000 Part I.B 1 PCAOB Rule 2100 In the audit reviewed, the firm did not adequately plan the audit to ensure that an unregistered firm that played a role in the audit would not violate the Act and PCAOB Rule 2100, Registration Requirements for Public Accounting Firms, by playing a substantial role. In this instance, the firm was non-compliant with AS 1015, Due Professional Care in the Performance of Work, and AS 2101, Audit Planning. Triennially Inspected 6006 Moore Assurance S.A.S. 2024 Colombia 2025-09-11T00:00:00.000 Part I.B 2 PCAOB Rule 3211 n the audit reviewed, the firm’s report on Form AP included inaccurate information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6006 Moore Assurance S.A.S. 2024 Colombia 2025-09-11T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 2025-09-11T00:00:00.000 Part I.B 1 AS 1105 In the three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform procedures, or sufficient procedures, to determine whether the journal entry population from which it made its selections was complete. In these instances, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 2025-09-11T00:00:00.000 Part I.B 2 AS 1215 In two of three audits reviewed, the firm deleted or discarded audit documentation after the documentation completion date. In addition, in one of these audits, the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added, the name of the person who prepared the additional documentation, and the reason for adding it. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 2025-09-11T00:00:00.000 Part I.B 2 AS 1215 In two of three audits reviewed, the firm deleted or discarded audit documentation after the documentation completion date. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 2025-09-11T00:00:00.000 Part I.B 3 AS 1220 In one of three audits reviewed, the firm did not obtain the engagement quality reviewer’s concurring approval of issuance of the audit report prior to its issuance. In this instance, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 2025-09-11T00:00:00.000 Part I.B 4 AS 1220 In two of three audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer, including the procedures that the engagement quality reviewer performed to evaluate the engagement team’s responses to the significant risks identified. In these instances, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 2025-09-11T00:00:00.000 Part I.B 5 AS 1301 In the three audits reviewed, the firm did not determine that the audit committee has acknowledged and agreed to the terms of the audit engagement beyond the one member of the audit committee who signed the engagement letter. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 2025-09-11T00:00:00.000 Part I.B 6 AS 1301 In the second of the three audits reviewed, the firm did not make certain required communications to the audit committee related to (1) the name, location, and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit and (2) certain critical accounting estimates. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 2025-09-11T00:00:00.000 Part I.B 6 AS 1301 In one of three audits reviewed, the firm did not make certain required communications to the audit committee related to (1) an overview of the overall audit strategy and (2) the firm’s evaluation of the issuer’s ability to continue as a going concern. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 2025-09-11T00:00:00.000 Part I.B 6 AS 1301 In the third of the three audits reviewed, the firm did not make a required communication to the audit committee related to certain significant unusual transactions. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 2025-09-11T00:00:00.000 Part I.B 7 AS 1301 In the three audits reviewed, the firm did not make a required communication to the audit committee related to corrected misstatements. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 2025-09-11T00:00:00.000 Part I.B 7 AS 1301 In two of three audits reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In addition, in the three audits reviewed, the firm did not make a required communication to the audit committee related to corrected misstatements. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 2025-09-11T00:00:00.000 Part I.B 8 AS 1301 In two of three audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee beyond the one member of the audit committee who signed the management representation letter. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 2025-09-11T00:00:00.000 Part I.B 8 AS 2805 In two of three audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee beyond the one member of the audit committee who signed the management representation letter. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 2025-09-11T00:00:00.000 Part I.B 9 AS 1301 In the three audits reviewed, the firm did not provide or discuss with the audit committee a draft of the firm’s audit report. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 2025-09-11T00:00:00.000 Part I.B 10 AS 1305 In one of three audits reviewed, the firm did not provide to the audit committee the required communications in writing of all material weaknesses identified during the audit. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 2025-09-11T00:00:00.000 Part I.B 11 AS 2101 In one of three audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 2025-09-11T00:00:00.000 Part I.B 12 AS 2110 In one of three audits reviewed, the firm did not hold a discussion among the key engagement team members about the potential for material misstatement due to fraud. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 2025-09-11T00:00:00.000 Part I.B 13 AS 2110 In two of three audits reviewed, the firm did not inquire of the audit committee, management, and others within the company about the risks of material misstatement, including fraud risks. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 2025-09-11T00:00:00.000 Part I.B 14 AS 2110 In one of three audits reviewed, the firm did not identify and assess the risks of material misstatement related to certain significant accounts and disclosures. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 2025-09-11T00:00:00.000 Part I.B 15 AS 2401 In the three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 2025-09-11T00:00:00.000 Part I.B 16 AS 2410 In one of three audits reviewed, the firm did not make certain required communications to the audit committee related to its evaluation of the issuer’s identification of, accounting for, and disclosure of its relationships and transactions with related parties. In this instance, the firm was non-compliant with AS 2410, Related Parties. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 2025-09-11T00:00:00.000 Part I.B 17 AS 2810 In the three audits reviewed, the firm did not make a required communication to management related to identified misstatements. In these instances, the firm was non-compliant with AS 2810, Evaluating Audit Results. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 2025-09-11T00:00:00.000 Part I.B 18 AS 3101 In another audit, the firm included in its audit report an opinion on the issuer’s prior year financial statements when it did not perform an audit of those financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 2025-09-11T00:00:00.000 Part I.B 18 AS 3101 In one audit, the firm’s audit report did not state the year the firm began serving consecutively as the company’s auditor. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 2025-09-11T00:00:00.000 Part I.B 18 AS 3101 In a third audit, the firm did not include in its audit report an opinion on the issuer’s prior year financial statements when it performed an audit of those financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 2025-09-11T00:00:00.000 Part I.B 19 AS 3101 In three audits, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 2025-09-11T00:00:00.000 Part I.B 20 AS 3101 In two audits, the firm’s communication of one or more critical audit matters in the audit report included language that was inconsistent with information in the firm’s audit documentation. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 2025-09-11T00:00:00.000 Part I.B 21 AS 3101 In two audits, the firm’s communication of a critical audit matter in the auditor’s report did not refer to the relevant financial statement accounts or disclosures related to the critical audit matter. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 2025-09-11T00:00:00.000 Part I.B 22 AS 3101 In two audits, the firm’s audit report did not include the introductory language for a report with critical audit matters even though the audit report included critical audit matters. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 2025-09-11T00:00:00.000 Part I.B 22 AS 3101 In another audit, the firm omitted certain introductory language for a report that included critical audit matters. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 2025-09-11T00:00:00.000 Part I.B 23 PCAOB Rule 2200 The firm omitted required information from Item 5.2, Audit-related Memberships, Affiliations, or Similar Arrangements in its report on Form 2. In this instance, the firm was non-compliant with PCAOB Rule 2200, Annual Report. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2024 Singapore 2025-09-11T00:00:00.000 Part I.B 24 PCAOB Rule 3211 In two audits, the firm’s report on Form AP included inaccurate information regarding whether the most recent period and one or more other periods presented in the financial statements for the firm’s audit report were audited during a single audit engagement. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 74 S. R. Snodgrass, P.C. 2024 United States 2025-07-24T00:00:00.000 Part I.B 1 AS 1215 In one of two audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 74 S. R. Snodgrass, P.C. 2024 United States 2025-07-24T00:00:00.000 Part I.B 2 AS 3101 In one of two audits reviewed, the firm’s audit report included an inaccurate element. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 74 S. R. Snodgrass, P.C. 2024 United States 2025-07-24T00:00:00.000 Part I.B 3 AS 3101 In one audit, the firm’s communication of critical audit matters in the audit report did not include certain language required to precede the critical audit matters communicated in the audit report. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 166 Plante & Moran, PLLC 2024 United States 2025-07-24T00:00:00.000 Part I.B 1 AS 2110 In one of four audits reviewed, the firm did not inquire of a member of management about the risks of material misstatement, including fraud risks. In this instance, the firm was noncompliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 166 Plante & Moran, PLLC 2024 United States 2025-07-24T00:00:00.000 Part I.B 2 AS 2201 In one of three audits reviewed, the firm reported in writing to the audit committee that no significant deficiencies were identified during the audit, even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 324 Macias Gini & O'Connell LLP 2024 United States 2025-07-24T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 324 Macias Gini & O'Connell LLP 2024 United States 2025-07-24T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 324 Macias Gini & O'Connell LLP 2024 United States 2025-07-24T00:00:00.000 Part I.B 3 AS 2401 In one of two audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 324 Macias Gini & O'Connell LLP 2024 United States 2025-07-24T00:00:00.000 Part I.B 4 AS 3101 In one audit reviewed, the engagement team did not take into account certain required factors in determining whether or not certain matters were critical audit matters. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 324 Macias Gini & O'Connell LLP 2024 United States 2025-07-24T00:00:00.000 Part I.B 5 AS 3101 In one audit reviewed, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 549 Zwick CPA, PLLC 2024 United States 2025-07-24T00:00:00.000 Part I.B 1 AS 1215 In one of two audits reviewed, the firm did not prepare an engagement completion document. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 549 Zwick CPA, PLLC 2024 United States 2025-07-24T00:00:00.000 Part I.B 2 AS 1220 In one of two audits reviewed, the firm did not obtain the engagement quality reviewer’s concurring approval of issuance of the audit report prior to its issuance. In this instance, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 549 Zwick CPA, PLLC 2024 United States 2025-07-24T00:00:00.000 Part I.B 3 AS 1220 In one of two audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer, including the procedures that the engagement quality reviewer performed to evaluate the engagement team’s responses to the significant risks identified. In this instance, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 549 Zwick CPA, PLLC 2024 United States 2025-07-24T00:00:00.000 Part I.B 4 AS 1301 In the two audits reviewed, the firm did not make a required communication to the audit committee related to uncorrected misstatements. In these instances, the firm was noncompliant with AS 1301, Communications with Audit Committees. Triennially Inspected 549 Zwick CPA, PLLC 2024 United States 2025-07-24T00:00:00.000 Part I.B 5 AS 2101 In the two audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 549 Zwick CPA, PLLC 2024 United States 2025-07-24T00:00:00.000 Part I.B 6 AS 2110 In one of two audits reviewed, the firm did not identify and assess the risks of material misstatement related to a significant account and disclosure. In this instance, the firm was noncompliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 549 Zwick CPA, PLLC 2024 United States 2025-07-24T00:00:00.000 Part I.B 7 AS 3101 In the two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial Zwick CPA, PLLC, July 24, 2025 | 10 statements. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 549 Zwick CPA, PLLC 2024 United States 2025-07-24T00:00:00.000 Part I.B 7 AS 3101 In the two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 549 Zwick CPA, PLLC 2024 United States 2025-07-24T00:00:00.000 Part I.B 8 AS 3101 In one of two audits reviewed, the engagement team did not take into account certain required factors in determining whether or not a matter was a critical audit matter. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 549 Zwick CPA, PLLC 2024 United States 2025-07-24T00:00:00.000 Part I.B 9 AS 3101 In one of two audits reviewed, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 549 Zwick CPA, PLLC 2024 United States 2025-07-24T00:00:00.000 Part I.B 10 PCAOB Rule 3211 In one of two audits reviewed, the firm’s report on Form AP included inaccurate information regarding the name under which the firm issued the audit report and the Partner ID. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 549 Zwick CPA, PLLC 2024 United States 2025-07-24T00:00:00.000 Part I.B 11 PCAOB Rule 3526 In one of two audits reviewed, the firm did not provide the audit committee the required independence communications prior to accepting the audit. In this instance, the firm was noncompliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 577 Stowe & Degon LLC 2024 United States 2025-07-24T00:00:00.000 Part I.B 1 AS 1105 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 577 Stowe & Degon LLC 2024 United States 2025-07-24T00:00:00.000 Part I.B 2 AS 1215 In one of three audits reviewed, the firm did not include all of the required information in its engagement completion document. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 577 Stowe & Degon LLC 2024 United States 2025-07-24T00:00:00.000 Part I.B 3 AS 2110 In one of three audits reviewed, the firm did not inquire of the audit committee about the risks of material misstatement, including fraud risks. In this instance, the firm was noncompliant with AS 2110, Identifying and Assessing Risks of Material Misstateme Triennially Inspected 577 Stowe & Degon LLC 2024 United States 2025-07-24T00:00:00.000 Part I.B 4 AS 2401 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 577 Stowe & Degon LLC 2024 United States 2025-07-24T00:00:00.000 Part I.B 5 AS 3101 In one of three audits reviewed, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 577 Stowe & Degon LLC 2024 United States 2025-07-24T00:00:00.000 Part I.B 6 PCAOB Rule 3211 In one of three audits reviewed, the firm’s report on Form AP included inaccurate information regarding the end date of the most recent period’s financial statements. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 820 Ramirez Jimenez International CPA's 2024 United States 2025-07-24T00:00:00.000 Part I.B 1 AS 1105 In two of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In these instances, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 820 Ramirez Jimenez International CPA's 2024 United States 2025-07-24T00:00:00.000 Part I.B 2 AS 1215 In one of three audits reviewed, the firm provided certain services to the issuer but did not document that the audit committee had approved the engagement before the issuer engaged the firm to provide the services. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 820 Ramirez Jimenez International CPA's 2024 United States 2025-07-24T00:00:00.000 Part I.B 3 AS 1220 In two of three audits reviewed, the individual who performed the engagement quality review was an employee of the firm who was not a partner or an individual in an equivalent position. In these instances, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 820 Ramirez Jimenez International CPA's 2024 United States 2025-07-24T00:00:00.000 Part I.B 4 AS 1220 For two of three audits reviewed, the firm did not obtain the engagement quality reviewer’s concurring approval of issuance of the audit report prior to its issuance. In these instances, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 820 Ramirez Jimenez International CPA's 2024 United States 2025-07-24T00:00:00.000 Part I.B 5 AS 1220 In one of three audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer, including the procedures that the engagement quality reviewer performed to evaluate the engagement team’s responses to the significant risks identified. In this instance, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 820 Ramirez Jimenez International CPA's 2024 United States 2025-07-24T00:00:00.000 Part I.B 6 AS 1301 In one of three audits reviewed, the firm did not make a required communication to the audit committee related to the results of the audit prior to the issuance of the auditor’s report. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 820 Ramirez Jimenez International CPA's 2024 United States 2025-07-24T00:00:00.000 Part I.B 7 AS 1305 In two of three audits reviewed, the firm reported in writing to the audit committee that no significant deficiencies were discovered during the audit, even though there is the potential that the limited degree of assurance associated with such reporting will be misunderstood. In these instances, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 820 Ramirez Jimenez International CPA's 2024 United States 2025-07-24T00:00:00.000 Part I.B 8 AS 2110 In one of three audits reviewed, the firm did not inquire of the audit committee about the risks of material misstatement, including fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 820 Ramirez Jimenez International CPA's 2024 United States 2025-07-24T00:00:00.000 Part I.B 9 AS 3101 In one of three audits reviewed, the firm’s audit report was not addressed to the shareholders. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 820 Ramirez Jimenez International CPA's 2024 United States 2025-07-24T00:00:00.000 Part I.B 10 AS 3101 In the three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 820 Ramirez Jimenez International CPA's 2024 United States 2025-07-24T00:00:00.000 Part I.B 11 PCAOB Rule 3211 In one of three audits reviewed, the firm’s report on Form AP omitted the issuer CIK number. In addition, the firm did not file its report on Form AP by the relevant deadline for an audit report included in another filing for this issuer. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 820 Ramirez Jimenez International CPA's 2024 United States 2025-07-24T00:00:00.000 Part I.B 12 PCAOB Rule 3524 In one of three audits reviewed, the firm did not describe, in writing, to the issuer’s audit committee the scope of certain permissible tax services and the fee structure related to these services. In this instance, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre-Approval of Certain Tax Services. Triennially Inspected 1024 Yarel + Partners 2024 Israel 2025-07-24T00:00:00.000 Part I.B 1 AS 1301 In one of three audits reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1024 Yarel + Partners 2024 Israel 2025-07-24T00:00:00.000 Part I.B 2 AS 1301 In the three audits reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances, the firm was noncompliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1024 Yarel + Partners 2024 Israel 2025-07-24T00:00:00.000 Part I.B 3 AS 1301 In one of three audits reviewed, the firm did not make certain required communications to the audit committee related to uncorrected and corrected misstatements. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1024 Yarel + Partners 2024 Israel 2025-07-24T00:00:00.000 Part I.B 4 AS 1305 In the two audits reviewed, the firm did not provide to the audit committee the required communications in writing of all material weaknesses identified during the audit. In these instances, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 1024 Yarel + Partners 2024 Israel 2025-07-24T00:00:00.000 Part I.B 5 AS 2101 In the three audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 1024 Yarel + Partners 2024 Israel 2025-07-24T00:00:00.000 Part I.B 6 AS 2110 In two of three audits reviewed, the firm did not hold a discussion among the key engagement team members about the potential for material misstatement due to fraud. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1024 Yarel + Partners 2024 Israel 2025-07-24T00:00:00.000 Part I.B 7 AS 2110 In one of three audits reviewed, the firm did not presume that there was a fraud risk involving improper revenue recognition and did not have an appropriate rationale for how this presumption was overcome. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1024 Yarel + Partners 2024 Israel 2025-07-24T00:00:00.000 Part I.B 8 AS 2110 In the three audits reviewed, the firm did not identify a fraud risk related to the risk of management override of controls. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1024 Yarel + Partners 2024 Israel 2025-07-24T00:00:00.000 Part I.B 9 AS 2201 In the audit reviewed, the firm did not inform the audit committee that it had communicated to management, in writing, all control deficiencies identified during the audit. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 1024 Yarel + Partners 2024 Israel 2025-07-24T00:00:00.000 Part I.B 10 AS 3101 In one of three audits reviewed, the firm’s audit report was incorrectly dated. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1024 Yarel + Partners 2024 Israel 2025-07-24T00:00:00.000 Part I.B 11 AS 3101 In the three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 1024 Yarel + Partners 2024 Israel 2025-07-24T00:00:00.000 Part I.B 12 AS 3101 In one of three audits reviewed, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1044 Deloitte Touche Tohmatsu LLC 2024 Japan Deloitte Touche Tohmatsu Limited 2025-07-24T00:00:00.000 Part I.B 1 AS 2201 In one audit reviewed, the firm reported in writing to the audit committee that no significant deficiencies were identified during the audit, even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 1126 Deloitte AB 2024 Sweden Deloitte Touche Tohmatsu Limited 2025-07-24T00:00:00.000 Part I.B 1 AS 2110 In one of three audits reviewed, the firm did not make all required inquiries of certain members of management about fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1126 Deloitte AB 2024 Sweden Deloitte Touche Tohmatsu Limited 2025-07-24T00:00:00.000 Part I.B 2 AS 2110 In the audit reviewed, the firm did not inquire of the audit committee about fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1126 Deloitte AB 2024 Sweden Deloitte Touche Tohmatsu Limited 2025-07-24T00:00:00.000 Part I.B 3 AS 2201 In one audit, the firm’s audit report on the audit of internal control over financial reporting and the firm’s audit report on the issuer’s financial statements were not addressed to the board of directors. In these instances, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements and AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1126 Deloitte AB 2024 Sweden Deloitte Touche Tohmatsu Limited 2025-07-24T00:00:00.000 Part I.B 3 AS 3101 In one audit, the firm’s audit report on the audit of internal control over financial reporting and the firm’s audit report on the issuer’s financial statements were not addressed to the board of directors. In these instances, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements and AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1263 Ernst & Young LLP 2024 Canada Ernst & Young Global Limited 2025-07-24T00:00:00.000 Part I.B 1 AS 1015 In one audit reviewed, the firm did not exercise due professional care when planning and performing the audit because it did not perform procedures as instructed to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 1015, Due Professional Care in the Performance of Work. Triennially Inspected 1263 Ernst & Young LLP 2024 Canada Ernst & Young Global Limited 2025-07-24T00:00:00.000 Part I.B 2 AS 1301 In one of three audits reviewed, the firm did not provide a copy of the final management representation letter to the audit committee prior to the issuance of the auditor’s report. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1263 Ernst & Young LLP 2024 Canada Ernst & Young Global Limited 2025-07-24T00:00:00.000 Part I.B 3 AS 1305 In one audit reviewed, the firm did not provide to the audit committee the required communications in writing of all material weaknesses identified during the audit prior to the issuance of the auditor’s report. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 1263 Ernst & Young LLP 2024 Canada Ernst & Young Global Limited 2025-07-24T00:00:00.000 Part I.B 4 PCAOB Rule 2200 The firm included inaccurate information for Item 6.1, Number of Firm Personnel, in its report on Form 2. In this instance, the firm was non-compliant with PCAOB Rule 2200, Annual Report. Triennially Inspected 2015 Barzily&Co Certified Public Accountants 2024 Israel 2025-07-24T00:00:00.000 Part I.B 1 AS 1301 In two of three audits reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2015 Barzily&Co Certified Public Accountants 2024 Israel 2025-07-24T00:00:00.000 Part I.B 2 AS 2101 In one audit, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 2015 Barzily&Co Certified Public Accountants 2024 Israel 2025-07-24T00:00:00.000 Part I.B 3 AS 3101 In one audit, the firm’s audit report did not include the required title. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 2015 Barzily&Co Certified Public Accountants 2024 Israel 2025-07-24T00:00:00.000 Part I.B 4 AS 3101 In one of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 2115 KPMG Assurance and Consulting Services LLP 2024 India KPMG International Cooperative 2025-07-24T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit in a timely manner. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2115 KPMG Assurance and Consulting Services LLP 2024 India KPMG International Cooperative 2025-07-24T00:00:00.000 Part I.B 2 AS 2101 In one of two audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 2115 KPMG Assurance and Consulting Services LLP 2024 India KPMG International Cooperative 2025-07-24T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In two of two audits reviewed, the firm’s report on Form AP omitted information related to the participation in the audit by an other accounting firm. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2115 KPMG Assurance and Consulting Services LLP 2024 India KPMG International Cooperative 2025-07-24T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In one other audit, the firm’s report on Form AP omitted information related to the participation in the audit by an other accounting firm. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 5035 Shandong Haoxin Certified Public Accountants Co., Ltd 2024 China 2025-07-24T00:00:00.000 Part I.B 1 AS 1301 In the three audits reviewed, the firm did not make certain required communications to the audit committee related to (1) the significant risks identified through its risk assessment procedures and (2) the name, location, and/or planned responsibilities of an other accounting firm that performed audit procedures in the audit. Triennially Inspected 5035 Shandong Haoxin Certified Public Accountants Co., Ltd 2024 China 2025-07-24T00:00:00.000 Part I.B 1 AS 1301 In one of three audits reviewed, the firm did not make certain required communications to the audit committee related to (1) uncorrected misstatements, (2) the critical accounting policies and practices and critical accounting estimates, and (3) the firm’s evaluation of the quality of the issuer’s financial reporting. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5035 Shandong Haoxin Certified Public Accountants Co., Ltd 2024 China 2025-07-24T00:00:00.000 Part I.B 1 AS 1301 In the three audits reviewed, the firm did not make certain required communications to the audit committee related to (1) the significant risks identified through its risk assessment procedures and (2) the name, location, and/or planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5035 Shandong Haoxin Certified Public Accountants Co., Ltd 2024 China 2025-07-24T00:00:00.000 Part I.B 2 AS 1305 In two of three audits reviewed, the firm’s written communication to management and the audit committee about control deficiencies identified during the audit did not include the definitions of significant deficiencies and material weaknesses. In these instances, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 5035 Shandong Haoxin Certified Public Accountants Co., Ltd 2024 China 2025-07-24T00:00:00.000 Part I.B 3 AS 2110 In two of three audits reviewed, the firm did not identify and assess the risks of material misstatement related to a significant account and disclosure. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 5035 Shandong Haoxin Certified Public Accountants Co., Ltd 2024 China 2025-07-24T00:00:00.000 Part I.B 4 AS 3101 In three audits, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 5035 Shandong Haoxin Certified Public Accountants Co., Ltd 2024 China 2025-07-24T00:00:00.000 Part I.B 5 AS 3101 In one audit, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 5035 Shandong Haoxin Certified Public Accountants Co., Ltd 2024 China 2025-07-24T00:00:00.000 Part I.B 6 PCAOB Rule 3211 In the three audits reviewed, the firm’s report on Form AP omitted information related to the participation in the audit by an other accounting firm. In these instances, the firm was noncompliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6868 Forvis Mazars SA 2024 Switzerland 2025-07-24T00:00:00.000 Part I.B 1 AS 1215 In the audit reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6868 Forvis Mazars SA 2024 Switzerland 2025-07-24T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6868 Forvis Mazars SA 2024 Switzerland 2025-07-24T00:00:00.000 Part I.B 2 AS 2805 In the audit reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6868 Forvis Mazars SA 2024 Switzerland 2025-07-24T00:00:00.000 Part I.B 3 PCAOB Rule 3526 In the audit reviewed, the firm’s independence communications with the audit committee inaccurately described the professional standards related to required communications. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 6868 Forvis Mazars SA 2024 Switzerland 2025-07-24T00:00:00.000 Part I.B 4 PCAOB Rule 3526 In the audit reviewed, the firm did not provide the audit committee a required independence affirmation as of the date of the communication. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 89 Rosenberg Rich Baker Berman, P.A. 2024 United States 2025-06-26T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 89 Rosenberg Rich Baker Berman, P.A. 2024 United States 2025-06-26T00:00:00.000 Part I.B 2 AS 3101 In one of two audits reviewed, the year the firm began serving consecutively as the company’s auditor that was included in the firm’s audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 89 Rosenberg Rich Baker Berman, P.A. 2024 United States 2025-06-26T00:00:00.000 Part I.B 3 AS 3101 In one of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 89 Rosenberg Rich Baker Berman, P.A. 2024 United States 2025-06-26T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In one of two audits reviewed, the firm’s report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 342 Pannell Kerr Forster of Texas, P.C. 2024 United States 2025-06-26T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one audit, the firm’s report on Form AP included inaccurate information regarding the audit report date. In this instance the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 494 Schechter Dokken Kanter Andrews & Selcer Ltd. 2024 United States 2025-06-26T00:00:00.000 Part I.B 1 AS 1105 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 494 Schechter Dokken Kanter Andrews & Selcer Ltd. 2024 United States 2025-06-26T00:00:00.000 Part I.B 2 AS 1215 In the audit reviewed, the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added, the name of the person who prepared the additional documentation, and the reason for adding it. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 494 Schechter Dokken Kanter Andrews & Selcer Ltd. 2024 United States 2025-06-26T00:00:00.000 Part I.B 3 AS 1301 In the audit reviewed, the firm did not make certain required communications to the audit committee related to certain critical accounting policies and practices and certain critical accounting estimates. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 494 Schechter Dokken Kanter Andrews & Selcer Ltd. 2024 United States 2025-06-26T00:00:00.000 Part I.B 4 AS 1301 In the audit reviewed, the firm did not communicate to the audit committee certain significant changes to the significant risks that had initially been identified and communicated to the audit committee and the reasons for such changes. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 494 Schechter Dokken Kanter Andrews & Selcer Ltd. 2024 United States 2025-06-26T00:00:00.000 Part I.B 5 AS 2401 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not consider the characteristics of potentially fraudulent journal entries when identifying and selecting entries for testing. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit Triennially Inspected 494 Schechter Dokken Kanter Andrews & Selcer Ltd. 2024 United States 2025-06-26T00:00:00.000 Part I.B 6 AS 2410 In the audit reviewed, the firm did not make certain required communications to the audit committee related to its evaluation of the issuer’s identification of, accounting for, and disclosure of its relationships and transactions with related parties. In this instance, the firm was non-compliant with AS 2410, Related Parties. Triennially Inspected 494 Schechter Dokken Kanter Andrews & Selcer Ltd. 2024 United States 2025-06-26T00:00:00.000 Part I.B 7 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 494 Schechter Dokken Kanter Andrews & Selcer Ltd. 2024 United States 2025-06-26T00:00:00.000 Part I.B 8 AS 3101 In the audit reviewed, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 494 Schechter Dokken Kanter Andrews & Selcer Ltd. 2024 United States 2025-06-26T00:00:00.000 Part I.B 9 PCAOB Rule 3211 In the audit reviewed, the firm’s report on Form AP included inaccurate information regarding the audit report date. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 546 Banks Finley White & Company , CPAs 2025 United States 2025-06-26T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In two other audits, the firm's report on Form AP included inaccurate information regarding the issuer name. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 546 Banks Finley White & Company , CPAs 2025 United States 2025-06-26T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one other audit, the firm did not file one or more reports on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 546 Banks Finley White & Company , CPAs 2025 United States 2025-06-26T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In two audits reviewed, the firm did not file one or more reports on Form AP by the relevant deadline. In one of two audits reviewed, the firm's report on Form AP included inaccurate information regarding the issuer name. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 546 Banks Finley White & Company , CPAs 2025 United States 2025-06-26T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In two audits reviewed, the firm did not file one or more reports on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1153 Galaz, Yamazaki, Ruiz Urquiza, S.C. 2024 Mexico Deloitte Touche Tohmatsu Limited 2025-06-26T00:00:00.000 Part I.B 1 AS 2201 In one audit, the firm reported in writing to the audit committee that no significant deficiencies were identified during the audit, even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 1153 Galaz, Yamazaki, Ruiz Urquiza, S.C. 2024 Mexico Deloitte Touche Tohmatsu Limited 2025-06-26T00:00:00.000 Part I.B 2 PCAOB Rule 2200 In two instances, the firm did not file its report on Form 3 by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 2203, Special Reports. Triennially Inspected 1253 KPMG SA 2024 France KPMG International Cooperative 2025-06-26T00:00:00.000 Part I.B 1 AS 2110 In one of three audits reviewed, the firm did not inquire of certain members of management about the risks of material misstatement, including fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1253 KPMG SA 2024 France KPMG International Cooperative 2025-06-26T00:00:00.000 Part I.B 2 AS 2110 In one of three audits reviewed, the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a relevant assertion for a significant account and disclosure. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 3024 West & Company, LLC 2025 United States 2025-06-26T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the audit reviewed, the firm’s report on Form AP contained inaccurate information regarding the issuer name. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2024 United States 2025-06-26T00:00:00.000 Part I.B 1 AS 1215 In the two audits reviewed, the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added, the name of the person who prepared the additional documentation, and the reason for adding it. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2024 United States 2025-06-26T00:00:00.000 Part I.B 2 AS 1215 In the two audits reviewed, the firm did not include all of the required information in its engagement completion document. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2024 United States 2025-06-26T00:00:00.000 Part I.B 3 AS 1215 In the two audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to determine who performed the work and the date such work was completed. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2024 United States 2025-06-26T00:00:00.000 Part I.B 4 AS 1220 In the two audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer, including the procedures that the engagement quality reviewer performed to evaluate the engagement team’s responses to the significant risks identified. In these instances, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2024 United States 2025-06-26T00:00:00.000 Part I.B 5 AS 1301 In the other audit reviewed, the firm (1) did not make a required communication to the audit committee related to the significant risks identified through its risk assessment procedures and (2) communicated that a risk was significant when the firm had not identified it as such. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2024 United States 2025-06-26T00:00:00.000 Part I.B 5 AS 1301 In one of two audits reviewed, the firm did not communicate to the audit committee all of the significant risks it identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2024 United States 2025-06-26T00:00:00.000 Part I.B 6 AS 1301 In the two audits reviewed, the firm did not make certain required communications to the audit committee related to (1) the firm’s evaluation of the issuer’s ability to continue as a going concern and (2) the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In addition, in these two audits, the firm made an inaccurate communication to the audit committee related to a critical accounting estimate. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2024 United States 2025-06-26T00:00:00.000 Part I.B 7 AS 1301 In the two audits reviewed, the firm did not provide or discuss with the audit committee a draft of the firm’s audit report. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2024 United States 2025-06-26T00:00:00.000 Part I.B 8 AS 2101 In the two audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2024 United States 2025-06-26T00:00:00.000 Part I.B 9 AS 2110 In the two audits reviewed, the firm did not identify and assess the risks of material misstatement related to one or more significant accounts and disclosures. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2024 United States 2025-06-26T00:00:00.000 Part I.B 10 AS 2110 In one of two audits reviewed, the firm did not identify a fraud risk related to the risk of management override of controls. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2024 United States 2025-06-26T00:00:00.000 Part I.B 11 AS 2410 In the two audits reviewed, the firm did not make certain required communications to the audit committee related to its evaluation of the issuer’s identification of, accounting for, and disclosure of its relationships and transactions with related parties. In these instances, the firm was non-compliant with AS 2410, Related Parties. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2024 United States 2025-06-26T00:00:00.000 Part I.B 12 AS 2710 In one of two audits reviewed, the firm did not take appropriate action with respect to the issuer’s disclosure that its internal control over financial reporting was effective despite the firm’s awareness that the issuer’s internal control over financial reporting was not effective. In this instance, the firm was non-compliant with AS 2710, Other Information in Documents Containing Audited Financial Statements. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2024 United States 2025-06-26T00:00:00.000 Part I.B 13 AS 3101 In one audit, the year the firm began serving consecutively as the company’s auditor that was included in the firm’s audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2024 United States 2025-06-26T00:00:00.000 Part I.B 14 AS 3101 In two audits, the firm’s audit report included introductory language for a report with critical audit matters even though the audit report stated that there were no critical audit matters. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2024 United States 2025-06-26T00:00:00.000 Part I.B 15 AS 3101 In one audit, in which the predecessor auditor’s report was not presented, the firm’s audit report did not indicate that the financial statements of the prior period were audited by another auditor, the date of the predecessor auditor’s report, and the type of report issued by the predecessor auditor. In addition, in this audit, the firm also inaccurately stated in the audit report that it audited the prior year financial statements and related notes. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion, and AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2024 United States 2025-06-26T00:00:00.000 Part I.B 15 AS 3105 In one audit, in which the predecessor auditor’s report was not presented, the firm’s audit report did not indicate that the financial statements of the prior period were audited by another auditor, the date of the predecessor auditor’s report, and the type of report issued by the predecessor auditor. In addition, in this audit, the firm also inaccurately stated in the audit report that it audited the prior year financial statements and related notes. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion, and AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2024 United States 2025-06-26T00:00:00.000 Part I.B 16 PCAOB Rule 3211 In two audits, the firm did not file its report on Form AP by the relevant deadline. In addition, in one of these audits, the firm’s report on Form AP did not indicate that the audit report was dual-dated and the date of the dual-dated information. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2024 United States 2025-06-26T00:00:00.000 Part I.B 16 PCAOB Rule 3211 In two audits, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 23 Baker Tilly US, LLP 2024 United States 2025-06-25T00:00:00.000 Part I.B 1 AS 2401 In one of 12 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Annually Inspected 23 Baker Tilly US, LLP 2024 United States 2025-06-25T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one of 12 audits reviewed, the firm's audit report and report on Form AP incorrectly stated the issuer name. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion, and PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 23 Baker Tilly US, LLP 2024 United States 2025-06-25T00:00:00.000 Part I.B 3 AS 3101 In one of 11 audits reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 659 Moss Adams LLP 2024 United States 2025-06-25T00:00:00.000 Part I.B 1 AS 1105 In six of 12 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In these instances, the firm was non-compliant with AS 1105, Audit Evidence. Annually Inspected 659 Moss Adams LLP 2024 United States 2025-06-25T00:00:00.000 Part I.B 2 AS 2401 In three of 12 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Annually Inspected 659 Moss Adams LLP 2024 United States 2025-06-25T00:00:00.000 Part I.B 3 AS 2401 In one of 12 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not consider the characteristics of potentially fraudulent journal entries when identifying and selecting entries for testing. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Annually Inspected 659 Moss Adams LLP 2024 United States 2025-06-25T00:00:00.000 Part I.B 4 AS 2401 In three of 12 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Annually Inspected 659 Moss Adams LLP 2024 United States 2025-06-25T00:00:00.000 Part I.B 5 PCAOB Rule 3211 In one of 12 audits reviewed, the firm's report on Form AP included inaccurate information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 659 Moss Adams LLP 2024 United States 2025-06-25T00:00:00.000 Part I.B 6 PCAOB Rule 3526 In one of 12 audits reviewed, the firm did not provide the audit committee the required independence communications prior to accepting the audit. In this instance, the firm was noncompliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Annually Inspected 686 Forvis Mazars, LLP 2024 United States 2025-06-25T00:00:00.000 Part I.B 1 AS 1301 In one of 14 audits reviewed, the firm did not include in the engagement letter certain required matters related to its responsibilities. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 686 Forvis Mazars, LLP 2024 United States 2025-06-25T00:00:00.000 Part I.B 2 AS 1301 In three of 14 audits reviewed, the firm did not make a required communication to the audit committee related to certain critical accounting estimates. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 686 Forvis Mazars, LLP 2024 United States 2025-06-25T00:00:00.000 Part I.B 2 AS 1301 In three of 14 audits reviewed, the firm did not make a required communication to the audit committee related to certain critical accounting estimates. In addition, in one of these audits, the firm made an inaccurate communication to the audit committee related to a significant risk identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 686 Forvis Mazars, LLP 2024 United States 2025-06-25T00:00:00.000 Part I.B 3 AS 2201 In one of six audits reviewed, the firm's audit report on the audit of internal control over financial reporting did not include certain required elements. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 686 Forvis Mazars, LLP 2024 United States 2025-06-25T00:00:00.000 Part I.B 4 AS 2401 In six of 14 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Annually Inspected 686 Forvis Mazars, LLP 2024 United States 2025-06-25T00:00:00.000 Part I.B 5 AS 3101 In one of 14 audits reviewed, the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 688 Marcum LLP 2024 United States 2025-06-25T00:00:00.000 Part I.B 1 AS 1105 In two of 26 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was accurate. In these instances, the firm was non-compliant with AS 1105, Audit Evidence. Annually Inspected 688 Marcum LLP 2024 United States 2025-06-25T00:00:00.000 Part I.B 2 AS 1220 In one of 26 audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer, including the procedures that the engagement quality reviewer performed to evaluate the engagement team's responses to the significant risks identified. In this instance, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Annually Inspected 688 Marcum LLP 2024 United States 2025-06-25T00:00:00.000 Part I.B 3 AS 1301 In two of 26 audits reviewed, the firm did not make certain required communications to the audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 688 Marcum LLP 2024 United States 2025-06-25T00:00:00.000 Part I.B 3 AS 1301 In one of 26 audits reviewed, the firm did not make certain required communications to the audit committee prior to the issuance of the auditor's report. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 688 Marcum LLP 2024 United States 2025-06-25T00:00:00.000 Part I.B 4 AS 2110 In four of 26 audits reviewed, the firm did not inquire of certain members of management or the internal audit function about the risks of material misstatement, including fraud risks. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 688 Marcum LLP 2024 United States 2025-06-25T00:00:00.000 Part I.B 4 AS 2110 In four of 26 audits reviewed, the firm did not inquire of certain members of management or the internal audit function about the risks of material misstatement, including fraud risks. In addition, in one of these audits, the firm did not inquire of others within the company about fraud risks. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 688 Marcum LLP 2024 United States 2025-06-25T00:00:00.000 Part I.B 5 AS 2401 In four of 26 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Annually Inspected 688 Marcum LLP 2024 United States 2025-06-25T00:00:00.000 Part I.B 6 AS 2401 In one of 26 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Annually Inspected 688 Marcum LLP 2024 United States 2025-06-25T00:00:00.000 Part I.B 7 AS 2810 In one of 26 audits reviewed, the firm did not communicate all accumulated misstatements to management on a timely basis to provide management with an opportunity to correct them. In this instance, the firm was non-compliant with AS 2810, Evaluating Audit Results. Annually Inspected 688 Marcum LLP 2024 United States 2025-06-25T00:00:00.000 Part I.B 8 AS 3101 In three of 14 audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include one or more matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Annually Inspected 688 Marcum LLP 2024 United States 2025-06-25T00:00:00.000 Part I.B 9 AS 3101 In one of 26 audits reviewed, the firm's audit report incorrectly identified the issuer's name and the issuer's financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 688 Marcum LLP 2024 United States 2025-06-25T00:00:00.000 Part I.B 10 PCAOB Rule 3211 In one of 26 audits reviewed, the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was noncompliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 3299 ARK PRO CPA & CO 2024 Hong Kong 2025-06-12T00:00:00.000 Part I.B 1 AS 1105 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 3299 ARK PRO CPA & CO 2024 Hong Kong 2025-06-12T00:00:00.000 Part I.B 2 AS 1301 In one of three audits reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 3299 ARK PRO CPA & CO 2024 Hong Kong 2025-06-12T00:00:00.000 Part I.B 3 AS 2110 In one of three audits reviewed, the firm did not hold a discussion among the key engagement team members about the potential for material misstatement due to fraud. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 3299 ARK PRO CPA & CO 2024 Hong Kong 2025-06-12T00:00:00.000 Part I.B 4 AS 2110 In one of three audits reviewed, the firm did not inquire of others within the company about fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 3299 ARK PRO CPA & CO 2024 Hong Kong 2025-06-12T00:00:00.000 Part I.B 5 AS 2110 In one of three audits reviewed, the firm did not presume that there was a fraud risk involving improper revenue recognition and did not have an appropriate rationale for how this presumption was overcome. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 3299 ARK PRO CPA & CO 2024 Hong Kong 2025-06-12T00:00:00.000 Part I.B 6 AS 2401 In the three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 3299 ARK PRO CPA & CO 2024 Hong Kong 2025-06-12T00:00:00.000 Part I.B 6 AS 2401 In the three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In addition, in two of these audits, the firm did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 3299 ARK PRO CPA & CO 2024 Hong Kong 2025-06-12T00:00:00.000 Part I.B 7 AS 3101 In two of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 3299 ARK PRO CPA & CO 2024 Hong Kong 2025-06-12T00:00:00.000 Part I.B 8 PCAOB Rule 3526 In one of three audits reviewed, the firm did not provide the entire audit committee the required independence communications. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Annually Inspected 49 RSM US LLP 2024 United States 2025-05-22T00:00:00.000 Part I.B 1 AS 1301 In one of 17 audits reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this audit, the firm also did not include in its engagement letter a required matter related to the auditor’s responsibilities. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 49 RSM US LLP 2024 United States 2025-05-22T00:00:00.000 Part I.B 2 AS 2401 In three of 17 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Annually Inspected 49 RSM US LLP 2024 United States 2025-05-22T00:00:00.000 Part I.B 2 AS 2401 In two of 17 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Annually Inspected 49 RSM US LLP 2024 United States 2025-05-22T00:00:00.000 Part I.B 3 AS 2710 In one of 17 audits reviewed, the firm did not take appropriate action with respect to the issuer’s omission of a material weakness from management’s annual report on ICFR included in the issuer’s Form 10-K. In this instance, the firm was non-compliant with AS 2710, Other Information in Documents Containing Audited Financial Statements. Annually Inspected 49 RSM US LLP 2024 United States 2025-05-22T00:00:00.000 Part I.B 4 AS 2810 In one of 17 audits reviewed, the firm did not make a required communication to management related to an identified misstatement. In this instance, the firm was non-compliant with AS 2810, Evaluating Audit Results. Annually Inspected 49 RSM US LLP 2024 United States 2025-05-22T00:00:00.000 Part I.B 5 AS 3101 In one of 15 audits reviewed, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 100 WithumSmith+Brown, PC 2024 United States 2025-05-22T00:00:00.000 Part I.B 1 AS 1215 In two of 15 audits reviewed, the firm did not include all of the required information in its engagement completion documents. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 100 WithumSmith+Brown, PC 2024 United States 2025-05-22T00:00:00.000 Part I.B 2 AS 1220 In one of 15 audits reviewed, the audit documentation did not identify the date that the engagement quality reviewer provided concurring approval of the issuance of the audit report. In this instance, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Annually Inspected 100 WithumSmith+Brown, PC 2024 United States 2025-05-22T00:00:00.000 Part I.B 3 AS 1301 In three of 15 audits reviewed, the firm did not make one or more required communications to the audit committee prior to the issuance of the auditor's report. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 100 WithumSmith+Brown, PC 2024 United States 2025-05-22T00:00:00.000 Part I.B 4 AS 1305 In one of 13 audits reviewed, the firm did not provide to the audit committee the required communications in writing of all significant deficiencies identified during the audit prior to the issuance of the auditor's report. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Annually Inspected 100 WithumSmith+Brown, PC 2024 United States 2025-05-22T00:00:00.000 Part I.B 5 AS 3101 In one of 15 audits reviewed, the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 100 WithumSmith+Brown, PC 2024 United States 2025-05-22T00:00:00.000 Part I.B 6 AS 3101 In two of six audits reviewed, the firm's communication of one or more critical audit matters in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 173 Crowe LLP 2024 United States 2025-05-22T00:00:00.000 Part I.B 1 AS 1105 In one of 17 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Annually Inspected 173 Crowe LLP 2024 United States 2025-05-22T00:00:00.000 Part I.B 2 AS 1215 In one of 17 audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 173 Crowe LLP 2024 United States 2025-05-22T00:00:00.000 Part I.B 3 AS 1301 In one of 17 audits reviewed, the firm did not make certain required communications to the audit committee related to (1) the extent to which the auditor planned to use the work of internal auditors and (2) uncorrected misstatements. In these instances, the firm was noncompliant with AS 1301, Communications with Audit Committees. Annually Inspected 173 Crowe LLP 2024 United States 2025-05-22T00:00:00.000 Part I.B 4 AS 2110 In 16 of 17 audits reviewed, the firm did not inquire of, and/or make all required inquiries of, certain members of management about fraud risks. In these instances, the firm was noncompliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 199 CBIZ CPAs P.C. 2024 United States 2025-05-22T00:00:00.000 Part I.B 1 PCAOB Rule 3526 In two audits, the firm described in writing to the audit committee certain relationships that may have been reasonably thought to bear on the firm’s independence when these relationships were identified but then affirmed, in its annual communication, that it was independent in compliance with PCAOB Rule 3520, Auditor Independence, without referencing these relationships. In these instances, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Annually Inspected 925 Cohen & Company, Ltd. 2024 United States 2025-05-22T00:00:00.000 Part I.B 1 AS 1301 In two of nine audits reviewed, the firm did not make a required communication to the audit committee related to an overview of the overall audit strategy and/or the timing of the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 925 Cohen & Company, Ltd. 2024 United States 2025-05-22T00:00:00.000 Part I.B 2 AS 3101 In one of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include a matter that was communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that a critical audit matter should have been communicated in the auditor’s report. Triennially Inspected 1181 KPMG 2024 Hong Kong KPMG International Cooperative 2025-05-22T00:00:00.000 Part I.B 1 AS 1301 In one audit reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of other accounting firms that performed audit procedures in the audit. In this instance, the firm was noncompliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1181 KPMG 2024 Hong Kong KPMG International Cooperative 2025-05-22T00:00:00.000 Part I.B 2 AS 2101 In one audit reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 1181 KPMG 2024 Hong Kong KPMG International Cooperative 2025-05-22T00:00:00.000 Part I.B 3 AS 2110 In one of three audits reviewed, the firm did not inquire of the internal audit function about the risks of material misstatement, including fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1181 KPMG 2024 Hong Kong KPMG International Cooperative 2025-05-22T00:00:00.000 Part I.B 4 PCAOB Rule 3524 In one audit reviewed, the firm did not document the substance of its discussion with the audit committee about the potential effects of permissible tax services on the independence of the firm. In this instance, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre-Approval of Certain Tax Services. Triennially Inspected 1357 KPMG Samjong Accounting Corp. 2024 South Korea KPMG International Cooperative 2025-05-22T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1357 KPMG Samjong Accounting Corp. 2024 South Korea KPMG International Cooperative 2025-05-22T00:00:00.000 Part I.B 2 AS 2110 In three of three audits reviewed, the firm did not inquire of certain members of management about the risks of material misstatement, including fraud risks. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1521 EY S.p.A. 2023 Italy Ernst & Young Global Limited 2025-05-22T00:00:00.000 Part I.B 1 AS 2110 In one of three audits reviewed, the firm did not presume that there was a fraud risk involving improper revenue recognition for certain revenue and did not have an appropriate rationale for how this presumption was overcome. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1755 SyCip Gorres Velayo & Co. 2024 Philippines Ernst & Young Global Limited 2025-05-22T00:00:00.000 Part I.B 1 AS 1215 In one of three audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 2814 PKF Littlejohn LLP 2023 United Kingdom 2025-05-22T00:00:00.000 Part I.B 1 AS 1105 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 2814 PKF Littlejohn LLP 2023 United Kingdom 2025-05-22T00:00:00.000 Part I.B 2 AS 1301 In one of three audits reviewed, the firm did not establish an understanding of the terms of the audit engagement with the audit committee, record such understanding in an engagement letter, and provide the engagement letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2814 PKF Littlejohn LLP 2023 United Kingdom 2025-05-22T00:00:00.000 Part I.B 3 AS 1301 In one of three audits reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2814 PKF Littlejohn LLP 2023 United Kingdom 2025-05-22T00:00:00.000 Part I.B 4 AS 1301 In one of three audits reviewed, the firm did not make certain required communications to the audit committee related to (1) the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit and (2) certain corrected misstatements. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2814 PKF Littlejohn LLP 2023 United Kingdom 2025-05-22T00:00:00.000 Part I.B 5 AS 1301 In one of three audits reviewed, the firm did not make a required communication to the audit committee related to certain critical accounting estimates. In this instance, the firm was non­compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2814 PKF Littlejohn LLP 2023 United Kingdom 2025-05-22T00:00:00.000 Part I.B 6 AS 1301 In one of three audits reviewed, the firm did not make a required communication to the audit committee related to the basis for the engagement partner’s determination that the participation of his or her firm was sufficient to serve as the lead auditor, as significant parts of the audit were performed by other auditors. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2814 PKF Littlejohn LLP 2023 United Kingdom 2025-05-22T00:00:00.000 Part I.B 7 AS 1305 In one of three audits reviewed, the firm did not evaluate whether an identified material misstatement resulted from a control deficiency and whether that control deficiency represented a material weakness or significant deficiency that required communication to management and the audit committee. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 2814 PKF Littlejohn LLP 2023 United Kingdom 2025-05-22T00:00:00.000 Part I.B 8 AS 1305 In one of three audits reviewed, the firm did not provide to management and the audit committee the required communications in writing of all significant deficiencies identified during the audit. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 2814 PKF Littlejohn LLP 2023 United Kingdom 2025-05-22T00:00:00.000 Part I.B 9 AS 2101 In the three audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 2814 PKF Littlejohn LLP 2023 United Kingdom 2025-05-22T00:00:00.000 Part I.B 10 AS 2110 In one of three audits reviewed, the firm did not identify and assess the risks of material misstatement related to a significant account and disclosure. In this instance, the firm was non­compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 2814 PKF Littlejohn LLP 2023 United Kingdom 2025-05-22T00:00:00.000 Part I.B 11 AS 2110 In one of three audits reviewed, the firm did not inquire of others within the company about fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 2814 PKF Littlejohn LLP 2023 United Kingdom 2025-05-22T00:00:00.000 Part I.B 12 AS 2110 In two of three audits reviewed, the firm did not inquire of the audit committee and/or others within the company about the risks of material misstatement, including fraud risks. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 2814 PKF Littlejohn LLP 2023 United Kingdom 2025-05-22T00:00:00.000 Part I.B 13 AS 2401 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 2814 PKF Littlejohn LLP 2023 United Kingdom 2025-05-22T00:00:00.000 Part I.B 14 AS 2401 In two of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 2814 PKF Littlejohn LLP 2023 United Kingdom 2025-05-22T00:00:00.000 Part I.B 15 AS 2810 In one of three audits reviewed, the firm did not communicate all accumulated misstatements to management on a timely basis to provide management with an opportunity to correct them. In this instance, the firm was non-compliant with AS 2810, Evaluating Audit Results. Triennially Inspected 2814 PKF Littlejohn LLP 2023 United Kingdom 2025-05-22T00:00:00.000 Part I.B 16 AS 3101 In one audit, the year the firm began serving consecutively as the company’s auditor that was included in the firm’s audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 2814 PKF Littlejohn LLP 2023 United Kingdom 2025-05-22T00:00:00.000 Part I.B 17 AS 3101 In one of three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 2814 PKF Littlejohn LLP 2023 United Kingdom 2025-05-22T00:00:00.000 Part I.B 18 AS 3101 In one of three audits reviewed, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 2814 PKF Littlejohn LLP 2023 United Kingdom 2025-05-22T00:00:00.000 Part I.B 19 PCAOB Rule 3211 In one audit, the firm’s report on Form AP omitted information related to the participation in the audit by certain other accounting firms. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2814 PKF Littlejohn LLP 2023 United Kingdom 2025-05-22T00:00:00.000 Part I.B 19 PCAOB Rule 3211 In one audit, the firm’s report on Form AP omitted the Firm ID of an other accounting firm that participated in the audit and individually contributed 5% or more of total audit hours. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6783 Assentsure PAC 2024 Singapore 2025-05-22T00:00:00.000 Part I.B 1 AS 1215 In three audits, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6783 Assentsure PAC 2024 Singapore 2025-05-22T00:00:00.000 Part I.B 2 AS 1301 In one of three audits reviewed, the firm did not establish an understanding of the terms of the audit engagement with the audit committee, record such understanding in an engagement letter, and determine that the audit committee acknowledged and agreed to the terms of the engagement. The engagement letter used for this integrated audit did not address the testing of the issuer's internal controls over financial reporting. In this instance, the firm was noncompliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6783 Assentsure PAC 2024 Singapore 2025-05-22T00:00:00.000 Part I.B 3 AS 1301 In two of two audits reviewed, the firm's written communications to management and the audit committee about control deficiencies identified during the audit did not include the definitions of significant deficiencies and material weaknesses. In these instances, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 6783 Assentsure PAC 2024 Singapore 2025-05-22T00:00:00.000 Part I.B 4 AS 2110 In two of three audits reviewed, the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a relevant assertion for a significant account and disclosure. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6783 Assentsure PAC 2024 Singapore 2025-05-22T00:00:00.000 Part I.B 5 AS 3101 In one of two audits reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6783 Assentsure PAC 2024 Singapore 2025-05-22T00:00:00.000 Part I.B 6 PCAOB Rule 2200 The firm included inaccurate information for Item 1.3, Primary Contact with the Board, in its report on Form 2. In addition, the firm omitted required information from Item 5.1, Firm's Offices, in its report on Form 2. In these instances, the firm was non-compliant with PCAOB Rule 2200, Annual Report. Triennially Inspected 6783 Assentsure PAC 2024 Singapore 2025-05-22T00:00:00.000 Part I.B 7 PCAOB Rule 3211 In one of three audits reviewed, the firm's report on Form AP included inaccurate information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6783 Assentsure PAC 2024 Singapore 2025-05-22T00:00:00.000 Part I.B 8 PCAOB Rule 3211 In three other audits, including the previous audit of one issuer, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6783 Assentsure PAC 2024 Singapore 2025-05-22T00:00:00.000 Part I.B 9 PCAOB Rule 3211 In one other audit, the firm's report on Form AP included inaccurate information regarding the issuer CIK number. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 448 Kronick Kalada Berdy & Co, P.C. 2024 United States 2025-05-08T00:00:00.000 Part I.B 1 AS 1215 In one of two audits reviewed, the firm provided certain services to the issuer but did not document that the audit committee had approved the engagement before the issuer engaged the firm to provide the services. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 448 Kronick Kalada Berdy & Co, P.C. 2024 United States 2025-05-08T00:00:00.000 Part I.B 2 AS 1220 In one of two audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer. In this instance, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 448 Kronick Kalada Berdy & Co, P.C. 2024 United States 2025-05-08T00:00:00.000 Part I.B 3 AS 3101 In one of two audits reviewed, the firm's audit report was not addressed to the issuer's board of directors or equivalent. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 448 Kronick Kalada Berdy & Co, P.C. 2024 United States 2025-05-08T00:00:00.000 Part I.B 4 AS 3101 In one audit, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 448 Kronick Kalada Berdy & Co, P.C. 2024 United States 2025-05-08T00:00:00.000 Part I.B 5 PCAOB Rule 3211 In one audit, the firm's report on Form AP included inaccurate information regarding the office of the firm issuing the audit report. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1197 Brightman Almagor Zohar & Co. 2024 Israel Deloitte Touche Tohmatsu Limited 2025-05-08T00:00:00.000 Part I.B 1 AS 2201 In one of two audits reviewed, the firm reported in writing to the audit committee that no significant deficiencies were identified during the audit, even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 1448 Ernst & Young Auditores Independentes S/S Ltda. 2024 Brazil Ernst & Young Global Limited 2025-05-08T00:00:00.000 Part I.B 1 AS 1015 In one audit reviewed, the firm did not exercise due professional care when performing the audit because it did not report all uncorrected misstatements to the principal auditor, as instructed by the principal auditor. In this instance, the firm was non-compliant with AS 1015, Due Professional Care in the Performance of Work. Triennially Inspected 76 Turner, Stone & Company, L.L.P. 2024 United States 2025-04-28T00:00:00.000 Part I.B 1 AS 1105 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 76 Turner, Stone & Company, L.L.P. 2024 United States 2025-04-28T00:00:00.000 Part I.B 2 AS 1215 In one of three audits reviewed, the firm did not prepare an engagement completion document. In addition, in this audit, the firm deleted or discarded audit documentation after the documentation completion date. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 76 Turner, Stone & Company, L.L.P. 2024 United States 2025-04-28T00:00:00.000 Part I.B 3 AS 1215 In two of three audits reviewed, the firm did not include all of the required information in its engagement completion document. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 76 Turner, Stone & Company, L.L.P. 2024 United States 2025-04-28T00:00:00.000 Part I.B 4 AS 1301 In one of three audits reviewed, the firm did not make a required communication to the audit committee related to an overview of the overall audit strategy. In addition, in this audit, the firm did not make a required communication to the entire audit committee related to the results of the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 76 Turner, Stone & Company, L.L.P. 2024 United States 2025-04-28T00:00:00.000 Part I.B 5 AS 1301 In one of three audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 76 Turner, Stone & Company, L.L.P. 2024 United States 2025-04-28T00:00:00.000 Part I.B 5 AS 1301 In one of three audits reviewed, the firm did not provide a copy of the management representation letter to the entire audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 76 Turner, Stone & Company, L.L.P. 2024 United States 2025-04-28T00:00:00.000 Part I.B 5 AS 2805 In one of three audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 76 Turner, Stone & Company, L.L.P. 2024 United States 2025-04-28T00:00:00.000 Part I.B 5 AS 2805 In one of three audits reviewed, the firm did not provide a copy of the management representation letter to the entire audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 76 Turner, Stone & Company, L.L.P. 2024 United States 2025-04-28T00:00:00.000 Part I.B 6 AS 2110 In one of three audits reviewed, the firm did not identify and assess the risks of material misstatement related to certain significant accounts and disclosures. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 76 Turner, Stone & Company, L.L.P. 2024 United States 2025-04-28T00:00:00.000 Part I.B 7 AS 3101 In one of two audits reviewed, the engagement team performed any procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include a matter that was communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was noncompliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 76 Turner, Stone & Company, L.L.P. 2024 United States 2025-04-28T00:00:00.000 Part I.B 8 PCAOB Rule 3211 In one of three audits reviewed, the firm’s report on Form AP included inaccurate information related to the engagement partner name and corresponding Partner ID. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 76 Turner, Stone & Company, L.L.P. 2024 United States 2025-04-28T00:00:00.000 Part I.B 9 PCAOB Rule 3211 In one of three audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 273 Prager Metis CPAs, LLC 2024 United States 2025-04-28T00:00:00.000 Part I.B 1 AS 1215 In one of three audits reviewed, the firm provided certain services to the issuer but did not document that the audit committee had approved the engagement before the issuer engaged the firm to provide the services. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 273 Prager Metis CPAs, LLC 2024 United States 2025-04-28T00:00:00.000 Part I.B 2 AS 1301 In one of three audits reviewed, the firm did not make a required communication to the audit committee related to a corrected misstatement. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 273 Prager Metis CPAs, LLC 2024 United States 2025-04-28T00:00:00.000 Part I.B 3 AS 2401 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 273 Prager Metis CPAs, LLC 2024 United States 2025-04-28T00:00:00.000 Part I.B 4 AS 3101 In one of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 1364 PricewaterhouseCoopers Consultores, Auditores y Compania Limitada 2024 Chile PricewaterhouseCoopers International Limited 2025-04-28T00:00:00.000 Part I.B 1 AS 2110 In one of three audits reviewed, the firm did not inquire of the internal audit function and, where required, the audit committee about fraud risks. In this instance, the firm was noncompliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1364 PricewaterhouseCoopers Consultores, Auditores y Compania Limitada 2024 Chile PricewaterhouseCoopers International Limited 2025-04-28T00:00:00.000 Part I.B 2 AS 2201 In two of two audits reviewed, the firm reported in writing to the audit committee that no significant deficiencies were identified during the audit, even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In these instances, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 1572 Ernst & Young AS 2023 Norway Ernst & Young Global Limited 2025-04-28T00:00:00.000 Part I.B 1 AS 2401 In one of two audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 1818 BDO China Shu Lun Pan Certified Public Accountants LLP 2024 China BDO International Limited 2025-04-28T00:00:00.000 Part I.B 1 AS 1105 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not (1) perform procedures to evaluate the reliability of journal entries identified by an external software audit tool that met the firm’s fraud criteria and (2) perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In these instances, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 1818 BDO China Shu Lun Pan Certified Public Accountants LLP 2024 China BDO International Limited 2025-04-28T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the audit committee related to uncorrected misstatements. In addition, in this audit, the firm inappropriately communicated to the audit committee that none of the uncorrected misstatements could potentially cause future-period financial statements to be materially misstated. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1818 BDO China Shu Lun Pan Certified Public Accountants LLP 2024 China BDO International Limited 2025-04-28T00:00:00.000 Part I.B 3 AS 2401 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 2256 BDO Audit Pty Ltd 2024 Australia BDO International Limited 2025-04-28T00:00:00.000 Part I.B 1 AS 1015 In one of three audits reviewed, the firm did not exercise due professional care when planning and performing the audit because it did not perform procedures as instructed to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 1015, Due Professional Care in the Performance of Work. Triennially Inspected 2256 BDO Audit Pty Ltd 2024 Australia BDO International Limited 2025-04-28T00:00:00.000 Part I.B 2 AS 1301 In two of three audits reviewed, the firm inappropriately communicated to the audit committee that none of the uncorrected misstatements could potentially cause future-period financial statements to be materially misstated. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2256 BDO Audit Pty Ltd 2024 Australia BDO International Limited 2025-04-28T00:00:00.000 Part I.B 3 AS 2401 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 2256 BDO Audit Pty Ltd 2024 Australia BDO International Limited 2025-04-28T00:00:00.000 Part I.B 4 PCAOB Rule 3526 In one of three audits reviewed, the firm did not document the substance of its discussions with the audit committee about the potential effects of the relationships that, as of the date of the firm’s annual communication, may have been reasonably thought to bear on the independence of the firm. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 5905 Rosenfield & Co PLLC 2024 United States 2025-04-28T00:00:00.000 Part I.B 1 AS 1215 In one of two audits reviewed, the firm did not include all of the required information in its engagement completion document. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 5905 Rosenfield & Co PLLC 2024 United States 2025-04-28T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the audit committee related to certain critical accounting policies and practices and certain significant accounting estimates. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5905 Rosenfield & Co PLLC 2024 United States 2025-04-28T00:00:00.000 Part I.B 3 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the audit committee related to all significant unusual transactions that it identified. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5905 Rosenfield & Co PLLC 2024 United States 2025-04-28T00:00:00.000 Part I.B 4 AS 2401 In one of two audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 5905 Rosenfield & Co PLLC 2024 United States 2025-04-28T00:00:00.000 Part I.B 5 AS 2810 In the two audits reviewed, the firm did not make a required communication to management related to identified misstatements. In these instances, the firm was non-compliant with AS 2810, Evaluating Audit Results. Triennially Inspected 5905 Rosenfield & Co PLLC 2024 United States 2025-04-28T00:00:00.000 Part I.B 6 AS 3101 In one audit, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 5905 Rosenfield & Co PLLC 2024 United States 2025-04-28T00:00:00.000 Part I.B 7 AS 3101 In one audit, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 5905 Rosenfield & Co PLLC 2024 United States 2025-04-28T00:00:00.000 Part I.B 8 PCAOB Rule 3211 In one audit, the firm’s report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 5905 Rosenfield & Co PLLC 2024 United States 2025-04-28T00:00:00.000 Part I.B 9 PCAOB Rule 3211 In one audit, the firm’s report on Form AP included inaccurate information regarding the issuer CIK number and Partner ID. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 5988 BDO AG 2023 Switzerland BDO International Limited 2025-04-28T00:00:00.000 Part I.B 1 AS 1301 In one audit, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of other accounting firms that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5988 BDO AG 2023 Switzerland BDO International Limited 2025-04-28T00:00:00.000 Part I.B 2 AS 2401 In two of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 5988 BDO AG 2023 Switzerland BDO International Limited 2025-04-28T00:00:00.000 Part I.B 3 AS 2401 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 5988 BDO AG 2023 Switzerland BDO International Limited 2025-04-28T00:00:00.000 Part I.B 4 AS 2710 In one audit, the firm did not take appropriate action with respect to the issuer’s disclosure in Form 20-F that its internal control over financial reporting was effective despite the firm’s awareness that the issuer’s internal control over financial reporting was not effective. In this instance, the firm was non-compliant with AS 2710, Other Information in Documents Containing Audited Financial Statements. Triennially Inspected 5988 BDO AG 2023 Switzerland BDO International Limited 2025-04-28T00:00:00.000 Part I.B 5 AS 3101 In one audit, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include a matter that was communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 5988 BDO AG 2023 Switzerland BDO International Limited 2025-04-28T00:00:00.000 Part I.B 6 PCAOB Rule 3211 In one audit, the firm’s report on Form AP omitted information related to the participation in the audit by certain other accounting firms. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6135 Baker Tilly WM LLP 2024 Canada 2025-04-28T00:00:00.000 Part I.B 1 Other Non-PCAOB Standards In the audit reviewed, the firm, when testing journal entries to respond to risks related to management override of controls, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with CAS 240, The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements. Triennially Inspected 6662 M. S. Madhava Rao 2023 India 2025-04-28T00:00:00.000 Part I.B 1 AS 1215 In the other audit reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6662 M. S. Madhava Rao 2023 India 2025-04-28T00:00:00.000 Part I.B 1 AS 1215 In two of three audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6662 M. S. Madhava Rao 2023 India 2025-04-28T00:00:00.000 Part I.B 2 AS 1301 In the three audits reviewed, the firm did not make certain required communications to the audit committee related to (1) the significant risks identified through its risk assessment procedures and (2) the firm’s evaluation of the issuer’s ability to continue as a going concern. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6662 M. S. Madhava Rao 2023 India 2025-04-28T00:00:00.000 Part I.B 3 AS 1301 In one of three audits reviewed, the firm did not make certain required communications to the audit committee related to (1) corrected misstatements; (2) certain critical accounting estimates; and (3) the firm’s evaluation of the quality of the issuer’s financial reporting. In one other audit reviewed, the firm did not make a required communication to the audit committee related to the firm’s evaluation of the quality of the issuer’s financial reporting. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6662 M. S. Madhava Rao 2023 India 2025-04-28T00:00:00.000 Part I.B 4 AS 1301 In the three audits reviewed, the firm did not provide or discuss with the audit committee a draft of the firm’s audit report. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6662 M. S. Madhava Rao 2023 India 2025-04-28T00:00:00.000 Part I.B 5 AS 1301 In one of three audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6662 M. S. Madhava Rao 2023 India 2025-04-28T00:00:00.000 Part I.B 5 AS 2805 In one of three audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6662 M. S. Madhava Rao 2023 India 2025-04-28T00:00:00.000 Part I.B 6 AS 2110 In two of three audits reviewed, the firm did not perform analytical procedures as part of its risk assessment procedures. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6662 M. S. Madhava Rao 2023 India 2025-04-28T00:00:00.000 Part I.B 7 AS 2110 In the three audits reviewed, the firm did not hold a discussion among the key engagement team members about the potential for material misstatement due to fraud. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6662 M. S. Madhava Rao 2023 India 2025-04-28T00:00:00.000 Part I.B 8 AS 2110 In the three audits reviewed, the firm did not inquire of the audit committee and others within the company about the risks of material misstatement, including fraud risks. In addition, in these audits, the firm did not make certain of the required inquiries of management about fraud risks. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6662 M. S. Madhava Rao 2023 India 2025-04-28T00:00:00.000 Part I.B 9 AS 2110 In two of three audits reviewed, the firm did not evaluate certain information that indicated that fraud risk factors were present and should have been taken into account in identifying and assessing fraud risks. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6662 M. S. Madhava Rao 2023 India 2025-04-28T00:00:00.000 Part I.B 10 AS 2110 In two of three audits reviewed, the firm did not presume that there was a fraud risk involving improper revenue recognition and did not have an appropriate rationale for how this presumption was overcome. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6662 M. S. Madhava Rao 2023 India 2025-04-28T00:00:00.000 Part I.B 11 AS 2110 In one of three audits reviewed, the firm did not identify and assess the risks of material misstatement related to related parties and relationships and transactions with related parties. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement, and AS 2410, Related Parties. Triennially Inspected 6662 M. S. Madhava Rao 2023 India 2025-04-28T00:00:00.000 Part I.B 11 AS 2410 In one of three audits reviewed, the firm did not identify and assess the risks of material misstatement related to related parties and relationships and transactions with related parties. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement, and AS 2410, Related Parties. Triennially Inspected 6662 M. S. Madhava Rao 2023 India 2025-04-28T00:00:00.000 Part I.B 12 AS 2410 In one of three audits reviewed, the firm did not make certain required communications to the audit committee related to its evaluation of the issuer’s identification of, accounting for, and disclosure of its relationships and transactions with related parties. In this instance, the firm was non-compliant with AS 2410, Related Parties. Triennially Inspected 6662 M. S. Madhava Rao 2023 India 2025-04-28T00:00:00.000 Part I.B 13 AS 2415 In one audit, the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer’s ability to continue as a going concern, but did not place it immediately following the opinion paragraph and did not include an appropriate title. In this instance, the firm was non-compliant with AS 2415, Consideration of an Entity’s Ability to Continue as a Going Concern. Triennially Inspected 6662 M. S. Madhava Rao 2023 India 2025-04-28T00:00:00.000 Part I.B 14 AS 2610 In one audit, the firm did not perform inquiries of the predecessor auditor in determining whether to accept the engagement. In this instance, the firm was non-compliant with AS 2610, Initial Audits – Communications Between Predecessor and Successor Auditors. Triennially Inspected 6662 M. S. Madhava Rao 2023 India 2025-04-28T00:00:00.000 Part I.B 15 AS 2810 In one of three audits reviewed, the firm did not make a required communication to management related to an identified misstatement. In this instance, the firm was non-compliant with AS 2810, Evaluating Audit Results. Triennially Inspected 6662 M. S. Madhava Rao 2023 India 2025-04-28T00:00:00.000 Part I.B 16 AS 3101 In one audit, the firm’s audit report did not state the year the firm began serving consecutively as the company’s auditor. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6662 M. S. Madhava Rao 2023 India 2025-04-28T00:00:00.000 Part I.B 17 AS 3101 In one of three audits reviewed, the firm’s audit reports did not include, or contained inaccurate information regarding, the opinion city and state. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6662 M. S. Madhava Rao 2023 India 2025-04-28T00:00:00.000 Part I.B 18 AS 3101 In the three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 6662 M. S. Madhava Rao 2023 India 2025-04-28T00:00:00.000 Part I.B 19 AS 3101 In one audit, the firm’s communication of critical audit matters in the audit report did not describe how the critical audit matter was addressed in the audit. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6662 M. S. Madhava Rao 2023 India 2025-04-28T00:00:00.000 Part I.B 20 AS 3101 In one of three audits reviewed, the firm’s communication of certain critical audit matters in the audit report included language that was inconsistent with information in the firm’s audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6662 M. S. Madhava Rao 2023 India 2025-04-28T00:00:00.000 Part I.B 21 AS 3105 In one audit, the firm’s audit reports did not include explanatory language about the firm’s responsibilities with respect to ICFR in a non-integrated audit. In these instances, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 6662 M. S. Madhava Rao 2023 India 2025-04-28T00:00:00.000 Part I.B 22 PCAOB Rule 3211 In two of three audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6662 M. S. Madhava Rao 2023 India 2025-04-28T00:00:00.000 Part I.B 23 PCAOB Rule 3211 In one audit, the firm’s report on Form AP included inaccurate information regarding the audit report date. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants Triennially Inspected 6662 M. S. Madhava Rao 2023 India 2025-04-28T00:00:00.000 Part I.B 24 PCAOB Rule 3520 In the three audits reviewed, the firm did not affirm to the audit committee that it was independent in compliance with PCAOB Rule 3520, Auditor Independence. In addition, in these audits, the firm’s independence communications were as of the financial statement date rather than as of the date of the communication. In these instances, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 6662 M. S. Madhava Rao 2023 India 2025-04-28T00:00:00.000 Part I.B 24 PCAOB Rule 3526 In the three audits reviewed, the firm did not affirm to the audit committee that it was independent in compliance with PCAOB Rule 3520, Auditor Independence. In addition, in these audits, the firm’s independence communications were as of the financial statement date rather than as of the date of the communication. In these instances, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 6673 Keith K Zhen CPA 2024 United States 2025-04-28T00:00:00.000 Part I.B 1 AS 1105 In the two audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In these instances, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 6673 Keith K Zhen CPA 2024 United States 2025-04-28T00:00:00.000 Part I.B 2 AS 1215 In one of two audits reviewed, the firm provided certain services to the issuer but did not document that the audit committee had approved the engagement before the issuer engaged the firm to provide the services. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6673 Keith K Zhen CPA 2024 United States 2025-04-28T00:00:00.000 Part I.B 3 AS 1301 In the two audits reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6673 Keith K Zhen CPA 2024 United States 2025-04-28T00:00:00.000 Part I.B 3 AS 1301 In the two audits reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In addition, in one of these audits, the firm communicated that a certain risk was significant when the firm had not identified it as such. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6673 Keith K Zhen CPA 2024 United States 2025-04-28T00:00:00.000 Part I.B 4 AS 1305 In one of two audits reviewed, the firm did not provide to the audit committee the required communications in writing of a material weakness identified during the audit. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 6673 Keith K Zhen CPA 2024 United States 2025-04-28T00:00:00.000 Part I.B 5 AS 3101 In one of two audits reviewed, the year the firm began serving consecutively as the company’s auditor that was included in the firm’s audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6673 Keith K Zhen CPA 2024 United States 2025-04-28T00:00:00.000 Part I.B 6 AS 3101 In the two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 58 Fitzgerald & Co., CPAS, P.C. 2024 United States 2025-03-27T00:00:00.000 Part I.B 1 AS 1105 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 58 Fitzgerald & Co., CPAS, P.C. 2024 United States 2025-03-27T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 58 Fitzgerald & Co., CPAS, P.C. 2024 United States 2025-03-27T00:00:00.000 Part I.B 2 AS 2805 In the audit reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 58 Fitzgerald & Co., CPAS, P.C. 2024 United States 2025-03-27T00:00:00.000 Part I.B 3 AS 1301 In the audit reviewed, the firm did not provide the audit committee a draft of the firm’s audit report. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 58 Fitzgerald & Co., CPAS, P.C. 2024 United States 2025-03-27T00:00:00.000 Part I.B 4 AS 1301 In the audit reviewed, the firm did not make certain required communications to the audit committee prior to the issuance of the auditor’s report. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 58 Fitzgerald & Co., CPAS, P.C. 2024 United States 2025-03-27T00:00:00.000 Part I.B 5 AS 2401 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 58 Fitzgerald & Co., CPAS, P.C. 2024 United States 2025-03-27T00:00:00.000 Part I.B 6 PCAOB Rule 3211 In the audit reviewed, the firm’s report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 473 Liebman Hymowitz, LLP 2024 United States 2025-03-27T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not make certain required communications to the audit committee related to (1) an overview of the overall audit strategy; (2) the firm’s evaluation of the issuer’s ability to continue as a going concern; (3) the name, location, and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit; (4) the significant and critical accounting policies and practices and critical accounting estimates; and (5) the firm’s evaluation of the quality of the issuer’s financial reporting. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 473 Liebman Hymowitz, LLP 2024 United States 2025-03-27T00:00:00.000 Part I.B 2 AS 2110 In the two audits reviewed, the firm did not identify and assess the risks of material misstatement at the financial statement level and assertion level for the significant accounts and disclosures it identified. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 473 Liebman Hymowitz, LLP 2024 United States 2025-03-27T00:00:00.000 Part I.B 3 AS 2110 In the two audits reviewed, the firm did not identify a fraud risk related to the risk of management override of controls. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 473 Liebman Hymowitz, LLP 2024 United States 2025-03-27T00:00:00.000 Part I.B 4 AS 2410 In the two audits reviewed, the firm did not make certain required communications to the audit committee related to its evaluation of the issuer’s identification of, accounting for, and disclosure of its relationships and transactions with related parties. In these instances, the firm was non-compliant with AS 2410, Related Parties. Triennially Inspected 473 Liebman Hymowitz, LLP 2024 United States 2025-03-27T00:00:00.000 Part I.B 5 AS 3101 In the two audits reviewed, the engagement team did not perform any procedures to comply with the requirements related to critical audit matters. In these instances, the firm was non¬compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 473 Liebman Hymowitz, LLP 2024 United States 2025-03-27T00:00:00.000 Part I.B 6 PCAOB Rule 3211 In one audit reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 601 LaPorte, A Professional Accounting Corporation 2024 United States 2025-03-27T00:00:00.000 Part I.B 1 AS 2401 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 601 LaPorte, A Professional Accounting Corporation 2024 United States 2025-03-27T00:00:00.000 Part I.B 2 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 995 Smythe LLP 2024 Canada 2025-03-27T00:00:00.000 Part I.B 1 AS 1301 In three audits reviewed, the firm did not make certain required communications to the audit committee related to certain critical accounting policies and practices and certain critical accounting estimates. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 995 Smythe LLP 2024 Canada 2025-03-27T00:00:00.000 Part I.B 2 AS 3101 In one of three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 995 Smythe LLP 2024 Canada 2025-03-27T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In two audits, the firm’s report on Form AP included inaccurate information regarding the issuer CIK number. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1195 UHY LLP 2024 United States 2025-03-27T00:00:00.000 Part I.B 1 AS 1215 In one of four audits reviewed, the firm provided certain services to the issuer but did not document that the audit committee had approved the engagement before the issuer engaged the firm to provide the services. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1195 UHY LLP 2024 United States 2025-03-27T00:00:00.000 Part I.B 2 AS 1301 In one of four audits reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1195 UHY LLP 2024 United States 2025-03-27T00:00:00.000 Part I.B 3 AS 1301 In one of four audits reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1195 UHY LLP 2024 United States 2025-03-27T00:00:00.000 Part I.B 4 AS 2401 In one of four audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not (1) appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing, and (2) have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risks characteristics to certain entries. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 1247 Ernst & Young LLP 2024 Singapore Ernst & Young Global Limited 2025-03-27T00:00:00.000 Part I.B 1 AS 1215 In two of three audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1247 Ernst & Young LLP 2024 Singapore Ernst & Young Global Limited 2025-03-27T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the audit committee in a timely manner related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1884 Bonadio & Co., LLP 2024 United States 2025-03-27T00:00:00.000 Part I.B 1 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 2851 KCCW Accountancy Corp. 2024 United States 2025-03-27T00:00:00.000 Part I.B 1 AS 1105 In the two audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In these instances, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 2851 KCCW Accountancy Corp. 2024 United States 2025-03-27T00:00:00.000 Part I.B 2 AS 1301 In the two audits reviewed, the firm did not make certain required communications to the audit committee related to the firm’s evaluation of the quality of the issuer’s financial reporting. In addition, in one of these audits the firm did not make a required communication to the audit committee related to corrected misstatements, including discussing with the audit committee the implications that such corrected misstatements might have on the company's financial reporting process. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2851 KCCW Accountancy Corp. 2024 United States 2025-03-27T00:00:00.000 Part I.B 2 AS 1301 In the two audits reviewed, the firm did not make certain required communications to the audit committee related to the firm’s evaluation of the quality of the issuer’s financial reporting. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2851 KCCW Accountancy Corp. 2024 United States 2025-03-27T00:00:00.000 Part I.B 3 AS 1301 In the two audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 2851 KCCW Accountancy Corp. 2024 United States 2025-03-27T00:00:00.000 Part I.B 3 AS 2805 In the two audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 2851 KCCW Accountancy Corp. 2024 United States 2025-03-27T00:00:00.000 Part I.B 4 AS 2110 In one of two audits reviewed, the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to relevant assertions for certain significant accounts and disclosures. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 2851 KCCW Accountancy Corp. 2024 United States 2025-03-27T00:00:00.000 Part I.B 5 AS 2401 In the two audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 2851 KCCW Accountancy Corp. 2024 United States 2025-03-27T00:00:00.000 Part I.B 6 AS 2401 In one of two audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 2851 KCCW Accountancy Corp. 2024 United States 2025-03-27T00:00:00.000 Part I.B 7 AS 3101 In one of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include a matter that was communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 3199 K G Somani & Co. LLP 2024 India 2025-03-27T00:00:00.000 Part I.B 1 AS 1105 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform procedures to determine whether the journal entry population that it used to identify selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 3199 K G Somani & Co. LLP 2024 India 2025-03-27T00:00:00.000 Part I.B 2 AS 2101 In the audit reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 3199 K G Somani & Co. LLP 2024 India 2025-03-27T00:00:00.000 Part I.B 3 AS 2110 In the audit reviewed, the firm did not inquire of the audit committee and the internal audit function about the risks of material misstatement, including fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 3199 K G Somani & Co. LLP 2024 India 2025-03-27T00:00:00.000 Part I.B 4 AS 2201 In the audit reviewed, the firm issued a separate report on internal control over financial reporting but that opinion did not identify the financial statements for one of the years included in the Form 10-K. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 3199 K G Somani & Co. LLP 2024 India 2025-03-27T00:00:00.000 Part I.B 5 AS 3101 In the audit reviewed, the firm’s audit report (1) did not express an opinion on the financial statements for one of the years presented and (2) did not disclose the full name of the engagement partner. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 3199 K G Somani & Co. LLP 2024 India 2025-03-27T00:00:00.000 Part I.B 6 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 3199 K G Somani & Co. LLP 2024 India 2025-03-27T00:00:00.000 Part I.B 7 AS 3101 In the audit reviewed, the firm’s communication of certain critical audit matters in the audit report included language that was inconsistent with information in the firm’s audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6743 J&S Associate PLT 2024 Malaysia 2025-03-27T00:00:00.000 Part I.B 1 AS 1215 In one of three audits reviewed, the firm provided certain services to the issuer but did not document that the audit committee had approved the engagements before the issuer engaged the firm to provide the services. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6743 J&S Associate PLT 2024 Malaysia 2025-03-27T00:00:00.000 Part I.B 2 AS 1215 In one of three audits reviewed, the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added, the name of the person who prepared the additional documentation, and the reason for adding it. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6743 J&S Associate PLT 2024 Malaysia 2025-03-27T00:00:00.000 Part I.B 3 AS 1220 In the three audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer, including the procedures that the engagement quality reviewer performed to evaluate the engagement team’s responses to the significant risks identified. In these instances, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 6743 J&S Associate PLT 2024 Malaysia 2025-03-27T00:00:00.000 Part I.B 4 AS 1301 In one of three audits reviewed, the firm did not make certain required communications to the audit committee related to (1) the reasons for changes in the significant risks initially identified through its risk assessment procedures and (2) the name, location, and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with 1301, Communications with Audit Committees. Triennially Inspected 6743 J&S Associate PLT 2024 Malaysia 2025-03-27T00:00:00.000 Part I.B 4 AS 1301 In one of three audits reviewed, the firm did not make certain required communications to the audit committee related to (1) the timing of the audit and (2) the critical accounting policies and practices and critical accounting estimates. In addition, in this audit, the firm did not provide to, and discuss with, the audit committee a draft of the firm’s audit report. In this instance, the firm was non-compliant with 1301, Communications with Audit Committees. Triennially Inspected 6743 J&S Associate PLT 2024 Malaysia 2025-03-27T00:00:00.000 Part I.B 5 AS 1301 In one of three audits reviewed, the firm did not document that it provided a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6743 J&S Associate PLT 2024 Malaysia 2025-03-27T00:00:00.000 Part I.B 5 AS 1301 In one of three audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6743 J&S Associate PLT 2024 Malaysia 2025-03-27T00:00:00.000 Part I.B 5 AS 2805 In one of three audits reviewed, the firm did not document that it provided a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6743 J&S Associate PLT 2024 Malaysia 2025-03-27T00:00:00.000 Part I.B 5 AS 2805 In one of three audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6743 J&S Associate PLT 2024 Malaysia 2025-03-27T00:00:00.000 Part I.B 6 AS 1305 In one of three audits reviewed, the firm did not provide to management and the audit committee the required communications in writing of all significant deficiencies and material weaknesses identified during the audit. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 6743 J&S Associate PLT 2024 Malaysia 2025-03-27T00:00:00.000 Part I.B 7 AS 2410 In one of three audits reviewed, the firm did not make certain required communications to the audit committee related to its evaluation of the issuer’s identification of, accounting for, and disclosure of its relationships and transactions with related parties. In this instance, the firm was non-compliant with AS 2410, Related Parties. Triennially Inspected 6743 J&S Associate PLT 2024 Malaysia 2025-03-27T00:00:00.000 Part I.B 8 AS 2710 In one of three audits reviewed, the firm did not take appropriate action with respect to the issuer’s disclosure in its annual filing with the SEC that its internal control over financial reporting was effective despite the firm’s awareness that the issuer’s internal control over financial reporting was not effective. In this instance, the firm was non-compliant with AS 2710, Other Information in Documents Containing Audited Financial Statements. Triennially Inspected 6743 J&S Associate PLT 2024 Malaysia 2025-03-27T00:00:00.000 Part I.B 9 AS 3101 In the three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 6743 J&S Associate PLT 2024 Malaysia 2025-03-27T00:00:00.000 Part I.B 10 AS 3101 In one of three audits reviewed, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6743 J&S Associate PLT 2024 Malaysia 2025-03-27T00:00:00.000 Part I.B 11 PCAOB Rule 3211 In one of three audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In addition, in this audit, the firm’s report on Form AP included inaccurate information related to the participation in the audit by an other accounting firm. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 106 Salberg & Company, P.A. 2024 United States 2025-02-27T00:00:00.000 Part I.B 1 AS 1215 In both audits reviewed, the firm provided certain services to the issuer but did not document that the audit committee had approved the engagements before the issuer engaged the firm to provide the services. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 106 Salberg & Company, P.A. 2024 United States 2025-02-27T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the audit committee related to the names of an other accounting firm or other person not employed by the firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 106 Salberg & Company, P.A. 2024 United States 2025-02-27T00:00:00.000 Part I.B 3 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the audit committee related to significant accounting policies and practices and critical accounting estimates. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 106 Salberg & Company, P.A. 2024 United States 2025-02-27T00:00:00.000 Part I.B 4 AS 3101 In one of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 206 MaloneBailey, LLP 2023 United States 2025-02-27T00:00:00.000 Part I.B 1 AS 1215 In two of eight audits reviewed, the firm provided certain services to the issuer but did not document that the audit committee had approved the engagement before the issuer engaged the firm to provide the services. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 206 MaloneBailey, LLP 2023 United States 2025-02-27T00:00:00.000 Part I.B 2 AS 1301 In four of eight audits reviewed, the firm did not make certain required communications to the audit committee related to the name and location of an other accounting firm and/or other persons not employed by the firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 206 MaloneBailey, LLP 2023 United States 2025-02-27T00:00:00.000 Part I.B 3 AS 1301 In two of eight audits reviewed, the firm did not make a required communication to the audit committee related to critical accounting estimates in a timely manner. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 206 MaloneBailey, LLP 2023 United States 2025-02-27T00:00:00.000 Part I.B 3 AS 1301 In one of eight audits reviewed, the firm did not make a required communication to the audit committee related to critical accounting estimates. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 206 MaloneBailey, LLP 2023 United States 2025-02-27T00:00:00.000 Part I.B 4 AS 2110 In one of eight audits reviewed, the firm did not hold a discussion among the key engagement team members about the potential for material misstatement due to fraud. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 206 MaloneBailey, LLP 2023 United States 2025-02-27T00:00:00.000 Part I.B 5 AS 2401 In five of eight audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 206 MaloneBailey, LLP 2023 United States 2025-02-27T00:00:00.000 Part I.B 6 AS 2401 In three of eight audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 206 MaloneBailey, LLP 2023 United States 2025-02-27T00:00:00.000 Part I.B 7 AS 3101 In two of eight audits reviewed, and in one other audit, the firm’s audit report included inaccurate information regarding the opinion city and state, or city and country. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 206 MaloneBailey, LLP 2023 United States 2025-02-27T00:00:00.000 Part I.B 8 AS 3101 In two of eight audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 206 MaloneBailey, LLP 2023 United States 2025-02-27T00:00:00.000 Part I.B 9 AS 3101 In two of eight audits reviewed, the engagement team did not take into account certain required factors in determining whether or not one or more matters were critical audit matters. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 206 MaloneBailey, LLP 2023 United States 2025-02-27T00:00:00.000 Part I.B 10 PCAOB Rule 3211 In one of eight audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 206 MaloneBailey, LLP 2023 United States 2025-02-27T00:00:00.000 Part I.B 11 PCAOB Rule 3211 In four of eight audits reviewed, one or more of the firm’s reports on Form AP omitted information related to the participation in the audit by an other accounting firm. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 237 Brown Armstrong Accountancy Corporation 2024 United States 2025-02-27T00:00:00.000 Part I.B 1 AS 1105 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 237 Brown Armstrong Accountancy Corporation 2024 United States 2025-02-27T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not inquire of the audit committee about whether it was aware of matters relevant to the audit, including, but not limited to, violations or possible violations of laws or regulations. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 237 Brown Armstrong Accountancy Corporation 2024 United States 2025-02-27T00:00:00.000 Part I.B 3 AS 1301 In the audit reviewed, the firm did not make certain required communications to the audit committee related to (1) all of the significant risks identified through its risk assessment procedures and (2) certain critical accounting estimates. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 237 Brown Armstrong Accountancy Corporation 2024 United States 2025-02-27T00:00:00.000 Part I.B 4 AS 2110 In the audit reviewed, the firm did not make all required inquiries of the audit committee and management about the risks of material misstatement, including fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 237 Brown Armstrong Accountancy Corporation 2024 United States 2025-02-27T00:00:00.000 Part I.B 5 AS 2110 In the audit reviewed, the firm did not presume that there was a fraud risk involving improper revenue recognition and did not have an appropriate rationale for how this presumption was overcome. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 237 Brown Armstrong Accountancy Corporation 2024 United States 2025-02-27T00:00:00.000 Part I.B 6 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 237 Brown Armstrong Accountancy Corporation 2024 United States 2025-02-27T00:00:00.000 Part I.B 7 AS 3101 In the audit reviewed, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 523 Mitchell & Titus, LLP 2024 United States 2025-02-27T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 523 Mitchell & Titus, LLP 2024 United States 2025-02-27T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the audit committee related to (1) an overview of the overall audit strategy and (2) the results of the audit prior to the issuance of the auditor’s report. In these instances, the firm was non¬compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 523 Mitchell & Titus, LLP 2024 United States 2025-02-27T00:00:00.000 Part I.B 3 AS 3101 In one audit, the firm’s audit report contained the incorrect city and state from which the auditor’s report was issued, and did not include the date of the auditor’s report. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 523 Mitchell & Titus, LLP 2024 United States 2025-02-27T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In one audit, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1050 KPMG Bedrijfsrevisoren BV / KPMG Reviseurs d’Entreprises SRL 2024 Belgium KPMG International Cooperative 2025-02-27T00:00:00.000 Part I.B 1 AS 1301 In two of two audits reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1050 KPMG Bedrijfsrevisoren BV / KPMG Reviseurs d’Entreprises SRL 2024 Belgium KPMG International Cooperative 2025-02-27T00:00:00.000 Part I.B 2 AS 2101 In two of two audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 1390 Doane Grant Thornton LLP 2024 Canada Grant Thornton International Limited 2025-02-27T00:00:00.000 Part I.B 1 AS 2401 In one of two audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 2807 Bansal & Co LLP 2024 India 2025-02-27T00:00:00.000 Part I.B 1 AS 1220 In the two audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer. In these instances, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 2807 Bansal & Co LLP 2024 India 2025-02-27T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not establish an understanding of the terms of the audit engagement with the audit committee and determine that the audit committee acknowledged and agreed to the terms of the engagement. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2807 Bansal & Co LLP 2024 India 2025-02-27T00:00:00.000 Part I.B 3 AS 1301 In one of two audits reviewed, the firm did not inquire of the audit committee about whether it was aware of matters relevant to the audit, including, but not limited to, violations or possible violations of laws or regulations. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2807 Bansal & Co LLP 2024 India 2025-02-27T00:00:00.000 Part I.B 4 AS 1301 In the two audits reviewed, the firm did not make certain required communications to the audit committee related to (1) an overview of the audit strategy; and (2) the results of the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2807 Bansal & Co LLP 2024 India 2025-02-27T00:00:00.000 Part I.B 5 AS 2101 In the two audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 2807 Bansal & Co LLP 2024 India 2025-02-27T00:00:00.000 Part I.B 6 AS 2110 In one of two audits reviewed, the firm did not inquire of the audit committee, management, and others within the company about the risks of material misstatement, including fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 2807 Bansal & Co LLP 2024 India 2025-02-27T00:00:00.000 Part I.B 7 AS 2410 In one of two audits reviewed, the firm did not make certain required communications to the audit committee related to its evaluation of the issuer’s identification of, accounting for, and disclosure of its relationships and transactions with related parties. In this instance, the firm was non-compliant with AS 2410, Related Parties. Triennially Inspected 2807 Bansal & Co LLP 2024 India 2025-02-27T00:00:00.000 Part I.B 8 AS 3101 In the two audits reviewed, the engagement team did not perform any procedures to comply with the requirements related to critical audit matters. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 2807 Bansal & Co LLP 2024 India 2025-02-27T00:00:00.000 Part I.B 9 AS 3105 In one audit, the firm’s audit report did not include explanatory language about the firm’s responsibilities with respect to ICFR in a non-integrated audit. In this instance, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 2807 Bansal & Co LLP 2024 India 2025-02-27T00:00:00.000 Part I.B 10 PCAOB Rule 3211 In one audit, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2807 Bansal & Co LLP 2024 India 2025-02-27T00:00:00.000 Part I.B 11 PCAOB Rule 3526 In one of two audits reviewed, the firm did not provide the audit committee the required independence communications. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 6580 GreenGrowth CPAs 2024 United States 2025-02-27T00:00:00.000 Part I.B 1 AS 1105 In one of two audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 6580 GreenGrowth CPAs 2024 United States 2025-02-27T00:00:00.000 Part I.B 2 AS 1215 In one of two audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to determine who performed the work and the date such work was completed. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6580 GreenGrowth CPAs 2024 United States 2025-02-27T00:00:00.000 Part I.B 3 AS 1220 In one of two audits reviewed, the documentation of the engagement quality review did not include information that identified the date the engagement quality reviewer provided the concurring approval of issuance of the audit report. In this instance, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 6580 GreenGrowth CPAs 2024 United States 2025-02-27T00:00:00.000 Part I.B 4 AS 1220 In one of two audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer, including the procedures that the engagement quality reviewer performed to evaluate the engagement team’s responses to the significant risks identified. In this instance, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 6580 GreenGrowth CPAs 2024 United States 2025-02-27T00:00:00.000 Part I.B 5 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the audit committee related to (1) the significant risks identified through its risk assessment procedures and (2) an overview of the overall audit strategy. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6580 GreenGrowth CPAs 2024 United States 2025-02-27T00:00:00.000 Part I.B 6 AS 2110 In one of two audits reviewed, the firm did not inquire of the audit committee and others within the company about the risks of material misstatement, including fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6580 GreenGrowth CPAs 2024 United States 2025-02-27T00:00:00.000 Part I.B 7 AS 2401 In one of two audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 6580 GreenGrowth CPAs 2024 United States 2025-02-27T00:00:00.000 Part I.B 8 AS 3101 In one of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 6580 GreenGrowth CPAs 2024 United States 2025-02-27T00:00:00.000 Part I.B 9 AS 3101 In one of two audits reviewed, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6580 GreenGrowth CPAs 2024 United States 2025-02-27T00:00:00.000 Part I.B 10 PCAOB Rule 3211 In one of two audits reviewed and in two other audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6580 GreenGrowth CPAs 2024 United States 2025-02-27T00:00:00.000 Part I.B 11 PCAOB Rule 3211 In two audits, the firm’s report on Form AP included inaccurate information regarding the issuer CIK number or audit report date. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6723 JP Centurion & Partners PLT 2024 Malaysia 2025-02-27T00:00:00.000 Part I.B 1 AS 1301 In two of three audits reviewed, the firm did not make certain required communications to the audit committee related to (1) significant accounting policies and practices and (2) the firm’s evaluation of the quality of the issuer’s financial reporting. In addition, in one of these audits, the firm did not make certain required communications to the audit committee related to (1) the significant risks identified through its risk assessment procedures; and (2) the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6723 JP Centurion & Partners PLT 2024 Malaysia 2025-02-27T00:00:00.000 Part I.B 1 AS 1301 In two of three audits reviewed, the firm did not make certain required communications to the audit committee related to (1) significant accounting policies and practices and (2) the firm’s evaluation of the quality of the issuer’s financial reporting. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6723 JP Centurion & Partners PLT 2024 Malaysia 2025-02-27T00:00:00.000 Part I.B 2 AS 1305 In one of three audits reviewed, the firm did not provide to the audit committee the required communications in writing of all material weaknesses identified during the audit. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 6723 JP Centurion & Partners PLT 2024 Malaysia 2025-02-27T00:00:00.000 Part I.B 3 AS 2110 In one of three audits reviewed, the firm did not hold a discussion among the key engagement team members about the potential for material misstatement due to fraud. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6723 JP Centurion & Partners PLT 2024 Malaysia 2025-02-27T00:00:00.000 Part I.B 4 AS 2110 In one of three audits reviewed, the firm did not identify and assess the risks of material misstatement related to certain relevant assertions for a significant account and disclosure. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6723 JP Centurion & Partners PLT 2024 Malaysia 2025-02-27T00:00:00.000 Part I.B 5 AS 2401 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 6723 JP Centurion & Partners PLT 2024 Malaysia 2025-02-27T00:00:00.000 Part I.B 6 AS 2410 In the three audits reviewed, the firm did not make certain required communications to the audit committee related to its evaluation of the issuer’s identification of, accounting for, and disclosure of its relationships and transactions with related parties. In these instances, the firm was non-compliant with AS 2410, Related Parties. Triennially Inspected 6723 JP Centurion & Partners PLT 2024 Malaysia 2025-02-27T00:00:00.000 Part I.B 7 AS 2415 In two of three audits reviewed, the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern, but did not place it immediately following the opinion paragraph. In these instances, the firm was non-compliant with AS 2415, Consideration of an Entity's Ability to Continue as a Going Concern. Triennially Inspected 6723 JP Centurion & Partners PLT 2024 Malaysia 2025-02-27T00:00:00.000 Part I.B 8 AS 3101 In two of three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 6723 JP Centurion & Partners PLT 2024 Malaysia 2025-02-27T00:00:00.000 Part I.B 9 AS 3101 In one of three audits reviewed, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6723 JP Centurion & Partners PLT 2024 Malaysia 2025-02-27T00:00:00.000 Part I.B 10 PCAOB Rule 2200 The firm omitted required information from Item 4.1, Audit Reports Issued by the Firm for Issuers, and Item 5.1, Firm’s Offices, in its report on Form 2. In these instances, the firm was non-compliant with PCAOB Rule 2200, Annual Report. Triennially Inspected 6723 JP Centurion & Partners PLT 2024 Malaysia 2025-02-27T00:00:00.000 Part I.B 11 PCAOB Rule 3211 In one audit, the firm’s report on Form AP included inaccurate information regarding the issuer CIK number. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6723 JP Centurion & Partners PLT 2024 Malaysia 2025-02-27T00:00:00.000 Part I.B 12 PCAOB Rule 3211 In two audits, the firm incorrectly included certain of its audit hours in the total number of audit hours used to complete Part IV of the firm’s report on Form AP. In addition, in these same audits, the firm did not document the computation of total audit hours and the method used to estimate hours incurred by other auditors. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6723 JP Centurion & Partners PLT 2024 Malaysia 2025-02-27T00:00:00.000 Part I.B 13 PCAOB Rule 3211 In two of three audits reviewed, and in nine other audits, the firm’s report on Form AP omitted information related to a Partner ID by which the engagement partner had been previously identified on a Form AP filed by a different registered public accounting firm. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6723 JP Centurion & Partners PLT 2024 Malaysia 2025-02-27T00:00:00.000 Part I.B 14 PCAOB Rule 3211 In one of three audits reviewed, and in five other audits, including the prior year audit of one issuer, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6771 VICTOR MOKUOLU CPA PLLC 2024 United States 2025-02-27T00:00:00.000 Part I.B 1 AS 1215 In one of two audits reviewed, the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added, the name of the person who prepared the additional documentation, and the reason for adding it. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6771 VICTOR MOKUOLU CPA PLLC 2024 United States 2025-02-27T00:00:00.000 Part I.B 2 AS 1220 In the two audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer, including the procedures that the engagement quality reviewer performed to evaluate the engagement team’s responses to the significant risks identified. In these instances, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 6771 VICTOR MOKUOLU CPA PLLC 2024 United States 2025-02-27T00:00:00.000 Part I.B 3 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the audit committee related to uncorrected misstatements. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6771 VICTOR MOKUOLU CPA PLLC 2024 United States 2025-02-27T00:00:00.000 Part I.B 4 AS 1301 In the two audits reviewed, the firm communicated to the audit committee that it did not identify any significant risks through its risk assessment procedures when the firm had identified significant risks. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6771 VICTOR MOKUOLU CPA PLLC 2024 United States 2025-02-27T00:00:00.000 Part I.B 5 AS 2110 In one of two audits reviewed, the firm did not presume that there was a fraud risk involving improper revenue recognition and did not have an appropriate rationale for how this presumption was overcome. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6771 VICTOR MOKUOLU CPA PLLC 2024 United States 2025-02-27T00:00:00.000 Part I.B 6 AS 2110 In the two audits reviewed, the firm did not identify a fraud risk related to the risk of management override of controls. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6771 VICTOR MOKUOLU CPA PLLC 2024 United States 2025-02-27T00:00:00.000 Part I.B 7 AS 3101 In the two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 6771 VICTOR MOKUOLU CPA PLLC 2024 United States 2025-02-27T00:00:00.000 Part I.B 8 AS 3105 In one audit, the firm did not include in its audit report a paragraph indicating (1) that the financial statements of the prior period were audited by another auditor, (2) the date of the audit report of the predecessor auditor, and (3) the type of report issued by the predecessor auditor. In this instance, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 6771 VICTOR MOKUOLU CPA PLLC 2024 United States 2025-02-27T00:00:00.000 Part I.B 9 PCAOB Rule 3211 In one audit, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 34 Deloitte & Touche LLP 2024 United States Deloitte Touche Tohmatsu Limited 2025-02-26T00:00:00.000 Part I.B 1 AS 1215 In one of 63 audits reviewed, the firm provided certain services to the issuer but did not document that the audit committee had approved the engagement before the issuer engaged the firm to provide the services. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 34 Deloitte & Touche LLP 2024 United States Deloitte Touche Tohmatsu Limited 2025-02-26T00:00:00.000 Part I.B 2 AS 1301 In two of 58 audits reviewed, the firm did not make certain required communications to the audit committee related to the name, location, and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In one of these two audits, the firm communicated that certain other accounting firms performed audit procedures when those other firms had not. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 34 Deloitte & Touche LLP 2024 United States Deloitte Touche Tohmatsu Limited 2025-02-26T00:00:00.000 Part I.B 2 AS 1301 In two of 58 audits reviewed, the firm did not make certain required communications to the audit committee related to the name, location, and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 34 Deloitte & Touche LLP 2024 United States Deloitte Touche Tohmatsu Limited 2025-02-26T00:00:00.000 Part I.B 3 AS 1301 In one of 57 audits reviewed, the firm did not make a required communication to the audit committee related to corrected misstatements. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 34 Deloitte & Touche LLP 2024 United States Deloitte Touche Tohmatsu Limited 2025-02-26T00:00:00.000 Part I.B 4 AS 1305 In one of 13 audits reviewed, the firm reported in writing to the audit committee that no significant deficiencies were discovered during the audit, even though there is the potential that the limited degree of assurance associated with such reporting will be misunderstood. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Annually Inspected 34 Deloitte & Touche LLP 2024 United States Deloitte Touche Tohmatsu Limited 2025-02-26T00:00:00.000 Part I.B 5 AS 2201 In two of 48 audits reviewed, the firm reported in writing to the audit committee that no significant deficiencies were identified during the audit, even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In these instances, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 34 Deloitte & Touche LLP 2024 United States Deloitte Touche Tohmatsu Limited 2025-02-26T00:00:00.000 Part I.B 6 AS 2401 In two of 63 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Annually Inspected 34 Deloitte & Touche LLP 2024 United States Deloitte Touche Tohmatsu Limited 2025-02-26T00:00:00.000 Part I.B 7 AS 3101 In one of 57 audits reviewed, the year the firm began serving consecutively as the company’s auditor that was included in the firm’s audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 34 Deloitte & Touche LLP 2024 United States Deloitte Touche Tohmatsu Limited 2025-02-26T00:00:00.000 Part I.B 8 AS 3101 In one of 52 audits reviewed, the firm’s communication of a critical audit matter in the auditor’s report did not accurately refer to the relevant financial statement accounts or disclosures related to the critical audit matter. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 34 Deloitte & Touche LLP 2024 United States Deloitte Touche Tohmatsu Limited 2025-02-26T00:00:00.000 Part I.B 9 PCAOB Rule 3524 In five of 61 audits reviewed, for certain permissible tax services, the firm did not describe, in writing and in connection with seeking pre-approval, to the issuer’s audit committee the scope and/or fee structure for these services. In these instances, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre-Approval of Certain Tax Services. Annually Inspected 34 Deloitte & Touche LLP 2024 United States Deloitte Touche Tohmatsu Limited 2025-02-26T00:00:00.000 Part I.B 9 PCAOB Rule 3524 In one of 61 audits reviewed, for certain permissible tax services, the firm did not discuss with the audit committee the potential effects of permissible tax services on the independence of the firm in connection with seeking audit committee pre-approval of the services. In these instances, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre-Approval of Certain Tax Services. Annually Inspected 34 Deloitte & Touche LLP 2024 United States Deloitte Touche Tohmatsu Limited 2025-02-26T00:00:00.000 Part I.B 10 PCAOB Rule 3526 In one of 61 audits reviewed, the firm did not describe in writing to the audit committee all relationships that may have been thought to bear on the firm’s independence prior to accepting the audit. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Annually Inspected 42 Ernst & Young LLP 2024 United States Ernst & Young Global Limited 2025-02-26T00:00:00.000 Part I.B 1 AS 1301 In two of 62 audits reviewed, the firm did not determine that the audit committee acknowledged and agreed to the terms of the audit engagement. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 42 Ernst & Young LLP 2024 United States Ernst & Young Global Limited 2025-02-26T00:00:00.000 Part I.B 2 AS 1301 In one of 62 audits reviewed, the firm did not make this required communication prior to the issuance of the auditor’s report. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 42 Ernst & Young LLP 2024 United States Ernst & Young Global Limited 2025-02-26T00:00:00.000 Part I.B 2 AS 1301 In one of 62 audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Annually Inspected 42 Ernst & Young LLP 2024 United States Ernst & Young Global Limited 2025-02-26T00:00:00.000 Part I.B 2 AS 2805 In one of 62 audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Annually Inspected 42 Ernst & Young LLP 2024 United States Ernst & Young Global Limited 2025-02-26T00:00:00.000 Part I.B 3 AS 2101 In four of 63 audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances, the firm was non-compliant with AS 2101, Audit Planning. Annually Inspected 42 Ernst & Young LLP 2024 United States Ernst & Young Global Limited 2025-02-26T00:00:00.000 Part I.B 4 AS 2201 In six of 59 audits reviewed, the firm did not inform the audit committee when the communication of all control deficiencies identified during the audit had been made management. In these instances, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 42 Ernst & Young LLP 2024 United States Ernst & Young Global Limited 2025-02-26T00:00:00.000 Part I.B 4 AS 2201 In one of 59 audits reviewed, the firm did not communicate to management, in writing, all control deficiencies identified during the audit. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 42 Ernst & Young LLP 2024 United States Ernst & Young Global Limited 2025-02-26T00:00:00.000 Part I.B 5 AS 2401 In two of 62 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Annually Inspected 42 Ernst & Young LLP 2024 United States Ernst & Young Global Limited 2025-02-26T00:00:00.000 Part I.B 6 AS 3101 In one of 62 audits reviewed, the year the firm began serving consecutively as the company’s auditor that was included in the firm’s audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 42 Ernst & Young LLP 2024 United States Ernst & Young Global Limited 2025-02-26T00:00:00.000 Part I.B 7 AS 3101 In one of 62 audits reviewed, the firm inappropriately determined that a matter was not a critical audit matter even though the matter was communicated to the audit committee and (1) related to an account that was material to the financial statements and (2) involved especially challenging, subjective, or complex auditor judgment. In this instance, the firm was non¬compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 42 Ernst & Young LLP 2024 United States Ernst & Young Global Limited 2025-02-26T00:00:00.000 Part I.B 8 AS 3101 In two of 62 audits reviewed, the firm’s communication of one or more critical audit matters in the audit report included language that was inconsistent with information in the firm’s audit documentation. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 42 Ernst & Young LLP 2024 United States Ernst & Young Global Limited 2025-02-26T00:00:00.000 Part I.B 9 PCAOB Rule 2200 The firm did not file its report on Form 2 by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 2201, Time for Filing of Annual Report. Annually Inspected 42 Ernst & Young LLP 2024 United States Ernst & Young Global Limited 2025-02-26T00:00:00.000 Part I.B 10 PCAOB Rule 3211 In one of 62 audits reviewed, the firm’s report on Form AP included inaccurate information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 185 KPMG LLP 2024 United States KPMG International Cooperative 2025-02-26T00:00:00.000 Part I.B 1 AS 1215 In three of 64 audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances, the firm was non¬compliant with AS 1215, Audit Documentation. Annually Inspected 185 KPMG LLP 2024 United States KPMG International Cooperative 2025-02-26T00:00:00.000 Part I.B 2 AS 1301 In nine of 62 audits reviewed, the firm did not make one or more required communications to the audit committee related to the name, location, and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In one of these audits, the firm did not make another required communication prior to the issuance of the auditor’s report. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 185 KPMG LLP 2024 United States KPMG International Cooperative 2025-02-26T00:00:00.000 Part I.B 2 AS 1301 In nine of 62 audits reviewed, the firm did not make one or more required communications to the audit committee related to the name, location, and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 185 KPMG LLP 2024 United States KPMG International Cooperative 2025-02-26T00:00:00.000 Part I.B 2 AS 1301 In nine of 62 audits reviewed, the firm did not make one or more required communications to the audit committee related to (1) corrected misstatements; and/or (2) certain significant accounting policies and practices. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 185 KPMG LLP 2024 United States KPMG International Cooperative 2025-02-26T00:00:00.000 Part I.B 3 AS 1301 In one of 62 audits reviewed, the firm did not communicate to the audit committee certain significant changes to the significant risks that had initially been identified and communicated to the audit committee and the reasons for such changes. In this instance, the firm was non¬compliant with AS 1301, Communications with Audit Committees. Annually Inspected 185 KPMG LLP 2024 United States KPMG International Cooperative 2025-02-26T00:00:00.000 Part I.B 4 AS 1301 In one of 62 audits reviewed, the firm did not provide a copy of the letter to the audit committee prior to the issuance of the auditor’s report. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Annually Inspected 185 KPMG LLP 2024 United States KPMG International Cooperative 2025-02-26T00:00:00.000 Part I.B 4 AS 1301 In one of 62 audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Annually Inspected 185 KPMG LLP 2024 United States KPMG International Cooperative 2025-02-26T00:00:00.000 Part I.B 4 AS 2805 In one of 62 audits reviewed, the firm did not provide a copy of the letter to the audit committee prior to the issuance of the auditor’s report. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Annually Inspected 185 KPMG LLP 2024 United States KPMG International Cooperative 2025-02-26T00:00:00.000 Part I.B 4 AS 2805 In one of 62 audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Annually Inspected 185 KPMG LLP 2024 United States KPMG International Cooperative 2025-02-26T00:00:00.000 Part I.B 5 AS 2101 In three of 63 audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances, the firm was non-compliant with AS 2101, Audit Planning. Annually Inspected 185 KPMG LLP 2024 United States KPMG International Cooperative 2025-02-26T00:00:00.000 Part I.B 6 AS 2110 In 13 of 63 audits reviewed, the firm did not inquire of, or make all required inquiries of, certain members of management, the internal audit function, and/or others within the company about the risks of material misstatement, including fraud risks. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 185 KPMG LLP 2024 United States KPMG International Cooperative 2025-02-26T00:00:00.000 Part I.B 7 AS 2110 In one of 64 audits reviewed, the firm did not appropriately evaluate certain factors when determining that there were no risks of material misstatement related to a relevant assertion for a significant account and disclosure. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 185 KPMG LLP 2024 United States KPMG International Cooperative 2025-02-26T00:00:00.000 Part I.B 8 AS 2201 In two of 57 audits reviewed, the firm’s audit report on the issuer's financial statements did not include a required paragraph related to the firm’s audit of the issuer’s ICFR. In these instances, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 185 KPMG LLP 2024 United States KPMG International Cooperative 2025-02-26T00:00:00.000 Part I.B 9 AS 2201 In one of 56 audits reviewed, the firm did not inform the audit committee that it had communicated to management, in writing, all control deficiencies identified during the audit. In these instances, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 185 KPMG LLP 2024 United States KPMG International Cooperative 2025-02-26T00:00:00.000 Part I.B 10 AS 3101 In four of 58 audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include one or more matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 238 PricewaterhouseCoopers LLP 2024 United States PricewaterhouseCoopers International Limited 2025-02-26T00:00:00.000 Part I.B 1 AS 1215 In one of 64 audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 238 PricewaterhouseCoopers LLP 2024 United States PricewaterhouseCoopers International Limited 2025-02-26T00:00:00.000 Part I.B 2 AS 1301 In six of 63 audits reviewed, the firm did not make one or more required communications to the audit committee related to (1) the extent to which the auditor planned to use the work of internal auditors; (2) the names, locations, and planned responsibilities of other accounting firms that performed audit procedures in the audit; (3) uncorrected misstatements; (4) the critical accounting policies and practices and/or critical accounting estimates; and/or (5) the firm’s evaluation of the quality of the issuer’s financial reporting. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 238 PricewaterhouseCoopers LLP 2024 United States PricewaterhouseCoopers International Limited 2025-02-26T00:00:00.000 Part I.B 3 AS 1305 In one of 9 audits reviewed, the firm reported in writing to the audit committee that no significant deficiencies were discovered during the audit, even though there is the potential that the limited degree of assurance associated with such reporting will be misunderstood. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Annually Inspected 238 PricewaterhouseCoopers LLP 2024 United States PricewaterhouseCoopers International Limited 2025-02-26T00:00:00.000 Part I.B 4 AS 2101 In three of 64 audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances, the firm was non-compliant with AS 2101, Audit Planning. Annually Inspected 238 PricewaterhouseCoopers LLP 2024 United States PricewaterhouseCoopers International Limited 2025-02-26T00:00:00.000 Part I.B 5 AS 2110 In two of 64 audits reviewed, the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a relevant assertion for certain significant accounts and disclosures. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 238 PricewaterhouseCoopers LLP 2024 United States PricewaterhouseCoopers International Limited 2025-02-26T00:00:00.000 Part I.B 6 AS 2110 In one of 64 audits reviewed, the firm did not evaluate certain information that indicated that fraud risk factors were present and should have been taken into account in identifying and assessing fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 238 PricewaterhouseCoopers LLP 2024 United States PricewaterhouseCoopers International Limited 2025-02-26T00:00:00.000 Part I.B 7 AS 2110 In one of 64 audits reviewed, the firm did not revise its risk assessment related to a significant account and disclosure after obtaining audit evidence during the course of the audit that contradicted the audit evidence on which the firm originally based its risk assessment. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 238 PricewaterhouseCoopers LLP 2024 United States PricewaterhouseCoopers International Limited 2025-02-26T00:00:00.000 Part I.B 8 AS 2201 In one of 54 audits reviewed, the firm did not communicate to management, in writing, all control deficiencies identified during the audit. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 238 PricewaterhouseCoopers LLP 2024 United States PricewaterhouseCoopers International Limited 2025-02-26T00:00:00.000 Part I.B 9 AS 2201 In 18 of 51 audits reviewed, the firm reported in writing to the audit committee that no significant deficiencies were identified during the audit, even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In these instances, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 238 PricewaterhouseCoopers LLP 2024 United States PricewaterhouseCoopers International Limited 2025-02-26T00:00:00.000 Part I.B 10 AS 3101 In three of 64 audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include one or more matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 238 PricewaterhouseCoopers LLP 2024 United States PricewaterhouseCoopers International Limited 2025-02-26T00:00:00.000 Part I.B 11 PCAOB Rule 3211 In four of 64 audits reviewed, the firm’s report on Form AP included inaccurate information or omitted information related to the participation in the audit by certain other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 243 BDO USA, P.C. 2024 United States BDO International Limited 2025-02-26T00:00:00.000 Part I.B 1 AS 1105 In two of 30 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was accurate or complete. In these instances, the firm was non-compliant with AS 1105, Audit Evidence. Annually Inspected 243 BDO USA, P.C. 2024 United States BDO International Limited 2025-02-26T00:00:00.000 Part I.B 2 AS 1301 In 10 of 29 audits reviewed, the firm did not make certain required communications to the audit committee related to uncorrected and/or corrected misstatements. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 243 BDO USA, P.C. 2024 United States BDO International Limited 2025-02-26T00:00:00.000 Part I.B 3 AS 1301 In three of 29 audits reviewed, the firm did not make certain required communications to the audit committee related to the extent to which the firm planned to use the work of the issuer's internal auditors in performing its audits. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 243 BDO USA, P.C. 2024 United States BDO International Limited 2025-02-26T00:00:00.000 Part I.B 4 AS 1301 In two of 28 audits reviewed, the firm did not make certain required communications to the audit committee related to certain critical accounting estimates. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 243 BDO USA, P.C. 2024 United States BDO International Limited 2025-02-26T00:00:00.000 Part I.B 5 AS 2101 In one of 29 audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 2101, Audit Planning. Annually Inspected 243 BDO USA, P.C. 2024 United States BDO International Limited 2025-02-26T00:00:00.000 Part I.B 6 AS 2110 In two of 28 audits reviewed, the firm did not make all required inquiries of management or the internal audit function about fraud risks. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 243 BDO USA, P.C. 2024 United States BDO International Limited 2025-02-26T00:00:00.000 Part I.B 7 AS 2110 In one of 30 audits reviewed, the firm did not evaluate certain information that indicated that fraud risk factors were present and should have been taken into account in identifying and assessing fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 243 BDO USA, P.C. 2024 United States BDO International Limited 2025-02-26T00:00:00.000 Part I.B 8 AS 2110 In one of 30 audits reviewed, the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a relevant assertion for a significant account and disclosure. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 243 BDO USA, P.C. 2024 United States BDO International Limited 2025-02-26T00:00:00.000 Part I.B 9 AS 2401 In two of 30 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, identified fraud risk characteristics but did not perform sufficient procedures to identify all journal entries that had those characteristics. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Annually Inspected 243 BDO USA, P.C. 2024 United States BDO International Limited 2025-02-26T00:00:00.000 Part I.B 10 AS 2401 In one of 30 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not consider certain characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Annually Inspected 243 BDO USA, P.C. 2024 United States BDO International Limited 2025-02-26T00:00:00.000 Part I.B 11 AS 2415 In one of three audits reviewed, the firm included in its audit report an explanatory paragraph intended to describe substantial doubt about the issuer's ability to continue as a going concern, but did not include the phrase "substantial doubt.” In this instance, the firm was non-compliant with AS 2415, Consideration of an Entity's Ability to Continue as a Going Concern. Annually Inspected 243 BDO USA, P.C. 2024 United States BDO International Limited 2025-02-26T00:00:00.000 Part I.B 12 PCAOB Rule 3211 In one of 28 audits reviewed, the firm’s report on Form AP included inaccurate information regarding the issuer CIK number. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 243 BDO USA, P.C. 2024 United States BDO International Limited 2025-02-26T00:00:00.000 Part I.B 13 PCAOB Rule 3524 In one of 28 audits reviewed, the firm did not describe, in writing, to the audit committee the scope of certain permissible tax services and the fee structure for these services. In this instance, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre-Approval of Certain Tax Services. Annually Inspected 243 BDO USA, P.C. 2024 United States BDO International Limited 2025-02-26T00:00:00.000 Part I.B 14 PCAOB Rule 3520 In one of 28 audits reviewed, the firm did not affirm to the audit committee, in writing, that, as of the date of the communication, the firm was independent in compliance with PCAOB Rule 3520, Auditor Independence. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Annually Inspected 248 Grant Thornton LLP 2024 United States Grant Thornton International Limited 2025-02-26T00:00:00.000 Part I.B 1 AS 1301 In three of 26 audits reviewed, the firm did not make a required communication to the audit committee related to (1) significant unusual transactions; (2) the firm’s evaluation of the issuer’s ability to continue as a going concern; or (3) the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 248 Grant Thornton LLP 2024 United States Grant Thornton International Limited 2025-02-26T00:00:00.000 Part I.B 1 AS 1301 In one of 26 audits reviewed, the firm did not make a required communication to the audit committee related to uncorrected misstatements prior to the issuance of the auditor’s report. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 248 Grant Thornton LLP 2024 United States Grant Thornton International Limited 2025-02-26T00:00:00.000 Part I.B 2 AS 2110 In two of 26 audits reviewed, the firm did not inquire of, or make all required inquiries of, certain members of management about the risks of material misstatement, including fraud risks. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 248 Grant Thornton LLP 2024 United States Grant Thornton International Limited 2025-02-26T00:00:00.000 Part I.B 3 AS 2201 In one of 19 audits reviewed, the firm, when evaluating the presentation of the elements that management is required to present in its annual report on ICFR, did not identify and evaluate inaccurate information included in one of the required elements. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 248 Grant Thornton LLP 2024 United States Grant Thornton International Limited 2025-02-26T00:00:00.000 Part I.B 4 AS 2201 In one of 19 audits reviewed, the firm did not communicate to management, in writing, all control deficiencies identified during the audit. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 248 Grant Thornton LLP 2024 United States Grant Thornton International Limited 2025-02-26T00:00:00.000 Part I.B 5 AS 2810 In one of 27 audits reviewed, the firm did not communicate an accumulated misstatement to management on a timely basis to provide management with an opportunity to correct it. In this instance, the firm was non-compliant with AS 2810, Evaluating Audit Results. Annually Inspected 248 Grant Thornton LLP 2024 United States Grant Thornton International Limited 2025-02-26T00:00:00.000 Part I.B 6 AS 3101 In one of 27 audits reviewed, the firm’s audit report omitted one of the issuer’s financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 248 Grant Thornton LLP 2024 United States Grant Thornton International Limited 2025-02-26T00:00:00.000 Part I.B 7 PCAOB Rule 3524 In one of 26 audits reviewed, the firm did not describe, in writing, to the audit committee the scope of certain permissible tax services and the fee structure for these services. In this instance, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre-Approval of Certain Tax Services. Triennially Inspected 317 Freed Maxick CPAs, P.C. 2024 United States 2025-01-30T00:00:00.000 Part I.B 1 AS 1105 In the two audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform procedures to evaluate the reliability of journal entries identified by an external service provider that met the firm's fraud criteria. In these instances, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 483 HoganTaylor LLP 2024 United States 2025-01-30T00:00:00.000 Part I.B 1 AS 1215 In one of two audits reviewed, the firm provided certain services to the issuer but did not document that the audit committee had approved the engagement before the issuer engaged the firm to provide the services. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 483 HoganTaylor LLP 2024 United States 2025-01-30T00:00:00.000 Part I.B 2 AS 1301 In the two audits reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 483 HoganTaylor LLP 2024 United States 2025-01-30T00:00:00.000 Part I.B 3 AS 2401 In one of two audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 483 HoganTaylor LLP 2024 United States 2025-01-30T00:00:00.000 Part I.B 4 AS 3101 In one of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 483 HoganTaylor LLP 2024 United States 2025-01-30T00:00:00.000 Part I.B 5 PCAOB Rule 3211 In one audit, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 844 Moore CPA Limited 2024 Hong Kong 2025-01-30T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the audit committee related to certain (1) significant risks identified through its risk assessment procedures and (2) critical accounting policies and practices. In this instance, the firm was non¬compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 844 Moore CPA Limited 2024 Hong Kong 2025-01-30T00:00:00.000 Part I.B 2 AS 3101 In both audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 844 Moore CPA Limited 2024 Hong Kong 2025-01-30T00:00:00.000 Part I.B 3 AS 3101 In one of two audits reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 844 Moore CPA Limited 2024 Hong Kong 2025-01-30T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In both audits reviewed, the firm's report on Form AP included inaccurate information related to the participation in the audit by an other accounting firm. In these instances, the firm was non¬compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 3686 Adeptus Partners LLC 2024 United States 2025-01-30T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the audit committee related to the results of the audit prior to the issuance of the auditor's report. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 85 KPMG LLP 2023 Canada KPMG International Cooperative 2024-12-19T00:00:00.000 Part I.B 1 AS 1301 In eight of nine audits reviewed, the firm did not make certain required communications to the audit committee related to the name, location, and planned responsibilities of an other accounting firm and/or other persons not employed by the firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 85 KPMG LLP 2023 Canada KPMG International Cooperative 2024-12-19T00:00:00.000 Part I.B 2 AS 2201 In one of nine audits reviewed, the firm's audit report on the issuer's financial statements incorrectly stated that the firm expressed an unqualified opinion on the effectiveness of the issuer's ICFR. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements, and AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion Triennially Inspected 85 KPMG LLP 2023 Canada KPMG International Cooperative 2024-12-19T00:00:00.000 Part I.B 2 AS 3101 In one of nine audits reviewed, the firm's audit report on the issuer's financial statements incorrectly stated that the firm expressed an unqualified opinion on the effectiveness of the issuer's ICFR. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements, and AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion Triennially Inspected 85 KPMG LLP 2023 Canada KPMG International Cooperative 2024-12-19T00:00:00.000 Part I.B 3 AS 3101 In one of nine audits reviewed, the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 85 KPMG LLP 2023 Canada KPMG International Cooperative 2024-12-19T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In two of nine audits reviewed, the firm's report on Form AP either included inaccurate information and/or omitted information related to the participation in the audit by certain other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 207 BPM LLP 2024 United States 2024-12-19T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the audit committee related to the extent to which the firm planned to use the work of the issuer's internal auditors. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 207 BPM LLP 2024 United States 2024-12-19T00:00:00.000 Part I.B 1 AS 3101 In the two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non¬compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 207 BPM LLP 2024 United States 2024-12-19T00:00:00.000 Part I.B 2 AS 3101 In the two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non¬compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 213 Carr, Riggs & Ingram LLC 2024 United States 2024-12-19T00:00:00.000 Part I.B 1 AS 2401 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 344 Wipfli LLP 2023 United States 2024-12-19T00:00:00.000 Part I.B 1 AS 1105 In one audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 344 Wipfli LLP 2023 United States 2024-12-19T00:00:00.000 Part I.B 2 AS 1215 In two of three audits reviewed, the firm provided certain services to the issuer but did not document that the audit committee had approved the engagements before the issuer engaged the firm to provide the services. In these instances, the firm was not compliant with AS 1215, Audit Documentation. Triennially Inspected 344 Wipfli LLP 2023 United States 2024-12-19T00:00:00.000 Part I.B 3 AS 3101 In one audit, the firm's audit report was not addressed to the board of directors or equivalents for companies not organized as corporations. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 344 Wipfli LLP 2023 United States 2024-12-19T00:00:00.000 Part I.B 4 AS 3101 In two of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 344 Wipfli LLP 2023 United States 2024-12-19T00:00:00.000 Part I.B 5 AS 3101 In one audit, the introductory language preceding the firm's communication of critical audit matters in the audit report did not specify that the critical audit matters communicated arose from the "current period" audit of the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 673 Richey, May & Co., LLP 2024 United States 2024-12-19T00:00:00.000 Part I.B 1 PCAOB Rule 2200 In 10 instances, the firm did not file its report on Form 3 by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 2203, Special Reports. Triennially Inspected 686 Forvis Mazars, LLP 2023 United States 2024-12-19T00:00:00.000 Part I.B 1 AS 2401 In two of 10 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 686 Forvis Mazars, LLP 2023 United States 2024-12-19T00:00:00.000 Part I.B 2 AS 3101 In the audit reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 822 Michael T. Studer CPA P.C. 2023 United States 2024-12-19T00:00:00.000 Part I.B 1 AS 1220 In the two audits reviewed, the firm did not obtain the required engagement quality review for the audit. In these instances, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 822 Michael T. Studer CPA P.C. 2023 United States 2024-12-19T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 822 Michael T. Studer CPA P.C. 2023 United States 2024-12-19T00:00:00.000 Part I.B 3 AS 2101 In one of two audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 822 Michael T. Studer CPA P.C. 2023 United States 2024-12-19T00:00:00.000 Part I.B 4 AS 2110 In one of two audits reviewed, the firm did not presume that there was a fraud risk involving improper revenue recognition and did not have an appropriate rationale for how this presumption was overcome. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 822 Michael T. Studer CPA P.C. 2023 United States 2024-12-19T00:00:00.000 Part I.B 5 AS 3101 In one audit, the engagement team did not perform any procedures to comply with the requirements related to critical audit matters. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 1403 PricewaterhouseCoopers Ltd. 2024 Bermuda PricewaterhouseCoopers International Limited 2024-12-19T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not accurately make a required communication to the audit committee related to uncorrected misstatements. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1437 Ernst & Young Han Young 2023 South Korea Ernst & Young Global Limited 2024-12-19T00:00:00.000 Part I.B 1 AS 1215 In one of two audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 2747 JTC Fair Song CPA Firm 2024 China 2024-12-19T00:00:00.000 Part I.B 1 AS 1220 In the audit reviewed, the firm did not obtain the required engagement quality review for the audit. In this instance, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 2747 JTC Fair Song CPA Firm 2024 China 2024-12-19T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not make any of the required communications to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2747 JTC Fair Song CPA Firm 2024 China 2024-12-19T00:00:00.000 Part I.B 3 AS 1305 In the audit reviewed, the firm did not provide to management and the audit committee the required communications in writing of material weaknesses identified during the audit. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 2747 JTC Fair Song CPA Firm 2024 China 2024-12-19T00:00:00.000 Part I.B 4 AS 3101 In the audit reviewed, the engagement team did not perform any procedures to comply with the requirements related to critical audit matters. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report. Triennially Inspected 2747 JTC Fair Song CPA Firm 2024 China 2024-12-19T00:00:00.000 Part I.B 5 PCAOB Rule 2200 The firm did not file its annual reports on Form 2 for three years. In these instances, the firm was non-compliant with PCAOB Rule 2200, Annual Report. Triennially Inspected 2747 JTC Fair Song CPA Firm 2024 China 2024-12-19T00:00:00.000 Part I.B 6 PCAOB Rule 2200 In one instance, the firm did not file its report on Form 3 by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 2203, Special Reports. Triennially Inspected 2747 JTC Fair Song CPA Firm 2024 China 2024-12-19T00:00:00.000 Part I.B 7 PCAOB Rule 3211 In the audit reviewed and in one other audit, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2747 JTC Fair Song CPA Firm 2024 China 2024-12-19T00:00:00.000 Part I.B 8 PCAOB Rule 3526 In the audit reviewed, the firm did not provide the audit committee with the required independence communications. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 5270 Grant Thornton Auditores Independentes Ltda 2024 Brazil Grant Thornton International Limited 2024-12-19T00:00:00.000 Part I.B 1 AS 1015 In one of two audits reviewed, the firm did not exercise due professional care when planning and performing the audit because it did not obtain an engagement quality review for the audit as instructed by the principal auditor. In this instance, the firm was non-compliant with AS 1015, Due Professional Care in the Performance of Work. Triennially Inspected 5270 Grant Thornton Auditores Independentes Ltda 2024 Brazil Grant Thornton International Limited 2024-12-19T00:00:00.000 Part I.B 2 AS 1301 In one audit reviewed, the firm did not establish an understanding of the terms of the audit engagement with the audit committee, record such understanding in an engagement letter, and provide the engagement letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5270 Grant Thornton Auditores Independentes Ltda 2024 Brazil Grant Thornton International Limited 2024-12-19T00:00:00.000 Part I.B 3 AS 2401 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 5270 Grant Thornton Auditores Independentes Ltda 2024 Brazil Grant Thornton International Limited 2024-12-19T00:00:00.000 Part I.B 4 AS 3101 In one audit reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6722 SRCO, C.P.A., Professional Corporation 2024 United States 2024-12-19T00:00:00.000 Part I.B 1 AS 1215 In the audit reviewed, the firm provided certain services to the issuer but did not document that the audit committee had approved the engagement before the issuer engaged the firm to provide the services. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6849 Hudgens CPA, PLLC 2024 United States 2024-12-19T00:00:00.000 Part I.B 1 AS 1215 In the audit reviewed, the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the reason for adding it. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6849 Hudgens CPA, PLLC 2024 United States 2024-12-19T00:00:00.000 Part I.B 2 AS 1220 In the audit reviewed, the individual who performed the engagement quality review was an employee of the firm who was not a partner or an individual in an equivalent position. In these instances, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 6849 Hudgens CPA, PLLC 2024 United States 2024-12-19T00:00:00.000 Part I.B 2 AS 1220 In two other audits, the individual who performed the engagement quality review was an employee of the firm who was not a partner or an individual in an equivalent position. In these instances, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 6849 Hudgens CPA, PLLC 2024 United States 2024-12-19T00:00:00.000 Part I.B 3 AS 2110 In the audit reviewed, the firm did not inquire of others within the company about the risks of material misstatement, including fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6849 Hudgens CPA, PLLC 2024 United States 2024-12-19T00:00:00.000 Part I.B 4 AS 2110 In the audit reviewed, the firm did not identify and assess the risks of material misstatement related to certain significant accounts and disclosures. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6849 Hudgens CPA, PLLC 2024 United States 2024-12-19T00:00:00.000 Part I.B 5 AS 3101 In one audit, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6849 Hudgens CPA, PLLC 2024 United States 2024-12-19T00:00:00.000 Part I.B 6 PCAOB Rule 3211 In four audits, the firm did not file one or more reports on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 572 Weinberg & Company, P.A. 2023 United States 2024-12-05T00:00:00.000 Part I.B 1 AS 1215 In two of three audits reviewed, the firm provided certain services to the issuer but did not document that the audit committee had approved the engagement before the issuer engaged the firm to provide the services. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 572 Weinberg & Company, P.A. 2023 United States 2024-12-05T00:00:00.000 Part I.B 2 AS 1301 In the three audits reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 572 Weinberg & Company, P.A. 2023 United States 2024-12-05T00:00:00.000 Part I.B 3 AS 2401 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 572 Weinberg & Company, P.A. 2023 United States 2024-12-05T00:00:00.000 Part I.B 4 AS 2401 In two of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 572 Weinberg & Company, P.A. 2023 United States 2024-12-05T00:00:00.000 Part I.B 5 AS 3101 In one of three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 572 Weinberg & Company, P.A. 2023 United States 2024-12-05T00:00:00.000 Part I.B 6 AS 3101 In one of three audits reviewed, the engagement team did not take into account certain required factors in determining whether or not certain matters were critical audit matters. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 876 PricewaterhouseCoopers LLP 2023 United Kingdom PricewaterhouseCoopers International Limited 2024-12-05T00:00:00.000 Part I.B 1 AS 1015 In one audit, the firm did not adequately plan the audit to ensure that an unregistered firm that played a role in the audit would not violate the Act and PCAOB Rule 2100, Registration Requirements for Public Accounting Firms, by playing a substantial role. In this instance, the firm was non-compliant with AS 1015, Due Professional Care in the Performance of Work, and AS 2101, Audit Planning Triennially Inspected 876 PricewaterhouseCoopers LLP 2023 United Kingdom PricewaterhouseCoopers International Limited 2024-12-05T00:00:00.000 Part I.B 1 AS 2101 In one audit, the firm did not adequately plan the audit to ensure that an unregistered firm that played a role in the audit would not violate the Act and PCAOB Rule 2100, Registration Requirements for Public Accounting Firms, by playing a substantial role. In this instance, the firm was non-compliant with AS 1015, Due Professional Care in the Performance of Work, and AS 2101, Audit Planning Triennially Inspected 1193 Deloitte Ireland LLP 2024 Ireland Deloitte Touche Tohmatsu Limited 2024-12-05T00:00:00.000 Part I.B 1 AS 1301 In one audit reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1193 Deloitte Ireland LLP 2024 Ireland Deloitte Touche Tohmatsu Limited 2024-12-05T00:00:00.000 Part I.B 2 PCAOB Rule 2200 In one instance, the firm did not file its report on Form 3 by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 2203, Special Reports. Triennially Inspected 32 Armanino LLP 2023 United States 2024-11-21T00:00:00.000 Part I.B 1 AS 1105 In two of four audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In these instances, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 32 Armanino LLP 2023 United States 2024-11-21T00:00:00.000 Part I.B 2 AS 1215 In two of four audits reviewed, the firm provided certain services to the issuer but did not document that the audit committee had approved the engagements before the issuer engaged the firm to provide the services. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 32 Armanino LLP 2023 United States 2024-11-21T00:00:00.000 Part I.B 3 AS 1301 In three of four audits reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In two of these audits, the firm did not make a required communication to the audit committee related to the nature and extent of specialized skill or knowledge needed to perform the planned audit procedures or evaluate the audit results related to significant risks. In one of these audits, the firm did not make required communications to the audit committee related to an overview of the overall audit strategy. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 32 Armanino LLP 2023 United States 2024-11-21T00:00:00.000 Part I.B 3 AS 1301 In three of four audits reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In two of these audits, the firm did not make a required communication to the audit committee related to the nature and extent of specialized skill or knowledge needed to perform the planned audit procedures or evaluate the audit results related to significant risks. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 32 Armanino LLP 2023 United States 2024-11-21T00:00:00.000 Part I.B 3 AS 1301 In three of four audits reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 32 Armanino LLP 2023 United States 2024-11-21T00:00:00.000 Part I.B 4 AS 1301 In one of four audits reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 32 Armanino LLP 2023 United States 2024-11-21T00:00:00.000 Part I.B 5 AS 1301 In one of four audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 32 Armanino LLP 2023 United States 2024-11-21T00:00:00.000 Part I.B 5 AS 2805 In one of four audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 32 Armanino LLP 2023 United States 2024-11-21T00:00:00.000 Part I.B 6 AS 2101 In two of four audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 32 Armanino LLP 2023 United States 2024-11-21T00:00:00.000 Part I.B 7 AS 2110 In one of four audits reviewed, the firm did not inquire of the audit committee about the risks of material misstatement, including fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 32 Armanino LLP 2023 United States 2024-11-21T00:00:00.000 Part I.B 8 AS 3101 In one audit reviewed, the firm's audit report did not state the year the firm began serving consecutively as the company's auditor. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 32 Armanino LLP 2023 United States 2024-11-21T00:00:00.000 Part I.B 9 AS 3101 In three of three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include one or more matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 32 Armanino LLP 2023 United States 2024-11-21T00:00:00.000 Part I.B 10 PCAOB Rule 3211 In two of four audits reviewed, the firm's report on Form AP either omitted or included inaccurate information regarding the issuer CIK number. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 32 Armanino LLP 2023 United States 2024-11-21T00:00:00.000 Part I.B 10 PCAOB Rule 3211 In two other audits reviewed, the firm's report on Form AP omitted information related to the participation in the audit by other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 32 Armanino LLP 2023 United States 2024-11-21T00:00:00.000 Part I.B 11 PCAOB Rule 3526 In one audit, the firm described in writing to the audit committee certain relationships that may have been reasonably thought to bear on the firm's independence but then affirmed that it was independent in compliance with PCAOB Rule 3520, Auditor Independence. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 136 Berry, Dunn, McNeil & Parker, LLC 2024 United States 2024-11-21T00:00:00.000 Part I.B 1 AS 1105 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 136 Berry, Dunn, McNeil & Parker, LLC 2024 United States 2024-11-21T00:00:00.000 Part I.B 2 AS 2401 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In addition, the firm did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 374 WSRP, LLC 2024 United States 2024-11-21T00:00:00.000 Part I.B 1 AS 1105 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 374 WSRP, LLC 2024 United States 2024-11-21T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit. In this instance, the firm was non¬compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 374 WSRP, LLC 2024 United States 2024-11-21T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In the audit reviewed, the firm's report on Form AP included inaccurate information related to the participation in the audit by other accounting firms. In addition, the firm's subsequent report on Form AP for a dual-dated audit report included inaccurate information related to the engagement partner and omitted information related to the participation in the audit by other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 569 MSL, P.A. 2024 United States 2024-11-21T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of an other person not employed by the firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 569 MSL, P.A. 2024 United States 2024-11-21T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the audit committee related to (1) significant accounting policies and practices and (2) certain critical accounting policies and practices and certain critical accounting estimates. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 569 MSL, P.A. 2024 United States 2024-11-21T00:00:00.000 Part I.B 3 AS 3101 In one of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 569 MSL, P.A. 2024 United States 2024-11-21T00:00:00.000 Part I.B 4 AS 3101 In one of two audits reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was noncompliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 717 MSPC, Certified Public Accountants and Advisors, A Professional Corporation 2024 United States 2024-11-21T00:00:00.000 Part I.B 1 AS 1105 In both audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform procedures to evaluate the reliability of the population of journal entries identified by an external service provider that met the firm's fraud criteria. In these instances, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 717 MSPC, Certified Public Accountants and Advisors, A Professional Corporation 2024 United States 2024-11-21T00:00:00.000 Part I.B 2 AS 1105 In one of two audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud for certain subsidiaries, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 717 MSPC, Certified Public Accountants and Advisors, A Professional Corporation 2024 United States 2024-11-21T00:00:00.000 Part I.B 3 AS 1301 In one of two audits reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 717 MSPC, Certified Public Accountants and Advisors, A Professional Corporation 2024 United States 2024-11-21T00:00:00.000 Part I.B 4 AS 1301 In one of two audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee prior to the issuance of the auditor's report. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 717 MSPC, Certified Public Accountants and Advisors, A Professional Corporation 2024 United States 2024-11-21T00:00:00.000 Part I.B 4 AS 2805 In one of two audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee prior to the issuance of the auditor's report. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 717 MSPC, Certified Public Accountants and Advisors, A Professional Corporation 2024 United States 2024-11-21T00:00:00.000 Part I.B 5 AS 2201 In one audit, the firm did not communicate, in writing, to management and the audit committee all significant deficiencies identified during the audit. In this instance, the firm was non¬compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 717 MSPC, Certified Public Accountants and Advisors, A Professional Corporation 2024 United States 2024-11-21T00:00:00.000 Part I.B 6 AS 2201 In one audit, the firm did not communicate to management, in writing, all control deficiencies identified during the audit and inform the audit committee when such communication had been made. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 717 MSPC, Certified Public Accountants and Advisors, A Professional Corporation 2024 United States 2024-11-21T00:00:00.000 Part I.B 7 AS 2201 In one audit, the firm did not modify its audit report to state that a material weakness had been identified but not included in management's assessment. In addition, in this audit, the firm did not communicate in writing to the audit committee that the material weakness was not disclosed or identified as a material weakness in management's assessment. In these instances, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 717 MSPC, Certified Public Accountants and Advisors, A Professional Corporation 2024 United States 2024-11-21T00:00:00.000 Part I.B 8 AS 2401 In both audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 717 MSPC, Certified Public Accountants and Advisors, A Professional Corporation 2024 United States 2024-11-21T00:00:00.000 Part I.B 9 AS 3101 In one of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 717 MSPC, Certified Public Accountants and Advisors, A Professional Corporation 2024 United States 2024-11-21T00:00:00.000 Part I.B 10 AS 3101 In one of two audits reviewed, the firm's communication of certain critical audit matters in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 717 MSPC, Certified Public Accountants and Advisors, A Professional Corporation 2024 United States 2024-11-21T00:00:00.000 Part I.B 11 PCAOB Rule 3211 In one audit, the firm did not file its report on Form AP by the relevant deadline. In addition, in this audit, the firm's report on Form AP included inaccurate information related to the participation in the audit by an other accounting firm. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 718 Kerber, Eck & Braeckel LLP 2024 United States 2024-11-21T00:00:00.000 Part I.B 1 AS 1105 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 718 Kerber, Eck & Braeckel LLP 2024 United States 2024-11-21T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not make a required communication to the audit committee related to the timing of the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 718 Kerber, Eck & Braeckel LLP 2024 United States 2024-11-21T00:00:00.000 Part I.B 3 AS 1305 In the audit reviewed, the firm communicated in writing to the audit committee that there were no significant deficiencies identified during the audit. In this instance, the firm was non¬compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 1171 WWC, P.C. 2023 United States 2024-11-21T00:00:00.000 Part I.B 1 AS 1215 In two of five audits reviewed, the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added, the name of the person who prepared the additional documentation, and the reason for adding it. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1171 WWC, P.C. 2023 United States 2024-11-21T00:00:00.000 Part I.B 2 AS 1301 In three of five audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 1171 WWC, P.C. 2023 United States 2024-11-21T00:00:00.000 Part I.B 2 AS 2805 In three of five audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 1171 WWC, P.C. 2023 United States 2024-11-21T00:00:00.000 Part I.B 3 AS 1301 In one of five audits reviewed, the firm did not make certain required communications to the audit committee related to an overview of the overall audit strategy and corrected misstatements. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1171 WWC, P.C. 2023 United States 2024-11-21T00:00:00.000 Part I.B 4 AS 2810 In one of five audits reviewed, the firm did not communicate an accumulated misstatement to management on a timely basis to provide management with an opportunity to correct it. In this instance, the firm was non-compliant with AS 2810, Evaluating Audit Results. Triennially Inspected 1171 WWC, P.C. 2023 United States 2024-11-21T00:00:00.000 Part I.B 5 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1171 WWC, P.C. 2023 United States 2024-11-21T00:00:00.000 Part I.B 6 PCAOB Rule 3211 In two audits, the firm's report on Form AP included inaccurate information regarding the issuer CIK number or state of the firm's office issuing the audit report. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1180 Deloitte Haskins & Sells LLP 2024 India Deloitte Touche Tohmatsu Limited 2024-11-21T00:00:00.000 Part I.B 1 AS 2401 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 1227 BDO Canada LLP 2023 Canada BDO International Limited 2024-11-21T00:00:00.000 Part I.B 1 AS 1105 In two of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In these instances, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 1227 BDO Canada LLP 2023 Canada BDO International Limited 2024-11-21T00:00:00.000 Part I.B 2 AS 2401 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 1227 BDO Canada LLP 2023 Canada BDO International Limited 2024-11-21T00:00:00.000 Part I.B 3 AS 2401 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 1227 BDO Canada LLP 2023 Canada BDO International Limited 2024-11-21T00:00:00.000 Part I.B 4 AS 2810 In one of three audits reviewed, the firm did not communicate all accumulated misstatements to management on a timely basis to provide management with an opportunity to correct them. In this instance, the firm was non-compliant with AS 2810, Evaluating Audit Results. Triennially Inspected 1432 BDO Bedrijfsrevisoren - BDO Reviseurs d'Entreprises 2023 Belgium BDO International Limited 2024-11-21T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the audit committee related to the name, location, and planned responsibilities of other accounting firms that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1432 BDO Bedrijfsrevisoren - BDO Reviseurs d'Entreprises 2023 Belgium BDO International Limited 2024-11-21T00:00:00.000 Part I.B 2 AS 1301 In two of two audits reviewed, the firm inaccurately communicated to the audit committee that none of the uncorrected misstatements could potentially cause future-period financial statements to be materially misstated, rather than communicating that the uncorrected misstatements or matters underlying those uncorrected misstatements could potentially cause future-period financial statements to be materially misstated. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1432 BDO Bedrijfsrevisoren - BDO Reviseurs d'Entreprises 2023 Belgium BDO International Limited 2024-11-21T00:00:00.000 Part I.B 3 AS 2110 In two of two audits reviewed, the firm did not make certain inquiries of management about fraud risks. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1432 BDO Bedrijfsrevisoren - BDO Reviseurs d'Entreprises 2023 Belgium BDO International Limited 2024-11-21T00:00:00.000 Part I.B 4 AS 2110 In one of two audits reviewed, the firm did not inquire of others within the company about fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6258 Mac Accounting Group & CPAs, LLP 2024 United States 2024-11-21T00:00:00.000 Part I.B 1 AS 1215 In one of two audits reviewed, the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added, the name of the person who prepared the additional documentation, and the reason for adding it. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6258 Mac Accounting Group & CPAs, LLP 2024 United States 2024-11-21T00:00:00.000 Part I.B 2 AS 1301 In both audits reviewed, the firm did not make certain required communications to the audit committee related to the name, location, and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6258 Mac Accounting Group & CPAs, LLP 2024 United States 2024-11-21T00:00:00.000 Part I.B 3 AS 3101 In both audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In addition, in both audits, the engagement team did not take into account certain required factors in determining whether or not certain matters were critical audit matters. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 116 Delap LLP 2024 United States 2024-10-24T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make certain required communications to the audit committee related to the firm's evaluation of the quality of the issuer's financial reporting. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 178 Semple, Marchal & Cooper, LLP 2024 United States 2024-10-24T00:00:00.000 Part I.B 1 AS 1105 In the two audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In these instances, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 298 Ham, Langston & Brezina, LLP 2024 United States 2024-10-24T00:00:00.000 Part I.B 1 AS 1105 In one of two audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 298 Ham, Langston & Brezina, LLP 2024 United States 2024-10-24T00:00:00.000 Part I.B 2 AS 3101 In one of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 367 SingerLewak LLP 2024 United States 2024-10-24T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one audit, the firm's report on Form AP included inaccurate information regarding the audit report date. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 367 SingerLewak LLP 2024 United States 2024-10-24T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one audit, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 468 Rose, Snyder & Jacobs LLP 2023 United States 2024-10-24T00:00:00.000 Part I.B 1 AS 1215 In both audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 468 Rose, Snyder & Jacobs LLP 2023 United States 2024-10-24T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 468 Rose, Snyder & Jacobs LLP 2023 United States 2024-10-24T00:00:00.000 Part I.B 3 AS 2110 In one of two audits reviewed, the firm did not inquire of the internal audit function about the risks of material misstatement. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 871 Crowe PR PSC 2024 United States 2024-10-24T00:00:00.000 Part I.B 1 AS 1105 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 871 Crowe PR PSC 2024 United States 2024-10-24T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 871 Crowe PR PSC 2024 United States 2024-10-24T00:00:00.000 Part I.B 2 AS 2805 In the audit reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 871 Crowe PR PSC 2024 United States 2024-10-24T00:00:00.000 Part I.B 3 AS 2401 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In addition, the firm did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 871 Crowe PR PSC 2024 United States 2024-10-24T00:00:00.000 Part I.B 4 PCAOB Rule 3526 In the audit reviewed, the firm did not provide the audit committee the required independence communications. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 1273 KPMG Auditores Consultores Limitada 2023 Chile KPMG International Cooperative 2024-10-24T00:00:00.000 Part I.B 1 AS 1015 In one of two audits reviewed, the firm did not exercise due professional care when planning and performing the audit because it did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 1015, Due Professional Care in the Performance of Work. Triennially Inspected 1273 KPMG Auditores Consultores Limitada 2023 Chile KPMG International Cooperative 2024-10-24T00:00:00.000 Part I.B 2 AS 1301 In one audit reviewed, the firm did not make certain required communications to the audit committee related to the name, location, and planned responsibilities of an other accounting firm and other persons not employed by the firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1273 KPMG Auditores Consultores Limitada 2023 Chile KPMG International Cooperative 2024-10-24T00:00:00.000 Part I.B 3 AS 2101 In one audit reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 1273 KPMG Auditores Consultores Limitada 2023 Chile KPMG International Cooperative 2024-10-24T00:00:00.000 Part I.B 4 AS 2110 In two of three audits reviewed, the firm did not inquire of certain management about the risks of material misstatement, including fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1273 KPMG Auditores Consultores Limitada 2023 Chile KPMG International Cooperative 2024-10-24T00:00:00.000 Part I.B 5 PCAOB Rule 3211 In one audit reviewed, the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2230 Fiondella, Milone & LaSaracina LLP 2024 United States 2024-10-24T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make a required communication to the audit committee related to the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2230 Fiondella, Milone & LaSaracina LLP 2024 United States 2024-10-24T00:00:00.000 Part I.B 2 AS 2101 In the audit reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 2230 Fiondella, Milone & LaSaracina LLP 2024 United States 2024-10-24T00:00:00.000 Part I.B 3 AS 2810 In the audit reviewed, the firm did not communicate all accumulated misstatements to management on a timely basis to provide management with an opportunity to correct them. In this instance, the firm was non-compliant with AS 2810, Evaluating Audit Results. Triennially Inspected 2230 Fiondella, Milone & LaSaracina LLP 2024 United States 2024-10-24T00:00:00.000 Part I.B 4 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 2230 Fiondella, Milone & LaSaracina LLP 2024 United States 2024-10-24T00:00:00.000 Part I.B 5 PCAOB Rule 3211 In three audits, the firm's report on Form AP included inaccurate information regarding the issuer name. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 5867 HHC 2024 United States 2024-10-24T00:00:00.000 Part I.B 1 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report. Triennially Inspected 5968 Olayinka Oyebola & Co (Chartered Accountants) 2023 Nigeria 2024-10-24T00:00:00.000 Part I.B 1 AS 1220 In the three audits reviewed, the engagement quality reviewer did not complete their review, and as a result, the firm did not obtain the engagement quality reviewer's concurring approval of issuance of the audit report. In these instances, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 5968 Olayinka Oyebola & Co (Chartered Accountants) 2023 Nigeria 2024-10-24T00:00:00.000 Part I.B 2 AS 1301 In one of three audits reviewed, the firm did not make certain required communications to the audit committee related to certain critical accounting policies and practices and certain critical accounting estimates. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5968 Olayinka Oyebola & Co (Chartered Accountants) 2023 Nigeria 2024-10-24T00:00:00.000 Part I.B 2 AS 1301 In two of three audits reviewed, the firm did not make certain required communications to the audit committee related to the critical accounting policies and practices and critical accounting estimates. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5968 Olayinka Oyebola & Co (Chartered Accountants) 2023 Nigeria 2024-10-24T00:00:00.000 Part I.B 3 AS 1301 In the three audits reviewed, the firm did not make certain required communications to the audit committee related to (1) significant accounting policies and practices and (2) the firm's evaluation of the quality of the issuer's financial reporting. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5968 Olayinka Oyebola & Co (Chartered Accountants) 2023 Nigeria 2024-10-24T00:00:00.000 Part I.B 4 AS 1301 In one of three audits reviewed, the firm did not make a required communication to the audit committee related to corrected misstatements. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5968 Olayinka Oyebola & Co (Chartered Accountants) 2023 Nigeria 2024-10-24T00:00:00.000 Part I.B 5 AS 1305 In one of three audits reviewed, the firm did not evaluate whether certain identified material misstatements resulted from control deficiencies and whether any such control deficiencies individually, or in combination, represented a material weakness or significant deficiency that required communication to management and the audit committee. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 5968 Olayinka Oyebola & Co (Chartered Accountants) 2023 Nigeria 2024-10-24T00:00:00.000 Part I.B 6 AS 1305 In one of three audits reviewed, the firm did not evaluate whether control deficiencies individually, or in combination, represented a material weakness or significant deficiency that required communication to management and the audit committee. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 5968 Olayinka Oyebola & Co (Chartered Accountants) 2023 Nigeria 2024-10-24T00:00:00.000 Part I.B 7 AS 1305 In one of three audits reviewed, the firm did not provide to management and the audit committee the required communications in writing of all material weaknesses identified during the audit. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 5968 Olayinka Oyebola & Co (Chartered Accountants) 2023 Nigeria 2024-10-24T00:00:00.000 Part I.B 8 AS 2110 In two of three audits, the firm did not hold a discussion among the key engagement team members about the potential for material misstatement due to fraud. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 5968 Olayinka Oyebola & Co (Chartered Accountants) 2023 Nigeria 2024-10-24T00:00:00.000 Part I.B 9 AS 2110 In one of three audits reviewed, the firm did not identify and assess the risks of material misstatement at the assertion level for the significant accounts and disclosures it identified. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 5968 Olayinka Oyebola & Co (Chartered Accountants) 2023 Nigeria 2024-10-24T00:00:00.000 Part I.B 10 AS 2110 In one of three audits reviewed, the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a significant account. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 5968 Olayinka Oyebola & Co (Chartered Accountants) 2023 Nigeria 2024-10-24T00:00:00.000 Part I.B 11 AS 2110 In the three audits reviewed, the firm did not presume that there was a fraud risk involving improper revenue recognition and did not have an appropriate rationale for how this presumption was overcome. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 5968 Olayinka Oyebola & Co (Chartered Accountants) 2023 Nigeria 2024-10-24T00:00:00.000 Part I.B 12 AS 2110 In the three audits reviewed, the firm did not identify a fraud risk related to the risk of management override of controls. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 5968 Olayinka Oyebola & Co (Chartered Accountants) 2023 Nigeria 2024-10-24T00:00:00.000 Part I.B 13 AS 3101 In one audit, the firm's audit reports omitted one of the issuer's financial statements and did not include the section title "Opinion on the Financial Statements." In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 5968 Olayinka Oyebola & Co (Chartered Accountants) 2023 Nigeria 2024-10-24T00:00:00.000 Part I.B 14 AS 3101 In the three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 5968 Olayinka Oyebola & Co (Chartered Accountants) 2023 Nigeria 2024-10-24T00:00:00.000 Part I.B 15 AS 3101 In one of three audits reviewed, the engagement team determined that there were no critical audit matters, but did not include the required language, and the appropriate title, in the auditor's report. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 5968 Olayinka Oyebola & Co (Chartered Accountants) 2023 Nigeria 2024-10-24T00:00:00.000 Part I.B 16 PCAOB Rule 3211 In the three audits reviewed, the firm did not file one or more reports on Form AP by the relevant deadline. In addition, all of these reports on Form AP included inaccurate information regarding the opinion city. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 5968 Olayinka Oyebola & Co (Chartered Accountants) 2023 Nigeria 2024-10-24T00:00:00.000 Part I.B 17 PCAOB Rule 3526 In the three audits reviewed, the firm's independence communications with the audit committee inaccurately described the professional standards related to required communications. In these instances, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 5968 Olayinka Oyebola & Co (Chartered Accountants) 2023 Nigeria 2024-10-24T00:00:00.000 Part I.B 18 PCAOB Rule 3526 In the three audits reviewed, the firm did not sufficiently provide the audit committee the required independence communications because it did not affirm that it was independent. In these instances, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 5968 Olayinka Oyebola & Co (Chartered Accountants) 2023 Nigeria 2024-10-24T00:00:00.000 Part I.B 18 PCAOB Rule 3526 In the three audits reviewed, the firm did not sufficiently provide the audit committee the required independence communications because it did not affirm that it was independent. In addition, in two of these audits, the firm communicated that it was not aware of any relationships that may have been reasonably thought to bear on the independence of the firm for the year under audit, rather than as of the date of the communication. In these instances, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 392 Wolf & Company, P.C. 2024 United States 2024-09-27T00:00:00.000 Part I.B 1 AS 2401 In one of two audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 587 RBSM LLP 2023 United States 2024-09-27T00:00:00.000 Part I.B 1 AS 1215 In one of five audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 587 RBSM LLP 2023 United States 2024-09-27T00:00:00.000 Part I.B 2 AS 1301 In two of five audits reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 587 RBSM LLP 2023 United States 2024-09-27T00:00:00.000 Part I.B 3 AS 2101 In two of five audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 587 RBSM LLP 2023 United States 2024-09-27T00:00:00.000 Part I.B 4 AS 2401 In one of five audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 587 RBSM LLP 2023 United States 2024-09-27T00:00:00.000 Part I.B 5 AS 2401 In one of five audits reviewed, the firm did not perform a retrospective review of an accounting estimate affecting significant accounts and disclosures to determine whether management's judgments and assumptions related to this estimate indicated possible bias on the part of management. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 587 RBSM LLP 2023 United States 2024-09-27T00:00:00.000 Part I.B 6 AS 3101 In four of five audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 587 RBSM LLP 2023 United States 2024-09-27T00:00:00.000 Part I.B 7 AS 3101 In one of five audits reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 587 RBSM LLP 2023 United States 2024-09-27T00:00:00.000 Part I.B 8 AS 3101 In one audit, the firm's communication of critical audit matters in the audit report did not describe for a matter the principal considerations that led the firm to determine that the matter was a critical audit matter. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 587 RBSM LLP 2023 United States 2024-09-27T00:00:00.000 Part I.B 9 AS 3101 In one of five audits reviewed, the firm did not perform a retrospective review of an accounting estimate affecting significant accounts and disclosures to determine whether management's judgments and assumptions related to this estimate indicated possible bias on the part of management. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 587 RBSM LLP 2023 United States 2024-09-27T00:00:00.000 Part I.B 10 PCAOB Rule 3211 In one audit, the firm did not document the computation of total audit hours and the method used to estimate hours incurred by other auditors. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 613 Yount, Hyde & Barbour, P.C. 2024 United States 2024-09-27T00:00:00.000 Part I.B 1 AS 2401 In one of two audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 613 Yount, Hyde & Barbour, P.C. 2024 United States 2024-09-27T00:00:00.000 Part I.B 2 AS 3101 In the two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 989 Richter S.E.N.C.R.L./LLP 2024 Canada 2024-09-27T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the audit committee related to an uncorrected misstatement. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 989 Richter S.E.N.C.R.L./LLP 2024 Canada 2024-09-27T00:00:00.000 Part I.B 2 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1013 Urish Popeck & Company, LLC 2023 United States 2024-09-27T00:00:00.000 Part I.B 1 AS 3101 In one audit, the firm's audit report did not include a statement indicating that the financial statements included the related notes. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1088 Deloitte & Co. S.A. 2023 Argentina Deloitte Touche Tohmatsu Limited 2024-09-27T00:00:00.000 Part I.B 1 AS 1015 In one of two audits reviewed, the firm did not exercise due professional care when planning and performing the audit because it did not perform procedures as instructed to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 1015, Due Professional Care in the Performance of Work. Triennially Inspected 1103 Samil PricewaterhouseCoopers 2023 South Korea PricewaterhouseCoopers International Limited 2024-09-27T00:00:00.000 Part I.B 1 AS 3101 In one of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1297 KPMG Audit Limited 2023 Bermuda KPMG International Cooperative 2024-09-27T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not make a certain required communication to the audit committee related to the name, location, and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1297 KPMG Audit Limited 2023 Bermuda KPMG International Cooperative 2024-09-27T00:00:00.000 Part I.B 2 AS 2101 In the two audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 1297 KPMG Audit Limited 2023 Bermuda KPMG International Cooperative 2024-09-27T00:00:00.000 Part I.B 3 AS 3101 In one of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include a matter that was communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1297 KPMG Audit Limited 2023 Bermuda KPMG International Cooperative 2024-09-27T00:00:00.000 Part I.B 4 PCAOB Rule 3526 In one of two audits reviewed, the firm did not provide the audit committee the required independence communications. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 2866 Accuity LLP 2024 United States 2024-09-27T00:00:00.000 Part I.B 1 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 3487 AUDIT ALLIANCE LLP 2023 Singapore 2024-09-27T00:00:00.000 Part I.B 1 AS 1301 In two of three audits reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 3487 AUDIT ALLIANCE LLP 2023 Singapore 2024-09-27T00:00:00.000 Part I.B 2 AS 1301 In one of three audits reviewed, the firm inaccurately communicated to the audit committee that it identified uncorrected misstatements and misstatements that the issuer corrected. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 3487 AUDIT ALLIANCE LLP 2023 Singapore 2024-09-27T00:00:00.000 Part I.B 3 AS 1301 In one of three audits reviewed, the firm did not make a required communication to the audit committee related to the firm's evaluation of the issuer's ability to continue as a going concern. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 3487 AUDIT ALLIANCE LLP 2023 Singapore 2024-09-27T00:00:00.000 Part I.B 4 AS 1301 In one of three audits reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 3487 AUDIT ALLIANCE LLP 2023 Singapore 2024-09-27T00:00:00.000 Part I.B 5 AS 1301 In one of three audits reviewed, the firm did not provide or discuss with the audit committee a draft of the firm's audit report. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 3487 AUDIT ALLIANCE LLP 2023 Singapore 2024-09-27T00:00:00.000 Part I.B 6 AS 1301 In one of three audits reviewed, the firm did not provide or discuss with the audit committee a draft of the firm's audit report. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 3487 AUDIT ALLIANCE LLP 2023 Singapore 2024-09-27T00:00:00.000 Part I.B 7 AS 1301 In two of three audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 3487 AUDIT ALLIANCE LLP 2023 Singapore 2024-09-27T00:00:00.000 Part I.B 7 AS 2805 In two of three audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 3487 AUDIT ALLIANCE LLP 2023 Singapore 2024-09-27T00:00:00.000 Part I.B 8 AS 1305 In one of three audits reviewed, the firm did not provide to management and the audit committee the required communications in writing of all material weaknesses identified during the audit. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements Triennially Inspected 3487 AUDIT ALLIANCE LLP 2023 Singapore 2024-09-27T00:00:00.000 Part I.B 9 AS 2110 In one of three audits reviewed, the firm did not inquire of the audit committee about the risks of material misstatement, including fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 3487 AUDIT ALLIANCE LLP 2023 Singapore 2024-09-27T00:00:00.000 Part I.B 10 AS 3101 In the three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 3487 AUDIT ALLIANCE LLP 2023 Singapore 2024-09-27T00:00:00.000 Part I.B 11 AS 3101 In two of three audits reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion Triennially Inspected 3487 AUDIT ALLIANCE LLP 2023 Singapore 2024-09-27T00:00:00.000 Part I.B 12 AS 3101 In one of three audits reviewed, the firm's audit report incorrectly identified one of the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 3487 AUDIT ALLIANCE LLP 2023 Singapore 2024-09-27T00:00:00.000 Part I.B 13 PCAOB Rule 3211 In one of three audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 3487 AUDIT ALLIANCE LLP 2023 Singapore 2024-09-27T00:00:00.000 Part I.B 14 PCAOB Rule 3211 In two of three audits reviewed, the firm's report on Form AP either included inaccurate information or omitted information related to the participation in the audit by an other accounting firm. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6519 JLKZ CPA LLP 2024 United States 2024-09-27T00:00:00.000 Part I.B 1 AS 2110 In the audit reviewed, the firm did not identify and assess the risks of material misstatement at the assertion level for the significant accounts and disclosures it identified. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6519 JLKZ CPA LLP 2024 United States 2024-09-27T00:00:00.000 Part I.B 2 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report. Triennially Inspected 6781 YCM CPA INC. 2023 United States 2024-09-27T00:00:00.000 Part I.B 1 AS 1105 In two audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In these instances, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 6781 YCM CPA INC. 2023 United States 2024-09-27T00:00:00.000 Part I.B 2 AS 1301 In one audit reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6781 YCM CPA INC. 2023 United States 2024-09-27T00:00:00.000 Part I.B 3 AS 2401 In two audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 6781 YCM CPA INC. 2023 United States 2024-09-27T00:00:00.000 Part I.B 4 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 6781 YCM CPA INC. 2023 United States 2024-09-27T00:00:00.000 Part I.B 5 AS 3101 In one audit, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6781 YCM CPA INC. 2023 United States 2024-09-27T00:00:00.000 Part I.B 6 PCAOB Rule 2200 The firm omitted required information from Item 5.2, Audit-Related Memberships, Affiliations, or Similar Arrangements, in its reports on Form 2. In these instances, the firm was non-compliant with PCAOB Rule 2200, Annual Report. Triennially Inspected 457 Haynie & Company 2023 United States 2024-09-12T00:00:00.000 Part I.B 1 AS 1105 In the two audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In these instances, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 457 Haynie & Company 2023 United States 2024-09-12T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 457 Haynie & Company 2023 United States 2024-09-12T00:00:00.000 Part I.B 2 AS 2805 In one of two audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 457 Haynie & Company 2023 United States 2024-09-12T00:00:00.000 Part I.B 3 AS 3101 In one audit, the firm's audit report omitted certain information regarding the period covered by its opinion on the issuer's financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 457 Haynie & Company 2023 United States 2024-09-12T00:00:00.000 Part I.B 4 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 457 Haynie & Company 2023 United States 2024-09-12T00:00:00.000 Part I.B 5 PCAOB Rule 3526 In one audit, the firm did not document the substance of its discussions with the audit committee about the potential effects of the relationships that, as of the date of the firm's annual communication, may have been reasonably thought to bear on the independence of the firm. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 759 Seligson & Giannattasio CPAs PC 2024 United States 2024-09-12T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures and communicated that a risk was significant when the firm had not identified it as such. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 759 Seligson & Giannattasio CPAs PC 2024 United States 2024-09-12T00:00:00.000 Part I.B 1 AS 1301 In the other audit reviewed, the firm did not make a required communication to the audit committee related to the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 759 Seligson & Giannattasio CPAs PC 2024 United States 2024-09-12T00:00:00.000 Part I.B 2 AS 2415 In one of two audits reviewed, the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern, but did not place it immediately following the opinion paragraph. In this instance, the firm was non-compliant with AS 2415, Consideration of an Entity's Ability to Continue as a Going Concern. Triennially Inspected 759 Seligson & Giannattasio CPAs PC 2024 United States 2024-09-12T00:00:00.000 Part I.B 3 AS 3101 In the two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1347 PricewaterhouseCoopers Audit 2023 France PricewaterhouseCoopers International Limited 2024-09-12T00:00:00.000 Part I.B 1 PCAOB Rule 3525 In one audit, the firm did not make the required written communications to the audit committee regarding the scope of non-audit services related to ICFR. In this instance, the firm was non-compliant with PCAOB Rule 3525, Audit Committee Pre-Approval of Non-Audit Services Related to Internal Control Over Financial Reporting. Triennially Inspected 1351 PricewaterhouseCoopers Auditores Independentes Ltda. 2023 Brazil PricewaterhouseCoopers International Limited 2024-09-12T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one audit reviewed and in 16 other audits, the firm's report on Form AP included inaccurate information and/or omitted information related to the participation in the audit by certain other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1596 Frank, Rimerman & Co. LLP 2024 United States 2024-09-12T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one audit, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1756 Deloitte & Associes 2023 France Deloitte Touche Tohmatsu Limited 2024-09-12T00:00:00.000 Part I.B 1 AS 1015 In one of two audits reviewed, the firm did not exercise due professional care when planning and performing the audit because it did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 1015, Due Professional Care in the Performance of Work. Triennially Inspected 1756 Deloitte & Associes 2023 France Deloitte Touche Tohmatsu Limited 2024-09-12T00:00:00.000 Part I.B 2 AS 2101 In one audit reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 1756 Deloitte & Associes 2023 France Deloitte Touche Tohmatsu Limited 2024-09-12T00:00:00.000 Part I.B 3 AS 2110 In one of three audits reviewed, the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a relevant assertion for certain significant accounts and disclosures. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 3080 Ernst & Young Vietnam Limited 2023 Vietnam Ernst & Young Global Limited 2024-09-12T00:00:00.000 Part I.B 1 AS 1105 In one audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 3080 Ernst & Young Vietnam Limited 2023 Vietnam Ernst & Young Global Limited 2024-09-12T00:00:00.000 Part I.B 2 AS 1215 In one of three audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 3080 Ernst & Young Vietnam Limited 2023 Vietnam Ernst & Young Global Limited 2024-09-12T00:00:00.000 Part I.B 3 AS 1301 In two of two audits reviewed, the firm did not make certain required communications to the audit committee related to the name, location, and/or planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 3080 Ernst & Young Vietnam Limited 2023 Vietnam Ernst & Young Global Limited 2024-09-12T00:00:00.000 Part I.B 4 AS 2101 In two of three audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 3080 Ernst & Young Vietnam Limited 2023 Vietnam Ernst & Young Global Limited 2024-09-12T00:00:00.000 Part I.B 5 AS 2401 In one audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 3080 Ernst & Young Vietnam Limited 2023 Vietnam Ernst & Young Global Limited 2024-09-12T00:00:00.000 Part I.B 6 PCAOB Rule 2200 In one instance, the firm did not file a report on Form 3 by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 2203, Special Reports. Triennially Inspected 3080 Ernst & Young Vietnam Limited 2023 Vietnam Ernst & Young Global Limited 2024-09-12T00:00:00.000 Part I.B 7 PCAOB Rule 3211 In one of two audits reviewed, the firm's report on Form AP included inaccurate information regarding the periods audited during a single audit engagement for which the individual named in Item 3.1.a.6 served as engagement partner. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 177 Mah & Associates, LLP 2024 United States 2024-08-22T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one of two audits reviewed and in four other audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 318 L J Soldinger Associates, LLC 2023 United States 2024-08-22T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 318 L J Soldinger Associates, LLC 2023 United States 2024-08-22T00:00:00.000 Part I.B 2 AS 3101 In the two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 318 L J Soldinger Associates, LLC 2023 United States 2024-08-22T00:00:00.000 Part I.B 3 AS 3101 In one of two audits reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 318 L J Soldinger Associates, LLC 2023 United States 2024-08-22T00:00:00.000 Part I.B 4 AS 3105 In one audit, the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 1020 KPMG 2023 Australia KPMG International Cooperative 2024-08-22T00:00:00.000 Part I.B 1 AS 1015 In two of two audits reviewed, the firm did not exercise due professional care when planning and performing the audit because it did not perform procedures as instructed to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances, the firm was non-compliant with AS 1015, Due Professional Care in the Performance of Work. Triennially Inspected 1020 KPMG 2023 Australia KPMG International Cooperative 2024-08-22T00:00:00.000 Part I.B 2 AS 1301 In one audit reviewed, the firm did not make certain required communications to the audit committee related to the name, location, and planned responsibilities of an other accounting firm or other persons not employed by the firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1020 KPMG 2023 Australia KPMG International Cooperative 2024-08-22T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In one audit reviewed and in one previous audit of this issuer, the firm's report on Form AP either omitted information and/or included inaccurate information related to the participation in the audit by certain other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1173 Dale Matheson Carr-Hilton LaBonte LLP 2023 Canada 2024-08-22T00:00:00.000 Part I.B 1 AS 1305 In one of three audits reviewed, the firm did not evaluate whether control deficiencies individually, or in combination, represented a material weakness that required communication to management and the audit committee. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 1173 Dale Matheson Carr-Hilton LaBonte LLP 2023 Canada 2024-08-22T00:00:00.000 Part I.B 2 AS 3101 In one audit reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1185 Ziv Haft Certified Public Accountants (Isr.) 2022 Israel BDO International Limited 2024-08-22T00:00:00.000 Part I.B 1 AS 1220 In one audit reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand certain procedures performed by the engagement quality reviewer, including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In this instance, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 1185 Ziv Haft Certified Public Accountants (Isr.) 2022 Israel BDO International Limited 2024-08-22T00:00:00.000 Part I.B 2 AS 1301 In one audit, the firm did not make a required communication to the issuer's audit committee related to the firm's evaluation of the quality of the issuer's financial reporting. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1424 PricewaterhouseCoopers Zhong Tian LLP 2023 China PricewaterhouseCoopers International Limited 2024-08-22T00:00:00.000 Part I.B 1 AS 1215 In one of seven audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1424 PricewaterhouseCoopers Zhong Tian LLP 2023 China PricewaterhouseCoopers International Limited 2024-08-22T00:00:00.000 Part I.B 2 AS 1301 In one of six audits reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1424 PricewaterhouseCoopers Zhong Tian LLP 2023 China PricewaterhouseCoopers International Limited 2024-08-22T00:00:00.000 Part I.B 3 AS 1301 In two of six audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 1424 PricewaterhouseCoopers Zhong Tian LLP 2023 China PricewaterhouseCoopers International Limited 2024-08-22T00:00:00.000 Part I.B 3 AS 2805 In two of six audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 1424 PricewaterhouseCoopers Zhong Tian LLP 2023 China PricewaterhouseCoopers International Limited 2024-08-22T00:00:00.000 Part I.B 4 AS 2101 In one of seven audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 1424 PricewaterhouseCoopers Zhong Tian LLP 2023 China PricewaterhouseCoopers International Limited 2024-08-22T00:00:00.000 Part I.B 5 AS 2110 In one of seven audits reviewed, the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a relevant assertion for a significant account and disclosure. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1424 PricewaterhouseCoopers Zhong Tian LLP 2023 China PricewaterhouseCoopers International Limited 2024-08-22T00:00:00.000 Part I.B 6 AS 2401 In one of seven audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 1424 PricewaterhouseCoopers Zhong Tian LLP 2023 China PricewaterhouseCoopers International Limited 2024-08-22T00:00:00.000 Part I.B 7 AS 3101 In one of six audits reviewed, the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1424 PricewaterhouseCoopers Zhong Tian LLP 2023 China PricewaterhouseCoopers International Limited 2024-08-22T00:00:00.000 Part I.B 8 AS 3101 In one of six audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 3723 FORVIS MAZARS AUDIT S.A.S. BENEFICIO E INTERES COLECTIVO - BIC 2023 Colombia 2024-08-22T00:00:00.000 Part I.B 1 AS 1215 In the audit reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 5395 Marcum Asia CPAs LLP 2023 United States 2024-08-22T00:00:00.000 Part I.B 1 AS 1301 In two of five audits reviewed, the firm did not make a required communication to the audit committee related to the name, location, and/or planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5395 Marcum Asia CPAs LLP 2023 United States 2024-08-22T00:00:00.000 Part I.B 2 AS 1301 In one of five audits reviewed, the firm did not make a required communication to the audit committee related to conclusions regarding critical accounting estimates. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5395 Marcum Asia CPAs LLP 2023 United States 2024-08-22T00:00:00.000 Part I.B 3 AS 2101 In one of five audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 5395 Marcum Asia CPAs LLP 2023 United States 2024-08-22T00:00:00.000 Part I.B 4 AS 3101 In one of five audits reviewed, the firm's audit report incorrectly stated the period covered by certain of the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 5395 Marcum Asia CPAs LLP 2023 United States 2024-08-22T00:00:00.000 Part I.B 5 PCAOB Rule 2200 The firm omitted required information related to Item 5.2, Audit-Related Memberships, Affiliations, or Similar Arrangements, from its report on Form 2. In this instance, the firm was non-compliant with PCAOB Rule 2200, Annual Report. Triennially Inspected 5395 Marcum Asia CPAs LLP 2023 United States 2024-08-22T00:00:00.000 Part I.B 6 PCAOB Rule 3211 In one of five audits reviewed, the firm's report on Form AP included inaccurate information regarding the office of the firm issuing the audit report. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 5395 Marcum Asia CPAs LLP 2023 United States 2024-08-22T00:00:00.000 Part I.B 7 PCAOB Rule 3211 In one of five audits reviewed, the firm's report on Form AP included inaccurate information related to the participation in the audit by certain other accounting firms. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6784 BKR - LOPES, MACHADO AUDITORES 2023 Brazil 2024-08-22T00:00:00.000 Part I.B 1 AS 1105 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 6784 BKR - LOPES, MACHADO AUDITORES 2023 Brazil 2024-08-22T00:00:00.000 Part I.B 2 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 6784 BKR - LOPES, MACHADO AUDITORES 2023 Brazil 2024-08-22T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 274 EisnerAmper LLP 2023 United States 2024-07-25T00:00:00.000 Part I.B 1 AS 3101 In one of four audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 274 EisnerAmper LLP 2023 United States 2024-07-25T00:00:00.000 Part I.B 2 AS 3101 In one of four audits reviewed, the engagement team did not take into account certain required factors in determining whether or not certain matters were critical audit matters. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 1358 PricewaterhouseCoopers AG 2023 Switzerland PricewaterhouseCoopers International Limited 2024-07-25T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the audit committee in a timely manner related to the name, location, and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1358 PricewaterhouseCoopers AG 2023 Switzerland PricewaterhouseCoopers International Limited 2024-07-25T00:00:00.000 Part I.B 2 AS 3101 In one of two audits reviewed, the engagement team did not take into account certain required factors in determining whether or not certain matters were critical audit matters. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1358 PricewaterhouseCoopers AG 2023 Switzerland PricewaterhouseCoopers International Limited 2024-07-25T00:00:00.000 Part I.B 3 PCAOB Rule 3526 In one of two audits reviewed, the firm's independence communication with the audit committee did not describe a relationship between the firm and a person in a financial reporting oversight role at the issuer that may have been reasonably thought to bear on the independence of the firm. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 3501 DBBMCKENNON 2023 United States 2024-07-25T00:00:00.000 Part I.B 1 AS 1105 In one of two audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 3501 DBBMCKENNON 2023 United States 2024-07-25T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one audit and in one previous audit of this issuer, the firm’s report on Form AP included inaccurate information regarding the issuer CIK number. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 5930 Moore MSLL Lima Lucchesi Auditores e Contadores Ltda. 2023 Brazil 2024-07-25T00:00:00.000 Part I.B 1 AS 2110 In the audit reviewed, the firm did not (1) inquire of management and others within the company about the risks of material misstatement, including fraud risks; and (2) hold a discussion among the key engagement team members about the potential for material misstatement due to fraud. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1411 Ernst & Young Chartered Accountants 2023 Ireland Ernst & Young Global Limited 2024-06-21T00:00:00.000 Part I.B 1 AS 1301 In one audit reviewed, the firm did not make a required communication to the audit committee related to certain planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1411 Ernst & Young Chartered Accountants 2023 Ireland Ernst & Young Global Limited 2024-06-21T00:00:00.000 Part I.B 2 AS 2101 In one audit reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 1698 Ernst & Young Incorporated 2023 South Africa Ernst & Young Global Limited 2024-06-21T00:00:00.000 Part I.B 1 AS 1015 In one of three audits reviewed, the firm did not exercise due professional care when planning and performing the audit because it did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 1015, Due Professional Care in the Performance of Work. Triennially Inspected 1698 Ernst & Young Incorporated 2023 South Africa Ernst & Young Global Limited 2024-06-21T00:00:00.000 Part I.B 2 AS 1215 In two of three audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1698 Ernst & Young Incorporated 2023 South Africa Ernst & Young Global Limited 2024-06-21T00:00:00.000 Part I.B 3 AS 1301 In one audit reviewed, the firm did not (1) establish a sufficient understanding of the terms of the audit engagement with the audit committee, as the firm did not communicate to the audit committee the responsibilities of the auditor and the responsibilities of management, (2) record an understanding of the terms of the audit engagement in an engagement letter, and (3) provide the engagement letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1698 Ernst & Young Incorporated 2023 South Africa Ernst & Young Global Limited 2024-06-21T00:00:00.000 Part I.B 4 AS 3101 · In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 2136 Mazars LLP 2023 Singapore 2024-06-21T00:00:00.000 Part I.B 1 AS 1015 In the audit reviewed, the firm did not adequately plan the audit to ensure that an unregistered firm that played a role in the audit would not violate the Act and PCAOB Rule 2100, Registration Requirements for Public Accounting Firms, by playing a substantial role. In this instance, the firm was non-compliant with AS 1015, Due Professional Care in the Performance of Work, and AS 2101, Audit Planning. Triennially Inspected 2136 Mazars LLP 2023 Singapore 2024-06-21T00:00:00.000 Part I.B 1 AS 2101 In the audit reviewed, the firm did not adequately plan the audit to ensure that an unregistered firm that played a role in the audit would not violate the Act and PCAOB Rule 2100, Registration Requirements for Public Accounting Firms, by playing a substantial role. In this instance, the firm was non-compliant with AS 1015, Due Professional Care in the Performance of Work, and AS 2101, Audit Planning. Triennially Inspected 2136 Mazars LLP 2023 Singapore 2024-06-21T00:00:00.000 Part I.B 1 PCAOB Rule 2100 In the audit reviewed, the firm did not adequately plan the audit to ensure that an unregistered firm that played a role in the audit would not violate the Act and PCAOB Rule 2100, Registration Requirements for Public Accounting Firms, by playing a substantial role. In this instance, the firm was non-compliant with AS 1015, Due Professional Care in the Performance of Work, and AS 2101, Audit Planning. Triennially Inspected 2136 Mazars LLP 2023 Singapore 2024-06-21T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of an other accounting firm and other persons not employed by the firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2136 Mazars LLP 2023 Singapore 2024-06-21T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In the audit reviewed, the firm's report on Form AP included inaccurate information and omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 3627 Sadler, Gibb & Associates, LLC 2023 United States 2024-06-21T00:00:00.000 Part I.B 1 AS 1301 In one of three audits reviewed, the firm did not establish an understanding of the terms of the audit engagement with the audit committee, record such understanding in an engagement letter, and provide the engagement letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees Triennially Inspected 3627 Sadler, Gibb & Associates, LLC 2023 United States 2024-06-21T00:00:00.000 Part I.B 2 AS 3101 In one of three audits reviewed, the firm did not include in its audit report an opinion on the issuer's financial position for the prior year. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 3627 Sadler, Gibb & Associates, LLC 2023 United States 2024-06-21T00:00:00.000 Part I.B 3 AS 3101 In one of three audits reviewed, the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 3627 Sadler, Gibb & Associates, LLC 2023 United States 2024-06-21T00:00:00.000 Part I.B 4 AS 3101 In one of three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 6398 RH CPA 2023 United States 2024-06-21T00:00:00.000 Part I.B 1 AS 1215 In one of three audits reviewed, the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the name of the person who prepared the additional documentation and the reason for adding it. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6398 RH CPA 2023 United States 2024-06-21T00:00:00.000 Part I.B 2 AS 1301 In two of three audits reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6398 RH CPA 2023 United States 2024-06-21T00:00:00.000 Part I.B 3 AS 1301 In two of three audits reviewed, the firm did not inquire of the audit committee about whether it was aware of matters relevant to the audit, including, but not limited to, violations or possible violations of laws or regulations. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6398 RH CPA 2023 United States 2024-06-21T00:00:00.000 Part I.B 4 AS 1301 In one of three audits reviewed, the firm did not make certain required communications to the audit committee related to (1) the significant risks identified through its risk assessment procedures; and (2) the planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6398 RH CPA 2023 United States 2024-06-21T00:00:00.000 Part I.B 5 AS 1301 In one of three audits reviewed, the firm did not establish an understanding of the terms of the audit engagement with the audit committee and determine that the audit committee acknowledged and agreed to the terms of the engagement. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6398 RH CPA 2023 United States 2024-06-21T00:00:00.000 Part I.B 6 AS 1301 In one of three audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6398 RH CPA 2023 United States 2024-06-21T00:00:00.000 Part I.B 6 AS 2805 In one of three audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6398 RH CPA 2023 United States 2024-06-21T00:00:00.000 Part I.B 7 AS 1305 In the three audits reviewed, the firm did not provide to the audit committee the required communications in writing of all material weaknesses identified during the audit. In these instances, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 6398 RH CPA 2023 United States 2024-06-21T00:00:00.000 Part I.B 8 AS 2101 In two of three audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 6398 RH CPA 2023 United States 2024-06-21T00:00:00.000 Part I.B 9 AS 2110 In two of three audits reviewed, the firm did not inquire of the audit committee and management about the risks of material misstatement, including fraud risks. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6398 RH CPA 2023 United States 2024-06-21T00:00:00.000 Part I.B 10 AS 2410 In two of three audits reviewed, the firm did not inquire of the audit committee regarding the audit committee’s understanding of the issuer’s relationships and transactions with related parties that are significant to the issuer and whether any member of the audit committee had concerns regarding relationships or transactions with related parties and, if so, the substance of those concerns. In these instances, the firm was non-compliant with AS 2410, Related Parties. Triennially Inspected 6398 RH CPA 2023 United States 2024-06-21T00:00:00.000 Part I.B 11 AS 3101 In one of three audits reviewed, the engagement team did not perform any procedures to comply with the requirements related to critical audit matters. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 6398 RH CPA 2023 United States 2024-06-21T00:00:00.000 Part I.B 12 AS 3101 In one of three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 6398 RH CPA 2023 United States 2024-06-21T00:00:00.000 Part I.B 13 AS 3101 In one of three audits reviewed, the firm’s audit report stated that there were no critical audit matters, but the engagement team did not perform procedures to determine whether or not matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements, were critical audit matters. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 6398 RH CPA 2023 United States 2024-06-21T00:00:00.000 Part I.B 14 PCAOB Rule 3211 In one of three audits reviewed, the firm’s report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6398 RH CPA 2023 United States 2024-06-21T00:00:00.000 Part I.B 15 PCAOB Rule 3526 In two of three audits reviewed, the firm did not describe, in writing, to the audit committee the non-audit services provided to the issuer that, as of the date of the firm’s annual communication, may have been reasonably thought to bear on the independence of the firm. In these instances, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 6644 Kreston GTA LLP 2023 Canada 2024-06-21T00:00:00.000 Part I.B 1 AS 1105 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 6644 Kreston GTA LLP 2023 Canada 2024-06-21T00:00:00.000 Part I.B 2 AS 1215 In one of three audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6644 Kreston GTA LLP 2023 Canada 2024-06-21T00:00:00.000 Part I.B 3 AS 1301 In two of three audits reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees Triennially Inspected 6644 Kreston GTA LLP 2023 Canada 2024-06-21T00:00:00.000 Part I.B 4 AS 1301 In one of three audits reviewed, the firm did not make certain required communications to the audit committee related to (1) the significant risks identified through its risk assessment procedures; (2) the firm's evaluation of the issuer's ability to continue as a going concern; (3) an overview of the overall audit strategy; (4) the results of the audit prior to the issuance of the auditor's report; (5) the critical accounting policies and practices and critical accounting estimates; and (6) the firm's evaluation of the quality of the issuer's financial reporting. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6644 Kreston GTA LLP 2023 Canada 2024-06-21T00:00:00.000 Part I.B 5 AS 1301 In one of three audits reviewed, the firm did not establish an understanding of the terms of the audit engagement with the audit committee, record such understanding in an engagement letter, and determine that the audit committee acknowledged and agreed to the terms of the engagement. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6644 Kreston GTA LLP 2023 Canada 2024-06-21T00:00:00.000 Part I.B 6 AS 1301 In one of three audits reviewed, the firm did not make certain required communications to the audit committee until after the issuance of the auditor's report. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6644 Kreston GTA LLP 2023 Canada 2024-06-21T00:00:00.000 Part I.B 7 AS 1301 In one of three audits reviewed, the firm did not provide or discuss with the audit committee a draft of the firm's audit report. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6644 Kreston GTA LLP 2023 Canada 2024-06-21T00:00:00.000 Part I.B 8 AS 1301 In one of three audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6644 Kreston GTA LLP 2023 Canada 2024-06-21T00:00:00.000 Part I.B 8 AS 2805 In one of three audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6644 Kreston GTA LLP 2023 Canada 2024-06-21T00:00:00.000 Part I.B 9 AS 1305 In one of three audits reviewed, the firm did not provide to management and the audit committee the required communications in writing of all material weaknesses identified during the audit. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 6644 Kreston GTA LLP 2023 Canada 2024-06-21T00:00:00.000 Part I.B 10 AS 2401 In two of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 6644 Kreston GTA LLP 2023 Canada 2024-06-21T00:00:00.000 Part I.B 11 AS 3101 In one of three audits reviewed, the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6644 Kreston GTA LLP 2023 Canada 2024-06-21T00:00:00.000 Part I.B 12 AS 3101 In the three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 6644 Kreston GTA LLP 2023 Canada 2024-06-21T00:00:00.000 Part I.B 13 AS 3101 In one of three audits reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6644 Kreston GTA LLP 2023 Canada 2024-06-21T00:00:00.000 Part I.B 14 AS 3105 In one audit, the firm included in its audit report a paragraph indicating (1) that the financial statements of the prior period were audited by another auditor, (2) the date of the audit report of the predecessor auditor, and (3) the type of report issued by the predecessor auditor, but did not place it immediately following the opinion paragraph. In this instance, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 6644 Kreston GTA LLP 2023 Canada 2024-06-21T00:00:00.000 Part I.B 15 PCAOB Rule 2200 In one instance, the firm did not file its report on Form 2 by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 2201, Time for Filing of Annual Report. Triennially Inspected 6644 Kreston GTA LLP 2023 Canada 2024-06-21T00:00:00.000 Part I.B 16 PCAOB Rule 3211 In two of three audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6644 Kreston GTA LLP 2023 Canada 2024-06-21T00:00:00.000 Part I.B 17 PCAOB Rule 3211 In two audits reviewed, the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6644 Kreston GTA LLP 2023 Canada 2024-06-21T00:00:00.000 Part I.B 18 PCAOB Rule 3526 In one of three audits reviewed, the firm did not provide the audit committee the required independence communications. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Annually Inspected 23 Baker Tilly US, LLP 2023 United States 2024-06-20T00:00:00.000 Part I.B 1 AS 1105 In one of 12 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Annually Inspected 23 Baker Tilly US, LLP 2023 United States 2024-06-20T00:00:00.000 Part I.B 2 AS 2101 In one of 12 audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 2101, Audit Planning. Annually Inspected 23 Baker Tilly US, LLP 2023 United States 2024-06-20T00:00:00.000 Part I.B 3 AS 2110 In one of 12 audits reviewed, the firm did not evaluate certain factors when assessing the risks of material misstatement related to a significant account. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 23 Baker Tilly US, LLP 2023 United States 2024-06-20T00:00:00.000 Part I.B 4 AS 2401 In one of 12 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Annually Inspected 23 Baker Tilly US, LLP 2023 United States 2024-06-20T00:00:00.000 Part I.B 5 AS 2401 In two of 12 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Annually Inspected 23 Baker Tilly US, LLP 2023 United States 2024-06-20T00:00:00.000 Part I.B 6 AS 2810 In one of 10 audits reviewed, the firm did not make a required communication to management related to an identified misstatement. In this instance, the firm was non-compliant with AS 2810, Evaluating Audit Results. Annually Inspected 23 Baker Tilly US, LLP 2023 United States 2024-06-20T00:00:00.000 Part I.B 7 AS 3101 In two of seven audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 23 Baker Tilly US, LLP 2023 United States 2024-06-20T00:00:00.000 Part I.B 8 AS 3101 In one of seven audits reviewed, the firm’s communication of a critical audit matter in the auditor’s report did not refer to the relevant financial statement accounts or disclosures related to the critical audit matter. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 23 Baker Tilly US, LLP 2023 United States 2024-06-20T00:00:00.000 Part I.B 9 PCAOB Rule 3526 In two of 12 audits reviewed, the firm’s independence communications with the audit committee inaccurately described the professional standards related to required communications. In one of these audits, the firm did not describe in writing to the audit committee all relationships that, as of the date of the firm’s communication, may have been thought to bear on the firm’s independence. In these instances, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Annually Inspected 100 WithumSmith+Brown, PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 1 AS 1301 In one of 15 audits reviewed, the firm did not make a required communication to the audit committee related to the issuer’s critical accounting policies and practices. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 100 WithumSmith+Brown, PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 2 AS 1301 In two of 15 audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Annually Inspected 100 WithumSmith+Brown, PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 2 AS 2805 In two of 15 audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Annually Inspected 100 WithumSmith+Brown, PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 3 AS 2101 In one of 15 audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 2101, Audit Planning. Annually Inspected 100 WithumSmith+Brown, PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 4 AS 3101 In one of five audits reviewed, the year the firm began serving consecutively as the company’s auditor that was included in the firm’s audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 100 WithumSmith+Brown, PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 5 AS 3101 In five of 10 audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In one of these audits and one additional audit reviewed, the engagement team did not take into account certain required factors in determining whether or not one or more matters were critical audit matters. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 100 WithumSmith+Brown, PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 5 AS 3101 In one audit reviewed, the engagement team did not take into account certain required factors in determining whether or not one or more matters were critical audit matters. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 100 WithumSmith+Brown, PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 5 AS 3101 In five of 10 audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 100 WithumSmith+Brown, PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 6 AS 3105 In one of 11 audits reviewed, the firm’s audit report did not include explanatory language about the firm’s responsibilities with respect to ICFR in a non-integrated audit. In this instance, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Annually Inspected 100 WithumSmith+Brown, PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 7 PCAOB Rule 3211 In one of 15 audits reviewed, the firm’s report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 185 KPMG LLP 2023 United States KPMG International Cooperative 2024-06-20T00:00:00.000 Part I.B 1 AS 1215 In four of 58 audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 185 KPMG LLP 2023 United States KPMG International Cooperative 2024-06-20T00:00:00.000 Part I.B 2 AS 1301 In one of 33 audits reviewed, the firm did not make certain required communication to the issuer's audit committee related to the names, locations, and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit prior to the issuance of the auditor’s report. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 185 KPMG LLP 2023 United States KPMG International Cooperative 2024-06-20T00:00:00.000 Part I.B 2 AS 1301 In one of 33 audits reviewed, the firm did not make certain required communication to the issuer's audit committee related to the names, locations, and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 185 KPMG LLP 2023 United States KPMG International Cooperative 2024-06-20T00:00:00.000 Part I.B 3 AS 2101 In 16 of 31 audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances, the firm was non-compliant with AS 2101, Audit Planning. Annually Inspected 185 KPMG LLP 2023 United States KPMG International Cooperative 2024-06-20T00:00:00.000 Part I.B 4 AS 2110 In nine of 58 audits reviewed, the firm did not appropriately evaluate certain factors when determining that there were no risks of material misstatement related to certain relevant assertions for one or more significant accounts and disclosures. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 185 KPMG LLP 2023 United States KPMG International Cooperative 2024-06-20T00:00:00.000 Part I.B 5 AS 2110 In one of 58 audits reviewed, the firm did not revise its risk assessment related to a significant account and disclosure after obtaining audit evidence that contradicted the audit evidence on which the firm originally based its risk assessment. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 185 KPMG LLP 2023 United States KPMG International Cooperative 2024-06-20T00:00:00.000 Part I.B 6 AS 3101 In two of 45 audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer’s audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 185 KPMG LLP 2023 United States KPMG International Cooperative 2024-06-20T00:00:00.000 Part I.B 7 AS 3101 In one of 57 audits reviewed, the firm’s audit report was incorrectly dated. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 185 KPMG LLP 2023 United States KPMG International Cooperative 2024-06-20T00:00:00.000 Part I.B 8 AS 3105 In one of six audits reviewed, the firm’s audit report did not include explanatory language about the firm’s responsibilities with respect to ICFR in a non-integrated audit. In this instance, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Annually Inspected 688 Marcum LLP 2023 United States 2024-06-20T00:00:00.000 Part I.B 1 AS 1220 In one of 26 audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer, including evidence that the engagement quality reviewer evaluated the engagement team’s responses to the significant risks identified. In this instance, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Annually Inspected 688 Marcum LLP 2023 United States 2024-06-20T00:00:00.000 Part I.B 2 AS 1301 In eight of 26 audits reviewed, the firm did not make certain required communications to the audit committee related to the name, location, and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 688 Marcum LLP 2023 United States 2024-06-20T00:00:00.000 Part I.B 3 AS 1301 In two of 26 audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Annually Inspected 688 Marcum LLP 2023 United States 2024-06-20T00:00:00.000 Part I.B 3 AS 2805 In two of 26 audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Annually Inspected 688 Marcum LLP 2023 United States 2024-06-20T00:00:00.000 Part I.B 4 AS 2110 In three of 26 audits reviewed, the firm did not inquire of the audit committee, management, and/or others within the company about the risks of material misstatement, including fraud risks. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 688 Marcum LLP 2023 United States 2024-06-20T00:00:00.000 Part I.B 5 AS 2110 In one of 26 audits reviewed, the firm did not presume that there was a fraud risk involving improper revenue recognition and did not have an appropriate rationale for how this presumption was overcome. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 688 Marcum LLP 2023 United States 2024-06-20T00:00:00.000 Part I.B 6 AS 2201 In one of six audits reviewed, the firm did not communicate, in writing, to management and the audit committee all significant deficiencies identified during the audit. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 688 Marcum LLP 2023 United States 2024-06-20T00:00:00.000 Part I.B 7 AS 2401 In 14 of 26 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Annually Inspected 688 Marcum LLP 2023 United States 2024-06-20T00:00:00.000 Part I.B 8 AS 2401 In four of 26 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Annually Inspected 688 Marcum LLP 2023 United States 2024-06-20T00:00:00.000 Part I.B 9 AS 3101 In one of 26 audits reviewed, the firm’s audit report was not addressed to the shareholders. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 688 Marcum LLP 2023 United States 2024-06-20T00:00:00.000 Part I.B 10 AS 3101 In three of 14 audits reviewed, the firm’s communication of certain critical audit matters in the audit report did not describe for a matter the principal considerations that led the firm to determine that the matter was a critical audit matter or included language that was inconsistent with information in the firm’s audit documentation. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 688 Marcum LLP 2023 United States 2024-06-20T00:00:00.000 Part I.B 11 AS 3101 In one of 14 audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In addition, the engagement team did not take into account certain required factors in determining whether or not certain matters were critical audit matters. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor’s report. Annually Inspected 688 Marcum LLP 2023 United States 2024-06-20T00:00:00.000 Part I.B 12 PCAOB Rule 3211 In one of 26 audits reviewed, the firm’s report on Form AP included inaccurate information regarding the issuer CIK number. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 688 Marcum LLP 2023 United States 2024-06-20T00:00:00.000 Part I.B 12 PCAOB Rule 3211 In two of 26 audits reviewed, the firm’s report on Form AP omitted information related to the participation in the audit by certain other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 5041 B F Borgers CPA PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 1 AS 1215 In 11 of 12 audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to determine who performed the work and the date such work was completed and/or who reviewed the work and the date of such review. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 5041 B F Borgers CPA PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 2 AS 1215 In one of 12 audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to determine who reviewed the work. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 5041 B F Borgers CPA PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 3 AS 1220 In six of 12 audits reviewed, the firm did not obtain the required engagement quality review for the audit. In these instances, the firm was non-compliant with AS 1220, Engagement Quality Review. Annually Inspected 5041 B F Borgers CPA PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 4 AS 1220 In one of 12 audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer, including evidence that the engagement quality reviewer evaluated the engagement team’s responses to the significant risks identified. In this instance, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Annually Inspected 5041 B F Borgers CPA PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 5 AS 1301 In eight of 12 audits reviewed, the firm did not make any of the required communications to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 5041 B F Borgers CPA PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 6 AS 1301 In one of 12 audits reviewed, the firm did not make a required communication to the audit committee related to an overview of the overall audit strategy. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 5041 B F Borgers CPA PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 7 AS 1301 In one of 12 audits reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 5041 B F Borgers CPA PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 8 AS 1301 In one of 12 audits reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 5041 B F Borgers CPA PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 9 AS 1301 In one of 12 audits reviewed, the firm did not establish an understanding of the terms of the audit engagement with the audit committee, record such understanding in an engagement letter, and provide the engagement letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 5041 B F Borgers CPA PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 10 AS 1305 In four of 12 audits reviewed, the firm did not provide to management and the audit committee the required communications in writing of all material weaknesses identified during the audit. In these instances, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Annually Inspected 5041 B F Borgers CPA PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 11 AS 1305 In one of 12 audits reviewed, the firm did not communicate to the audit committee the definition of material weaknesses and clearly distinguish to which category the deficiencies being communicated relate. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Annually Inspected 5041 B F Borgers CPA PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 12 AS 1305 In one of 12 audits reviewed, the firm communicated in writing to the audit committee that there were no significant deficiencies identified during the audit. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Annually Inspected 5041 B F Borgers CPA PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 13 AS 2110 In one of 12 audits reviewed, the firm did not perform any risk assessment procedures to identify and assess risks of material misstatement. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 5041 B F Borgers CPA PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 14 AS 2110 In two of 12 audits reviewed, the firm did not perform analytical procedures as part of its risk assessment procedures. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 5041 B F Borgers CPA PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 15 AS 2110 In 10 of 12 audits reviewed, the firm did not identify and assess the risks of material misstatement related to certain significant accounts and disclosures. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 5041 B F Borgers CPA PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 16 AS 2110 In 10 of 12 audits reviewed, the firm did not inquire of the audit committee, management, and/or others within the company about risks of material misstatement and/or fraud risks. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 5041 B F Borgers CPA PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 17 AS 2110 In eight of 12 audits reviewed, the firm did not identify a fraud risk related to the risk of management override of controls. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 5041 B F Borgers CPA PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 18 AS 2110 In six of 12 audits reviewed, the firm did not hold a discussion among the key engagement team members about the potential for material misstatement due to fraud. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 5041 B F Borgers CPA PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 19 AS 2805 In one of 12 audits reviewed, the firm did not provide management with a list of uncorrected misstatements to be included in or attached to the management representation letter. In this instance, the firm was non-compliant with AS 2805, Management Representations. Annually Inspected 5041 B F Borgers CPA PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 20 AS 3101 In two of 12 audits reviewed, the firm’s audit report incorrectly identified certain of the issuer’s financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 5041 B F Borgers CPA PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 21 AS 3101 In one of 12 audits reviewed, the year the firm began serving consecutively as the company’s auditor that was included in the firm’s audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 5041 B F Borgers CPA PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 22 AS 3101 In one of five audits reviewed, the engagement team did not perform any procedures to comply with the requirements related to critical audit matters. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor’s report. Annually Inspected 5041 B F Borgers CPA PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 23 AS 3101 In four of five audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 5041 B F Borgers CPA PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 24 AS 3101 In one of five audits reviewed, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 5041 B F Borgers CPA PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 25 PCAOB Rule 3211 In one of 12 audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 5041 B F Borgers CPA PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 26 PCAOB Rule 3211 In one of 12 audits reviewed, the firm’s report on Form AP included inaccurate information regarding the U.S. state of the office of the firm that issued the opinion. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 5041 B F Borgers CPA PC 2023 United States 2024-06-20T00:00:00.000 Part I.B 27 PCAOB Rule 3211 In one of 12 audits reviewed, the firm’s report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 42 Ernst & Young LLP 2023 United States Ernst & Young Global Limited 2024-06-12T00:00:00.000 Part I.B 1 AS 1215 In two of 59 audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 42 Ernst & Young LLP 2023 United States Ernst & Young Global Limited 2024-06-12T00:00:00.000 Part I.B 2 AS 1301 In one of 29 audits reviewed, the firm did not make certain required communications related to the names and locations of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 42 Ernst & Young LLP 2023 United States Ernst & Young Global Limited 2024-06-12T00:00:00.000 Part I.B 3 AS 1301 In one of 29 audits reviewed, the firm did not communicate to the audit committee certain significant changes to the planned audit strategy that had initially been communicated to the audit committee and the reasons for such changes. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 42 Ernst & Young LLP 2023 United States Ernst & Young Global Limited 2024-06-12T00:00:00.000 Part I.B 4 AS 1301 In two of 29 audits reviewed, the firm did not make a required communication to the audit committee in a timely manner and/or prior to the issuance of the auditor’s report. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 42 Ernst & Young LLP 2023 United States Ernst & Young Global Limited 2024-06-12T00:00:00.000 Part I.B 5 AS 2110 In one of 59 audits reviewed, the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to certain significant accounts and disclosures. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 42 Ernst & Young LLP 2023 United States Ernst & Young Global Limited 2024-06-12T00:00:00.000 Part I.B 6 AS 2110 In one of 59 audits reviewed, the firm did not evaluate certain factors when assessing the risks of material misstatement related to a significant account. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 42 Ernst & Young LLP 2023 United States Ernst & Young Global Limited 2024-06-12T00:00:00.000 Part I.B 7 AS 2201 In three of 51 audits reviewed, the firm did not communicate to management, in writing, all control deficiencies identified during the audit and/or inform the audit committee when such communication had been made prior to the issuance of the auditor’s report. In these instances, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 42 Ernst & Young LLP 2023 United States Ernst & Young Global Limited 2024-06-12T00:00:00.000 Part I.B 8 AS 2401 In one of 37 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Annually Inspected 42 Ernst & Young LLP 2023 United States Ernst & Young Global Limited 2024-06-12T00:00:00.000 Part I.B 9 AS 2401 In one of 37 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Annually Inspected 42 Ernst & Young LLP 2023 United States Ernst & Young Global Limited 2024-06-12T00:00:00.000 Part I.B 10 AS 3101 In one of 58 audits reviewed, the firm’s audit report omitted one of the issuer’s financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 42 Ernst & Young LLP 2023 United States Ernst & Young Global Limited 2024-06-12T00:00:00.000 Part I.B 11 AS 3101 In one of 43 audits reviewed, the engagement team did not take into account certain required factors in determining whether or not certain matters were critical audit matters. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 42 Ernst & Young LLP 2023 United States Ernst & Young Global Limited 2024-06-12T00:00:00.000 Part I.B 11 AS 3101 In two of 43 audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include one or more matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 42 Ernst & Young LLP 2023 United States Ernst & Young Global Limited 2024-06-12T00:00:00.000 Part I.B 12 AS 3101 In one of 43 audits reviewed, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 42 Ernst & Young LLP 2023 United States Ernst & Young Global Limited 2024-06-12T00:00:00.000 Part I.B 13 AS 3101 In one of 43 audits reviewed, the firm’s communication of a critical audit matter in the audit report omitted aspects of how the critical audit matter was addressed in the audit that the firm had determined were necessary to communicate. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 42 Ernst & Young LLP 2023 United States Ernst & Young Global Limited 2024-06-12T00:00:00.000 Part I.B 14 PCAOB Rule 3211 In three of 31 audits reviewed, the firm’s report on Form AP included inaccurate information related to the participation in the audit by certain other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 49 RSM US LLP 2023 United States 2024-06-12T00:00:00.000 Part I.B 1 AS 1301 In one of 13 audits reviewed, the firm did not make certain required communications to the issuer’s audit committee related to the name, location, and planned responsibilities of other accounting firms that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 49 RSM US LLP 2023 United States 2024-06-12T00:00:00.000 Part I.B 2 AS 2110 In one of 17 audits reviewed, the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a relevant assertion for a significant account. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 49 RSM US LLP 2023 United States 2024-06-12T00:00:00.000 Part I.B 3 AS 2201 In one of eight audits reviewed, the firm did not sufficiently evaluate the appropriateness of the issuer’s disclosures related to an apparent limitation of management’s assessment of ICFR. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 49 RSM US LLP 2023 United States 2024-06-12T00:00:00.000 Part I.B 4 AS 2401 In six of 13 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select entries for testing. In one of these audits, the firm did not examine the underlying support for certain journal entries it identified for testing. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Annually Inspected 49 RSM US LLP 2023 United States 2024-06-12T00:00:00.000 Part I.B 4 AS 2401 In six of 13 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select entries for testing. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Annually Inspected 49 RSM US LLP 2023 United States 2024-06-12T00:00:00.000 Part I.B 5 AS 2810 In one of 14 audits reviewed, the firm did not make a required communication to management related to an identified misstatement. In this instance, the firm was non-compliant with AS 2810, Evaluating Audit Results. Annually Inspected 49 RSM US LLP 2023 United States 2024-06-12T00:00:00.000 Part I.B 6 PCAOB Rule 3524 In one of 13 audits reviewed, the firm did not describe, in writing, to the issuer’s audit committee the scope of certain permissible tax services; the fee structure for these services; and any side letter or other amendment to the engagement letter, or any other agreement between the firm and the issuer, related to these services. In this instance, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre-Approval of Certain Tax Services. Annually Inspected 173 Crowe LLP 2023 United States 2024-06-12T00:00:00.000 Part I.B 1 AS 1301 In eight of 15 audits reviewed, the firm did not make certain required communications to the audit committee related to the names, locations, and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 173 Crowe LLP 2023 United States 2024-06-12T00:00:00.000 Part I.B 2 AS 2201 In one of 13 audits reviewed, the firm did not communicate to management, in writing, all control deficiencies identified during the audit. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 450 LBMC, PC 2023 United States 2024-06-12T00:00:00.000 Part I.B 1 AS 1015 In one audit, the firm did not adequately plan the audit to ensure that an unregistered firm that played a role in the audit would not violate the Act and PCAOB Rule 2100, Registration Requirements for Public Accounting Firms, by playing a substantial role. In this instance, the firm was non-compliant with AS 1015, Due Professional Care in the Performance of Work, and AS 2101, Audit Planning. Triennially Inspected 450 LBMC, PC 2023 United States 2024-06-12T00:00:00.000 Part I.B 1 AS 2101 In one audit, the firm did not adequately plan the audit to ensure that an unregistered firm that played a role in the audit would not violate the Act and PCAOB Rule 2100, Registration Requirements for Public Accounting Firms, by playing a substantial role. In this instance, the firm was non-compliant with AS 1015, Due Professional Care in the Performance of Work, and AS 2101, Audit Planning. Triennially Inspected 450 LBMC, PC 2023 United States 2024-06-12T00:00:00.000 Part I.B 1 PCAOB Rule 2100 In one audit, the firm did not adequately plan the audit to ensure that an unregistered firm that played a role in the audit would not violate the Act and PCAOB Rule 2100, Registration Requirements for Public Accounting Firms, by playing a substantial role. In this instance, the firm was non-compliant with AS 1015, Due Professional Care in the Performance of Work, and AS 2101, Audit Planning. Annually Inspected 659 Moss Adams LLP 2023 United States 2024-06-12T00:00:00.000 Part I.B 1 AS 1301 In three of eight audits reviewed, the firm did not make certain required communications to the audit committee related to other material written communications with management. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 659 Moss Adams LLP 2023 United States 2024-06-12T00:00:00.000 Part I.B 1 AS 1301 In three of eight audits reviewed, the firm did not make certain required communications to the audit committee related to the name, location, and planned responsibilities of other accounting firms that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 659 Moss Adams LLP 2023 United States 2024-06-12T00:00:00.000 Part I.B 2 AS 1301 In three of six audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Annually Inspected 659 Moss Adams LLP 2023 United States 2024-06-12T00:00:00.000 Part I.B 2 AS 2805 In three of six audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Annually Inspected 659 Moss Adams LLP 2023 United States 2024-06-12T00:00:00.000 Part I.B 3 AS 1305 In two of eight audits reviewed, the firm communicated in writing to the audit committee that there were no significant deficiencies identified during the audit. In these instances, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Annually Inspected 659 Moss Adams LLP 2023 United States 2024-06-12T00:00:00.000 Part I.B 4 AS 2101 In one of eight audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 2101, Audit Planning. Annually Inspected 659 Moss Adams LLP 2023 United States 2024-06-12T00:00:00.000 Part I.B 5 AS 2110 In one of 12 audits reviewed, the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a relevant assertion for a significant account and disclosure. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 659 Moss Adams LLP 2023 United States 2024-06-12T00:00:00.000 Part I.B 6 AS 3101 In one of 10 audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 925 Cohen & Company, Ltd. 2023 United States 2024-06-12T00:00:00.000 Part I.B 1 AS 1301 In eight of nine audits reviewed, the firm did not make a required communication to the audit committee related to the timing of the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 925 Cohen & Company, Ltd. 2023 United States 2024-06-12T00:00:00.000 Part I.B 2 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor’s report. Annually Inspected 925 Cohen & Company, Ltd. 2023 United States 2024-06-12T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In one of nine audits reviewed, the firm’s report on Form AP included inaccurate information regarding whether the audit client was an issuer other than an employee benefit plan or investment company; an employee benefit plan; or an investment company. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1026 KPMG 2023 Taiwan KPMG International Cooperative 2024-06-12T00:00:00.000 Part I.B 1 AS 1015 In one of two audits reviewed, the firm did not exercise due professional care when planning and performing the audit because it did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 1015, Due Professional Care in the Performance of Work. Triennially Inspected 1026 KPMG 2023 Taiwan KPMG International Cooperative 2024-06-12T00:00:00.000 Part I.B 2 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1110 Kreischer Miller 2024 United States 2024-06-12T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the audit reviewed and in one other audit, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1110 Kreischer Miller 2024 United States 2024-06-12T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the audit reviewed and in one other audit, the firm did not file its report on Form AP by the relevant deadline. In addition, in one of these audits, the firm's report on Form AP included inaccurate information regarding the issuer CIK number. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1277 Ernst & Young Ltd. 2023 Bermuda Ernst & Young Global Limited 2024-06-12T00:00:00.000 Part I.B 1 AS 1015 In one of two audits reviewed, the firm did not exercise due professional care when planning and performing the audit because it did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 1015, Due Professional Care in the Performance of Work. Triennially Inspected 1366 PricewaterhouseCoopers 2023 Ireland PricewaterhouseCoopers International Limited 2024-06-12T00:00:00.000 Part I.B 1 AS 1301 In one audit reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1366 PricewaterhouseCoopers 2023 Ireland PricewaterhouseCoopers International Limited 2024-06-12T00:00:00.000 Part I.B 2 AS 2201 In one audit reviewed, the firm communicated in writing to the audit committee that there were no significant deficiencies identified during the audit, even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 1655 Ernst & Young Ltd. 2023 Cayman Islands Ernst & Young Global Limited 2024-06-12T00:00:00.000 Part I.B 1 AS 1015 In one of two audits reviewed, the firm did not exercise due professional care when planning and performing the audit because it did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 1015, Due Professional Care in the Performance of Work. Annually Inspected 34 Deloitte & Touche LLP 2023 United States Deloitte Touche Tohmatsu Limited 2024-05-23T00:00:00.000 Part I.B 1 AS 1215 In three of 56 audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 34 Deloitte & Touche LLP 2023 United States Deloitte Touche Tohmatsu Limited 2024-05-23T00:00:00.000 Part I.B 2 AS 1301 In one of 55 audits reviewed, the firm did not make certain required communications to the audit committee related to uncorrected misstatements. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 34 Deloitte & Touche LLP 2023 United States Deloitte Touche Tohmatsu Limited 2024-05-23T00:00:00.000 Part I.B 3 AS 2101 In one of 36 audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 2101, Audit Planning. Annually Inspected 34 Deloitte & Touche LLP 2023 United States Deloitte Touche Tohmatsu Limited 2024-05-23T00:00:00.000 Part I.B 4 AS 2110 In two of 56 audits reviewed, the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to certain significant accounts and disclosures. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 34 Deloitte & Touche LLP 2023 United States Deloitte Touche Tohmatsu Limited 2024-05-23T00:00:00.000 Part I.B 5 AS 2110 In one of 56 audits reviewed, the firm did not evaluate certain factors when determining whether certain of the identified and assessed risks of material misstatement related to a significant account were significant risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 34 Deloitte & Touche LLP 2023 United States Deloitte Touche Tohmatsu Limited 2024-05-23T00:00:00.000 Part I.B 6 AS 3101 In one of 44 audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include a matter that was communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 34 Deloitte & Touche LLP 2023 United States Deloitte Touche Tohmatsu Limited 2024-05-23T00:00:00.000 Part I.B 7 AS 3101 In three of 44 audits reviewed, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 34 Deloitte & Touche LLP 2023 United States Deloitte Touche Tohmatsu Limited 2024-05-23T00:00:00.000 Part I.B 8 AS 3105 In one of five audits reviewed, the firm’s audit report did not include explanatory language about the firm’s responsibilities with respect to ICFR in a non-integrated audit. In this instance, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Annually Inspected 34 Deloitte & Touche LLP 2023 United States Deloitte Touche Tohmatsu Limited 2024-05-23T00:00:00.000 Part I.B 9 PCAOB Rule 3211 In one of 35 audits reviewed, the firm’s report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 238 PricewaterhouseCoopers LLP 2023 United States PricewaterhouseCoopers International Limited 2024-05-23T00:00:00.000 Part I.B 1 AS 1301 In one of 52 audits reviewed, the firm did not make certain required communications to the issuer’s audit committee related to the names, locations, and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit in a timely manner. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 238 PricewaterhouseCoopers LLP 2023 United States PricewaterhouseCoopers International Limited 2024-05-23T00:00:00.000 Part I.B 2 AS 2101 In five of 44 audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances, the firm was non-compliant with AS 2101, Audit Planning. Annually Inspected 238 PricewaterhouseCoopers LLP 2023 United States PricewaterhouseCoopers International Limited 2024-05-23T00:00:00.000 Part I.B 3 AS 2401 In one of 57 audits reviewed, the firm did not perform a retrospective review of certain accounting estimates in a significant account and disclosure to determine whether management’s judgments and assumptions related to these estimates indicated possible bias on the part of management. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Annually Inspected 238 PricewaterhouseCoopers LLP 2023 United States PricewaterhouseCoopers International Limited 2024-05-23T00:00:00.000 Part I.B 4 AS 3101 In two of 40 audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include one or more matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 238 PricewaterhouseCoopers LLP 2023 United States PricewaterhouseCoopers International Limited 2024-05-23T00:00:00.000 Part I.B 5 AS 3101 In one of 40 audits reviewed, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 238 PricewaterhouseCoopers LLP 2023 United States PricewaterhouseCoopers International Limited 2024-05-23T00:00:00.000 Part I.B 6 PCAOB Rule 2200 The firm’s report on Form 2 omitted information related to certain arrangements, whether by contract or otherwise, with other entities through or from which the firm employed or leased personnel to perform audit services. In this instance, the firm was non-compliant with PCAOB Rule 2200, Annual Report. Annually Inspected 238 PricewaterhouseCoopers LLP 2023 United States PricewaterhouseCoopers International Limited 2024-05-23T00:00:00.000 Part I.B 7 PCAOB Rule 3211 In three of 56 audits reviewed and in one other audit, the firm’s report on Form AP either included inaccurate information or omitted information related to the participation in the audit by certain other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 243 BDO USA, P.C. 2023 United States BDO International Limited 2024-05-23T00:00:00.000 Part I.B 1 AS 1105 In one of 25 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Annually Inspected 243 BDO USA, P.C. 2023 United States BDO International Limited 2024-05-23T00:00:00.000 Part I.B 2 AS 1215 In one of 29 audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 243 BDO USA, P.C. 2023 United States BDO International Limited 2024-05-23T00:00:00.000 Part I.B 3 AS 1215 In one of 29 audits reviewed, an other auditor used by the firm had obtained a letter of representation from management for one of the issuer’s non-U.S. components, but the firm did not retain this letter. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 243 BDO USA, P.C. 2023 United States BDO International Limited 2024-05-23T00:00:00.000 Part I.B 4 AS 1301 In two of 19 audits reviewed, the firm did not make certain required communications to the audit committee related to the name, location, and planned responsibilities of other accounting firms that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 243 BDO USA, P.C. 2023 United States BDO International Limited 2024-05-23T00:00:00.000 Part I.B 5 AS 2110 In one of 29 audits reviewed, the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a relevant assertion for a significant account and disclosure. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 243 BDO USA, P.C. 2023 United States BDO International Limited 2024-05-23T00:00:00.000 Part I.B 6 AS 2201 In one of 19 audits reviewed, the firm did not include in its report on ICFR a disclosure regarding the exclusion of acquired businesses from the scope of both management’s assessment and the firm’s audit of ICFR. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 243 BDO USA, P.C. 2023 United States BDO International Limited 2024-05-23T00:00:00.000 Part I.B 7 AS 2401 In 12 of 25 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Annually Inspected 243 BDO USA, P.C. 2023 United States BDO International Limited 2024-05-23T00:00:00.000 Part I.B 8 AS 2401 In six of 25 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Annually Inspected 243 BDO USA, P.C. 2023 United States BDO International Limited 2024-05-23T00:00:00.000 Part I.B 9 AS 2810 In three of 15 audits reviewed, the firm did not make a required communication to management related to one or more identified misstatements. In these instances, the firm was non-compliant with AS 2810, Evaluating Audit Results. Annually Inspected 243 BDO USA, P.C. 2023 United States BDO International Limited 2024-05-23T00:00:00.000 Part I.B 10 AS 3101 In three of 23 audits reviewed, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 243 BDO USA, P.C. 2023 United States BDO International Limited 2024-05-23T00:00:00.000 Part I.B 11 PCAOB Rule 3211 In one of 19 audits reviewed, the firm’s report on Form AP omitted information related to the participation in the audit by other accounting firms. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 248 Grant Thornton LLP 2023 United States Grant Thornton International Limited 2024-05-23T00:00:00.000 Part I.B 1 AS 1105 In two of 21 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In these instances, the firm was non-compliant with AS 1105, Audit Evidence. Annually Inspected 248 Grant Thornton LLP 2023 United States Grant Thornton International Limited 2024-05-23T00:00:00.000 Part I.B 2 AS 1215 In nine of 28 audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 248 Grant Thornton LLP 2023 United States Grant Thornton International Limited 2024-05-23T00:00:00.000 Part I.B 3 AS 1301 In two of 25 audits reviewed, the firm did not make certain required communications to the issuer’s audit committee related to corrected misstatements. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 248 Grant Thornton LLP 2023 United States Grant Thornton International Limited 2024-05-23T00:00:00.000 Part I.B 3 AS 1301 In two of 25 audits reviewed, the firm did not make certain required communications to the issuer’s audit committee related to critical accounting estimates. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 248 Grant Thornton LLP 2023 United States Grant Thornton International Limited 2024-05-23T00:00:00.000 Part I.B 4 AS 2110 In two of 27 audits reviewed, the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to one or more significant accounts and/or disclosures. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 248 Grant Thornton LLP 2023 United States Grant Thornton International Limited 2024-05-23T00:00:00.000 Part I.B 5 AS 2201 In one of 20 audits reviewed, the firm did not communicate to management, in writing, all control deficiencies identified during the audit. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 248 Grant Thornton LLP 2023 United States Grant Thornton International Limited 2024-05-23T00:00:00.000 Part I.B 6 AS 2201 In one of 19 audits reviewed, the firm’s audit report on the audit of internal control over financial reporting was not addressed to the shareholders and the board of directors. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 248 Grant Thornton LLP 2023 United States Grant Thornton International Limited 2024-05-23T00:00:00.000 Part I.B 7 AS 2401 In one of 27 audits reviewed, the firm did not perform a retrospective review of certain accounting estimates in a significant account and disclosure to determine whether management’s judgments and assumptions related to these estimates indicated possible bias on the part of management. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Annually Inspected 248 Grant Thornton LLP 2023 United States Grant Thornton International Limited 2024-05-23T00:00:00.000 Part I.B 8 AS 2805 In one of 25 audits reviewed, the firm did not provide management with a complete list of uncorrected misstatements included in or attached to the management representation letter. In this instance, the firm was non-compliant with AS 2805, Management Representations. Annually Inspected 248 Grant Thornton LLP 2023 United States Grant Thornton International Limited 2024-05-23T00:00:00.000 Part I.B 9 AS 2810 In one of 25 audits reviewed, the firm did not make a required communication to management related to an identified misstatement. In this instance, the firm was non-compliant with AS 2810, Evaluating Audit Results. Annually Inspected 248 Grant Thornton LLP 2023 United States Grant Thornton International Limited 2024-05-23T00:00:00.000 Part I.B 10 AS 3101 In one of 27 audits reviewed, the firm’s audit report incorrectly identified one of the issuer’s financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 248 Grant Thornton LLP 2023 United States Grant Thornton International Limited 2024-05-23T00:00:00.000 Part I.B 11 AS 3101 In four of 20 audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include one or more matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In addition, in one of these audits, the engagement team did not take into account certain required factors in determining whether or not a matter was a critical audit matter. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 248 Grant Thornton LLP 2023 United States Grant Thornton International Limited 2024-05-23T00:00:00.000 Part I.B 12 AS 3101 In one of 20 audits reviewed, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 248 Grant Thornton LLP 2023 United States Grant Thornton International Limited 2024-05-23T00:00:00.000 Part I.B 13 PCAOB Rule 3524 In three of 19 audits reviewed, the firm did not discuss with the audit committee the potential effects of permissible tax services on the independence of the firm in connection with seeking audit committee pre-approval of the services. In these instances, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre-Approval of Certain Tax Services. Triennially Inspected 444 Assure CPA, LLC 2023 United States 2024-05-23T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not make a required communication to the audit committee related to the timing of the audit. In addition, in one of these audits, the firm did not communicate to the audit committee changes to the significant risks that had initially been identified and communicated to the audit committee and the reasons for such changes. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 444 Assure CPA, LLC 2023 United States 2024-05-23T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not make a required communication to the audit committee related to the timing of the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 444 Assure CPA, LLC 2023 United States 2024-05-23T00:00:00.000 Part I.B 2 AS 1305 In one of two audits reviewed, the firm did not evaluate whether control deficiencies individually, or in combination, represented a material weakness or significant deficiency that required communication to management and the audit committee. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 445 Tait, Weller & Baker, LLP 2023 United States 2024-05-23T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one audit, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 445 Tait, Weller & Baker, LLP 2023 United States 2024-05-23T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one audit, the firm’s report on Form AP included inaccurate information regarding whether the audit client was an issuer other than an employee benefit plan or investment company; an employee benefit plan; or an investment company. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 726 Whitley Penn LLP 2023 United States 2024-05-23T00:00:00.000 Part I.B 1 AS 2110 In one of two audits reviewed, the firm did not inquire of the internal audit function about the risks of material misstatement, including fraud risks. In this instance, the firm was noncompliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 726 Whitley Penn LLP 2023 United States 2024-05-23T00:00:00.000 Part I.B 2 AS 2401 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 1057 Somekh Chaikin 2023 Israel KPMG International Cooperative 2024-05-23T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one of two audits reviewed, the firm’s report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1104 Deloitte Touche Tohmatsu 2023 Hong Kong Deloitte Touche Tohmatsu Limited 2024-05-23T00:00:00.000 Part I.B 1 AS 2110 In one of three audits reviewed, the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a relevant assertion for a significant account and disclosure. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1104 Deloitte Touche Tohmatsu 2023 Hong Kong Deloitte Touche Tohmatsu Limited 2024-05-23T00:00:00.000 Part I.B 2 AS 2201 In one audit reviewed, the firm communicated in writing to the audit committee that there were no significant deficiencies identified during the audit, even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That is Integrated with An Audit of Financial Statements. Triennially Inspected 1113 Deloitte Touche Tohmatsu Certified Public Accountants LLP 2023 China Deloitte Touche Tohmatsu Limited 2024-05-23T00:00:00.000 Part I.B 1 AS 1301 In two of three audits reviewed, the firm did not make certain required communications to the audit committee related to the name, location, and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1113 Deloitte Touche Tohmatsu Certified Public Accountants LLP 2023 China Deloitte Touche Tohmatsu Limited 2024-05-23T00:00:00.000 Part I.B 2 AS 2110 In one of four audits reviewed, the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a relevant assertion for a significant account and disclosure. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1113 Deloitte Touche Tohmatsu Certified Public Accountants LLP 2023 China Deloitte Touche Tohmatsu Limited 2024-05-23T00:00:00.000 Part I.B 3 AS 2201 In two of three audits reviewed, the firm communicated in writing to the audit committee that there were no significant deficiencies identified during the audit, even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In these instances, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 1113 Deloitte Touche Tohmatsu Certified Public Accountants LLP 2023 China Deloitte Touche Tohmatsu Limited 2024-05-23T00:00:00.000 Part I.B 4 AS 2201 In one of three audits reviewed, the firm did not inform the audit committee that it had communicated to management, in writing, all control deficiencies identified during the audit. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 1113 Deloitte Touche Tohmatsu Certified Public Accountants LLP 2023 China Deloitte Touche Tohmatsu Limited 2024-05-23T00:00:00.000 Part I.B 5 AS 3101 In three of three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 1172 Bober, Markey, Fedorovich & Company 2024 United States 2024-05-23T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one of two audits reviewed, the firm’s report on Form AP included inaccurate information regarding the issuer CIK number and office issuing the audit report. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1208 Deloitte LLP 2023 Canada Deloitte Touche Tohmatsu Limited 2024-05-23T00:00:00.000 Part I.B 1 AS 1015 In one audit reviewed, the firm did not exercise due professional care when planning and performing the audit because it did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 1015, Due Professional Care in the Performance of Work. Triennially Inspected 1208 Deloitte LLP 2023 Canada Deloitte Touche Tohmatsu Limited 2024-05-23T00:00:00.000 Part I.B 2 AS 1301 In one of four audits reviewed, the firm did not make a required communication to the audit committee related to corrected misstatements. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1208 Deloitte LLP 2023 Canada Deloitte Touche Tohmatsu Limited 2024-05-23T00:00:00.000 Part I.B 3 AS 2101 In four of four audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 1408 Ernst & Young Hua Ming LLP 2023 China Ernst & Young Global Limited 2024-05-23T00:00:00.000 Part I.B 1 AS 1215 In one of four audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1409 Ernst & Young 2023 Hong Kong Ernst & Young Global Limited 2024-05-23T00:00:00.000 Part I.B 1 AS 1301 In one audit reviewed, the firm did not make a required communication to the audit committee related to the name, location, and/or planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1409 Ernst & Young 2023 Hong Kong Ernst & Young Global Limited 2024-05-23T00:00:00.000 Part I.B 2 AS 2110 In one of three audits reviewed, the firm did not inquire of certain operating personnel within the company about fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1930 MNP LLP 2022 Canada 2024-05-23T00:00:00.000 Part I.B 1 AS 1301 In one audit reviewed, the firm did not make a required communication to the issuer’s audit committee related to the name, location, and planned responsibilities of other accounting firms and other persons not employed by the firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6143 BD & Company, Inc. 2023 United States 2024-05-23T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make certain required communications to the audit committee related to (1) an overview of the overall audit strategy; and (2) certain critical accounting policies and certain critical accounting estimates. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6143 BD & Company, Inc. 2023 United States 2024-05-23T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6143 BD & Company, Inc. 2023 United States 2024-05-23T00:00:00.000 Part I.B 3 AS 1301 In the audit reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6143 BD & Company, Inc. 2023 United States 2024-05-23T00:00:00.000 Part I.B 3 AS 2805 In the audit reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6143 BD & Company, Inc. 2023 United States 2024-05-23T00:00:00.000 Part I.B 4 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 6143 BD & Company, Inc. 2023 United States 2024-05-23T00:00:00.000 Part I.B 5 AS 3105 In the audit reviewed, the firm’s audit report did not include explanatory language about the firm’s responsibilities with respect to ICFR in a non-integrated audit. In this instance, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 232 Ferlita, Walsh, Gonzalez & Rodriguez, P.A. 2023 United States 2024-04-26T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1133 Deloitte Bedrijfsrevisoren / Réviseurs d’Entreprises BV/SRL 2023 Belgium Deloitte Touche Tohmatsu Limited 2024-04-26T00:00:00.000 Part I.B 1 AS 1215 In one of three audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1133 Deloitte Bedrijfsrevisoren / Réviseurs d’Entreprises BV/SRL 2023 Belgium Deloitte Touche Tohmatsu Limited 2024-04-26T00:00:00.000 Part I.B 2 AS 1305 In one audit, the firm communicated in writing to the audit committee that there were no significant deficiencies identified during the audit. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 1251 EY GmbH & Co. KG Wirtschaftspruefungsgesellschaft 2022 Germany Ernst & Young Global Limited 2024-04-26T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the issuer’s audit committee related to the name, location, and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1251 EY GmbH & Co. KG Wirtschaftspruefungsgesellschaft 2022 Germany Ernst & Young Global Limited 2024-04-26T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one of two audits reviewed, the firm’s report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was non- compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1294 Deloitte Statsautoriseret Revisionspartnerselskab 2023 Denmark Deloitte Touche Tohmatsu Limited 2024-04-26T00:00:00.000 Part I.B 1 PCAOB Rule 2200 In two instances, the firm did not file its report on Form 3 by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 2203, Special Reports. Triennially Inspected 1443 Ernst & Young 2023 Taiwan Ernst & Young Global Limited 2024-04-26T00:00:00.000 Part I.B 1 AS 1215 In one audit reviewed, other auditors used by the firm had performed procedures in response to certain significant risks communicated to them by the firm for certain of the issuer’s components, but the firm did not obtain, and review and retain, the other auditors’ responses to those significant risks and the results of the other auditors’ related procedures. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 2485 Simon & Edward, LLP 2023 United States 2024-04-26T00:00:00.000 Part I.B 1 AS 1015 In one audit reviewed, the firm did not adequately plan the audit to ensure that an unregistered firm that played a role in the audit would not play a substantial role, which is a violation of the Act and PCAOB Rule 2100, Registration Requirements for Public Accounting Firms. In this instance, the firm was non-compliant with AS 1015, Due Professional Care in the Performance of Work, and AS 2101, Audit Planning. Triennially Inspected 2485 Simon & Edward, LLP 2023 United States 2024-04-26T00:00:00.000 Part I.B 1 AS 2101 In one audit reviewed, the firm did not adequately plan the audit to ensure that an unregistered firm that played a role in the audit would not play a substantial role, which is a violation of the Act and PCAOB Rule 2100, Registration Requirements for Public Accounting Firms. In this instance, the firm was non-compliant with AS 1015, Due Professional Care in the Performance of Work, and AS 2101, Audit Planning. Triennially Inspected 2485 Simon & Edward, LLP 2023 United States 2024-04-26T00:00:00.000 Part I.B 1 PCAOB Rule 2100 In one audit reviewed, the firm did not adequately plan the audit to ensure that an unregistered firm that played a role in the audit would not play a substantial role, which is a violation of the Act and PCAOB Rule 2100, Registration Requirements for Public Accounting Firms. In this instance, the firm was non-compliant with AS 1015, Due Professional Care in the Performance of Work, and AS 2101, Audit Planning. Triennially Inspected 2485 Simon & Edward, LLP 2023 United States 2024-04-26T00:00:00.000 Part I.B 2 AS 1301 In the two audits reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of an other accounting firm and/or other persons not employed by the firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2485 Simon & Edward, LLP 2023 United States 2024-04-26T00:00:00.000 Part I.B 3 AS 3101 In the two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non- compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 2485 Simon & Edward, LLP 2023 United States 2024-04-26T00:00:00.000 Part I.B 4 AS 3105 In one audit reviewed, the firm’s audit report did not include explanatory language about the firm’s responsibilities with respect to ICFR in a non-integrated audit. In this instance, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 2485 Simon & Edward, LLP 2023 United States 2024-04-26T00:00:00.000 Part I.B 5 PCAOB Rule 3211 In one audit reviewed, the firm’s report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2485 Simon & Edward, LLP 2023 United States 2024-04-26T00:00:00.000 Part I.B 5 PCAOB Rule 3211 In one audit, the firm’s report on Form AP included inaccurate information regarding the issuer CIK number. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1245 Salles, Sainz - Grant Thornton, S.C. 2023 Mexico Grant Thornton International Limited 2024-03-29T00:00:00.000 Part I.B 1 AS 1215 In one of three audits reviewed, the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added, the name of the person who prepared the additional documentation, and the reason for adding it. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1245 Salles, Sainz - Grant Thornton, S.C. 2023 Mexico Grant Thornton International Limited 2024-03-29T00:00:00.000 Part I.B 2 AS 2110 In one of three audits reviewed, the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a relevant assertion for a significant account. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1245 Salles, Sainz - Grant Thornton, S.C. 2023 Mexico Grant Thornton International Limited 2024-03-29T00:00:00.000 Part I.B 3 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 1245 Salles, Sainz - Grant Thornton, S.C. 2023 Mexico Grant Thornton International Limited 2024-03-29T00:00:00.000 Part I.B 4 AS 3101 In one audit reviewed, the firm’s communication of critical audit matters in the audit report did not describe for a matter the principal considerations that led the firm to determine that the matter was a critical audit matter. In addition, in this same audit, the firm’s communication of a critical audit matter in the audit report (1) included language that was inconsistent with information in the firm’s audit documentation and (2) did not refer to the relevant financial statement disclosure related to the critical audit matter. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1245 Salles, Sainz - Grant Thornton, S.C. 2023 Mexico Grant Thornton International Limited 2024-03-29T00:00:00.000 Part I.B 5 PCAOB Rule 3524 In one of three audits reviewed, the firm did not discuss with the audit committee the potential effects of permissible tax services on the independence of the firm and document the substance of its discussions. In this instance, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre-Approval of Certain Tax Services. Triennially Inspected 2769 Centurion ZD CPA & Co. 2023 Hong Kong 2024-03-29T00:00:00.000 Part I.B 1 AS 1215 In one of three audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 2769 Centurion ZD CPA & Co. 2023 Hong Kong 2024-03-29T00:00:00.000 Part I.B 2 AS 1215 In one of three audits reviewed, the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added, the name of the person who prepared the additional documentation, and the reason for adding it. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 2769 Centurion ZD CPA & Co. 2023 Hong Kong 2024-03-29T00:00:00.000 Part I.B 3 AS 1220 In two of two audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer, including evidence that the engagement quality reviewer evaluated the engagement team’s responses to the significant risks identified. In these instances, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 2769 Centurion ZD CPA & Co. 2023 Hong Kong 2024-03-29T00:00:00.000 Part I.B 4 AS 1301 In two of two audits reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of other accounting firm(s) that performed audit procedures in the audit. In one of these audits, the firm did not make a required communication to the audit committee related to significant accounting policies and practices. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2769 Centurion ZD CPA & Co. 2023 Hong Kong 2024-03-29T00:00:00.000 Part I.B 4 AS 1301 In two of two audits reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of other accounting firm(s) that performed audit procedures in the audit. In one of these audits, the firm did not make a required communication to the audit committee related to the critical accounting policies and practices and critical accounting estimates. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2769 Centurion ZD CPA & Co. 2023 Hong Kong 2024-03-29T00:00:00.000 Part I.B 5 AS 1301 In one of two audits reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2769 Centurion ZD CPA & Co. 2023 Hong Kong 2024-03-29T00:00:00.000 Part I.B 6 AS 1301 In one of two audits reviewed, the firm did not provide or discuss with the audit committee a draft of the firm’s audit report. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2769 Centurion ZD CPA & Co. 2023 Hong Kong 2024-03-29T00:00:00.000 Part I.B 7 AS 1301 In one of two audits reviewed, the firm did not inquire of the audit committee about whether it was aware of matters relevant to the audit, including, but not limited to, violations or possible violations of laws or regulations. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2769 Centurion ZD CPA & Co. 2023 Hong Kong 2024-03-29T00:00:00.000 Part I.B 8 AS 2110 In one of three audits reviewed, the firm did not evaluate certain factors when assessing the risks of material misstatement related to certain significant accounts. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 2769 Centurion ZD CPA & Co. 2023 Hong Kong 2024-03-29T00:00:00.000 Part I.B 9 AS 2110 In one of three audits reviewed, the firm did not identify and assess the risks of material misstatement at the assertion level for the significant accounts and disclosures it identified. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 2769 Centurion ZD CPA & Co. 2023 Hong Kong 2024-03-29T00:00:00.000 Part I.B 10 AS 2110 In the three audits reviewed, the firm did not inquire of the audit committee, management, and/or others within the company about fraud risks. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 2769 Centurion ZD CPA & Co. 2023 Hong Kong 2024-03-29T00:00:00.000 Part I.B 11 AS 2110 In two of three audits reviewed, the firm did not hold a discussion among the key engagement team members about the potential for material misstatement due to fraud. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 2769 Centurion ZD CPA & Co. 2023 Hong Kong 2024-03-29T00:00:00.000 Part I.B 12 AS 2201 In one audit, the firm did not communicate, in writing, to the audit committee all material weaknesses identified during the audit. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 2769 Centurion ZD CPA & Co. 2023 Hong Kong 2024-03-29T00:00:00.000 Part I.B 13 AS 2201 In one audit, the firm’s initial and revised audit reports did not include one or more required elements. In addition, in this audit, the firm’s revised audit report did not appropriately identify the nature of the opinion expressed in the ICFR audit report. In these instances, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 2769 Centurion ZD CPA & Co. 2023 Hong Kong 2024-03-29T00:00:00.000 Part I.B 14 AS 3101 In one audit, the firm’s audit report inappropriately included two similar versions of a required statement. In addition, in this audit, the firm’s audit report did not include a definition of consolidated financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 2769 Centurion ZD CPA & Co. 2023 Hong Kong 2024-03-29T00:00:00.000 Part I.B 15 AS 3101 In two of two audits reviewed, the firm’s communication of one or more critical audit matters in the audit report included language that was inconsistent with information in the firm’s audit documentation. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 2769 Centurion ZD CPA & Co. 2023 Hong Kong 2024-03-29T00:00:00.000 Part I.B 16 AS 3101 In one of two audits reviewed, the firm’s communication of critical audit matters in the audit report did not describe for a matter the principal considerations that led the firm to determine that the matter was a critical audit matter. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 2769 Centurion ZD CPA & Co. 2023 Hong Kong 2024-03-29T00:00:00.000 Part I.B 17 AS 3105 In one audit, the firm’s audit report inappropriately included explanatory language about the firm’s responsibilities with respect to ICFR in a non-integrated audit when the issuer was required to have an audit of ICFR, the firm was engaged to perform an audit of ICFR, and the firm expressed an opinion on ICFR. In this instance, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 2769 Centurion ZD CPA & Co. 2023 Hong Kong 2024-03-29T00:00:00.000 Part I.B 18 PCAOB Rule 2100 The firm submitted inaccurate information related to Item 3.1, Changes in Form of Organization or in Relevant Jurisdiction, and Item 3.2, Acquisitions of, or Combinations Involving, A Registered Public Accounting Firm, in its report on Form 4. In addition, the firm made an inaccurate representation in Exhibit 99.4, Acknowledgement Concerning Registration Status in Certain Transactions in its report on Form 4. In these instances, the firm was non-compliant with PCAOB Rule 2108, Succeeding to the Registration Status of a Predecessor. Triennially Inspected 2769 Centurion ZD CPA & Co. 2023 Hong Kong 2024-03-29T00:00:00.000 Part I.B 19 PCAOB Rule 2200 The firm omitted required information related to Item 4.1, Audit Reports Issued by the Firm for Issuers, and Item 5.2, Audit-related Memberships, Affiliations, or Similar Arrangements, from its reports on Form 2 and Form 2/A. In addition, the firm included inaccurate information related to Item 6.1, Number of Firm Personnel, in its reports on Form 2 and Form 2/A. In these instances, the firm was non-compliant with PCAOB Rule 2200, Annual Report. Triennially Inspected 2769 Centurion ZD CPA & Co. 2023 Hong Kong 2024-03-29T00:00:00.000 Part I.B 20 PCAOB Rule 3211 In three audits, the firm did not file one or more reports on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2769 Centurion ZD CPA & Co. 2023 Hong Kong 2024-03-29T00:00:00.000 Part I.B 21 PCAOB Rule 3211 In two of two audits reviewed and in two other audits, the firm’s report on Form AP omitted information related to the participation in the audit by one or more other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2769 Centurion ZD CPA & Co. 2023 Hong Kong 2024-03-29T00:00:00.000 Part I.B 22 PCAOB Rule 3211 In one audit, the firm’s report on Form AP included inaccurate information regarding the audit report date. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2769 Centurion ZD CPA & Co. 2023 Hong Kong 2024-03-29T00:00:00.000 Part I.B 23 PCAOB Rule 3526 In one of two audits reviewed, the firm did not provide the audit committee the required independence communications. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 410 Weaver and Tidwell, L.L.P. 2023 United States 2024-03-21T00:00:00.000 Part I.B 1 AS 2401 In the three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain potential fraud risk characteristics to certain entries. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 410 Weaver and Tidwell, L.L.P. 2023 United States 2024-03-21T00:00:00.000 Part I.B 2 AS 3101 In one of three audits reviewed, the firm's audit report omitted certain of the issuer's financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 410 Weaver and Tidwell, L.L.P. 2023 United States 2024-03-21T00:00:00.000 Part I.B 3 AS 3101 In one of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include one or more matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 410 Weaver and Tidwell, L.L.P. 2023 United States 2024-03-21T00:00:00.000 Part I.B 4 AS 3101 In one of two audits reviewed, the engagement team did not take into account certain required factors in determining whether or not certain matters were critical audit matters. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1118 KPMG LLP 2022 United Kingdom KPMG International Cooperative 2024-03-21T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the name, location, and planned responsibilities of other accounting firms that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1118 KPMG LLP 2022 United Kingdom KPMG International Cooperative 2024-03-21T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one of two audits reviewed, the firm's report on Form AP included information related to the participation in the audit by an entity that does not meet the definition of an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1281 Kost Forer Gabbay & Kasierer 2023 Israel Ernst & Young Global Limited 2024-03-21T00:00:00.000 Part I.B 1 AS 1215 In two of seven audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1281 Kost Forer Gabbay & Kasierer 2023 Israel Ernst & Young Global Limited 2024-03-21T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the audit committee in a timely manner related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1281 Kost Forer Gabbay & Kasierer 2023 Israel Ernst & Young Global Limited 2024-03-21T00:00:00.000 Part I.B 3 AS 2101 In two of seven audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In these instances, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 1281 Kost Forer Gabbay & Kasierer 2023 Israel Ernst & Young Global Limited 2024-03-21T00:00:00.000 Part I.B 4 AS 2401 In one audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not consider certain characteristics of potentially fraudulent journal entries when identifying and selecting entries for testing. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 1281 Kost Forer Gabbay & Kasierer 2023 Israel Ernst & Young Global Limited 2024-03-21T00:00:00.000 Part I.B 5 AS 3101 In one of six audits reviewed, the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1281 Kost Forer Gabbay & Kasierer 2023 Israel Ernst & Young Global Limited 2024-03-21T00:00:00.000 Part I.B 6 AS 3101 In five of five audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include one or more matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1522 Ernst & Young Audit S.A.S. 2023 Colombia Ernst & Young Global Limited 2024-03-21T00:00:00.000 Part I.B 1 AS 2110 In one of three audits reviewed, the firm did not presume that there was a fraud risk involving improper revenue recognition and did not have an appropriate rationale for how this presumption was overcome. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1939 Raul Carrega, CPA 2023 United States 2024-03-21T00:00:00.000 Part I.B 1 AS 1105 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 1939 Raul Carrega, CPA 2023 United States 2024-03-21T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not make any of the required communications to the entire audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1939 Raul Carrega, CPA 2023 United States 2024-03-21T00:00:00.000 Part I.B 3 AS 1301 In the audit reviewed, the firm did not include a required matter related to its responsibilities in the engagement letter. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees Triennially Inspected 1939 Raul Carrega, CPA 2023 United States 2024-03-21T00:00:00.000 Part I.B 4 AS 1301 In the audit reviewed, the firm did not provide a copy of the management representation letter to the entire audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 1939 Raul Carrega, CPA 2023 United States 2024-03-21T00:00:00.000 Part I.B 4 AS 2805 In the audit reviewed, the firm did not provide a copy of the management representation letter to the entire audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 1939 Raul Carrega, CPA 2023 United States 2024-03-21T00:00:00.000 Part I.B 5 AS 1305 In the audit reviewed, the firm did not provide to management and the audit committee the required communications in writing of all material weaknesses identified during the audit. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 1939 Raul Carrega, CPA 2023 United States 2024-03-21T00:00:00.000 Part I.B 6 AS 3101 In the audit reviewed, the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1939 Raul Carrega, CPA 2023 United States 2024-03-21T00:00:00.000 Part I.B 7 AS 3101 In the audit reviewed, the engagement team did not perform any procedures to comply with the requirements related to critical audit matters. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1939 Raul Carrega, CPA 2023 United States 2024-03-21T00:00:00.000 Part I.B 8 PCAOB Rule 3526 In the audit reviewed, the firm did not provide the entire audit committee the required independence communications. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 256 McGrail Merkel Quinn & Associates, P.C. 2023 United States 2024-02-22T00:00:00.000 Part I.B 1 AS 1220 In the audit reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer, including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In this instance, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 577 Stowe & Degon LLC 2022 United States 2024-02-22T00:00:00.000 Part I.B 1 AS 1215 In one of four audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 577 Stowe & Degon LLC 2022 United States 2024-02-22T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not communicate to the issuer's audit committee all uncorrected misstatements prior to the issuance of the auditor's report. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 577 Stowe & Degon LLC 2022 United States 2024-02-22T00:00:00.000 Part I.B 3 AS 1301 In one of two audits reviewed, the firm did not communicate to the issuer's audit committee certain of the issuer's critical accounting policies and practices and critical accounting estimates. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 577 Stowe & Degon LLC 2022 United States 2024-02-22T00:00:00.000 Part I.B 4 AS 1301 In one of two audits reviewed, the firm did not inquire of the audit committee about whether it was aware of matters relevant to the audit, including, but not limited to, violations or possible violations of laws or regulations. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 577 Stowe & Degon LLC 2022 United States 2024-02-22T00:00:00.000 Part I.B 5 AS 1305 In one of two audits reviewed, the firm did not provide to management and the audit committee the required communications in writing of all significant deficiencies and material weaknesses identified during the audit prior to the issuance of the auditor's report. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 577 Stowe & Degon LLC 2022 United States 2024-02-22T00:00:00.000 Part I.B 6 AS 2110 In one audit reviewed, the firm did not inquire of the audit committee about the risks of material misstatement, including fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 577 Stowe & Degon LLC 2022 United States 2024-02-22T00:00:00.000 Part I.B 7 AS 2110 In one of four audits reviewed, the firm did not identify and assess the risks of material misstatement for the relevant assertions related to certain significant accounts and disclosures. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 577 Stowe & Degon LLC 2022 United States 2024-02-22T00:00:00.000 Part I.B 8 AS 2410 In one audit reviewed, the firm did not inquire of the issuer's audit committee regarding the audit committee's understanding of the issuer's relationships and transactions with related parties that are significant to the issuer and whether any member of the audit committee had concerns regarding relationships or transactions with related parties and, if so, the substance of those concerns. In this instance, the firm was non-compliant with AS 2410, Related Parties. Triennially Inspected 577 Stowe & Degon LLC 2022 United States 2024-02-22T00:00:00.000 Part I.B 9 AS 3101 In four of four audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 577 Stowe & Degon LLC 2022 United States 2024-02-22T00:00:00.000 Part I.B 10 AS 3101 In two of four audits reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 577 Stowe & Degon LLC 2022 United States 2024-02-22T00:00:00.000 Part I.B 11 AS 3101 In one of four audits reviewed, the engagement team determined that there were no critical audit matters, but did not include the required language, and the appropriate title, in the auditor's report. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion Triennially Inspected 577 Stowe & Degon LLC 2022 United States 2024-02-22T00:00:00.000 Part I.B 12 AS 3105 In one audit, the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 1216 KPMG 2023 Panama KPMG International Cooperative 2024-02-22T00:00:00.000 Part I.B 1 AS 1301 In one audit reviewed, the firm did not make a required communication to the audit committee in a timely manner related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2233 Grant Thornton Audit Pty Ltd 2023 Australia Grant Thornton International Limited 2024-02-22T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm's engagement letter with the audit committee included inaccurate descriptions of the objective of the audit and certain of the responsibilities of the auditor. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2233 Grant Thornton Audit Pty Ltd 2023 Australia Grant Thornton International Limited 2024-02-22T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the audit committee related to (1) the significant accounting policies and practices; (2) the critical accounting policies and practices and critical accounting estimates; and (3) the firm's evaluation of the quality of the issuer's financial reporting. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2233 Grant Thornton Audit Pty Ltd 2023 Australia Grant Thornton International Limited 2024-02-22T00:00:00.000 Part I.B 3 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the audit committee related to the issuer's critical accounting policies. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2233 Grant Thornton Audit Pty Ltd 2023 Australia Grant Thornton International Limited 2024-02-22T00:00:00.000 Part I.B 4 AS 3101 In one audit, the firm's audit report incorrectly identified certain of the issuer's financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 2233 Grant Thornton Audit Pty Ltd 2023 Australia Grant Thornton International Limited 2024-02-22T00:00:00.000 Part I.B 5 AS 3101 In two audits, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 3281 Marcelo de los Santos y Cia., S.C. 2023 Mexico 2024-02-22T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make certain required communications to the audit committee related to (1) corrected misstatements; (2) the significant accounting policies and practices; and (3) the critical accounting policies and practices and critical accounting estimates. In addition, the firm did not provide or discuss with the audit committee a draft of the auditor's report. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 3281 Marcelo de los Santos y Cia., S.C. 2023 Mexico 2024-02-22T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 3281 Marcelo de los Santos y Cia., S.C. 2023 Mexico 2024-02-22T00:00:00.000 Part I.B 2 AS 2805 In the audit reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 3281 Marcelo de los Santos y Cia., S.C. 2023 Mexico 2024-02-22T00:00:00.000 Part I.B 3 AS 2810 In the audit reviewed, the firm did not communicate all accumulated misstatements to management on a timely basis to provide management with an opportunity to correct them. In this instance, the firm was non-compliant with AS 2810, Evaluating Audit Results. Triennially Inspected 3281 Marcelo de los Santos y Cia., S.C. 2023 Mexico 2024-02-22T00:00:00.000 Part I.B 4 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report. Triennially Inspected 3281 Marcelo de los Santos y Cia., S.C. 2023 Mexico 2024-02-22T00:00:00.000 Part I.B 5 PCAOB Rule 3211 In the audit reviewed, the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In addition, the firm's report on Form AP included inaccurate information related to the participation in the audit by another accounting firm. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 5036 Assurance Dimensions 2023 United States 2024-02-22T00:00:00.000 Part I.B 1 AS 1105 In one of two audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete and accurate. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 5036 Assurance Dimensions 2023 United States 2024-02-22T00:00:00.000 Part I.B 2 AS 1301 In the two audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee or all members of the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 5036 Assurance Dimensions 2023 United States 2024-02-22T00:00:00.000 Part I.B 2 AS 2805 In the two audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee or all members of the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 5036 Assurance Dimensions 2023 United States 2024-02-22T00:00:00.000 Part I.B 3 AS 2101 In one of two audits reviewed, the firm did not perform procedures to determine whether all individuals who participated in the audit were in compliance with independence requirements. In this instance, the firm was non-compliant with AS 2101, Audit Planning. Triennially Inspected 5036 Assurance Dimensions 2023 United States 2024-02-22T00:00:00.000 Part I.B 4 AS 2110 In one of two audits reviewed, the firm did not inquire of all members of the audit committee about fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 5036 Assurance Dimensions 2023 United States 2024-02-22T00:00:00.000 Part I.B 5 AS 2810 In one of two audits reviewed, the firm did not communicate an accumulated misstatement to management on a timely basis to provide management with an opportunity to correct it. In this instance, the firm was non-compliant with AS 2810, Evaluating Audit Results. Triennially Inspected 5036 Assurance Dimensions 2023 United States 2024-02-22T00:00:00.000 Part I.B 6 AS 3101 In one of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 5036 Assurance Dimensions 2023 United States 2024-02-22T00:00:00.000 Part I.B 7 PCAOB Rule 3211 In the two audits reviewed, the firm's report on Form AP included inaccurate information related to the participation in the audit by an other accounting firm. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6642 Antares Professional Corporation 2023 Canada 2024-02-22T00:00:00.000 Part I.B 1 AS 1105 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 6642 Antares Professional Corporation 2023 Canada 2024-02-22T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not make certain required communications to the audit committee related to (1) all of the significant risks identified through its risk assessment procedures and (2) certain critical accounting estimates. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6642 Antares Professional Corporation 2023 Canada 2024-02-22T00:00:00.000 Part I.B 3 AS 2810 In the audit reviewed, the firm did not communicate all accumulated misstatements to management on a timely basis to provide management with an opportunity to correct them. In this instance, the firm was non-compliant with AS 2810, Evaluating Audit Results. Triennially Inspected 6642 Antares Professional Corporation 2023 Canada 2024-02-22T00:00:00.000 Part I.B 4 AS 3101 In the audit reviewed, the firm's audit report did not include the country from which the audit report had been issued. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6642 Antares Professional Corporation 2023 Canada 2024-02-22T00:00:00.000 Part I.B 5 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include a matter that was communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 6642 Antares Professional Corporation 2023 Canada 2024-02-22T00:00:00.000 Part I.B 6 PCAOB Rule 3211 In the audit reviewed, the firm's reports on Form AP omitted information related to the participation in the audit by one or more other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 41 RubinBrown LLP 2023 United States 2024-01-25T00:00:00.000 Part I.B 1 AS 3101 In one audit, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 286 Eide Bailly LLP 2023 United States 2024-01-25T00:00:00.000 Part I.B 1 AS 2110 In one of two audits reviewed, the firm did not evaluate certain factors when assessing the risks of material misstatement related to a significant account. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 286 Eide Bailly LLP 2023 United States 2024-01-25T00:00:00.000 Part I.B 2 AS 3101 In both audits reviewed, the firm's audit reports contained inaccurate information for the year the firm began serving consecutively as the company's auditor. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 286 Eide Bailly LLP 2023 United States 2024-01-25T00:00:00.000 Part I.B 3 AS 3101 In one audit, the firm's communication of critical audit matters in the audit report did not include certain language required to precede the critical audit matters communicated in the audit report. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 606 Grassi & Co., CPAs, P.C. 2023 United States 2023-12-21T00:00:00.000 Part I.B 1 AS 1105 In one audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 606 Grassi & Co., CPAs, P.C. 2023 United States 2023-12-21T00:00:00.000 Part I.B 2 AS 1301 In one audit reviewed, the firm did not communicate to the audit committee all of the issuer's critical accounting estimates. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 606 Grassi & Co., CPAs, P.C. 2023 United States 2023-12-21T00:00:00.000 Part I.B 3 AS 2110 In one of two audits reviewed, the firm did not identify and assess the risks of material misstatement related to certain significant accounts and disclosures. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 606 Grassi & Co., CPAs, P.C. 2023 United States 2023-12-21T00:00:00.000 Part I.B 4 AS 3101 In the two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 606 Grassi & Co., CPAs, P.C. 2023 United States 2023-12-21T00:00:00.000 Part I.B 5 AS 3101 In one of two audits reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 606 Grassi & Co., CPAs, P.C. 2023 United States 2023-12-21T00:00:00.000 Part I.B 6 PCAOB Rule 3211 In one audit, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 606 Grassi & Co., CPAs, P.C. 2023 United States 2023-12-21T00:00:00.000 Part I.B 6 PCAOB Rule 3211 In one audit, the firm's report on Form AP included inaccurate information regarding the audit report date. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1316 Gaveglio Aparicio y Asociados S. Civil de R.L. 2023 Peru PricewaterhouseCoopers International Limited 2023-12-21T00:00:00.000 Part I.B 1 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 2388 Wei, Wei & Co., LLP 2022 United States 2023-12-21T00:00:00.000 Part I.B 1 AS 1105 In one audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 2388 Wei, Wei & Co., LLP 2022 United States 2023-12-21T00:00:00.000 Part I.B 2 AS 1301 In the two audits reviewed, the firm did not make a required communication to the audit committee related to corrected misstatements. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2388 Wei, Wei & Co., LLP 2022 United States 2023-12-21T00:00:00.000 Part I.B 3 AS 1301 In one of two audits reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2388 Wei, Wei & Co., LLP 2022 United States 2023-12-21T00:00:00.000 Part I.B 4 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the audit committee related to the firm's evaluation of the issuer's ability to continue as a going concern. In addition, the firm made an inaccurate communication to the audit committee related to a significant accounting policy. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2388 Wei, Wei & Co., LLP 2022 United States 2023-12-21T00:00:00.000 Part I.B 5 AS 1301 In one of two audits reviewed, the firm did not inquire of the audit committee about whether it was aware of matters relevant to the audit, including, but not limited to, violations or possible violations of laws or regulations. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2388 Wei, Wei & Co., LLP 2022 United States 2023-12-21T00:00:00.000 Part I.B 6 AS 2201 In one audit, the firm did not communicate, in writing, to management and the audit committee all material weaknesses identified during the audit. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 2388 Wei, Wei & Co., LLP 2022 United States 2023-12-21T00:00:00.000 Part I.B 7 AS 2401 In one audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not consider the characteristics of potentially fraudulent journal entries when identifying and selecting entries for testing. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 2388 Wei, Wei & Co., LLP 2022 United States 2023-12-21T00:00:00.000 Part I.B 8 AS 2410 In one audit reviewed, the firm did not inquire of the audit committee regarding the audit committee's understanding of the issuer's relationships and transactions with related parties that are significant to the issuer and whether any member of the audit committee had concerns regarding relationships or transactions with related parties and, if so, the substance of those concerns. In this instance, the firm was non-compliant with AS 2410, Related Parties. Triennially Inspected 2388 Wei, Wei & Co., LLP 2022 United States 2023-12-21T00:00:00.000 Part I.B 9 AS 3101 In the two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 2388 Wei, Wei & Co., LLP 2022 United States 2023-12-21T00:00:00.000 Part I.B 10 AS 3101 In the two audits reviewed, the firm's communication of one or more critical audit matters in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 2388 Wei, Wei & Co., LLP 2022 United States 2023-12-21T00:00:00.000 Part I.B 11 PCAOB Rule 3211 In 10 audits, the firm did not file its report on Form AP by the relevant deadline. In addition, in one of these audits, the firm's report on Form AP included inaccurate information regarding the audit report date. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2388 Wei, Wei & Co., LLP 2022 United States 2023-12-21T00:00:00.000 Part I.B 11 PCAOB Rule 3211 In 10 audits, the firm did not file its report on Form AP by the relevant deadline. In addition, in one of these audits, the firm's report on Form AP included inaccurate information regarding the issuer CIK number. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2388 Wei, Wei & Co., LLP 2022 United States 2023-12-21T00:00:00.000 Part I.B 11 PCAOB Rule 3211 In 10 audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6686 PWR CPA LLP 2023 United States 2023-12-21T00:00:00.000 Part I.B 1 AS 1220 In the audit reviewed, the firm did not obtain the engagement quality reviewer's concurring approval of issuance of the audit report prior to its issuance. In this instance, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 6686 PWR CPA LLP 2023 United States 2023-12-21T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) all of the significant risks identified through its risk assessment procedures, (2) certain critical accounting estimates, and (3) changes to the significant risks that had initially been identified and communicated to the audit committee and the reasons for such changes. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6686 PWR CPA LLP 2023 United States 2023-12-21T00:00:00.000 Part I.B 3 AS 2110 In the audit reviewed, the firm did not inquire of the audit committee about the risks of material misstatement, including fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6686 PWR CPA LLP 2023 United States 2023-12-21T00:00:00.000 Part I.B 4 AS 2415 In one audit, the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern, but did not place it immediately following the opinion paragraph. In this instance, the firm was non-compliant with AS 2415, Consideration of an Entity's Ability to Continue as a Going Concern. Triennially Inspected 6686 PWR CPA LLP 2023 United States 2023-12-21T00:00:00.000 Part I.B 5 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 6686 PWR CPA LLP 2023 United States 2023-12-21T00:00:00.000 Part I.B 6 AS 3101 In one audit, the firm's audit report did not include certain required language preceding the communication of a critical audit matter. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6686 PWR CPA LLP 2023 United States 2023-12-21T00:00:00.000 Part I.B 7 PCAOB Rule 2100 The firm omitted required information related to Item 5.1, Certain Criminal, Civil and Administrative Proceedings, from its report on Form 1. In this instance, the firm was non-compliant with PCAOB Rule 2101, Application for Registration. Triennially Inspected 6686 PWR CPA LLP 2023 United States 2023-12-21T00:00:00.000 Part I.B 8 PCAOB Rule 3211 In the audit reviewed and in four other audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6686 PWR CPA LLP 2023 United States 2023-12-21T00:00:00.000 Part I.B 9 PCAOB Rule 3211 In one audit, the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 100 WithumSmith+Brown, PC 2022 United States 2023-12-20T00:00:00.000 Part I.B 1 AS 1105 In two of five audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In these instances, the firm was non-compliant with AS 1105, Audit Evidence. Annually Inspected 100 WithumSmith+Brown, PC 2022 United States 2023-12-20T00:00:00.000 Part I.B 2 AS 1205 In one of five audits reviewed, the firm’s audit report made reference to another auditor but did not indicate the division of responsibility as between the portion of the financial statements covered by the firm’s audit and the portion covered by the audit of the other auditor. In this instance, the firm was non-compliant with AS 1205, Part of the Audit Performed by Other Independent Auditors. Annually Inspected 100 WithumSmith+Brown, PC 2022 United States 2023-12-20T00:00:00.000 Part I.B 3 AS 1301 In five of five audits reviewed, the firm did not make certain required communications to the issuer’s audit committee related to the names, locations, and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 100 WithumSmith+Brown, PC 2022 United States 2023-12-20T00:00:00.000 Part I.B 4 AS 3101 In three of three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer’s audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 100 WithumSmith+Brown, PC 2022 United States 2023-12-20T00:00:00.000 Part I.B 5 PCAOB Rule 3211 In one of five audits reviewed, the firm’s report on Form AP omitted information related to the participation in the audit by other accounting firms. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 100 WithumSmith+Brown, PC 2022 United States 2023-12-20T00:00:00.000 Part I.B 6 PCAOB Rule 3526 In seven of 11 audits reviewed, the firm’s independence communications with the audit committee inaccurately described the professional standards related to required communications. In these instances, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Annually Inspected 185 KPMG LLP 2022 United States KPMG International Cooperative 2023-12-20T00:00:00.000 Part I.B 1 AS 1215 In two of 54 audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 185 KPMG LLP 2022 United States KPMG International Cooperative 2023-12-20T00:00:00.000 Part I.B 2 AS 2110 In two of 54 audits reviewed, the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a significant account and disclosure. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 185 KPMG LLP 2022 United States KPMG International Cooperative 2023-12-20T00:00:00.000 Part I.B 3 AS 3101 In two of 14 audits reviewed and in one other audit, the year the firm began serving consecutively as the company’s auditor that was included in the firm’s audit report was incorrect. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 185 KPMG LLP 2022 United States KPMG International Cooperative 2023-12-20T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In 16 of 54 audits reviewed, the firm’s report on Form AP either included inaccurate information or omitted information related to the participation in the audit by one or more other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 185 KPMG LLP 2022 United States KPMG International Cooperative 2023-12-20T00:00:00.000 Part I.B 5 PCAOB Rule 3524 In one of 10 audits reviewed, the firm did not discuss with the audit committee the potential effects of permissible tax services on the independence of the firm. In this instance, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre-Approval of Certain Tax Services. Triennially Inspected 349 Spicer Jeffries LLP 2023 United States 2023-12-11T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 349 Spicer Jeffries LLP 2023 United States 2023-12-11T00:00:00.000 Part I.B 2 AS 1301 In the two audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 349 Spicer Jeffries LLP 2023 United States 2023-12-11T00:00:00.000 Part I.B 2 AS 2805 In the two audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 349 Spicer Jeffries LLP 2023 United States 2023-12-11T00:00:00.000 Part I.B 3 AS 2201 In the two audits reviewed, the firm communicated in writing to the audit committee that there were no significant deficiencies identified during the audit, even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In these instances, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 349 Spicer Jeffries LLP 2023 United States 2023-12-11T00:00:00.000 Part I.B 4 AS 2410 In the two audits reviewed, the firm did not make certain required communications to the audit committee related to its evaluation of the issuer's identification of, accounting for, and disclosure of its relationships and transactions with related parties. In these instances, the firm was non-compliant with AS 2410, Related Parties. Triennially Inspected 349 Spicer Jeffries LLP 2023 United States 2023-12-11T00:00:00.000 Part I.B 5 AS 3101 In the two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that critical audit matters should have been communicated in the auditor's report. Triennially Inspected 349 Spicer Jeffries LLP 2023 United States 2023-12-11T00:00:00.000 Part I.B 6 AS 3101 In one of two audits reviewed, the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 366 MaughanSullivan LLC 2023 United States 2023-12-11T00:00:00.000 Part I.B 1 AS 1215 In the four audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 366 MaughanSullivan LLC 2023 United States 2023-12-11T00:00:00.000 Part I.B 2 AS 1301 In the four audits reviewed, the firm inaccurately communicated to the audit committee that it had audited the issuer's internal control over financial reporting. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 366 MaughanSullivan LLC 2023 United States 2023-12-11T00:00:00.000 Part I.B 3 AS 1301 In three of four audits reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In addition, in one of these audits, the firm communicated significant risks that it did not identify through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 366 MaughanSullivan LLC 2023 United States 2023-12-11T00:00:00.000 Part I.B 3 AS 1301 In three of four audits reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 366 MaughanSullivan LLC 2023 United States 2023-12-11T00:00:00.000 Part I.B 4 AS 1301 In one of four audits reviewed, the firm did not establish an understanding of the terms of the audit engagement with the audit committee, record such an understanding in an engagement letter, and determine that the audit committee acknowledged and agreed to the terms of the engagement. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 366 MaughanSullivan LLC 2023 United States 2023-12-11T00:00:00.000 Part I.B 5 AS 1301 In one of four audits reviewed, the firm did not make a required communication to the audit committee related to the firm's evaluation of the issuer's ability to continue as a going concern. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 366 MaughanSullivan LLC 2023 United States 2023-12-11T00:00:00.000 Part I.B 6 AS 1301 In one of four audits reviewed, the firm did not inquire of the audit committee about whether it was aware of matters relevant to the audit, including, but not limited to, violations or possible violations of laws or regulations. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 366 MaughanSullivan LLC 2023 United States 2023-12-11T00:00:00.000 Part I.B 7 AS 1301 In one of four audits reviewed, the firm did not make a required communication to the audit committee related to a significant unusual transaction. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 366 MaughanSullivan LLC 2023 United States 2023-12-11T00:00:00.000 Part I.B 8 AS 2110 In one of four audits reviewed, the firm did not identify and assess the risk of material misstatement at the assertion level for certain significant accounts and disclosures that it identified. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 366 MaughanSullivan LLC 2023 United States 2023-12-11T00:00:00.000 Part I.B 9 AS 2110 In one of four audits reviewed, the firm did not presume that there was a fraud risk involving improper revenue recognition and did not have an appropriate rationale for how this presumption was overcome. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 366 MaughanSullivan LLC 2023 United States 2023-12-11T00:00:00.000 Part I.B 10 AS 2110 In one of four audits reviewed, the firm did not identify a fraud risk related to the risk of management override of controls. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 366 MaughanSullivan LLC 2023 United States 2023-12-11T00:00:00.000 Part I.B 11 AS 2415 In one of four audits reviewed, the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern, but did not place it immediately following the opinion paragraph. In addition, the firm's audit report included an inaccurate amount related to the issuer's accumulated deficit. In these instances, the firm was non-compliant with AS 2415, Consideration of an Entity's Ability to Continue as a Going Concern. Triennially Inspected 366 MaughanSullivan LLC 2023 United States 2023-12-11T00:00:00.000 Part I.B 12 AS 3101 In two of four audits reviewed, the firm's audit report did not state that the notes were audited and include a statement indicating that the financial statements, including the related notes, were collectively referred to in the report as the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 366 MaughanSullivan LLC 2023 United States 2023-12-11T00:00:00.000 Part I.B 13 AS 3101 In one of four audits reviewed, the firm's audit report incorrectly identified one of the issuer's financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 366 MaughanSullivan LLC 2023 United States 2023-12-11T00:00:00.000 Part I.B 14 AS 3101 In one of four audits reviewed, the firm's audit report was not addressed to the issuer's shareholders. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 366 MaughanSullivan LLC 2023 United States 2023-12-11T00:00:00.000 Part I.B 15 AS 3101 In two of three audits reviewed, the engagement team did not perform any procedures to comply with the requirements related to critical audit matters. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that critical audit matters should have been communicated in the auditor's report. Triennially Inspected 366 MaughanSullivan LLC 2023 United States 2023-12-11T00:00:00.000 Part I.B 16 AS 3101 In one of three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 366 MaughanSullivan LLC 2023 United States 2023-12-11T00:00:00.000 Part I.B 17 PCAOB Rule 3211 In two of four audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 715 Vasquez & Company LLP 2023 United States 2023-12-11T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In two of four audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 715 Vasquez & Company LLP 2023 United States 2023-12-11T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In three of four audits reviewed, the firm's report on Form AP included inaccurate information regarding the issuer name, and in one of these audits, the issuer CIK number as well. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 715 Vasquez & Company LLP 2023 United States 2023-12-11T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In three of four audits reviewed, the firm's report on Form AP included inaccurate information regarding the issuer name. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1402 Grant Thornton 2022 Ireland Grant Thornton International Limited 2023-12-11T00:00:00.000 Part I.B 1 AS 1215 In one of two audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1402 Grant Thornton 2022 Ireland Grant Thornton International Limited 2023-12-11T00:00:00.000 Part I.B 2 AS 1301 In both audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to the name, location, and planned responsibilities of other accounting firms that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1402 Grant Thornton 2022 Ireland Grant Thornton International Limited 2023-12-11T00:00:00.000 Part I.B 2 AS 1301 In both audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to the name, location, and planned responsibilities of other accounting firms that performed audit procedures in the audit. In addition, in one of these audits, the firm did not make certain required communications to the issuer's audit committee related to (1) uncorrected misstatements and (2) other material written communications with management. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1402 Grant Thornton 2022 Ireland Grant Thornton International Limited 2023-12-11T00:00:00.000 Part I.B 3 AS 1301 In one of two audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 1402 Grant Thornton 2022 Ireland Grant Thornton International Limited 2023-12-11T00:00:00.000 Part I.B 3 AS 2805 In one of two audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 1402 Grant Thornton 2022 Ireland Grant Thornton International Limited 2023-12-11T00:00:00.000 Part I.B 4 AS 1305 In one of two audits reviewed, the firm did not evaluate whether control deficiencies individually, or in combination, represented a material weakness or significant deficiency that required communication to management and the issuer's audit committee. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 1402 Grant Thornton 2022 Ireland Grant Thornton International Limited 2023-12-11T00:00:00.000 Part I.B 5 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In addition, the engagement team did not take into account certain required factors in determining whether or not a matter was a critical audit matter. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1402 Grant Thornton 2022 Ireland Grant Thornton International Limited 2023-12-11T00:00:00.000 Part I.B 6 AS 3101 In one audit reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1402 Grant Thornton 2022 Ireland Grant Thornton International Limited 2023-12-11T00:00:00.000 Part I.B 7 PCAOB Rule 3211 In both audits reviewed, the firm's report on Form AP omitted information related to the participation in the audit by certain other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1692 Ernst & Young Audit 2022 France Ernst & Young Global Limited 2023-12-11T00:00:00.000 Part I.B 1 AS 1301 In one audit reviewed, the firm did not make certain required communications to the issuer's audit committee in a timely manner related to the name, location, and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1704 Ernst & Young et Autres 2022 France Ernst & Young Global Limited 2023-12-11T00:00:00.000 Part I.B 1 AS 1215 In one audit reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1704 Ernst & Young et Autres 2022 France Ernst & Young Global Limited 2023-12-11T00:00:00.000 Part I.B 2 AS 1301 In one audit reviewed, the firm did not make certain required communications to the issuer's audit committee in a timely manner related to the name, location, and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2738 M&K CPAS, PLLC 2022 United States 2023-12-11T00:00:00.000 Part I.B 1 AS 3101 In four of seven audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer’s audit committee and that related to accounts or disclosures that are material to the financial statements. In these instances, the firm was non-complaint with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 2738 M&K CPAS, PLLC 2022 United States 2023-12-11T00:00:00.000 Part I.B 2 AS 3101 In the seven audits reviewed, the engagement team did not take into account certain required factors in determining whether or not certain matters were critical audit matters. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 2851 KCCW Accountancy Corp. 2022 United States 2023-12-11T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not communicate to the issuer's audit committee certain critical accounting estimates. In addition, for one of these audits, the firm did not make certain required communications to the issuer's audit committee related to (1) the significant risks identified through its risk assessment procedures and (2) certain critical accounting policies and practices. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2851 KCCW Accountancy Corp. 2022 United States 2023-12-11T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not communicate to the issuer's audit committee certain critical accounting estimates. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2851 KCCW Accountancy Corp. 2022 United States 2023-12-11T00:00:00.000 Part I.B 2 AS 3101 In the two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 2851 KCCW Accountancy Corp. 2022 United States 2023-12-11T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In one audit, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6108 Michael Gillespie & Associates, PLLC 2023 United States 2023-12-11T00:00:00.000 Part I.B 1 AS 1301 In one audit reviewed, the firm did not make certain required communications to the audit committee related to (1) the significant risks identified through its risk assessment procedures and (2) the firm's evaluation of the issuer's ability to continue as a going concern. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6108 Michael Gillespie & Associates, PLLC 2023 United States 2023-12-11T00:00:00.000 Part I.B 2 AS 2415 In one of two audits reviewed and in six other audits, the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern, but did not place it immediately following the opinion paragraph. In these instances, the firm was non-compliant with AS 2415, Consideration of an Entity's Ability to Continue as a Going Concern. Triennially Inspected 6108 Michael Gillespie & Associates, PLLC 2023 United States 2023-12-11T00:00:00.000 Part I.B 3 AS 3101 In one of two audits reviewed and in five other audits, the firm's audit report was not addressed to the shareholders. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6108 Michael Gillespie & Associates, PLLC 2023 United States 2023-12-11T00:00:00.000 Part I.B 4 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include a matter that was communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 6108 Michael Gillespie & Associates, PLLC 2023 United States 2023-12-11T00:00:00.000 Part I.B 5 PCAOB Rule 3211 In one of two audits reviewed and in three other audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6108 Michael Gillespie & Associates, PLLC 2023 United States 2023-12-11T00:00:00.000 Part I.B 6 PCAOB Rule 3211 In one of two audits reviewed and in two other audits, the firm's report on Form AP included inaccurate information regarding the issuer name and/or issuer CIK number. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6524 T.E. Lott and Company, A Professional Association 2023 United States 2023-12-11T00:00:00.000 Part I.B 1 AS 1105 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 6524 T.E. Lott and Company, A Professional Association 2023 United States 2023-12-11T00:00:00.000 Part I.B 2 AS 1215 In the audit reviewed, the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added, the name of the person who prepared the additional documentation, and the reason for adding it. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6524 T.E. Lott and Company, A Professional Association 2023 United States 2023-12-11T00:00:00.000 Part I.B 3 AS 1301 In the audit reviewed, the firm did not communicate to the audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6524 T.E. Lott and Company, A Professional Association 2023 United States 2023-12-11T00:00:00.000 Part I.B 4 AS 1301 In the audit reviewed, the firm did not inquire of the audit committee about whether it was aware of matters relevant to the audit, including, but not limited to, violations or possible violations of laws or regulations. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6524 T.E. Lott and Company, A Professional Association 2023 United States 2023-12-11T00:00:00.000 Part I.B 5 AS 2110 In the audit reviewed, the firm did not inquire of the audit committee about the risks of material misstatement, including fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6524 T.E. Lott and Company, A Professional Association 2023 United States 2023-12-11T00:00:00.000 Part I.B 6 AS 2410 In the audit reviewed, the firm did not inquire of the audit committee regarding the audit committee's understanding of the issuer's relationships and transactions with related parties that were significant to the issuer and whether any member of the audit committee had concerns regarding relationships or transactions with related parties and, if so, the substance of those concerns. In this instance, the firm was non-compliant with AS 2410, Related Parties. Triennially Inspected 6651 Kreit & Chiu CPA LLP 2023 United States 2023-12-11T00:00:00.000 Part I.B 1 AS 1301 In one audit reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of an other accounting firm and other persons not employed by the firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6651 Kreit & Chiu CPA LLP 2023 United States 2023-12-11T00:00:00.000 Part I.B 2 AS 1301 In one audit reviewed, the firm did not make a required communication to the audit committee related to the issuer's critical accounting policies. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6651 Kreit & Chiu CPA LLP 2023 United States 2023-12-11T00:00:00.000 Part I.B 3 AS 1301 In one audit reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6651 Kreit & Chiu CPA LLP 2023 United States 2023-12-11T00:00:00.000 Part I.B 3 AS 2805 In one audit reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6651 Kreit & Chiu CPA LLP 2023 United States 2023-12-11T00:00:00.000 Part I.B 4 AS 3101 In the two audits reviewed, the firm's audit report included inaccurate information related to the city and state from which the auditor's report had been issued. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6651 Kreit & Chiu CPA LLP 2023 United States 2023-12-11T00:00:00.000 Part I.B 5 AS 3101 In the two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 6651 Kreit & Chiu CPA LLP 2023 United States 2023-12-11T00:00:00.000 Part I.B 6 AS 3101 In one of two audits reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 42 Ernst & Young LLP 2022 United States Ernst & Young Global Limited 2023-12-08T00:00:00.000 Part I.B 1 AS 1215 In three of 54 audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 42 Ernst & Young LLP 2022 United States Ernst & Young Global Limited 2023-12-08T00:00:00.000 Part I.B 2 AS 1301 In seven of 14 audits reviewed, the firm did not make certain required communications related to the names, locations, and/or planned responsibilities of other accounting firms and/or other persons not employed by the firm that performed audit procedures in the audit in a timely manner. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 42 Ernst & Young LLP 2022 United States Ernst & Young Global Limited 2023-12-08T00:00:00.000 Part I.B 2 AS 1301 In two of 14 audits reviewed, the firm did not make certain required communications related to the names, locations, and/or planned responsibilities of other accounting firms and/or other persons not employed by the firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 42 Ernst & Young LLP 2022 United States Ernst & Young Global Limited 2023-12-08T00:00:00.000 Part I.B 3 AS 1301 In one of 14 audits reviewed, the firm did not make certain required communications to the issuer’s audit committee related to the issuer’s critical accounting policies and practices and critical accounting estimates. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 42 Ernst & Young LLP 2022 United States Ernst & Young Global Limited 2023-12-08T00:00:00.000 Part I.B 4 AS 2110 In one of 54 audits reviewed, the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to relevant assertions for certain significant accounts and disclosures. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 42 Ernst & Young LLP 2022 United States Ernst & Young Global Limited 2023-12-08T00:00:00.000 Part I.B 5 AS 2110 In one of 54 audits reviewed, the firm did not evaluate certain factors when assessing the risks of material misstatement related to a significant account. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 42 Ernst & Young LLP 2022 United States Ernst & Young Global Limited 2023-12-08T00:00:00.000 Part I.B 6 AS 2805 In one of 11 audits reviewed, the firm did not obtain from management a complete list of uncorrected misstatements included in or attached to the management representation letter. In this instance, the firm was non-compliant with AS 2805, Management Representations. Annually Inspected 42 Ernst & Young LLP 2022 United States Ernst & Young Global Limited 2023-12-08T00:00:00.000 Part I.B 7 AS 3101 In eight of 47 audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include one or more matters that were communicated to the issuer’s audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 42 Ernst & Young LLP 2022 United States Ernst & Young Global Limited 2023-12-08T00:00:00.000 Part I.B 8 AS 3101 In two of 47 audits reviewed, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 42 Ernst & Young LLP 2022 United States Ernst & Young Global Limited 2023-12-08T00:00:00.000 Part I.B 9 AS 3101 In one of 47 audits reviewed, the firm’s communication of a critical audit matter in the auditor’s report did not refer to the relevant financial statement accounts or disclosures related to the critical audit matter. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 42 Ernst & Young LLP 2022 United States Ernst & Young Global Limited 2023-12-08T00:00:00.000 Part I.B 10 PCAOB Rule 3211 In two of five audits reviewed, the firm’s report on Form AP included inaccurate information related to the participation in the audit by certain other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 42 Ernst & Young LLP 2022 United States Ernst & Young Global Limited 2023-12-08T00:00:00.000 Part I.B 11 PCAOB Rule 3520 In one of 10 audits reviewed, the firm described in writing to the audit committee certain relationships that may have been reasonably thought to bear on the firm’s independence but then affirmed that it was independent in compliance with PCAOB Rule 3520, Auditor Independence. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Annually Inspected 42 Ernst & Young LLP 2022 United States Ernst & Young Global Limited 2023-12-08T00:00:00.000 Part I.B 11 PCAOB Rule 3526 In one of 10 audits reviewed, the firm described in writing to the audit committee certain relationships that may have been reasonably thought to bear on the firm’s independence but then affirmed that it was independent in compliance with PCAOB Rule 3520, Auditor Independence. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Annually Inspected 248 Grant Thornton LLP 2022 United States Grant Thornton International Limited 2023-12-08T00:00:00.000 Part I.B 1 AS 1205 In one of four audits reviewed, the firm’s foreign affiliates provided the firm with (1) sufficient information to enable the firm to reconcile the financial statement amounts audited by the foreign affiliates to the information underlying the consolidated financial statements and (2) information related to a significant deficiency for one of the issuer’s non-U.S. components, but the firm, as the principal auditor, did not retain this information. In this instance, the firm was non-compliant with AS 1205, Part of the Audit Performed by Other Independent Auditors. Annually Inspected 248 Grant Thornton LLP 2022 United States Grant Thornton International Limited 2023-12-08T00:00:00.000 Part I.B 2 AS 1215 In four of 26 audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 248 Grant Thornton LLP 2022 United States Grant Thornton International Limited 2023-12-08T00:00:00.000 Part I.B 3 AS 1301 In two of 24 audits reviewed, the firm did not make a required communication to the issuer’s audit committee related to certain of the issuer’s significant accounting policies and practices. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 248 Grant Thornton LLP 2022 United States Grant Thornton International Limited 2023-12-08T00:00:00.000 Part I.B 4 AS 1301 In one of 24 audits reviewed, the firm did not make certain required communications to the issuer’s audit committee related to an overview of the overall audit strategy. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 248 Grant Thornton LLP 2022 United States Grant Thornton International Limited 2023-12-08T00:00:00.000 Part I.B 5 AS 1301 In one of 24 audits reviewed, the firm did not communicate to the issuer’s audit committee a significant change to a significant risk that had initially been identified and communicated to the audit committee and the reasons for this change. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 248 Grant Thornton LLP 2022 United States Grant Thornton International Limited 2023-12-08T00:00:00.000 Part I.B 6 AS 2110 In one of 26 audits reviewed, the firm did not identify and assess the risks of material misstatement at the assertion level for certain significant accounts and disclosures it identified. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 248 Grant Thornton LLP 2022 United States Grant Thornton International Limited 2023-12-08T00:00:00.000 Part I.B 7 AS 2110 In one of 26 audits reviewed, the firm did not evaluate certain factors when assessing risks of material misstatement related to certain significant accounts. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 248 Grant Thornton LLP 2022 United States Grant Thornton International Limited 2023-12-08T00:00:00.000 Part I.B 8 AS 2201 In three of 14 audits reviewed, the firm did not communicate to management, in writing, all control deficiencies identified during the audit. In these instances, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 248 Grant Thornton LLP 2022 United States Grant Thornton International Limited 2023-12-08T00:00:00.000 Part I.B 9 AS 2810 In three of 24 audits reviewed, the firm did not make a required communication to management related to one or more identified misstatements. In these instances, the firm was non-compliant with AS 2810, Evaluating Audit Results. Annually Inspected 248 Grant Thornton LLP 2022 United States Grant Thornton International Limited 2023-12-08T00:00:00.000 Part I.B 10 AS 3101 In 13 of 19 audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include one or more matters that were communicated to the issuer’s audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 248 Grant Thornton LLP 2022 United States Grant Thornton International Limited 2023-12-08T00:00:00.000 Part I.B 11 AS 3101 In two of 19 audits reviewed, the engagement team determined that a matter that was communicated to the issuer’s audit committee and that related to accounts or disclosures that were material to the financial statements was a critical audit matter. The firm subsequently determined, after the issuance of its audit report, that the matter did not meet the definition of a critical audit matter. In addition, in one of these audits, the firm communicated the matter as a critical audit matter in its audit report instead of communicating that there were no critical audit matters in the audit. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 248 Grant Thornton LLP 2022 United States Grant Thornton International Limited 2023-12-08T00:00:00.000 Part I.B 11 AS 3101 In two of 19 audits reviewed, the engagement team determined that a matter that was communicated to the issuer’s audit committee and that related to accounts or disclosures that were material to the financial statements was a critical audit matter. The firm subsequently determined, after the issuance of its audit report, that the matter did not meet the definition of a critical audit matter. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 248 Grant Thornton LLP 2022 United States Grant Thornton International Limited 2023-12-08T00:00:00.000 Part I.B 12 AS 3101 In one of 19 audits reviewed, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 248 Grant Thornton LLP 2022 United States Grant Thornton International Limited 2023-12-08T00:00:00.000 Part I.B 13 AS 3101 In two of six audits reviewed, the year the firm began serving consecutively as the company’s auditor that was included in the firm’s audit report was incorrect. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 248 Grant Thornton LLP 2022 United States Grant Thornton International Limited 2023-12-08T00:00:00.000 Part I.B 14 AS 3101 In two of 26 audits reviewed, the firm’s audit report did not identify a financial statement or a related schedule that had been audited. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 23 Baker Tilly US, LLP 2022 United States 2023-11-30T00:00:00.000 Part I.B 1 AS 1105 In one of seven audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Annually Inspected 23 Baker Tilly US, LLP 2022 United States 2023-11-30T00:00:00.000 Part I.B 2 AS 1301 In one of nine audits reviewed, the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 23 Baker Tilly US, LLP 2022 United States 2023-11-30T00:00:00.000 Part I.B 3 AS 1305 In one of three audits reviewed, the firm did not make a required communication to the issuer’s audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 23 Baker Tilly US, LLP 2022 United States 2023-11-30T00:00:00.000 Part I.B 4 AS 2201 In one of four audits reviewed, the firm did not communicate to management, in writing, all control deficiencies identified during the audit and inform the audit committee when such communication had been made. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 23 Baker Tilly US, LLP 2022 United States 2023-11-30T00:00:00.000 Part I.B 5 AS 3101 In three of nine audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include one or more matters that were communicated to the issuer’s audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 23 Baker Tilly US, LLP 2022 United States 2023-11-30T00:00:00.000 Part I.B 6 AS 3101 In one of nine audits reviewed, the firm’s communication of a critical audit matter in the auditor’s report did not refer to the relevant financial statement accounts or disclosures related to the critical audit matter. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 23 Baker Tilly US, LLP 2022 United States 2023-11-30T00:00:00.000 Part I.B 7 PCAOB Rule 3211 In two of eight audits reviewed, the firm’s report on Form AP included inaccurate information related to the participation in the audit by certain other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 238 PricewaterhouseCoopers LLP 2022 United States PricewaterhouseCoopers International Limited 2023-11-30T00:00:00.000 Part I.B 1 AS 1301 In one of 49 audits reviewed, the firm did not make certain required communications to the issuer’s audit committee related to the names, locations, and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit in a timely manner. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 238 PricewaterhouseCoopers LLP 2022 United States PricewaterhouseCoopers International Limited 2023-11-30T00:00:00.000 Part I.B 1 AS 1301 In one of 49 audits reviewed, the firm did not make certain required communications to the issuer’s audit committee related to the names, locations, and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 238 PricewaterhouseCoopers LLP 2022 United States PricewaterhouseCoopers International Limited 2023-11-30T00:00:00.000 Part I.B 2 AS 2201 In one of 49 audits reviewed, the firm did not include in its report on ICFR a disclosure regarding the exclusion of an acquired business from the scope of both management’s assessment and the firm’s audit of ICFR. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 238 PricewaterhouseCoopers LLP 2022 United States PricewaterhouseCoopers International Limited 2023-11-30T00:00:00.000 Part I.B 3 AS 2820 In one of 49 audits reviewed, the firm’s audit report did not include an explanatory paragraph related to a material change in accounting principle resulting from the adoption of an accounting standards update. In this instance, the firm was non-compliant with AS 2820, Evaluating Consistency of Financial Statements. Annually Inspected 238 PricewaterhouseCoopers LLP 2022 United States PricewaterhouseCoopers International Limited 2023-11-30T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In one of nine audits reviewed, the firm’s report on Form AP included inaccurate information regarding the financial statement date included in the audit report. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 238 PricewaterhouseCoopers LLP 2022 United States PricewaterhouseCoopers International Limited 2023-11-30T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In one audit reviewed, the firm’s report on Form AP included inaccurate information related to the participation in the audit by certain other accounting firms. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 238 PricewaterhouseCoopers LLP 2022 United States PricewaterhouseCoopers International Limited 2023-11-30T00:00:00.000 Part I.B 5 PCAOB Rule 3524 In one of 11 audits reviewed, the firm did not document the substance of its discussion with the audit committee about the potential effects of the permissible tax services on the independence of the firm. In this instance, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre-Approval of Certain Tax Services. Annually Inspected 243 BDO USA, P.C. 2022 United States BDO International Limited 2023-11-28T00:00:00.000 Part I.B 1 AS 1215 In one of 29 audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 243 BDO USA, P.C. 2022 United States BDO International Limited 2023-11-28T00:00:00.000 Part I.B 2 AS 1301 In one of 24 audits reviewed, the firm did not make certain required communications to the issuer’s audit committee related to (1) the issuer’s critical accounting estimates and (2) the firm’s disagreement with management about a matter that could be significant to the issuer’s financial statements or the auditor’s report. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 243 BDO USA, P.C. 2022 United States BDO International Limited 2023-11-28T00:00:00.000 Part I.B 3 AS 1301 In one of eight audits reviewed, the firm did not make certain required communications to the issuer’s audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 243 BDO USA, P.C. 2022 United States BDO International Limited 2023-11-28T00:00:00.000 Part I.B 4 AS 2110 In one of 29 audits reviewed, the firm did not evaluate certain factors when assessing the risks of material misstatement related to certain significant accounts. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 243 BDO USA, P.C. 2022 United States BDO International Limited 2023-11-28T00:00:00.000 Part I.B 5 AS 2401 In five of 12 audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Annually Inspected 243 BDO USA, P.C. 2022 United States BDO International Limited 2023-11-28T00:00:00.000 Part I.B 6 AS 3101 In one of 24 audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include a matter that was communicated to the issuer’s audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 243 BDO USA, P.C. 2022 United States BDO International Limited 2023-11-28T00:00:00.000 Part I.B 7 AS 3101 In two of 24 audits reviewed, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 243 BDO USA, P.C. 2022 United States BDO International Limited 2023-11-28T00:00:00.000 Part I.B 8 PCAOB Rule 3211 In three of eight audits reviewed, the firm’s report on Form AP either included inaccurate information or omitted information related to the participation in the audit by other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants.· In three of eight audits reviewed, the firm’s report on Form AP either included inaccurate information or omitted information related to the participation in the audit by other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 243 BDO USA, P.C. 2022 United States BDO International Limited 2023-11-28T00:00:00.000 Part I.B 9 PCAOB Rule 3524 In one of six audits reviewed, the firm did not describe, in writing, to the audit committee the scope of certain permissible tax services; the fee structure for these services; and any side letter or other amendment to the engagement letter, or any other agreement between the firm and the issuer, related to these services. In this instance, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre-Approval of Certain Tax Services. Annually Inspected 688 Marcum LLP 2022 United States 2023-11-28T00:00:00.000 Part I.B 1 AS 1215 In four of 25 audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 688 Marcum LLP 2022 United States 2023-11-28T00:00:00.000 Part I.B 2 AS 1220 In one of 25 audits reviewed, the firm did not obtain the engagement quality reviewer’s concurring approval of issuance of the audit report prior to its issuance. In this instance, the firm was non-compliant with AS 1220, Engagement Quality Review. Annually Inspected 688 Marcum LLP 2022 United States 2023-11-28T00:00:00.000 Part I.B 3 AS 1220 In two of 25 audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer, including evidence that the engagement quality reviewer evaluated the engagement team’s responses to the significant risks identified. In these instances, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Annually Inspected 688 Marcum LLP 2022 United States 2023-11-28T00:00:00.000 Part I.B 4 AS 1301 In 19 of 25 audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the names, locations, and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 688 Marcum LLP 2022 United States 2023-11-28T00:00:00.000 Part I.B 5 AS 1301 In one of 25 audits reviewed, the firm did not communicate to the issuer’s audit committee all of the uncorrected misstatements that it identified. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 688 Marcum LLP 2022 United States 2023-11-28T00:00:00.000 Part I.B 6 AS 1305 In one of 21 audits reviewed, the firm did not evaluate whether control deficiencies individually, or in combination, represented a material weakness or significant deficiency that required communication to management and the issuer’s audit committee. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Annually Inspected 688 Marcum LLP 2022 United States 2023-11-28T00:00:00.000 Part I.B 7 AS 2201 In one of four audits reviewed, the firm did not include in its report on ICFR a disclosure regarding the exclusion of acquired businesses from the scope of both management’s assessment and the firm’s audit of ICFR. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 688 Marcum LLP 2022 United States 2023-11-28T00:00:00.000 Part I.B 8 AS 2410 In six of 25 audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to its evaluation of the issuer’s identification of, accounting for, and disclosure of its relationships and transactions with related parties. In these instances, the firm was non-compliant with AS 2410, Related Parties. Annually Inspected 688 Marcum LLP 2022 United States 2023-11-28T00:00:00.000 Part I.B 9 AS 2415 In one of five audits reviewed, the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern but did not include an appropriate title. In this instance, the firm was non-compliant with AS 2415, Consideration of an Entity's Ability to Continue as a Going Concern. Annually Inspected 688 Marcum LLP 2022 United States 2023-11-28T00:00:00.000 Part I.B 10 AS 2805 In one of 25 audits reviewed, the firm did not provide management with a complete list of uncorrected misstatements to be included in or attached to the management representation letter. In this instance, the firm was non-compliant with AS 2805, Management Representations. Annually Inspected 688 Marcum LLP 2022 United States 2023-11-28T00:00:00.000 Part I.B 11 AS 3101 In eight of nine audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include one or more matters that were communicated, or required to be communicated, to the issuer’s audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 688 Marcum LLP 2022 United States 2023-11-28T00:00:00.000 Part I.B 12 AS 3101 In two of nine audits reviewed, the engagement team did not take into account certain required factors in determining whether or not a matter was a critical audit matter. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 688 Marcum LLP 2022 United States 2023-11-28T00:00:00.000 Part I.B 13 AS 3101 In one of nine audits reviewed, the engagement team determined that there were no critical audit matters but did not include the required language, and the appropriate title, in the auditor’s report. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 688 Marcum LLP 2022 United States 2023-11-28T00:00:00.000 Part I.B 14 AS 3101 In one of nine audits reviewed, the firm determined a matter was a critical audit matter but did not communicate this critical audit matter in the firm’s audit report. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 688 Marcum LLP 2022 United States 2023-11-28T00:00:00.000 Part I.B 15 AS 3105 In one of 21 audits reviewed, the firm’s audit report did not include explanatory language about the firm’s responsibilities with respect to ICFR in a non-integrated audit. In this instance, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Annually Inspected 688 Marcum LLP 2022 United States 2023-11-28T00:00:00.000 Part I.B 16 PCAOB Rule 3211 In one of five audits reviewed, the firm’s report on Form AP included inaccurate information regarding the office of the firm issuing the audit report. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 688 Marcum LLP 2022 United States 2023-11-28T00:00:00.000 Part I.B 17 PCAOB Rule 3211 In two of five audits reviewed, the firm’s report on Form AP either included inaccurate information or omitted information related to the participation in the audit by certain other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 231 Baker Newman & Noyes, P.A. Limited Liability Company 2023 United States 2023-11-16T00:00:00.000 Part I.B 1 AS 2401 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not appropriately consider the characteristics of potentially fraudulent journal entries in determining the criteria it used to identify and select journal entries for testing. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 281 Nichols, Cauley & Associates, LLC 2023 United States 2023-11-16T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make a required communication to the audit committee related to corrected misstatements. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 281 Nichols, Cauley & Associates, LLC 2023 United States 2023-11-16T00:00:00.000 Part I.B 2 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include one matter that was required to be communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 281 Nichols, Cauley & Associates, LLC 2023 United States 2023-11-16T00:00:00.000 Part I.B 3 AS 3101 In the audit reviewed, the firm’s communication of certain critical audit matters in the audit report included language that was inconsistent with information in the firm’s audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 400 Hacker, Johnson & Smith PA 2023 United States 2023-11-16T00:00:00.000 Part I.B 1 AS 2110 In the audit reviewed, the firm did not identify and assess the risks of material misstatement related to certain fair value instruments. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement, and AS 2501, Auditing Accounting Estimates, Including Fair Value Measurements. Triennially Inspected 400 Hacker, Johnson & Smith PA 2023 United States 2023-11-16T00:00:00.000 Part I.B 1 AS 2501 In the audit reviewed, the firm did not identify and assess the risks of material misstatement related to certain fair value instruments. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement, and AS 2501, Auditing Accounting Estimates, Including Fair Value Measurements. Triennially Inspected 447 Castaing, Hussey & Lolan, LLC 2023 United States 2023-11-16T00:00:00.000 Part I.B 1 AS 1105 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 447 Castaing, Hussey & Lolan, LLC 2023 United States 2023-11-16T00:00:00.000 Part I.B 2 AS 2401 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not consider the characteristics of potentially fraudulent journal entries when identifying and selecting entries for testing. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 669 Mauldin & Jenkins, LLC 2023 United States 2023-11-16T00:00:00.000 Part I.B 1 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer’s audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 2282 Emmerich, Cordova y Asociados S. Civil de R.L. 2023 Peru KPMG International Cooperative 2023-11-16T00:00:00.000 Part I.B 1 AS 1301 In one audit reviewed, the firm did not make a required communication to the audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2282 Emmerich, Cordova y Asociados S. Civil de R.L. 2023 Peru KPMG International Cooperative 2023-11-16T00:00:00.000 Part I.B 2 AS 2810 In one audit reviewed, the firm did not make a required communication to management related to certain identified misstatements. In this instance, the firm was non-compliant with AS 2810, Evaluating Audit Results. Triennially Inspected 3083 ASA & Associates LLP 2023 India 2023-11-16T00:00:00.000 Part I.B 1 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer’s audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 3083 ASA & Associates LLP 2023 India 2023-11-16T00:00:00.000 Part I.B 2 AS 3105 In one audit reviewed, the firm’s audit report did not include explanatory language about the firm’s responsibilities with respect to ICFR in a non-integrated audit. In this instance, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 5485 BDO RCS Auditores Independentes Sociedade Simples Ltda. 2022 Brazil BDO International Limited 2023-11-16T00:00:00.000 Part I.B 1 AS 1215 In one of three audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 5485 BDO RCS Auditores Independentes Sociedade Simples Ltda. 2022 Brazil BDO International Limited 2023-11-16T00:00:00.000 Part I.B 2 AS 1301 In one audit reviewed, the firm did not establish an understanding of the terms of the audit engagement with the audit committee, record such understanding in an engagement letter, and determine that the audit committee acknowledged and agreed to the terms of the engagement. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5485 BDO RCS Auditores Independentes Sociedade Simples Ltda. 2022 Brazil BDO International Limited 2023-11-16T00:00:00.000 Part I.B 3 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer’s audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 34 Deloitte & Touche LLP 2022 United States Deloitte Touche Tohmatsu Limited 2023-11-07T00:00:00.000 Part I.B 1 AS 1215 In three of 53 audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 34 Deloitte & Touche LLP 2022 United States Deloitte Touche Tohmatsu Limited 2023-11-07T00:00:00.000 Part I.B 2 AS 1301 In one of 52 audits reviewed, the firm did not make certain required communications to the issuer’s audit committee related to uncorrected misstatements. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 34 Deloitte & Touche LLP 2022 United States Deloitte Touche Tohmatsu Limited 2023-11-07T00:00:00.000 Part I.B 3 AS 2110 In one of 53 audits reviewed, the firm did not identify and assess the risks of material misstatement related to a significant account. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 34 Deloitte & Touche LLP 2022 United States Deloitte Touche Tohmatsu Limited 2023-11-07T00:00:00.000 Part I.B 4 AS 2110 In three of 53 audits reviewed, the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to certain significant accounts and disclosures. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 34 Deloitte & Touche LLP 2022 United States Deloitte Touche Tohmatsu Limited 2023-11-07T00:00:00.000 Part I.B 5 AS 2110 In one of 53 audits reviewed, the firm did not evaluate changes to certain factors from its initial risk assessment when assessing the risks of material misstatement throughout the audit related to a significant account. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 34 Deloitte & Touche LLP 2022 United States Deloitte Touche Tohmatsu Limited 2023-11-07T00:00:00.000 Part I.B 6 AS 3101 In 16 of 47 audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include one or more matters that were communicated to the issuer’s audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 49 RSM US LLP 2022 United States 2023-11-07T00:00:00.000 Part I.B 1 AS 3101 In two of 13 audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include one or more matters that were communicated to the issuer’s audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 49 RSM US LLP 2022 United States 2023-11-07T00:00:00.000 Part I.B 1 AS 3101 In one audit reviewed, the engagement team did not take into account certain required factors in determining whether or not a matter was a critical audit matter. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 173 Crowe LLP 2022 United States 2023-11-07T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one of five audits reviewed, the firm’s report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 659 Moss Adams LLP 2022 United States 2023-11-07T00:00:00.000 Part I.B 1 AS 1301 In one of nine audits reviewed, the firm did not communicate to the issuer’s audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 659 Moss Adams LLP 2022 United States 2023-11-07T00:00:00.000 Part I.B 2 AS 3101 In one of seven audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer’s audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 659 Moss Adams LLP 2022 United States 2023-11-07T00:00:00.000 Part I.B 3 AS 3101 In one of seven audits reviewed, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 659 Moss Adams LLP 2022 United States 2023-11-07T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In one of four audits reviewed, the firm’s report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 925 Cohen & Company, Ltd. 2022 United States 2023-11-07T00:00:00.000 Part I.B 1 AS 3101 In one of nine audits reviewed, the firm’s audit report did not include the required section titles. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 1 AS 1215 In eight of 11 audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to determine who performed the work and/or who reviewed the work. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 2 AS 1215 In one of 11 audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to determine who performed the work and the date such work was completed. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 3 AS 1215 In two of 11 audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 4 AS 1220 In two of 11 audits reviewed, the firm did not obtain the required engagement quality review for the audit. In this instance, the firm was non-compliant with AS 1220, Engagement Quality Review. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 5 AS 1220 In eight of 11 audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer, including evidence that the engagement quality reviewer evaluated the engagement team’s responses to the significant risks identified. In these instances, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 6 AS 1301 In one of 11 audits reviewed, the firm did not make any of the required communications to the issuer’s audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 7 AS 1301 In one of 11 audits reviewed, the firm did not make certain required communications to the issuer’s audit committee related to (1) the firm’s evaluation of the issuer’s ability to continue as a going concern; (2) all of the issuer’s critical accounting policies and practices; and (3) the firm’s evaluation of the quality of the issuer’s financial reporting. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 8 AS 1301 In one of 11 audits reviewed, the firm did not make a required communication to the issuer's audit committee related to all of the issuer’s critical accounting estimates. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 9 AS 1301 In one of 11 audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the results of the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 10 AS 1301 In nine of nine audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the name, location, and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 11 AS 1301 In three of 11 audits reviewed, the firm did not communicate to the issuer’s audit committee all of the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 12 AS 1301 In four of 11 audits reviewed, the firm inaccurately communicated to the issuer’s audit committee that it identified misstatements that the issuer corrected. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 12 AS 1301 In four of 11 audits reviewed, the firm inaccurately communicated to the issuer’s audit committee that it identified misstatements that the issuer corrected. In addition, in two of these audits, the firm inaccurately communicated that there were uncorrected misstatements. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 13 AS 1301 In six of 11 audits reviewed, the firm did not establish an understanding of the terms of the audit engagement with the audit committee, record such understanding in an engagement letter, and provide the engagement letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 14 AS 1301 In three of 11 audits reviewed, the firm did not provide a copy of the management representation letter to the issuer’s audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 14 AS 2805 In three of 11 audits reviewed, the firm did not provide a copy of the management representation letter to the issuer’s audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 15 AS 1305 In six of 11 audits reviewed, the firm did not provide to management and the audit committee the required communications in writing of all material weaknesses identified during the audit. In these instances, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 16 AS 2110 In three of 11 audits reviewed, the firm did not identify and assess the risks of material misstatement related to one or more significant accounts and disclosures. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 17 AS 2110 In three of 11 audits reviewed, the firm did not inquire of the audit committee, management, and/or others within the company about the risks of material misstatement, including fraud risks. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 18 AS 2110 In two of 11 audits reviewed, the firm did not identify and assess the risks of material misstatement at the assertion level for one or more significant accounts and disclosures it identified. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 18 AS 2110 In two of 11 audits reviewed, the firm did not identify and assess the risks of material misstatement at the assertion level for one or more significant accounts and disclosures it identified. In addition, in one of these audits, the firm did not presume that there was a fraud risk involving improper revenue recognition without having an appropriate rationale for how this presumption was overcome. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 19 AS 2401 In three of six audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not consider the characteristics of potentially fraudulent journal entries when identifying and selecting entries for testing. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 20 AS 2410 In two of 11 audits reviewed, the firm did not make certain required communications to the issuer’s audit committee related to its evaluation of the issuer’s identification of, accounting for, and disclosure of its relationships and transactions with related parties. In these instances, the firm was non-compliant with AS 2410, Related Parties. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 21 AS 2810 In one of 11 audits reviewed, the firm did not make a required communication to management related to an identified misstatement. In this instance, the firm was non-compliant with AS 2810, Evaluating Audit Results. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 22 AS 3101 In one of four audits reviewed, the year the firm began serving consecutively as the company’s auditor that was included in the firm’s audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 23 AS 3101 In one of seven audits reviewed, the engagement team did not perform any procedures to comply with the requirements related to critical audit matters. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor’s report. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 24 AS 3101 In one of seven audits reviewed, the firm’s audit report stated that there were no critical audit matters, but the firm did not perform procedures to determine whether or not matters that were communicated to the audit committee and that relate to accounts or disclosures that are material to the financial statements, were critical audit matters. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor’s report. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 25 AS 3101 In five of seven audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the issuer’s audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 26 AS 3101 In one of seven audits reviewed, the engagement team did not take into account certain required factors in determining whether or not certain matters were critical audit matters. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor’s report. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 27 AS 3101 In one of seven audits reviewed, the firm’s communication of critical audit matters in the audit report did not describe for certain matters the principal considerations that led the firm to determine that the matter was a critical audit matter. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 28 AS 3101 In three of seven audits reviewed, the firm’s communication of one or more critical audit matters in the audit report included language that was inconsistent with information in the firm’s audit documentation. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 29 PCAOB Rule 3211 In five of 11 audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 30 PCAOB Rule 3211 In four of 11 audits reviewed, the firm’s report on Form AP included inaccurate information regarding the audit report date or end date of the most recent period’s financial statements. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 5041 B F Borgers CPA PC 2022 United States 2023-11-07T00:00:00.000 Part I.B 31 PCAOB Rule 3211 In two of 11 audits reviewed, the firm’s report on Form AP omitted information related to the participation in the audit by an other accounting firm. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 223 Farber Hass Hurley LLP 2023 United States 2023-10-26T00:00:00.000 Part I.B 1 AS 2401 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not consider the characteristics of potentially fraudulent journal entries when identifying and selecting entries for testing. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 223 Farber Hass Hurley LLP 2023 United States 2023-10-26T00:00:00.000 Part I.B 2 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 223 Farber Hass Hurley LLP 2023 United States 2023-10-26T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 869 McConnell & Jones, LLP 2023 United States 2023-10-26T00:00:00.000 Part I.B 1 AS 1105 In one audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 869 McConnell & Jones, LLP 2023 United States 2023-10-26T00:00:00.000 Part I.B 2 AS 1301 In one audit reviewed, the firm did not make a required communication to the audit committee related to certain critical accounting estimates. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 869 McConnell & Jones, LLP 2023 United States 2023-10-26T00:00:00.000 Part I.B 3 AS 2401 In one audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 869 McConnell & Jones, LLP 2023 United States 2023-10-26T00:00:00.000 Part I.B 4 AS 3101 In one audit, the firm’s audit report was not addressed to the shareholders or equivalents for companies not organized as corporations. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1120 PricewaterhouseCoopers Oy 2022 Finland PricewaterhouseCoopers International Limited 2023-10-26T00:00:00.000 Part I.B 1 AS 1301 In two instances on one audit reviewed, the firm did not make any of the required communications to the issuer’s audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1120 PricewaterhouseCoopers Oy 2022 Finland PricewaterhouseCoopers International Limited 2023-10-26T00:00:00.000 Part I.B 2 AS 1301 In two instances on one audit reviewed, the firm did not provide a copy of the management representation letter to the issuer’s audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 1120 PricewaterhouseCoopers Oy 2022 Finland PricewaterhouseCoopers International Limited 2023-10-26T00:00:00.000 Part I.B 2 AS 2805 In two instances on one audit reviewed, the firm did not provide a copy of the management representation letter to the issuer’s audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 1171 WWC, P.C. 2021 United States 2023-10-26T00:00:00.000 Part I.B 1 AS 1215 In one of two audits reviewed, the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added, the name of the person who prepared the additional documentation, and the reason for adding it. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1171 WWC, P.C. 2021 United States 2023-10-26T00:00:00.000 Part I.B 2 AS 1301 In the two audits reviewed, the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1171 WWC, P.C. 2021 United States 2023-10-26T00:00:00.000 Part I.B 3 AS 1301 In the two audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to the names, locations, and planned responsibilities of other accounting firms that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1171 WWC, P.C. 2021 United States 2023-10-26T00:00:00.000 Part I.B 4 AS 1305 In one of two audits reviewed, the firm did not provide to the audit committee the required communications in writing of all material weaknesses identified during the audit. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 1171 WWC, P.C. 2021 United States 2023-10-26T00:00:00.000 Part I.B 5 AS 3101 In the two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated, or required to be communicated, to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1171 WWC, P.C. 2021 United States 2023-10-26T00:00:00.000 Part I.B 6 AS 3101 In the two audits reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1171 WWC, P.C. 2021 United States 2023-10-26T00:00:00.000 Part I.B 7 AS 3101 In one of two audits reviewed, the firm's audit report did not include the required introductory language for a report with critical audit matters. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1171 WWC, P.C. 2021 United States 2023-10-26T00:00:00.000 Part I.B 8 PCAOB Rule 3211 In the two audits reviewed, and in seven other audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1263 Ernst & Young LLP 2022 Canada Ernst & Young Global Limited 2023-10-26T00:00:00.000 Part I.B 1 AS 1215 In one of four audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1263 Ernst & Young LLP 2022 Canada Ernst & Young Global Limited 2023-10-26T00:00:00.000 Part I.B 2 AS 1301 In three of three audits reviewed, the firm did not make, or make timely, certain required communications to the issuer’s audit committee related to the name, location, and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1263 Ernst & Young LLP 2022 Canada Ernst & Young Global Limited 2023-10-26T00:00:00.000 Part I.B 3 AS 3101 In two of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include one or more matters that were communicated to the issuer’s audit committee and that related to accounts or disclosures that were material to the financial statements. In addition, in one of these audits, the engagement team did not take into account certain required factors in determining whether or not a matter was a critical audit matter. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 1318 PricewaterhouseCoopers AS 2022 Norway PricewaterhouseCoopers International Limited 2023-10-26T00:00:00.000 Part I.B 1 AS 3101 In one of two audits reviewed, the year the firm began serving consecutively as the company’s auditor that was included in the firm’s audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1318 PricewaterhouseCoopers AS 2022 Norway PricewaterhouseCoopers International Limited 2023-10-26T00:00:00.000 Part I.B 2 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include a matter that was communicated to the issuer’s audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 1433 Ernst & Young AB 2022 Sweden Ernst & Young Global Limited 2023-10-26T00:00:00.000 Part I.B 1 AS 1215 In two of three audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances, the firm was non­compliant with AS 1215, Audit Documentation. Triennially Inspected 1433 Ernst & Young AB 2022 Sweden Ernst & Young Global Limited 2023-10-26T00:00:00.000 Part I.B 2 AS 1301 In two of two audits reviewed, the firm did not make a required communication to the issuer’s audit committee related to the name, location, and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1433 Ernst & Young AB 2022 Sweden Ernst & Young Global Limited 2023-10-26T00:00:00.000 Part I.B 3 AS 3101 In one of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer’s audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 1433 Ernst & Young AB 2022 Sweden Ernst & Young Global Limited 2023-10-26T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In two of two audits reviewed, the firm incorrectly excluded certain of the audit hours of other accounting firms in the total number of audit hours used to complete Part IV of the Form AP. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1460 Ernst & Young AG 2022 Switzerland Ernst & Young Global Limited 2023-10-26T00:00:00.000 Part I.B 1 AS 1301 In one audit reviewed, the firm did not make certain required communications to the issuer’s audit committee related to the name, location, and planned responsibilities of other accounting firms that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1460 Ernst & Young AG 2022 Switzerland Ernst & Young Global Limited 2023-10-26T00:00:00.000 Part I.B 2 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters, but in performing those procedures, did not include a matter that was communicated to the issuer’s audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 6117 Heaton & Company, PLLC 2022 United States 2023-10-26T00:00:00.000 Part I.B 1 AS 1215 In two of four audits reviewed, the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added, the name of the person who prepared the additional documentation, and the reason for adding it. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6117 Heaton & Company, PLLC 2022 United States 2023-10-26T00:00:00.000 Part I.B 2 AS 1220 In two of four audits reviewed, the firm did not obtain the required engagement quality review for the audit. In these instances, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 6117 Heaton & Company, PLLC 2022 United States 2023-10-26T00:00:00.000 Part I.B 3 AS 1220 In one of four audits reviewed, the firm did not obtain the engagement quality reviewer's concurring approval of issuance of the audit report prior to its issuance. In this instance, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 6117 Heaton & Company, PLLC 2022 United States 2023-10-26T00:00:00.000 Part I.B 4 AS 1220 In one of four audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer, including evidence that the engagement quality reviewer evaluated the engagement team’s responses to the significant risks identified. In this instance, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 6117 Heaton & Company, PLLC 2022 United States 2023-10-26T00:00:00.000 Part I.B 5 AS 1301 In two of four audits reviewed, the firm did not make any of the required communications to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6117 Heaton & Company, PLLC 2022 United States 2023-10-26T00:00:00.000 Part I.B 6 AS 1301 In one of four audits reviewed, the firm did not establish an understanding of the terms of the audit engagement with the audit committee, record such understanding in an engagement letter, and determine that the audit committee acknowledged and agreed to the terms of the engagement. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6117 Heaton & Company, PLLC 2022 United States 2023-10-26T00:00:00.000 Part I.B 7 AS 1301 In two of four audits reviewed, the firm did not inquire of the audit committee about whether it was aware of matters relevant to the audit, including, but not limited to, violations or possible violations of laws or regulations. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6117 Heaton & Company, PLLC 2022 United States 2023-10-26T00:00:00.000 Part I.B 8 AS 1301 In one of four audits reviewed, the firm did not make a required communication to the issuer’s audit committee related to the issuer’s critical accounting policies and practices and critical accounting estimates. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6117 Heaton & Company, PLLC 2022 United States 2023-10-26T00:00:00.000 Part I.B 9 AS 1301 In one of four audits reviewed, the firm did not make certain required communications to the audit committee related to (1) all of the significant risks identified through its risk assessment procedures; (2) the firm’s evaluation of the issuer’s ability to continue as a going concern; (3) providing to and discussing with the audit committee a draft of the firm’s audit report; and (4) the firm’s evaluation of the presentation of the financial statements and the related disclosures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6117 Heaton & Company, PLLC 2022 United States 2023-10-26T00:00:00.000 Part I.B 10 AS 1301 In one of four audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6117 Heaton & Company, PLLC 2022 United States 2023-10-26T00:00:00.000 Part I.B 10 AS 2805 In one of four audits reviewed, the firm did not provide a copy of the management representation letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6117 Heaton & Company, PLLC 2022 United States 2023-10-26T00:00:00.000 Part I.B 11 AS 1305 In two of four audits reviewed, the firm did not provide to management and the audit committee the required communications in writing of all material weaknesses identified during the audit. In these instances, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 6117 Heaton & Company, PLLC 2022 United States 2023-10-26T00:00:00.000 Part I.B 12 AS 1305 In one of four audits reviewed, the firm communicated in writing to the audit committee that there were no significant deficiencies identified during the audit. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 6117 Heaton & Company, PLLC 2022 United States 2023-10-26T00:00:00.000 Part I.B 13 AS 2110 In one of four audits reviewed, the firm did not inquire of the audit committee about the risks of material misstatement, including fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6117 Heaton & Company, PLLC 2022 United States 2023-10-26T00:00:00.000 Part I.B 14 AS 3101 In the four audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 6117 Heaton & Company, PLLC 2022 United States 2023-10-26T00:00:00.000 Part I.B 15 AS 3101 In two of four audits reviewed, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6359 Fontanella Associates LLC CPA & Consulting Firm 2023 United States 2023-10-26T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not communicate to the audit committee all of the issuer’s critical accounting policies and practices. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6359 Fontanella Associates LLC CPA & Consulting Firm 2023 United States 2023-10-26T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not inquire of the audit committee about whether it was aware of matters relevant to the audit, including, but not limited to, violations or possible violations of laws or regulations. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6359 Fontanella Associates LLC CPA & Consulting Firm 2023 United States 2023-10-26T00:00:00.000 Part I.B 3 AS 2110 In the audit reviewed, the firm did not inquire of the audit committee about fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6359 Fontanella Associates LLC CPA & Consulting Firm 2023 United States 2023-10-26T00:00:00.000 Part I.B 4 AS 2410 In the audit reviewed, the firm did not inquire of the audit committee regarding the audit committee’s understanding of the issuer’s relationships and transactions with related parties that are significant to the issuer and whether any member of the audit committee had concerns regarding relationships or transactions with related parties and, if so, the substance of those concerns. In this instance, the firm was non-compliant with AS 2410, Related Parties. Triennially Inspected 6359 Fontanella Associates LLC CPA & Consulting Firm 2023 United States 2023-10-26T00:00:00.000 Part I.B 5 AS 3101 In the audit reviewed, the firm’s audit report was not addressed to the shareholders. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6359 Fontanella Associates LLC CPA & Consulting Firm 2023 United States 2023-10-26T00:00:00.000 Part I.B 6 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 6359 Fontanella Associates LLC CPA & Consulting Firm 2023 United States 2023-10-26T00:00:00.000 Part I.B 7 AS 3101 In the audit reviewed, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6359 Fontanella Associates LLC CPA & Consulting Firm 2023 United States 2023-10-26T00:00:00.000 Part I.B 8 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6413 ZH CPA, LLC 2023 United States 2023-10-26T00:00:00.000 Part I.B 1 AS 2110 In one of two audits reviewed, the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to relevant assertions for certain significant accounts and disclosures. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6631 Qi CPA LLC 2023 United States 2023-10-26T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make certain required communications to the audit committee related to (1) the significant risks identified through its risk assessment procedures and (2) the results of the audit prior to the issuance of the auditor’s report. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6631 Qi CPA LLC 2023 United States 2023-10-26T00:00:00.000 Part I.B 2 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 273 Prager Metis CPAs, LLC 2022 United States 2023-10-16T00:00:00.000 Part I.B 1 AS 1215 In one of four audits reviewed, the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the name of the person who prepared the additional documentation and the reason for adding it. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 273 Prager Metis CPAs, LLC 2022 United States 2023-10-16T00:00:00.000 Part I.B 2 AS 1220 In one of four audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer, including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In this instance, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 273 Prager Metis CPAs, LLC 2022 United States 2023-10-16T00:00:00.000 Part I.B 3 AS 1301 In three of four audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the name or planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 273 Prager Metis CPAs, LLC 2022 United States 2023-10-16T00:00:00.000 Part I.B 4 AS 1301 In one of four audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) the firm's evaluation of the issuer's (i) qualitative aspects of significant accounting policies and practices, (ii) financial statement presentation, and (iii) ability to continue as a going concern; (2) the issuer's critical accounting estimates; and (3) the firm's assessment of management's disclosures related to critical accounting policies and practices. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 273 Prager Metis CPAs, LLC 2022 United States 2023-10-16T00:00:00.000 Part I.B 5 AS 2110 In one of four audits reviewed, the firm did not inquire of the audit committee and others within the company about the risks of material misstatement, including fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 273 Prager Metis CPAs, LLC 2022 United States 2023-10-16T00:00:00.000 Part I.B 6 AS 2110 In one of four audits reviewed, the firm did not presume that there was a fraud risk involving improper revenue recognition without having an appropriate rationale for how this presumption was overcome. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 273 Prager Metis CPAs, LLC 2022 United States 2023-10-16T00:00:00.000 Part I.B 7 AS 3101 In the two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 273 Prager Metis CPAs, LLC 2022 United States 2023-10-16T00:00:00.000 Part I.B 8 AS 3101 In one of two audits reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 273 Prager Metis CPAs, LLC 2022 United States 2023-10-16T00:00:00.000 Part I.B 9 PCAOB Rule 3211 In one of four audits reviewed, the firm did not file one or more reports on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 525 Reilly, Penner & Benton LLP 2023 United States 2023-10-16T00:00:00.000 Part I.B 1 AS 1301 In two of three audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the results of the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 525 Reilly, Penner & Benton LLP 2023 United States 2023-10-16T00:00:00.000 Part I.B 2 AS 1301 In one of three audits reviewed, the firm made inaccurate communications to the issuer's audit committee related to the issuer's critical accounting policies and practices and critical accounting estimates. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 525 Reilly, Penner & Benton LLP 2023 United States 2023-10-16T00:00:00.000 Part I.B 3 AS 1301 In two of three audits reviewed, the firm did not establish an understanding of the terms of the audit engagement with the audit committee, record such understanding in an engagement letter, and determine that the audit committee acknowledged and agreed to the terms of the engagement. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 525 Reilly, Penner & Benton LLP 2023 United States 2023-10-16T00:00:00.000 Part I.B 4 AS 1301 In two of three audits reviewed, the firm did not inquire of the audit committee about whether it was aware of matters relevant to the audit, including, but not limited to, violations or possible violations of laws or regulations. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 525 Reilly, Penner & Benton LLP 2023 United States 2023-10-16T00:00:00.000 Part I.B 5 AS 1301 In the three audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee or obtain evidence that management had provided the representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 525 Reilly, Penner & Benton LLP 2023 United States 2023-10-16T00:00:00.000 Part I.B 5 AS 2805 In the three audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee or obtain evidence that management had provided the representation letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 525 Reilly, Penner & Benton LLP 2023 United States 2023-10-16T00:00:00.000 Part I.B 6 AS 2110 In two of three audits reviewed, the firm did not inquire of the audit committee about the risks of material misstatement, including fraud risks. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 525 Reilly, Penner & Benton LLP 2023 United States 2023-10-16T00:00:00.000 Part I.B 7 AS 2410 In two of three audits reviewed, the firm did not inquire of the issuer's audit committee regarding the audit committee's understanding of the issuer's relationships and transactions with related parties that are significant to the issuer and whether any member of the audit committee had concerns regarding relationships or transactions with related parties and, if so, the substance of those concerns. In these instances, the firm was non-compliant with AS 2410, Related Parties. Triennially Inspected 525 Reilly, Penner & Benton LLP 2023 United States 2023-10-16T00:00:00.000 Part I.B 8 AS 2410 In two of three audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to its evaluation of the issuer's identification of, accounting for, and disclosure of its relationships and transactions with related parties. In these instances, the firm was non-compliant with AS 2410, Related Parties. Triennially Inspected 617 Windham Brannon, LLC 2023 United States 2023-10-16T00:00:00.000 Part I.B 1 AS 1215 In the audit reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 617 Windham Brannon, LLC 2023 United States 2023-10-16T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In the audit reviewed and in four other audits, the firm's report on Form AP included inaccurate information regarding the issuer name. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 694 Hoberman & Lesser, CPA's, LLP 2023 United States 2023-10-16T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make a required communication to the issuer's audit committee related to the name, location, and planned responsibilities of an other person not employed by the firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 921 Horowitz & Ullmann, P.C. 2023 United States 2023-10-16T00:00:00.000 Part I.B 1 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1124 KPMG Auditores Independentes Ltda. 2022 Brazil KPMG International Cooperative 2023-10-16T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not establish an understanding of the terms of the audit engagement with the audit committee, record such understanding in an engagement letter, and provide the engagement letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1124 KPMG Auditores Independentes Ltda. 2022 Brazil KPMG International Cooperative 2023-10-16T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1124 KPMG Auditores Independentes Ltda. 2022 Brazil KPMG International Cooperative 2023-10-16T00:00:00.000 Part I.B 3 AS 3101 In one of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1379 PricewaterhouseCoopers 2022 Australia PricewaterhouseCoopers International Limited 2023-10-16T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one audit, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1401 Mazars LLP 2022 United Kingdom 2023-10-16T00:00:00.000 Part I.B 1 AS 1215 In one of three audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1401 Mazars LLP 2022 United Kingdom 2023-10-16T00:00:00.000 Part I.B 2 AS 2110 In one audit, the firm did not, as instructed by the principal auditor, (1) perform procedures to identify and obtain an understanding of significant processes and key controls and likely sources of potential misstatements, and (2) perform a walkthrough of key controls for significant processes. In this instance the firm was non-compliant with the principal auditor instructions and AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1401 Mazars LLP 2022 United Kingdom 2023-10-16T00:00:00.000 Part I.B 3 AS 3101 In one audit, the firm's communication of critical audit matters in the audit report did not describe for a matter the principal considerations that led the firm to determine that the matter was a critical audit matter. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1524 Manning Elliott LLP 2022 Canada 2023-10-16T00:00:00.000 Part I.B 1 AS 1301 In one audit reviewed, the firm did not make a required communication to the issuer's audit committee related to the name, location, and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1524 Manning Elliott LLP 2022 Canada 2023-10-16T00:00:00.000 Part I.B 2 AS 3101 In one of three audits reviewed, the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1524 Manning Elliott LLP 2022 Canada 2023-10-16T00:00:00.000 Part I.B 3 AS 3101 In the three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1524 Manning Elliott LLP 2022 Canada 2023-10-16T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In one of three audits reviewed, the firm did not file one or more reports on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1524 Manning Elliott LLP 2022 Canada 2023-10-16T00:00:00.000 Part I.B 5 PCAOB Rule 3211 In one audit, the firm's report on Form AP included inaccurate information related to the participation in the audit by an other accounting firm and omitted information related to the participation in the audit by certain other accounting firms. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2885 Chen and Fan Accountancy Corporation 2023 United States 2023-10-16T00:00:00.000 Part I.B 1 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 2885 Chen and Fan Accountancy Corporation 2023 United States 2023-10-16T00:00:00.000 Part I.B 2 AS 3101 In the audit reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 5070 KPMG SAS 2022 Colombia KPMG International Cooperative 2023-10-16T00:00:00.000 Part I.B 1 AS 2110 In one of two audits reviewed, the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a relevant assertion for a significant account and disclosure. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 5070 KPMG SAS 2022 Colombia KPMG International Cooperative 2023-10-16T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one audit reviewed, the firm's report on Form AP included inaccurate information related to the participation in the audit by certain other accounting firms. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 5567 Carter & Company, CPA, LLC 2023 United States 2023-10-16T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make a required communication to the audit committee related to the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5567 Carter & Company, CPA, LLC 2023 United States 2023-10-16T00:00:00.000 Part I.B 2 AS 3101 In the audit reviewed, the firm's audit report did not state that the audit included evaluating the accounting principles used and significant estimates made by management. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 5567 Carter & Company, CPA, LLC 2023 United States 2023-10-16T00:00:00.000 Part I.B 3 AS 3101 In the audit reviewed, the engagement team did not perform any procedures to comply with the requirements related to critical audit matters. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report. Triennially Inspected 5567 Carter & Company, CPA, LLC 2023 United States 2023-10-16T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6271 Wojeski & Company CPAs, P.C. 2023 United States 2023-10-16T00:00:00.000 Part I.B 1 AS 1105 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 6271 Wojeski & Company CPAs, P.C. 2023 United States 2023-10-16T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not communicate to the issuer's audit committee all of the issuer's critical accounting policies and practices. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6271 Wojeski & Company CPAs, P.C. 2023 United States 2023-10-16T00:00:00.000 Part I.B 3 AS 1301 In the audit reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6271 Wojeski & Company CPAs, P.C. 2023 United States 2023-10-16T00:00:00.000 Part I.B 3 AS 2805 In the audit reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6271 Wojeski & Company CPAs, P.C. 2023 United States 2023-10-16T00:00:00.000 Part I.B 4 AS 2401 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not consider the characteristics of potentially fraudulent journal entries when identifying and selecting entries for testing. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 6271 Wojeski & Company CPAs, P.C. 2023 United States 2023-10-16T00:00:00.000 Part I.B 5 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 6271 Wojeski & Company CPAs, P.C. 2023 United States 2023-10-16T00:00:00.000 Part I.B 6 AS 3101 In the audit reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 536 Morison Cogen LLP 2023 United States 2023-09-28T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one audit reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1163 Deloitte Certified Public Accountants S.A. 2022 Greece Deloitte Touche Tohmatsu Limited 2023-09-28T00:00:00.000 Part I.B 1 AS 3101 In one of three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include a matter that was communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1462 Crowe MacKay LLP 2022 Canada 2023-09-28T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) corrected misstatements; (2) the issuer's critical accounting policies and practices; and (3) management bias it identified related to an estimate. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1462 Crowe MacKay LLP 2022 Canada 2023-09-28T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not provide the issuer's audit committee a draft of the firm's audit report. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1462 Crowe MacKay LLP 2022 Canada 2023-09-28T00:00:00.000 Part I.B 3 AS 1301 In one of two audits reviewed, the firm did not establish an understanding of the terms of the audit engagement with the audit committee, record such understanding in an engagement letter, and determine that the audit committee acknowledged and agreed to the terms of the engagement. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1462 Crowe MacKay LLP 2022 Canada 2023-09-28T00:00:00.000 Part I.B 4 AS 1301 In one of two audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 1462 Crowe MacKay LLP 2022 Canada 2023-09-28T00:00:00.000 Part I.B 4 AS 2805 In one of two audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 1462 Crowe MacKay LLP 2022 Canada 2023-09-28T00:00:00.000 Part I.B 5 AS 1305 In one audit reviewed, the firm did not evaluate whether identified material misstatements resulted from control deficiencies and whether any such control deficiencies individually, or in combination, represented a material weakness or significant deficiency that required communication to management and the issuer's audit committee. In addition, in this audit, the firm communicated in writing to the audit committee that there were no significant deficiencies identified during the audit. In these instances, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of the Financial Statements. Triennially Inspected 1462 Crowe MacKay LLP 2022 Canada 2023-09-28T00:00:00.000 Part I.B 6 AS 2810 In one of two audits reviewed, the firm did not make a required communication to management related to misstatements it identified. In these instances, the firm was non-compliant with AS 2810, Evaluating Audit Results. Triennially Inspected 1462 Crowe MacKay LLP 2022 Canada 2023-09-28T00:00:00.000 Part I.B 7 Other Non-PCAOB Standards In one audit reviewed, the firm's audit report did not state that the audit was conducted in accordance with Canadian generally accepted auditing standards. In this instance, the firm was non-compliant with CAS 700, Forming an Opinion and Reporting on Financial Statements. Triennially Inspected 1462 Crowe MacKay LLP 2022 Canada 2023-09-28T00:00:00.000 Part I.B 8 PCAOB Rule 3211 In one of three audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2952 T R CHADHA & CO LLP 2022 India 2023-09-28T00:00:00.000 Part I.B 1 AS 1215 In the audit reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 2952 T R CHADHA & CO LLP 2022 India 2023-09-28T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to an overview of the overall audit strategy. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2952 T R CHADHA & CO LLP 2022 India 2023-09-28T00:00:00.000 Part I.B 3 AS 2110 In the audit reviewed, the firm did not inquire of the audit committee about the risks of material misstatement, including fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 2952 T R CHADHA & CO LLP 2022 India 2023-09-28T00:00:00.000 Part I.B 4 AS 3101 In one audit, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 3289 Accell Audit & Compliance, P.A. 2023 United States 2023-09-28T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) all of the significant risks identified through its risk assessment procedures; (2) the firm's evaluation of the issuer's ability to continue as a going concern; (3) all of the corrected misstatements, including discussing with the audit committee the implications that such corrected misstatements might have on the company's financial reporting process. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 3289 Accell Audit & Compliance, P.A. 2023 United States 2023-09-28T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not communicate to the issuer's audit committee changes to the planned audit strategy and the reasons for such changes. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 3289 Accell Audit & Compliance, P.A. 2023 United States 2023-09-28T00:00:00.000 Part I.B 2 AS 1301 In one audit, the firm did not make a required communication to the issuer's audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 3289 Accell Audit & Compliance, P.A. 2023 United States 2023-09-28T00:00:00.000 Part I.B 3 AS 1305 In one of two audits reviewed, the firm did not provide to management and the audit committee the required communications in writing of all material weaknesses identified during the audit prior to the issuance of the auditor's report. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements Triennially Inspected 3289 Accell Audit & Compliance, P.A. 2023 United States 2023-09-28T00:00:00.000 Part I.B 4 AS 3101 In one of two audits reviewed, the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 3289 Accell Audit & Compliance, P.A. 2023 United States 2023-09-28T00:00:00.000 Part I.B 5 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include one matter that was communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 3289 Accell Audit & Compliance, P.A. 2023 United States 2023-09-28T00:00:00.000 Part I.B 6 AS 3101 In one audit reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 3289 Accell Audit & Compliance, P.A. 2023 United States 2023-09-28T00:00:00.000 Part I.B 7 PCAOB Rule 3211 In one audit, the firm did not document the computation of total audit hours and the method used to estimate hours incurred by other auditors. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 3313 Yusufali & Associates, LLC 2022 United States 2023-09-28T00:00:00.000 Part I.B 1 AS 1215 In the two audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 3313 Yusufali & Associates, LLC 2022 United States 2023-09-28T00:00:00.000 Part I.B 2 AS 1220 In the two audits reviewed, the firm did not obtain the required engagement quality review for the audit or for the reviews of the issuer's interim financial information for each of the quarters during the year under audit. In these instances, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 3313 Yusufali & Associates, LLC 2022 United States 2023-09-28T00:00:00.000 Part I.B 3 AS 1301 In the two audits reviewed, the firm did not make any of the required communications to the issuer's audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 3313 Yusufali & Associates, LLC 2022 United States 2023-09-28T00:00:00.000 Part I.B 4 AS 1305 In one of two audits reviewed, the firm communicated in writing to the audit committee that there were no significant deficiencies identified during the audit. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 3313 Yusufali & Associates, LLC 2022 United States 2023-09-28T00:00:00.000 Part I.B 5 AS 2110 In the two audits reviewed, the firm did not inquire of the audit committee and management about the risks of material misstatement, including fraud risks. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 3313 Yusufali & Associates, LLC 2022 United States 2023-09-28T00:00:00.000 Part I.B 6 AS 2110 In the two audits reviewed, the firm did not identify and assess the risks of material misstatement at the financial statement level and the assertion level. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 3313 Yusufali & Associates, LLC 2022 United States 2023-09-28T00:00:00.000 Part I.B 7 AS 2110 In one of two audits reviewed, the firm did not identify a fraud risk related to the risk of management override of controls. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 3313 Yusufali & Associates, LLC 2022 United States 2023-09-28T00:00:00.000 Part I.B 8 AS 2110 In the two audits reviewed, the firm did not presume that there was a fraud risk involving improper revenue recognition without having an appropriate rationale for how this presumption was overcome. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 3313 Yusufali & Associates, LLC 2022 United States 2023-09-28T00:00:00.000 Part I.B 9 AS 2810 In one of two audits reviewed, the firm did not communicate all accumulated misstatements to management on a timely basis to provide management with an opportunity to correct them. In this instance, the firm was non-compliant with AS 2810, Evaluating Audit Results. Triennially Inspected 3313 Yusufali & Associates, LLC 2022 United States 2023-09-28T00:00:00.000 Part I.B 10 AS 3101 In one of two audits reviewed, the firm's audit report did not state the year the firm began serving consecutively as the company's auditor. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 3313 Yusufali & Associates, LLC 2022 United States 2023-09-28T00:00:00.000 Part I.B 11 AS 3101 In the two audits reviewed, the firm did not perform any procedures to comply with the requirements related to critical audit matters. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that critical audit matters should have been communicated in the auditor's report. Triennially Inspected 3313 Yusufali & Associates, LLC 2022 United States 2023-09-28T00:00:00.000 Part I.B 12 PCAOB Rule 3211 In the two audits reviewed, and in four other audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 3313 Yusufali & Associates, LLC 2022 United States 2023-09-28T00:00:00.000 Part I.B 13 PCAOB Rule 3526 In the two audits reviewed, the firm did not provide the audit committee the required independence communications. In these instances, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 3826 James Pai CPA PLLC 2023 United States 2023-09-28T00:00:00.000 Part I.B 1 AS 1215 In the audit reviewed, the firm's work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to determine who performed the work and the date such work was completed. In addition, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 3826 James Pai CPA PLLC 2023 United States 2023-09-28T00:00:00.000 Part I.B 2 AS 1220 In the audit reviewed, the firm did not obtain the required engagement quality review for the audit. In this instance, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 3826 James Pai CPA PLLC 2023 United States 2023-09-28T00:00:00.000 Part I.B 3 AS 1301 In the audit reviewed, the firm did not establish an understanding of the terms of the audit engagement with the audit committee, record such understanding in an engagement letter, and determine that the audit committee acknowledged and agreed to the terms of the engagement. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 3826 James Pai CPA PLLC 2023 United States 2023-09-28T00:00:00.000 Part I.B 4 AS 1301 In the audit reviewed, the firm did not make any of the required communications to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 3826 James Pai CPA PLLC 2023 United States 2023-09-28T00:00:00.000 Part I.B 5 AS 2110 In the audit reviewed, the firm did not (1) identify and assess the risks of material misstatement related to one or more significant accounts and disclosures; (2) inquire of the audit committee and others within the company about the risks of material misstatement; (3) presume that there was a fraud risk involving improper revenue recognition and did not have an appropriate rationale for how this presumption was overcome; and (4) identify a fraud risk related to the risk of management override of controls. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 3826 James Pai CPA PLLC 2023 United States 2023-09-28T00:00:00.000 Part I.B 6 AS 2415 In the audit reviewed, the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern, but did not place it immediately following the opinion paragraph. In this instance, the firm was non-compliant with AS 2415, Consideration of an Entity's Ability to Continue as a Going Concern. Triennially Inspected 3826 James Pai CPA PLLC 2023 United States 2023-09-28T00:00:00.000 Part I.B 7 AS 3101 In the audit reviewed, the firm's audit report did not include numerous required elements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 3826 James Pai CPA PLLC 2023 United States 2023-09-28T00:00:00.000 Part I.B 8 AS 3101 In the audit reviewed, the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 3826 James Pai CPA PLLC 2023 United States 2023-09-28T00:00:00.000 Part I.B 9 AS 3101 In the audit reviewed, the engagement team determined that there were no critical audit matters, but did not include the required language, and the appropriate title, in the auditor's report. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 3826 James Pai CPA PLLC 2023 United States 2023-09-28T00:00:00.000 Part I.B 10 AS 3105 In the audit reviewed, the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 3826 James Pai CPA PLLC 2023 United States 2023-09-28T00:00:00.000 Part I.B 11 PCAOB Rule 3211 In the audit reviewed and in two other audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 3826 James Pai CPA PLLC 2023 United States 2023-09-28T00:00:00.000 Part I.B 12 PCAOB Rule 3526 In the audit reviewed, the firm did not provide the audit committee the required independence communications. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 5828 SRCO Professional Corporation 2023 Canada 2023-09-28T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5828 SRCO Professional Corporation 2023 Canada 2023-09-28T00:00:00.000 Part I.B 2 AS 3101 In one audit, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 6501 Halperin Ilanit CPA 2022 Israel 2023-09-28T00:00:00.000 Part I.B 1 AS 1215 In one of three audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6501 Halperin Ilanit CPA 2022 Israel 2023-09-28T00:00:00.000 Part I.B 2 AS 1215 In one of three audits reviewed, the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added, the name of the person who prepared the additional documentation, and the reason for adding it. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6501 Halperin Ilanit CPA 2022 Israel 2023-09-28T00:00:00.000 Part I.B 3 AS 1220 In the three audits reviewed and in three other audits, the firm did not obtain the required engagement quality review for the audit or for the reviews of the issuer's interim financial information for each of the quarters during the year under audit. In these instances, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 6501 Halperin Ilanit CPA 2022 Israel 2023-09-28T00:00:00.000 Part I.B 4 AS 1301 In one of three audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) the issuer's significant accounting policies and practices; (2) the issuer's critical accounting policies and practices and critical accounting estimates; and (3) the firm's evaluation of the quality of the issuer's financial reporting. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6501 Halperin Ilanit CPA 2022 Israel 2023-09-28T00:00:00.000 Part I.B 5 AS 1301 In two of three audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6501 Halperin Ilanit CPA 2022 Israel 2023-09-28T00:00:00.000 Part I.B 5 AS 2805 In two of three audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6501 Halperin Ilanit CPA 2022 Israel 2023-09-28T00:00:00.000 Part I.B 6 AS 2410 In two of three audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to its evaluation of the issuer's identification of, accounting for, and disclosure of its relationships and transactions with related parties. In these instances, the firm was non-compliant with AS 2410, Related Parties. Triennially Inspected 6501 Halperin Ilanit CPA 2022 Israel 2023-09-28T00:00:00.000 Part I.B 7 AS 3101 In two of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 6501 Halperin Ilanit CPA 2022 Israel 2023-09-28T00:00:00.000 Part I.B 8 PCAOB Rule 3211 In three audits, the firm did not file its report on Form AP by the relevant deadline. In addition, in all of these audits, the firm's report on Form AP included inaccurate information regarding the issuer CIK number and/or the financial statement date. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6717 SS Accounting and Auditing Inc. 2023 United States 2023-09-28T00:00:00.000 Part I.B 1 AS 1215 In the audit reviewed, the firm did not include all of the required information in its engagement completion document. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6717 SS Accounting and Auditing Inc. 2023 United States 2023-09-28T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) the significant risks identified through its risk assessment procedures; (2) the firm's evaluation of the issuer's ability to continue as a going concern; (3) the name, location, and planned responsibilities of an other accounting firm and other persons not employed by the firm that performed audit procedures in the audit; and (4) the issuer's critical accounting policies and practices and critical accounting estimates. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6717 SS Accounting and Auditing Inc. 2023 United States 2023-09-28T00:00:00.000 Part I.B 3 AS 2110 In the audit reviewed, the firm did not identify and assess the risks of material misstatement at the assertion level for the significant accounts and disclosures it identified. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6717 SS Accounting and Auditing Inc. 2023 United States 2023-09-28T00:00:00.000 Part I.B 4 AS 3101 In one audit, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 6717 SS Accounting and Auditing Inc. 2023 United States 2023-09-28T00:00:00.000 Part I.B 5 PCAOB Rule 3211 In one audit, the firm did not use a reasonable method to estimate, or document in its files the method used to estimate, hours incurred by an other accounting firm and the computation of total audit hours used to report on Form AP the participation in the audit by that other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 170 KMJ Corbin & Company LLP 2023 United States 2023-09-14T00:00:00.000 Part I.B 1 AS 1105 In one audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 170 KMJ Corbin & Company LLP 2023 United States 2023-09-14T00:00:00.000 Part I.B 2 AS 3101 In one of two audits reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 262 Johnson Lambert  LLP 2023 United States 2023-09-14T00:00:00.000 Part I.B 1 AS 2110 In one audit, the firm did not inquire of the internal audit function about the risks of material misstatement, including fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 262 Johnson Lambert  LLP 2023 United States 2023-09-14T00:00:00.000 Part I.B 2 AS 2401 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not consider the characteristics of potentially fraudulent journal entries when identifying and selecting entries for testing. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 262 Johnson Lambert  LLP 2023 United States 2023-09-14T00:00:00.000 Part I.B 3 AS 2410 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to its evaluation of the issuer's identification of, accounting for, and disclosure of its relationships and transactions with related parties. In this instance, the firm was non-compliant with AS 2410, Related Parties. Triennially Inspected 342 Pannell Kerr Forster of Texas, P.C. 2022 United States 2023-09-14T00:00:00.000 Part I.B 1 AS 1105 In one audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 342 Pannell Kerr Forster of Texas, P.C. 2022 United States 2023-09-14T00:00:00.000 Part I.B 2 AS 3101 In one of two audits reviewed, the firm's communication of certain critical audit matters in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 782 Farmer, Fuqua & Huff, P.C. 2022 United States 2023-09-14T00:00:00.000 Part I.B 1 AS 1105 In one audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 782 Farmer, Fuqua & Huff, P.C. 2022 United States 2023-09-14T00:00:00.000 Part I.B 2 AS 1301 In one audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) the issuer's critical accounting policies and practices; and (2) the firm's assessment of the issuer's disclosures related to the critical accounting policies and practices. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 782 Farmer, Fuqua & Huff, P.C. 2022 United States 2023-09-14T00:00:00.000 Part I.B 3 AS 2110 In one audit reviewed, the firm did not inquire of management about the risks of material misstatement, including fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 782 Farmer, Fuqua & Huff, P.C. 2022 United States 2023-09-14T00:00:00.000 Part I.B 4 AS 2401 In one audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not consider the characteristics of potentially fraudulent journal entries when identifying and selecting entries for testing. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 782 Farmer, Fuqua & Huff, P.C. 2022 United States 2023-09-14T00:00:00.000 Part I.B 5 AS 3101 In the four audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 782 Farmer, Fuqua & Huff, P.C. 2022 United States 2023-09-14T00:00:00.000 Part I.B 6 AS 3101 In two of four audits reviewed, the firm's communication of one or more critical audit matters in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1757 EY Godkendt Revisionspartnerselskab 2022 Denmark Ernst & Young Global Limited 2023-09-14T00:00:00.000 Part I.B 1 AS 1301 In one audit reviewed, the firm did not make certain required communications to the issuer's audit committee in a timely manner related to the name, location, and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1757 EY Godkendt Revisionspartnerselskab 2022 Denmark Ernst & Young Global Limited 2023-09-14T00:00:00.000 Part I.B 2 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include a matter that was communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 2457 Calvetti Ferguson, LLC 2023 United States 2023-09-14T00:00:00.000 Part I.B 1 AS 1220 In the audit reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer, including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In this instance, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 2457 Calvetti Ferguson, LLC 2023 United States 2023-09-14T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) all of the significant risks identified through its risk assessment procedures; (2) the issuer's critical accounting policies and practices; and (3) certain terms of the engagement. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2457 Calvetti Ferguson, LLC 2023 United States 2023-09-14T00:00:00.000 Part I.B 3 AS 2410 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to its evaluation of the issuer's identification of, accounting for, and disclosure of its relationships and transactions with related parties. In this instance, the firm was non-compliant with AS 2410, Related Parties. Triennially Inspected 6629 WEINSTEIN INTERNATIONAL CPA 2022 Israel 2023-09-14T00:00:00.000 Part I.B 1 AS 1301 In one of three audits reviewed, the firm did not make any of the required communications to the issuer's entire audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6629 WEINSTEIN INTERNATIONAL CPA 2022 Israel 2023-09-14T00:00:00.000 Part I.B 2 AS 1301 In one of three audits reviewed, the firm did make certain required communications to the issuer's audit committee related to (1) all of the significant risks identified through its risk assessment procedures; (2) the firm's evaluation of the issuer's ability to continue as a going concern; (3) the results of the audit prior to the issuance of the auditor's report; and (4) the issuer's critical accounting policies and practices and critical accounting estimates. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6629 WEINSTEIN INTERNATIONAL CPA 2022 Israel 2023-09-14T00:00:00.000 Part I.B 3 AS 1305 In one of three audits reviewed, the firm did not evaluate whether control deficiencies individually, or in combination, represented a material weakness, and in its communication to the audit committee, the firm did not include the definition of a significant deficiency. In these instances, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 6629 WEINSTEIN INTERNATIONAL CPA 2022 Israel 2023-09-14T00:00:00.000 Part I.B 4 AS 2410 In one of three audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to its evaluation of the issuer's identification of, accounting for, and disclosure of its relationships and transactions with related parties. In the same audit, the firm did not inquire of the issuer's audit committee regarding the audit committee's understanding of the issuer's relationships and transactions with related parties that are significant to the issuer and whether any member of the audit committee had concerns regarding relationships or transactions with related parties and, if so, the substance of those concerns. In these instances, the firm was non-compliant with AS 2410, Related Parties. Triennially Inspected 6629 WEINSTEIN INTERNATIONAL CPA 2022 Israel 2023-09-14T00:00:00.000 Part I.B 5 AS 2415 In the three audits reviewed, the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern, but did not place it immediately following the opinion paragraph. In these instances, the firm was non­compliant with AS 2415, Consideration of an Entity's Ability to Continue as a Going Concern. Triennially Inspected 6629 WEINSTEIN INTERNATIONAL CPA 2022 Israel 2023-09-14T00:00:00.000 Part I.B 6 AS 3101 In one of two audits reviewed, the firm did not perform any procedures to comply with the requirements related to critical audit matters. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report. Triennially Inspected 6629 WEINSTEIN INTERNATIONAL CPA 2022 Israel 2023-09-14T00:00:00.000 Part I.B 7 AS 3101 In one audit, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non­compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 6629 WEINSTEIN INTERNATIONAL CPA 2022 Israel 2023-09-14T00:00:00.000 Part I.B 8 AS 3101 In one audit, the firm's communication of critical audit matters in the audit report did not describe for a matter the principal considerations that led the firm to determine that the matter was a critical audit matter. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 76 Turner, Stone & Company, L.L.P. 2022 United States 2023-08-24T00:00:00.000 Part I.B 1 AS 1220 In one audit reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer, including evidence that the engagement quality reviewer evaluated the engagement team's responses to certain significant risks identified. In this instance, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 76 Turner, Stone & Company, L.L.P. 2022 United States 2023-08-24T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 76 Turner, Stone & Company, L.L.P. 2022 United States 2023-08-24T00:00:00.000 Part I.B 3 AS 2810 In one audit reviewed, the firm did not communicate an accumulated misstatement to management on a timely basis to provide management with an opportunity to correct it. In this instance, the firm was non-compliant with AS 2810, Evaluating Audit Results. Triennially Inspected 76 Turner, Stone & Company, L.L.P. 2022 United States 2023-08-24T00:00:00.000 Part I.B 4 AS 3101 In the three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 76 Turner, Stone & Company, L.L.P. 2022 United States 2023-08-24T00:00:00.000 Part I.B 5 AS 3101 In two of three audits reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 76 Turner, Stone & Company, L.L.P. 2022 United States 2023-08-24T00:00:00.000 Part I.B 6 PCAOB Rule 3211 In two of three audits reviewed, the firm did not file one or more reports on Form AP by the relevant deadline. In addition, in one of these audits, the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 76 Turner, Stone & Company, L.L.P. 2022 United States 2023-08-24T00:00:00.000 Part I.B 6 PCAOB Rule 3211 In two of three audits reviewed, the firm did not file one or more reports on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 80 Keiter, Stephens, Hurst, Gary & Shreaves, P.C. 2023 United States 2023-08-24T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the audit reviewed, the firm's report on Form AP omitted the issuer CIK number. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 297 ADKF, P.C. 2023 United States 2023-08-24T00:00:00.000 Part I.B 1 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 528 Dannible & McKee, LLP 2023 United States 2023-08-24T00:00:00.000 Part I.B 1 AS 1220 In the audit reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer, including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In this instance, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 528 Dannible & McKee, LLP 2023 United States 2023-08-24T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not make a required communication to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 528 Dannible & McKee, LLP 2023 United States 2023-08-24T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In two other audits, the firm did not file one or more reports on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 528 Dannible & McKee, LLP 2023 United States 2023-08-24T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In the audit reviewed, the firm did not file one or more reports on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1235 Deloitte AG 2022 Switzerland Deloitte Touche Tohmatsu Limited 2023-08-24T00:00:00.000 Part I.B 1 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1287 Deloitte Audit 2022 Luxembourg Deloitte Touche Tohmatsu Limited 2023-08-24T00:00:00.000 Part I.B 1 AS 1301 In one audit reviewed, the firm did not make a required communication to the issuer's audit committee related to the name, location, and planned responsibilities of other accounting firms that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1287 Deloitte Audit 2022 Luxembourg Deloitte Touche Tohmatsu Limited 2023-08-24T00:00:00.000 Part I.B 2 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1808 GBQ Partners LLC 2023 United States 2023-08-24T00:00:00.000 Part I.B 1 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1808 GBQ Partners LLC 2023 United States 2023-08-24T00:00:00.000 Part I.B 2 AS 3101 In the audit reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2022 United States 2023-08-24T00:00:00.000 Part I.B 1 AS 1105 In the three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform procedures to determine whether the journal entry population from which it made its selections, or that it used to identify selections, was complete. In these instances, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2022 United States 2023-08-24T00:00:00.000 Part I.B 2 AS 1215 In the three audits reviewed, the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added, the name of the person who prepared the additional documentation, and the reason for adding it. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2022 United States 2023-08-24T00:00:00.000 Part I.B 3 AS 1215 In the three audits reviewed, the firm did not include all of the required information in its engagement completion document. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2022 United States 2023-08-24T00:00:00.000 Part I.B 4 AS 1301 In the three audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) the significant risks identified through its risk assessment procedures and (2) the firm's evaluation of the issuer's ability to continue as a going concern. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2022 United States 2023-08-24T00:00:00.000 Part I.B 4 AS 1301 In the three audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) the significant risks identified through its risk assessment procedures and (2) the firm's evaluation of the issuer's ability to continue as a going concern. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2022 United States 2023-08-24T00:00:00.000 Part I.B 4 AS 1301 In the three audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) the significant risks identified through its risk assessment procedures and (2) the firm's evaluation of the issuer's ability to continue as a going concern. In addition, in one of these three audits, the firm did not make a required communication to the issuer's audit committee related to the issuer's critical accounting policies and practices and critical accounting estimates. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2022 United States 2023-08-24T00:00:00.000 Part I.B 5 AS 1301 In the three audits reviewed, the firm made inaccurate communications to the issuer's audit committee related to critical accounting estimates and/or significant unusual transactions. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2022 United States 2023-08-24T00:00:00.000 Part I.B 6 AS 2110 In two of three audits reviewed, the firm did not identify and assess the risks of material misstatement related to one or more significant accounts and disclosures. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2022 United States 2023-08-24T00:00:00.000 Part I.B 7 AS 2401 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not consider the characteristics of potentially fraudulent journal entries when identifying and selecting entries for testing. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2022 United States 2023-08-24T00:00:00.000 Part I.B 8 AS 2410 In the three audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to its evaluation of the issuer's identification of, accounting for, and disclosure of its relationships and transactions with related parties. In these instances, the firm was non-compliant with AS 2410, Related Parties. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2022 United States 2023-08-24T00:00:00.000 Part I.B 9 AS 2415 In the three audits reviewed, the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern, but did not place it immediately following the opinion paragraph. In two of these audits, the firm included an amount for cash flows from operations in the explanatory paragraph that was incorrect. In these instances, the firm was non-compliant with AS 2415, Consideration of an Entity's Ability to Continue as a Going Concern. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2022 United States 2023-08-24T00:00:00.000 Part I.B 10 AS 2710 In one of three audits reviewed, the firm did not take appropriate action with respect to the issuer's omission of a material weakness from management's report on ICFR included in the Form 10-K. In this instance, the firm was non-compliant with AS 2710, Other Information in Documents Containing Audited Financial Statements. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2022 United States 2023-08-24T00:00:00.000 Part I.B 11 AS 3101 In one of three audits reviewed, the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2022 United States 2023-08-24T00:00:00.000 Part I.B 12 AS 3101 In the three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2022 United States 2023-08-24T00:00:00.000 Part I.B 13 AS 3101 In the three audits reviewed, the firm's communication of critical audit matters in the audit report did not describe for a matter the principal considerations that led the firm to determine that the matter was a critical audit matter. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2022 United States 2023-08-24T00:00:00.000 Part I.B 14 AS 3101 In two of three audits reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 171 Horne LLP 2022 United States 2023-08-10T00:00:00.000 Part I.B 1 AS 3101 In the two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 171 Horne LLP 2022 United States 2023-08-10T00:00:00.000 Part I.B 2 AS 3101 In one of two audits reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 287 Liggett & Webb, P.A. 2022 United States 2023-08-10T00:00:00.000 Part I.B 1 AS 1105 In the two audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In these instances, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 287 Liggett & Webb, P.A. 2022 United States 2023-08-10T00:00:00.000 Part I.B 2 AS 1301 In the two audits reviewed, the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 287 Liggett & Webb, P.A. 2022 United States 2023-08-10T00:00:00.000 Part I.B 3 AS 1301 In the two audits reviewed, the firm did not establish an understanding of the terms of the audit engagement with the audit committee, record such understanding in an engagement letter, and provide the engagement letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees Triennially Inspected 287 Liggett & Webb, P.A. 2022 United States 2023-08-10T00:00:00.000 Part I.B 4 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the issuer's audit committee related to uncorrected misstatements. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 287 Liggett & Webb, P.A. 2022 United States 2023-08-10T00:00:00.000 Part I.B 5 AS 3101 In the two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 287 Liggett & Webb, P.A. 2022 United States 2023-08-10T00:00:00.000 Part I.B 6 AS 3101 In one audit, the firm's communication of critical audit matters in the audit report did not describe for a matter the principal considerations that led the firm to determine that the matter was a critical audit matter. In addition, the firm's communication of the matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 287 Liggett & Webb, P.A. 2022 United States 2023-08-10T00:00:00.000 Part I.B 7 AS 3105 In the two audits reviewed, the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In these instances, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 324 Macias Gini & O'Connell LLP 2022 United States 2023-08-10T00:00:00.000 Part I.B 1 AS 1215 In the two audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 324 Macias Gini & O'Connell LLP 2022 United States 2023-08-10T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) the firm's evaluation of the issuer's ability to continue as a going concern and (2) the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 324 Macias Gini & O'Connell LLP 2022 United States 2023-08-10T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In one of two audits reviewed, the firm's report on Form AP included inaccurate information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 673 Richey, May & Co., LLP 2022 United States 2023-08-10T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 673 Richey, May & Co., LLP 2022 United States 2023-08-10T00:00:00.000 Part I.B 1 AS 2805 In the audit reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 673 Richey, May & Co., LLP 2022 United States 2023-08-10T00:00:00.000 Part I.B 2 AS 2810 In the audit reviewed, the firm did not make a required communication to management related to identified misstatements. In this instance, the firm was non-compliant with AS 2810, Evaluating Audit Results. Triennially Inspected 673 Richey, May & Co., LLP 2022 United States 2023-08-10T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In the audit reviewed, the firm's report on Form AP included inaccurate information related to the type of issuer, the issuer name, and the end date of the most recent period's financial statements identified in the audit report. In addition, the firm's report on Form AP omitted information related to the series identifier. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 805 Insero & Co. CPAs, LLP 2023 United States 2023-08-10T00:00:00.000 Part I.B 1 AS 3101 In one audit reviewed, the firm's audit report did not include a statement indicating that the financial statements included the related notes. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1180 Deloitte Haskins & Sells LLP 2022 India Deloitte Touche Tohmatsu Limited 2023-08-10T00:00:00.000 Part I.B 1 AS 1301 In one audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to the name, location, and planned responsibilities of other accounting firms that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1180 Deloitte Haskins & Sells LLP 2022 India Deloitte Touche Tohmatsu Limited 2023-08-10T00:00:00.000 Part I.B 2 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 6706 TPS Thayer LLC 2022 United States 2023-08-10T00:00:00.000 Part I.B 1 AS 2110 In one of two audits reviewed, the firm did not identify a fraud risk related to the risk of management override of controls without having an appropriate rationale for why this risk was not relevant. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6706 TPS Thayer LLC 2022 United States 2023-08-10T00:00:00.000 Part I.B 2 AS 2415 In one of two audits reviewed, the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern, but did not place it immediately following the opinion paragraph. In this instance, the firm was non-compliant with AS 2415, Consideration of an Entity's Ability to Continue as a Going Concern. Triennially Inspected 160 Ary Roepcke Mulchaey, P.C. 2023 United States 2023-08-01T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In four of four audits reviewed, the firm's report on Form AP omitted the issuer CIK number. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 677 Cherry Bekaert LLC 2022 United States 2023-08-01T00:00:00.000 Part I.B 1 AS 1301 In one of three audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the name, location, and planned responsibilities of an other person not employed by the firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 677 Cherry Bekaert LLC 2022 United States 2023-08-01T00:00:00.000 Part I.B 2 AS 3101 In one of three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters, but in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 794 Hancock Askew & Co., LLP 2022 United States 2023-08-01T00:00:00.000 Part I.B 1 AS 2110 In one of two audits reviewed, the firm did not evaluate certain factors when determining whether any of the identified and assessed risks of material misstatement related to a certain significant account and disclosures were significant risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 794 Hancock Askew & Co., LLP 2022 United States 2023-08-01T00:00:00.000 Part I.B 2 AS 3101 In one of two audits reviewed, the firm's audit report was not addressed appropriately. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 794 Hancock Askew & Co., LLP 2022 United States 2023-08-01T00:00:00.000 Part I.B 3 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1051 KPMG LLP 2022 Singapore KPMG International Cooperative 2023-08-01T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one audit, the firm's report on Form AP omitted information related to a Partner ID by which the engagement partner had been previously identified on a Form AP filed by a different registered public accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1153 Galaz, Yamazaki, Ruiz Urquiza, S.C. 2022 Mexico Deloitte Touche Tohmatsu Limited 2023-08-01T00:00:00.000 Part I.B 1 AS 3101 In two of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1435 Ernst & Young 2022 Australia Ernst & Young Global Limited 2023-08-01T00:00:00.000 Part I.B 1 AS 1215 In one audit reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1435 Ernst & Young 2022 Australia Ernst & Young Global Limited 2023-08-01T00:00:00.000 Part I.B 2 AS 1301 In one audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to the name, location, and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1435 Ernst & Young 2022 Australia Ernst & Young Global Limited 2023-08-01T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In one audit reviewed and in one other audit, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1435 Ernst & Young 2022 Australia Ernst & Young Global Limited 2023-08-01T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In one audit reviewed, the firm's report on Form AP included inaccurate information related to the participation in the audit by certain other accounting firms. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 454 L&L CPAS, PA 2022 United States 2023-07-13T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the issuer's audit committee related to uncorrected misstatements. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 454 L&L CPAS, PA 2022 United States 2023-07-13T00:00:00.000 Part I.B 2 AS 2110 In one of two audits reviewed, the firm did not evaluate certain information that indicated that fraud risk factors were present and should have been taken into account in identifying and assessing fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 454 L&L CPAS, PA 2022 United States 2023-07-13T00:00:00.000 Part I.B 3 AS 3101 In the two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 454 L&L CPAS, PA 2022 United States 2023-07-13T00:00:00.000 Part I.B 4 AS 3101 In one of two audits reviewed, the firm's communication of critical audit matters in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1350 PricewaterhouseCoopers Reviseurs d'Entreprites 2022 Belgium PricewaterhouseCoopers International Limited 2023-07-13T00:00:00.000 Part I.B 1 AS 1301 In one audit reviewed, the firm did not make a required communication to the issuer's audit committee related to the name, location, and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1375 Fahn Kanne & Co. 2022 Israel Grant Thornton International Limited 2023-07-13T00:00:00.000 Part I.B 1 AS 1215 In one of three audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1375 Fahn Kanne & Co. 2022 Israel Grant Thornton International Limited 2023-07-13T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the issuer's critical accounting estimates. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1375 Fahn Kanne & Co. 2022 Israel Grant Thornton International Limited 2023-07-13T00:00:00.000 Part I.B 3 AS 2810 In one of two audits reviewed, the firm did not communicate all accumulated misstatements to management on a timely basis to provide management with an opportunity to correct them. In this instance, the firm was non-compliant with AS 2810, Evaluating Audit Results. Triennially Inspected 1375 Fahn Kanne & Co. 2022 Israel Grant Thornton International Limited 2023-07-13T00:00:00.000 Part I.B 4 AS 3101 In the two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1375 Fahn Kanne & Co. 2022 Israel Grant Thornton International Limited 2023-07-13T00:00:00.000 Part I.B 5 AS 3101 In one of two audits reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1375 Fahn Kanne & Co. 2022 Israel Grant Thornton International Limited 2023-07-13T00:00:00.000 Part I.B 6 PCAOB Rule 3211 In one audit, the firm's report on Form AP included inaccurate information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2297 SC&H Attest Services, P.C. 2023 United States 2023-07-13T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one audit, the firm's report on Form AP included inaccurate information regarding the state of the firm's office issuing the audit report. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2416 Grant Thornton Bharat LLP 2022 India Grant Thornton International Limited 2023-07-13T00:00:00.000 Part I.B 1 AS 1215 In the audit reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 2416 Grant Thornton Bharat LLP 2022 India Grant Thornton International Limited 2023-07-13T00:00:00.000 Part I.B 2 AS 1220 In the audit reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer (EQR), including evidence that the EQR evaluated the engagement team's responses to the significant risks identified. In this instance, the documentation of the EQR was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 2416 Grant Thornton Bharat LLP 2022 India Grant Thornton International Limited 2023-07-13T00:00:00.000 Part I.B 3 AS 1301 In the audit reviewed, the firm did not make a required communication to the issuer's audit committee related to the name, location, and/or planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2416 Grant Thornton Bharat LLP 2022 India Grant Thornton International Limited 2023-07-13T00:00:00.000 Part I.B 4 AS 1301 In the audit reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 2416 Grant Thornton Bharat LLP 2022 India Grant Thornton International Limited 2023-07-13T00:00:00.000 Part I.B 4 AS 2805 In the audit reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 2416 Grant Thornton Bharat LLP 2022 India Grant Thornton International Limited 2023-07-13T00:00:00.000 Part I.B 5 AS 2810 In the audit reviewed, the firm did not make a required communication to management related to identified misstatements. In this instance, the firm was non-compliant with AS 2810, Evaluating Audit Results. Triennially Inspected 2416 Grant Thornton Bharat LLP 2022 India Grant Thornton International Limited 2023-07-13T00:00:00.000 Part I.B 6 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 3707 R & A CPAs, a professional corporation 2022 United States 2023-07-13T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not inquire of the audit committee about whether it was aware of matters relevant to the audit, including, but not limited to, violations or possible violations of laws or regulations. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 3707 R & A CPAs, a professional corporation 2022 United States 2023-07-13T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) the significant risks identified through its risk assessment procedures and (2) the timing of the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 3707 R & A CPAs, a professional corporation 2022 United States 2023-07-13T00:00:00.000 Part I.B 3 AS 1301 In the audit reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 3707 R & A CPAs, a professional corporation 2022 United States 2023-07-13T00:00:00.000 Part I.B 3 AS 2805 In the audit reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 3707 R & A CPAs, a professional corporation 2022 United States 2023-07-13T00:00:00.000 Part I.B 4 AS 2110 In the audit reviewed, the firm did not inquire of the audit committee about the risks of material misstatement, including fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 5047 JLK Rosenberger, LLP 2022 United States 2023-07-13T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 5047 JLK Rosenberger, LLP 2022 United States 2023-07-13T00:00:00.000 Part I.B 1 AS 2805 In the audit reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 5047 JLK Rosenberger, LLP 2022 United States 2023-07-13T00:00:00.000 Part I.B 2 AS 2810 In the audit reviewed, the firm did not make a required communication to management related to an identified misstatement. In this instance, the firm was non-compliant with AS 2810, Evaluating Audit Results. Triennially Inspected 5047 JLK Rosenberger, LLP 2022 United States 2023-07-13T00:00:00.000 Part I.B 3 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee, and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 5047 JLK Rosenberger, LLP 2022 United States 2023-07-13T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6732 Onestop Assurance PAC 2022 Singapore 2023-07-13T00:00:00.000 Part I.B 1 AS 3105 In the audit reviewed, the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 6732 Onestop Assurance PAC 2022 Singapore 2023-07-13T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP by the relevant deadline. In addition, in this same audit, the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 127 PKF O'Connor Davies, LLP 2022 United States 2023-06-26T00:00:00.000 Part I.B 1 AS 2810 In one of two audits reviewed, the firm did not make a required communication to management related to an identified misstatement. In this instance, the firm was non-compliant with AS 2810, Evaluating Audit Results. Triennially Inspected 127 PKF O'Connor Davies, LLP 2022 United States 2023-06-26T00:00:00.000 Part I.B 2 AS 3101 In the two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 127 PKF O'Connor Davies, LLP 2022 United States 2023-06-26T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In one of two audits reviewed, the firm did not document the computation of total hours and the method used to estimate the hours incurred by other auditors that it used in its reporting on Form AP. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 263 Rehmann Robson LLC 2022 United States 2023-06-26T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make a required communication to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 263 Rehmann Robson LLC 2022 United States 2023-06-26T00:00:00.000 Part I.B 2 AS 3101 In one audit, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 271 PricewaterhouseCoopers LLP 2022 Canada PricewaterhouseCoopers International Limited 2023-06-26T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one of seven audits reviewed, the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 358 Schneider Downs & Co., Inc. 2022 United States 2023-06-26T00:00:00.000 Part I.B 1 AS 1301 In one audit reviewed, the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 358 Schneider Downs & Co., Inc. 2022 United States 2023-06-26T00:00:00.000 Part I.B 2 AS 1301 In one audit reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 358 Schneider Downs & Co., Inc. 2022 United States 2023-06-26T00:00:00.000 Part I.B 2 AS 2805 In one audit reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 549 Zwick CPA, PLLC 2022 United States 2023-06-26T00:00:00.000 Part I.B 1 AS 1215 In the audit reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 549 Zwick CPA, PLLC 2022 United States 2023-06-26T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to significant unusual transactions. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 549 Zwick CPA, PLLC 2022 United States 2023-06-26T00:00:00.000 Part I.B 3 AS 1301 In the audit reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 549 Zwick CPA, PLLC 2022 United States 2023-06-26T00:00:00.000 Part I.B 3 AS 2805 In the audit reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 549 Zwick CPA, PLLC 2022 United States 2023-06-26T00:00:00.000 Part I.B 4 AS 1305 In the audit reviewed, the firm did not provide to management and the audit committee the required communications in writing of all significant deficiencies identified during the audit prior to the issuance of the auditor's report. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 549 Zwick CPA, PLLC 2022 United States 2023-06-26T00:00:00.000 Part I.B 5 AS 2110 In the audit reviewed, the firm did not identify and assess the risks of material misstatement at the assertion level for a significant account and related disclosures it identified. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 549 Zwick CPA, PLLC 2022 United States 2023-06-26T00:00:00.000 Part I.B 6 AS 2410 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to its evaluation of the issuer's identification of, accounting for, and disclosure of its relationships and transactions with related parties. In this instance, the firm was non-compliant with AS 2410, Related Parties. Triennially Inspected 549 Zwick CPA, PLLC 2022 United States 2023-06-26T00:00:00.000 Part I.B 7 AS 3101 In the audit reviewed, the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 566 Miller Wachman LLP 2022 United States 2023-06-26T00:00:00.000 Part I.B 1 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 763 Maggart & Associates, P.C. 2022 United States 2023-06-26T00:00:00.000 Part I.B 1 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1054 De Visser Gray LLP 2022 Canada 2023-06-26T00:00:00.000 Part I.B 1 AS 1301 In two of three audits reviewed, the firm did not make certain required communications to the issuer’s audit committee related to the results of the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1054 De Visser Gray LLP 2022 Canada 2023-06-26T00:00:00.000 Part I.B 1 AS 1301 In two of three audits reviewed, the firm did not make certain required communications to the issuer’s audit committee related to the results of the audit. In one of these audits, the firm did not communicate to the issuer’s audit committee all of the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1054 De Visser Gray LLP 2022 Canada 2023-06-26T00:00:00.000 Part I.B 2 AS 1301 In one of three audits reviewed, the firm did not provide a copy of the management representation letter to the issuer’s audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 1054 De Visser Gray LLP 2022 Canada 2023-06-26T00:00:00.000 Part I.B 2 AS 2805 In one of three audits reviewed, the firm did not provide a copy of the management representation letter to the issuer’s audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 1054 De Visser Gray LLP 2022 Canada 2023-06-26T00:00:00.000 Part I.B 3 AS 1305 In one audit reviewed, the firm did not evaluate whether identified material misstatements resulted from control deficiencies and whether any such control deficiencies individually, or in combination, represented a material weakness or significant deficiency that required communication to management and the issuer’s audit committee. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 1054 De Visser Gray LLP 2022 Canada 2023-06-26T00:00:00.000 Part I.B 4 AS 2110 In one of three audits reviewed, the firm’s risk assessment did not consider inherent risk in identifying significant accounts and disclosures. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1054 De Visser Gray LLP 2022 Canada 2023-06-26T00:00:00.000 Part I.B 5 AS 2410 In one audit reviewed, the firm did not make certain required communications to the issuer’s audit committee related to its evaluation of the issuer’s identification of, accounting for, and disclosure of its relationships and transactions with related parties. In this instance, the firm was non-compliant with AS 2410, Related Parties. Triennially Inspected 1054 De Visser Gray LLP 2022 Canada 2023-06-26T00:00:00.000 Part I.B 6 AS 3101 In one of three audits reviewed, the firm did not place the Basis for Opinion section as the second section of its audit report. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1054 De Visser Gray LLP 2022 Canada 2023-06-26T00:00:00.000 Part I.B 7 AS 3101 In two of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the issuer’s audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 1054 De Visser Gray LLP 2022 Canada 2023-06-26T00:00:00.000 Part I.B 8 AS 3101 In one of two audits reviewed, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1054 De Visser Gray LLP 2022 Canada 2023-06-26T00:00:00.000 Part I.B 9 PCAOB Rule 3211 In two audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1054 De Visser Gray LLP 2022 Canada 2023-06-26T00:00:00.000 Part I.B 10 PCAOB Rule 3526 In one of three audits reviewed, the firm did not provide the audit committee the required independence communications. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 1195 UHY LLP 2022 United States 2023-06-26T00:00:00.000 Part I.B 1 AS 1301 In one of four audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1195 UHY LLP 2022 United States 2023-06-26T00:00:00.000 Part I.B 2 AS 3101 In two of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1195 UHY LLP 2022 United States 2023-06-26T00:00:00.000 Part I.B 2 AS 3101 In one of two audits reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1415 Ernst & Young Limited Corp. 2022 Panama Ernst & Young Global Limited 2023-06-26T00:00:00.000 Part I.B 1 AS 1301 In one audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to the name, location, and planned responsibilities of other accounting firms that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2226 Warren Averett, LLC 2022 United States 2023-06-26T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not communicate to the issuer's audit committee all of the issuer's critical accounting policies. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2226 Warren Averett, LLC 2022 United States 2023-06-26T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not communicate to the issuer's audit committee all of the issuer's critical accounting estimates. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2226 Warren Averett, LLC 2022 United States 2023-06-26T00:00:00.000 Part I.B 2 AS 1301 In the two audits reviewed, the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2226 Warren Averett, LLC 2022 United States 2023-06-26T00:00:00.000 Part I.B 3 AS 1301 In the two audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 2226 Warren Averett, LLC 2022 United States 2023-06-26T00:00:00.000 Part I.B 3 AS 2805 In the two audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 2226 Warren Averett, LLC 2022 United States 2023-06-26T00:00:00.000 Part I.B 4 AS 3101 In the two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 5348 Frost, PLLC 2022 United States 2023-06-26T00:00:00.000 Part I.B 1 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include a matter that was communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 6498 Harbourside CPA LLP 2022 Canada 2023-06-26T00:00:00.000 Part I.B 1 AS 1215 In two of three audits reviewed, the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added, the name of the person who prepared the additional documentation, and the reason for adding it. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6498 Harbourside CPA LLP 2022 Canada 2023-06-26T00:00:00.000 Part I.B 2 AS 1220 In one of three audits reviewed, the assigned engagement quality reviewer had served as the engagement partner during the preceding audit. In this instance, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 6498 Harbourside CPA LLP 2022 Canada 2023-06-26T00:00:00.000 Part I.B 3 AS 1301 In the three audits reviewed, the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6498 Harbourside CPA LLP 2022 Canada 2023-06-26T00:00:00.000 Part I.B 4 AS 1301 In two of three audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the firm's evaluation of the issuer's ability to continue as a going concern. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6498 Harbourside CPA LLP 2022 Canada 2023-06-26T00:00:00.000 Part I.B 5 AS 1305 In one of three audits reviewed, the firm did not provide to management and the audit committee the required communications in writing of all significant deficiencies identified during the audit. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 6498 Harbourside CPA LLP 2022 Canada 2023-06-26T00:00:00.000 Part I.B 6 AS 2401 In the three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not have an appropriate rationale for limiting its testing of entries it identified as having certain fraud risk characteristics to certain entries. In these instances, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 6498 Harbourside CPA LLP 2022 Canada 2023-06-26T00:00:00.000 Part I.B 7 AS 2415 In two of three audits reviewed, the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern, but did not place it immediately following the opinion paragraph. In these instances, the firm was non-compliant with AS 2415, Consideration of an Entity's Ability to Continue as a Going Concern. Triennially Inspected 6498 Harbourside CPA LLP 2022 Canada 2023-06-26T00:00:00.000 Part I.B 8 AS 3101 In the three audits reviewed, the firm's audit report did not include the title "Report of Independent Registered Public Accounting Firm." In addition, in one of these audits, the firm's audit report did not include the title "Opinion on the Financial Statements." In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6498 Harbourside CPA LLP 2022 Canada 2023-06-26T00:00:00.000 Part I.B 9 AS 3101 In one audit, the firm's audit report did not include the country from which the audit report had been issued. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6498 Harbourside CPA LLP 2022 Canada 2023-06-26T00:00:00.000 Part I.B 10 AS 3101 In one of two audits reviewed, the firm's audit report stated that there were no critical audit matters, but the firm did not perform procedures to determine whether or not matters that were communicated, or required to be communicated, to the audit committee and that related to accounts or disclosures that are material to the financial statements, were critical audit matters. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report. Triennially Inspected 6498 Harbourside CPA LLP 2022 Canada 2023-06-26T00:00:00.000 Part I.B 11 AS 3101 In one of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 6498 Harbourside CPA LLP 2022 Canada 2023-06-26T00:00:00.000 Part I.B 12 AS 3105 In one of three audits reviewed, the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 6498 Harbourside CPA LLP 2022 Canada 2023-06-26T00:00:00.000 Part I.B 13 PCAOB Rule 3211 In two audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6673 Keith K Zhen CPA 2022 United States 2023-06-26T00:00:00.000 Part I.B 1 AS 1301 In the four audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) an overview of the overall audit strategy, including the timing of the audit, and (2) the significant risks identified through its risk assessment procedures. In addition, in one of these audits, the firm did not make a required communication to the entire audit committee related to the corrected misstatements. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6673 Keith K Zhen CPA 2022 United States 2023-06-26T00:00:00.000 Part I.B 1 AS 1301 In the four audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) an overview of the overall audit strategy, including the timing of the audit, and (2) the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6673 Keith K Zhen CPA 2022 United States 2023-06-26T00:00:00.000 Part I.B 2 AS 2415 In two of four audits reviewed, the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern, but did not place it immediately following the opinion paragraph. In these instances, the firm was non-compliant with AS 2415, Consideration of an Entity's Ability to Continue as a Going Concern. Triennially Inspected 6673 Keith K Zhen CPA 2022 United States 2023-06-26T00:00:00.000 Part I.B 3 AS 3101 In three of four audits reviewed, the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6673 Keith K Zhen CPA 2022 United States 2023-06-26T00:00:00.000 Part I.B 4 AS 3101 In the four audits reviewed, the firm's audit report stated that there were no critical audit matters, but the firm did not perform procedures to determine whether or not matters that were communicated, or required to be communicated, to the audit committee and that relate to accounts or disclosures that are material to the financial statements, were critical audit matters. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that critical audit matters should have been communicated in the auditor's report. Triennially Inspected 27 PKF San Diego, LLP 2022 United States 2023-06-07T00:00:00.000 Part I.B 1 AS 1305 In one of two audits reviewed, the firm did not provide to the audit committee the required communication in writing of a material weakness identified during the audit. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 27 PKF San Diego, LLP 2022 United States 2023-06-07T00:00:00.000 Part I.B 2 AS 3101 In the two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 27 PKF San Diego, LLP 2022 United States 2023-06-07T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In one of two audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 27 PKF San Diego, LLP 2022 United States 2023-06-07T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In one of two audits reviewed, the firm's report on Form AP contained inaccurate information regarding the issuer CIK number. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 217 Berkower LLC 2022 United States 2023-06-07T00:00:00.000 Part I.B 1 AS 1215 In the audit reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 217 Berkower LLC 2022 United States 2023-06-07T00:00:00.000 Part I.B 2 AS 2415 In the audit reviewed, the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern, but did not place it immediately following the opinion paragraph. In this instance, the firm was non-compliant with AS 2415, Consideration of an Entity's Ability to Continue as a Going Concern. Triennially Inspected 217 Berkower LLC 2022 United States 2023-06-07T00:00:00.000 Part I.B 3 AS 3101 In the audit reviewed, the firm did not place the Basis for Opinion section as the second section of its audit report. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 217 Berkower LLC 2022 United States 2023-06-07T00:00:00.000 Part I.B 4 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 217 Berkower LLC 2022 United States 2023-06-07T00:00:00.000 Part I.B 5 AS 3101 In the audit reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 270 Tanner LLC 2022 United States 2023-06-07T00:00:00.000 Part I.B 1 AS 3101 In one of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 270 Tanner LLC 2022 United States 2023-06-07T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one of two audits reviewed, the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 404 McNair, McLemore, Middlebrooks & Co., LLC 2022 United States 2023-06-07T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In addition, the firm communicated that certain risks were significant when the firm had not identified them as such. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 404 McNair, McLemore, Middlebrooks & Co., LLC 2022 United States 2023-06-07T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not provide a copy of the management representation letter and a letter describing internal control deficiencies to the issuer's audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 404 McNair, McLemore, Middlebrooks & Co., LLC 2022 United States 2023-06-07T00:00:00.000 Part I.B 2 AS 2805 In the audit reviewed, the firm did not provide a copy of the management representation letter and a letter describing internal control deficiencies to the issuer's audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 404 McNair, McLemore, Middlebrooks & Co., LLC 2022 United States 2023-06-07T00:00:00.000 Part I.B 3 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 404 McNair, McLemore, Middlebrooks & Co., LLC 2022 United States 2023-06-07T00:00:00.000 Part I.B 4 AS 3101 In the audit reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 423 Brown, Edwards & Company, L.L.P. 2022 United States 2023-06-07T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) the significant risks identified through its risk assessment procedures and (2) the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 423 Brown, Edwards & Company, L.L.P. 2022 United States 2023-06-07T00:00:00.000 Part I.B 2 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 596 CohnReznick LLP 2022 United States 2023-06-07T00:00:00.000 Part I.B 1 AS 1301 In one audit reviewed, the firm did not communicate to the issuer's audit committee all of the issuer's critical accounting estimates. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 596 CohnReznick LLP 2022 United States 2023-06-07T00:00:00.000 Part I.B 2 AS 3101 In two of four audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 596 CohnReznick LLP 2022 United States 2023-06-07T00:00:00.000 Part I.B 2 AS 3101 In one of four audits reviewed, the engagement team did not take into account certain required factors in determining whether or not certain matters were critical audit matters. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 647 Causey Demgen & Moore P.C. 2022 United States 2023-06-07T00:00:00.000 Part I.B 1 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 2230 Fiondella, Milone & LaSaracina LLP 2022 United States 2023-06-07T00:00:00.000 Part I.B 1 AS 1105 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 2230 Fiondella, Milone & LaSaracina LLP 2022 United States 2023-06-07T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) all of the significant risks identified through its risk assessment procedures; and (2) the planned use of the work of a third party working under the direction of management when performing its audit of ICFR. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2230 Fiondella, Milone & LaSaracina LLP 2022 United States 2023-06-07T00:00:00.000 Part I.B 3 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 5341 Manohar Chowdhry & Associates 2022 India 2023-06-07T00:00:00.000 Part I.B 1 AS 3101 In the two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 5525 Fruci & Associates II, PLLC 2022 United States 2023-06-07T00:00:00.000 Part I.B 1 AS 1105 In one of three audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform sufficient procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 5525 Fruci & Associates II, PLLC 2022 United States 2023-06-07T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures and all of the issuer's critical accounting policies and estimates. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5525 Fruci & Associates II, PLLC 2022 United States 2023-06-07T00:00:00.000 Part I.B 3 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit; (2) all of the issuer's critical accounting policies and estimates; and (3) a significant change to the planned audit strategy for an identified significant risk that had initially been communicated to the audit committee and the reasons for such change. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5525 Fruci & Associates II, PLLC 2022 United States 2023-06-07T00:00:00.000 Part I.B 4 AS 3101 In the three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 5525 Fruci & Associates II, PLLC 2022 United States 2023-06-07T00:00:00.000 Part I.B 5 AS 3101 In one of three audits reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 5525 Fruci & Associates II, PLLC 2022 United States 2023-06-07T00:00:00.000 Part I.B 6 PCAOB Rule 3211 In one audit, the firm did not document the computation of total audit hours and the method used to estimate hours incurred by other auditors. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 5525 Fruci & Associates II, PLLC 2022 United States 2023-06-07T00:00:00.000 Part I.B 7 PCAOB Rule 3526 In one audit reviewed, the firm did not provide the audit committee the required independence communications prior to accepting the audit. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 29 Sassetti LLC 2022 United States 2023-05-25T00:00:00.000 Part I.B 1 AS 3101 In one of three audits reviewed, the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 29 Sassetti LLC 2022 United States 2023-05-25T00:00:00.000 Part I.B 2 AS 3101 In the two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 130 Lumsden & McCormick, LLP 2022 United States 2023-05-25T00:00:00.000 Part I.B 1 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 251 Olsen Thielen & Co., Ltd 2022 United States 2023-05-25T00:00:00.000 Part I.B 1 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated, or required to be communicated, to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 298 Ham, Langston & Brezina, LLP 2022 United States 2023-05-25T00:00:00.000 Part I.B 1 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 396 Postlethwaite & Netterville, APAC 2022 United States 2023-05-25T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 546 Banks Finley White & Company, CPAs 2022 United States 2023-05-25T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 729 Widmer Roel PC 2022 United States 2023-05-25T00:00:00.000 Part I.B 1 AS 3101 In the audit reviewed, the firm's audit report was not addressed to the shareholders or equivalents for companies not organized as corporations. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 729 Widmer Roel PC 2022 United States 2023-05-25T00:00:00.000 Part I.B 2 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 929 Perkins & Company, PC 2022 United States 2023-05-25T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1009 KPMG AZSA LLC 2022 Japan KPMG International Cooperative 2023-05-25T00:00:00.000 Part I.B 1 AS 1301 In one audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to the name, location, and planned responsibilities of other accounting firms that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1009 KPMG AZSA LLC 2022 Japan KPMG International Cooperative 2023-05-25T00:00:00.000 Part I.B 2 AS 2110 In one of three audits reviewed, the firm did not revise its risk assessment related to certain significant accounts and disclosures after obtaining audit evidence during the course of the audit that contradicted its original risk assessment. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1009 KPMG AZSA LLC 2022 Japan KPMG International Cooperative 2023-05-25T00:00:00.000 Part I.B 3 AS 3101 In one of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include a matter that was communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1009 KPMG AZSA LLC 2022 Japan KPMG International Cooperative 2023-05-25T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In one of two audits reviewed, the firm's report on Form AP omitted information related to the participation in the audit by certain other accounting firms. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1396 Ernst & Young Accountants LLP 2022 Netherlands Ernst & Young Global Limited 2023-05-25T00:00:00.000 Part I.B 1 AS 1301 In one audit reviewed, the firm did not make a required communication to the issuer's audit committee related to the name, location, and/or planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 3223 Mercurius & Associates LLP 2022 India 2023-05-25T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one audit, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6189 Buchbinder Tunick & Company LLP 2022 United States 2023-05-25T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make a required communication to the issuer's audit committee related to a significant risk identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6189 Buchbinder Tunick & Company LLP 2022 United States 2023-05-25T00:00:00.000 Part I.B 2 AS 3101 In one audit, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 6189 Buchbinder Tunick & Company LLP 2022 United States 2023-05-25T00:00:00.000 Part I.B 3 AS 3101 In one audit, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 200 Haskell & White LLP 2022 United States 2023-05-11T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 200 Haskell & White LLP 2022 United States 2023-05-11T00:00:00.000 Part I.B 1 AS 2805 In one of two audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 200 Haskell & White LLP 2022 United States 2023-05-11T00:00:00.000 Part I.B 2 AS 3101 In one of two audits reviewed, the engagement team did not take into account certain required factors in determining whether or not certain matters were critical audit matters. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 200 Haskell & White LLP 2022 United States 2023-05-11T00:00:00.000 Part I.B 3 AS 3101 In one of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 448 Kronick Kalada Berdy & Co, P.C. 2022 United States 2023-05-11T00:00:00.000 Part I.B 1 AS 1105 In one of two audits reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 448 Kronick Kalada Berdy & Co, P.C. 2022 United States 2023-05-11T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the issuer's critical accounting policies and practices. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 448 Kronick Kalada Berdy & Co, P.C. 2022 United States 2023-05-11T00:00:00.000 Part I.B 3 AS 1301 In one of two audits reviewed, the firm did not inquire of the issuer's audit committee about whether it was aware of matters relevant to the audit, including, but not limited to, violations or possible violations of laws or regulations. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 448 Kronick Kalada Berdy & Co, P.C. 2022 United States 2023-05-11T00:00:00.000 Part I.B 4 AS 1301 In one of two audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 448 Kronick Kalada Berdy & Co, P.C. 2022 United States 2023-05-11T00:00:00.000 Part I.B 4 AS 2805 In one of two audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 448 Kronick Kalada Berdy & Co, P.C. 2022 United States 2023-05-11T00:00:00.000 Part I.B 5 AS 2110 In one of two audits reviewed, the firm did not inquire of the audit committee about the risks of material misstatement, including fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 448 Kronick Kalada Berdy & Co, P.C. 2022 United States 2023-05-11T00:00:00.000 Part I.B 6 AS 2410 In one of two audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to its evaluation of the issuer's identification of, accounting for, and disclosure of its relationships and transactions with related parties. In this instance, the firm was non-compliant with AS 2410, Related Parties. Triennially Inspected 448 Kronick Kalada Berdy & Co, P.C. 2022 United States 2023-05-11T00:00:00.000 Part I.B 7 AS 3101 In one audit, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 448 Kronick Kalada Berdy & Co, P.C. 2022 United States 2023-05-11T00:00:00.000 Part I.B 8 AS 3101 In one audit, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 448 Kronick Kalada Berdy & Co, P.C. 2022 United States 2023-05-11T00:00:00.000 Part I.B 9 PCAOB Rule 3524 In one of two audits reviewed, the firm did not discuss with the audit committee the potential effects of tax services on the independence of the firm and document the substance of its discussions. In this instance, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre-Approval of Certain Tax Services. Triennially Inspected 910 Rodefer Moss & Co, PLLC 2022 United States 2023-05-11T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the audit reviewed and in one other audit, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 3686 Adeptus Partners LLC 2022 United States 2023-05-11T00:00:00.000 Part I.B 1 AS 1220 In the two audits reviewed, the firm did not obtain the engagement quality reviewer's concurring approval of issuance of the audit report prior to its issuance. In addition, in one of the audits, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer. In these instances, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 3686 Adeptus Partners LLC 2022 United States 2023-05-11T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) the issuer's critical accounting policies and practices and (2) the firm's assessment of the issuer's critical accounting policies and practices. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 3686 Adeptus Partners LLC 2022 United States 2023-05-11T00:00:00.000 Part I.B 3 AS 1301 In the two audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 3686 Adeptus Partners LLC 2022 United States 2023-05-11T00:00:00.000 Part I.B 3 AS 2805 In the two audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 3686 Adeptus Partners LLC 2022 United States 2023-05-11T00:00:00.000 Part I.B 4 AS 3101 In the two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 6519 JLKZ CPA LLP 2022 United States 2023-05-11T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to the firm's evaluation of the issuer's ability to continue as a going concern. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6519 JLKZ CPA LLP 2022 United States 2023-05-11T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to the firm's evaluation of the issuer's ability to continue as a going concern and, in one of these audits, the corrected and uncorrected misstatements. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6519 JLKZ CPA LLP 2022 United States 2023-05-11T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6519 JLKZ CPA LLP 2022 United States 2023-05-11T00:00:00.000 Part I.B 2 AS 2805 In one of two audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6519 JLKZ CPA LLP 2022 United States 2023-05-11T00:00:00.000 Part I.B 3 AS 2110 In one of two audits reviewed, the firm did not identify and assess the risks of material misstatement related to significant accounts and disclosures at the assertion level. In addition, the firm did not discuss the susceptibility of the company's financial statements to material misstatements due to error or fraud. In these instances, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 6519 JLKZ CPA LLP 2022 United States 2023-05-11T00:00:00.000 Part I.B 4 AS 3101 In two audits, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 169 Sanville & Company LLC 2022 United States 2023-04-20T00:00:00.000 Part I.B 1 AS 3101 In one of two audits reviewed, the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 367 SingerLewak LLP 2022 United States 2023-04-20T00:00:00.000 Part I.B 1 AS 3101 In one audit, the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 367 SingerLewak LLP 2022 United States 2023-04-20T00:00:00.000 Part I.B 2 AS 3101 In one audit, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 367 SingerLewak LLP 2022 United States 2023-04-20T00:00:00.000 Part I.B 3 AS 3101 In one audit, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 367 SingerLewak LLP 2022 United States 2023-04-20T00:00:00.000 Part I.B 4 AS 3105 In one audit, the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 367 SingerLewak LLP 2022 United States 2023-04-20T00:00:00.000 Part I.B 5 PCAOB Rule 3211 In the audit reviewed and in one other audit, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 500 Sobel & Company, LLC, Certified Public Accountants 2022 United States 2023-04-20T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the audit reviewed, the firm's report on Form AP contained inaccurate information regarding the issuer name and issuer CIK number. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 570 Raimondo Pettit Group 2022 United States 2023-04-20T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the audit reviewed, the firm's report on Form AP contained an inaccurate issuer name. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 800 Smith & Howard, P.C. 2022 United States 2023-04-20T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) critical accounting policies and practices, and (2) the firm's evaluation of the quality of the issuer's financial reporting. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 800 Smith & Howard, P.C. 2022 United States 2023-04-20T00:00:00.000 Part I.B 2 AS 2410 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to its evaluation of the issuer's identification of, accounting for, and disclosure of its relationships and transactions with related parties. In this instance, the firm was non-compliant with AS 2410, Related Parties. Triennially Inspected 800 Smith & Howard, P.C. 2022 United States 2023-04-20T00:00:00.000 Part I.B 3 AS 3101 In the audit reviewed, the firm's audit report did not (1) identify a prior year financial statement as having been audited and (2) use appropriate terms for the type of financial statements being audited. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 800 Smith & Howard, P.C. 2022 United States 2023-04-20T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In the audit reviewed, the firm's report on Form AP contained inaccurate information regarding the issuer name. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 803 McSoley McCoy & Co. 2022 United States 2023-04-20T00:00:00.000 Part I.B 1 AS 3101 In the audit reviewed, the firm's audit report did not include a statement that the individual financial statements were collectively referred to in the report as the financial statements and did not include a statement that the related notes were audited. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 803 McSoley McCoy & Co. 2022 United States 2023-04-20T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2317 Caron & Bletzer, PLLC 2022 United States 2023-04-20T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the two audits reviewed, the firm's report on Form AP omitted the issuer CIK number. In addition, in one of these audits, the firm's report on Form AP contained inaccurate information regarding the audit report date. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2317 Caron & Bletzer, PLLC 2022 United States 2023-04-20T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the two audits reviewed, the firm's report on Form AP omitted the issuer CIK number. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 3024 West & Company, LLC 2022 United States 2023-04-20T00:00:00.000 Part I.B 1 AS 1215 In the audit reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1186 KPMG Huazhen LLP 2022 China KPMG International Cooperative 2023-03-28T00:00:00.000 Part I.B 1 AS 1215 In two of four audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1186 KPMG Huazhen LLP 2022 China KPMG International Cooperative 2023-03-28T00:00:00.000 Part I.B 2 AS 1301 In one of three audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the issuer’s critical accounting policies and practices and critical accounting estimates. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1186 KPMG Huazhen LLP 2022 China KPMG International Cooperative 2023-03-28T00:00:00.000 Part I.B 3 AS 1301 In two of three audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 1186 KPMG Huazhen LLP 2022 China KPMG International Cooperative 2023-03-28T00:00:00.000 Part I.B 3 AS 2805 In two of three audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 1186 KPMG Huazhen LLP 2022 China KPMG International Cooperative 2023-03-28T00:00:00.000 Part I.B 4 AS 2110 In one of four audits reviewed, the firm did not evaluate certain factors when determining that there were no risks of material misstatement related to a significant account and disclosure. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1186 KPMG Huazhen LLP 2022 China KPMG International Cooperative 2023-03-28T00:00:00.000 Part I.B 5 AS 3101 In one of three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include a matter that was communicated, or required to be communicated, to the issuer’s audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 1389 PricewaterhouseCoopers 2022 Hong Kong PricewaterhouseCoopers International Limited 2023-03-28T00:00:00.000 Part I.B 1 AS 1215 In one of four audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1389 PricewaterhouseCoopers 2022 Hong Kong PricewaterhouseCoopers International Limited 2023-03-28T00:00:00.000 Part I.B 2 AS 1301 In two audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to the name, location, and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1389 PricewaterhouseCoopers 2022 Hong Kong PricewaterhouseCoopers International Limited 2023-03-28T00:00:00.000 Part I.B 3 AS 1301 In one audit, the firm did not make a required communication to the issuer's audit committee related to its basis for determining that it could serve as the principal auditor as significant parts of the audit were performed by other auditors. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1389 PricewaterhouseCoopers 2022 Hong Kong PricewaterhouseCoopers International Limited 2023-03-28T00:00:00.000 Part I.B 4 AS 2110 In one of four audits reviewed, the firm did not evaluate certain factors when determining whether any of the identified and assessed risks of material misstatement related to a significant account and disclosure were significant risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 1389 PricewaterhouseCoopers 2022 Hong Kong PricewaterhouseCoopers International Limited 2023-03-28T00:00:00.000 Part I.B 5 AS 2201 In one of two audits reviewed, the firm communicated in writing to the audit committee that there were no significant deficiencies identified during the audit, even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 1389 PricewaterhouseCoopers 2022 Hong Kong PricewaterhouseCoopers International Limited 2023-03-28T00:00:00.000 Part I.B 6 AS 3101 In one of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer’s audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 1389 PricewaterhouseCoopers 2022 Hong Kong PricewaterhouseCoopers International Limited 2023-03-28T00:00:00.000 Part I.B 7 PCAOB Rule 3211 In one audit, the firm’s report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 237 Brown Armstrong Accountancy Corporation 2022 United States 2023-03-27T00:00:00.000 Part I.B 1 AS 1105 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not perform procedures to determine whether the journal entry population from which it made its selections was complete. In this instance, the firm was non-compliant with AS 1105, Audit Evidence. Triennially Inspected 237 Brown Armstrong Accountancy Corporation 2022 United States 2023-03-27T00:00:00.000 Part I.B 2 AS 1220 In the audit reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer, including evidence that the engagement quality reviewer evaluated the engagement team’s responses to the significant risks identified. In this instance, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 237 Brown Armstrong Accountancy Corporation 2022 United States 2023-03-27T00:00:00.000 Part I.B 3 AS 1301 In the audit reviewed, the firm did not communicate to the issuer’s audit committee all of the significant risks identified through its risk assessment procedures. In addition, the firm did not communicate to the issuer’s audit committee changes to the significant risks that had initially been identified and communicated to the audit committee and the reasons for such changes. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 237 Brown Armstrong Accountancy Corporation 2022 United States 2023-03-27T00:00:00.000 Part I.B 4 AS 2401 In the audit reviewed, the firm, when testing journal entries for evidence of possible material misstatement due to fraud, did not consider the characteristics of potentially fraudulent journal entries when identifying and selecting entries for testing. In this instance, the firm was non-compliant with AS 2401, Consideration of Fraud in a Financial Statement Audit. Triennially Inspected 237 Brown Armstrong Accountancy Corporation 2022 United States 2023-03-27T00:00:00.000 Part I.B 5 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer’s audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 237 Brown Armstrong Accountancy Corporation 2022 United States 2023-03-27T00:00:00.000 Part I.B 6 AS 3101 In the audit reviewed, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 237 Brown Armstrong Accountancy Corporation 2022 United States 2023-03-27T00:00:00.000 Part I.B 7 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 429 Louis Plung & Company, LLP 2022 United States 2023-03-27T00:00:00.000 Part I.B 1 AS 1220 In the two audits reviewed, the firm did not obtain the engagement quality reviewer’s concurring approval of issuance of the audit report prior to its issuance. In these instances, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 429 Louis Plung & Company, LLP 2022 United States 2023-03-27T00:00:00.000 Part I.B 2 AS 1220 In the two audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer, including evidence that the engagement quality reviewer evaluated the engagement team’s responses to the significant risks identified. In these instances, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 429 Louis Plung & Company, LLP 2022 United States 2023-03-27T00:00:00.000 Part I.B 3 AS 1301 In one of two audits reviewed, the firm did not communicate to the issuer’s audit committee the significant risks identified through its risk assessment procedures. In addition, in this audit, the firm did not make a required communication to the issuer’s audit committee related to the results of the audit prior to the issuance of the auditor’s report. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 429 Louis Plung & Company, LLP 2022 United States 2023-03-27T00:00:00.000 Part I.B 4 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the issuer’s audit committee related to (1) an overview of the overall audit strategy and (2) the results of the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 429 Louis Plung & Company, LLP 2022 United States 2023-03-27T00:00:00.000 Part I.B 5 AS 1301 In the two audits reviewed, the firm did not establish an understanding of the terms of the audit engagement with the audit committee, record such understanding in an engagement letter, and determine that the audit committee acknowledged and agreed to the terms of the engagement. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 429 Louis Plung & Company, LLP 2022 United States 2023-03-27T00:00:00.000 Part I.B 6 AS 1301 In one of two audits reviewed, the firm did not inquire of the audit committee about whether it was aware of matters relevant to the audit, including, but not limited to, violations or possible violations of laws or regulations. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 429 Louis Plung & Company, LLP 2022 United States 2023-03-27T00:00:00.000 Part I.B 7 AS 1305 In one of two audits reviewed, the firm did not provide to management and the audit committee the required communications in writing of the material weakness identified during the audit prior to the issuance of the auditor’s report. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 429 Louis Plung & Company, LLP 2022 United States 2023-03-27T00:00:00.000 Part I.B 8 AS 2110 In one of two audits reviewed, the firm did not inquire of the audit committee about the risks of material misstatement, including fraud risks. In this instance, the firm was non-compliant with AS 2110, Identifying and Assessing Risks of Material Misstatement. Triennially Inspected 429 Louis Plung & Company, LLP 2022 United States 2023-03-27T00:00:00.000 Part I.B 9 AS 3101 In the two audits reviewed, the year the firm began serving consecutively as the company’s auditor that was included in the firm’s audit report was incorrect. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 429 Louis Plung & Company, LLP 2022 United States 2023-03-27T00:00:00.000 Part I.B 10 PCAOB Rule 3211 In one audit reviewed, the firm’s report on Form AP included inaccurate information regarding the audit report date and omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 429 Louis Plung & Company, LLP 2022 United States 2023-03-27T00:00:00.000 Part I.B 10 PCAOB Rule 3211 In the two audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In addition, in one of these audits, the firm’s report on Form AP included inaccurate information regarding the audit report date and omitted information related to the participation in the audit by an other accounting firm. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 429 Louis Plung & Company, LLP 2022 United States 2023-03-27T00:00:00.000 Part I.B 10 PCAOB Rule 3211 In the two audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1431 EY Servicios Profesionales de Auditoria y Asesorias Limitada 2022 Chile Ernst & Young Global Limited 2023-03-27T00:00:00.000 Part I.B 1 AS 1215 In one of three audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6579 Jack Shama 2022 United States 2023-03-27T00:00:00.000 Part I.B 1 AS 1215 In the two audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In addition, in both of these audits, the firm did not prepare an engagement completion document. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6579 Jack Shama 2022 United States 2023-03-27T00:00:00.000 Part I.B 2 AS 1220 In the two audits reviewed and in four other audits, the firm did not obtain the required engagement quality review for the audit or for the reviews of the issuer’s interim financial information for each of the quarters during the year under audit. In these instances, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 6579 Jack Shama 2022 United States 2023-03-27T00:00:00.000 Part I.B 3 AS 1301 In the two audits reviewed, the firm did not inquire of the audit committee about whether it was aware of matters relevant to the audit, including, but not limited to, violations or possible violations of laws or regulations. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6579 Jack Shama 2022 United States 2023-03-27T00:00:00.000 Part I.B 4 AS 1301 In the two audits reviewed, the firm did not make any of the required communications to the issuer’s audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 6579 Jack Shama 2022 United States 2023-03-27T00:00:00.000 Part I.B 4 AS 1305 In the two audits reviewed, the firm did not make any of the required communications to the issuer’s audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 6579 Jack Shama 2022 United States 2023-03-27T00:00:00.000 Part I.B 5 AS 2415 In the two audits reviewed, the firm’s audit report did not include numerous required elements. In these instances, the firm was non-compliant with AS 2415, Consideration of an Entity’s Ability to Continue as a Going Concern, AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion, and AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. In addition, in one of these audits, the firm was non-compliant with AS 2820, Evaluating Consistency of Financial Statements. Triennially Inspected 6579 Jack Shama 2022 United States 2023-03-27T00:00:00.000 Part I.B 5 AS 2415 In the two audits reviewed, the firm’s audit report did not include numerous required elements. In these instances, the firm was non-compliant with AS 2415, Consideration of an Entity’s Ability to Continue as a Going Concern, AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion, and AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 6579 Jack Shama 2022 United States 2023-03-27T00:00:00.000 Part I.B 5 AS 2820 In the two audits reviewed, the firm’s audit report did not include numerous required elements. In these instances, the firm was non-compliant with AS 2415, Consideration of an Entity’s Ability to Continue as a Going Concern, AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion, and AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. In addition, in one of these audits, the firm was non-compliant with AS 2820, Evaluating Consistency of Financial Statements. Triennially Inspected 6579 Jack Shama 2022 United States 2023-03-27T00:00:00.000 Part I.B 5 AS 3101 In the two audits reviewed, the firm’s audit report did not include numerous required elements. In these instances, the firm was non-compliant with AS 2415, Consideration of an Entity’s Ability to Continue as a Going Concern, AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion, and AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 6579 Jack Shama 2022 United States 2023-03-27T00:00:00.000 Part I.B 5 AS 3101 In the two audits reviewed, the firm’s audit report did not include numerous required elements. In these instances, the firm was non-compliant with AS 2415, Consideration of an Entity’s Ability to Continue as a Going Concern, AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion, and AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. In addition, in one of these audits, the firm was non-compliant with AS 2820, Evaluating Consistency of Financial Statements. Triennially Inspected 6579 Jack Shama 2022 United States 2023-03-27T00:00:00.000 Part I.B 5 AS 3105 In the two audits reviewed, the firm’s audit report did not include numerous required elements. In these instances, the firm was non-compliant with AS 2415, Consideration of an Entity’s Ability to Continue as a Going Concern, AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion, and AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 6579 Jack Shama 2022 United States 2023-03-27T00:00:00.000 Part I.B 5 AS 3105 In the two audits reviewed, the firm’s audit report did not include numerous required elements. In these instances, the firm was non-compliant with AS 2415, Consideration of an Entity’s Ability to Continue as a Going Concern, AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion, and AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. In addition, in one of these audits, the firm was non-compliant with AS 2820, Evaluating Consistency of Financial Statements. Triennially Inspected 6579 Jack Shama 2022 United States 2023-03-27T00:00:00.000 Part I.B 6 PCAOB Rule 3211 In the two audits reviewed and four other audits, the firm did not file one or more reports on Form AP by the relevant deadline. In addition, in one of these audits, the firm’s report on Form AP included inaccurate information regarding the issuer CIK number. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6579 Jack Shama 2022 United States 2023-03-27T00:00:00.000 Part I.B 6 PCAOB Rule 3211 In the two audits reviewed and four other audits, the firm did not file one or more reports on Form AP by the relevant deadline. In addition, in one of these audits, the firm’s report on Form AP omitted information related to the participation in the audit by an other accounting firm. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6579 Jack Shama 2022 United States 2023-03-27T00:00:00.000 Part I.B 6 PCAOB Rule 3211 In the two audits reviewed and four other audits, the firm did not file one or more reports on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6579 Jack Shama 2022 United States 2023-03-27T00:00:00.000 Part I.B 7 PCAOB Rule 3526 In the two audits reviewed, the firm did not provide the audit committee the required independence communications. In these instances, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 1250 Pivot CPAs, P.A. 2022 United States 2023-03-23T00:00:00.000 Part I.B 1 AS 1220 In the audit reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer. In this instance, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 1250 Pivot CPAs, P.A. 2022 United States 2023-03-23T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not establish an understanding of the terms of the audit engagement with the audit committee, record such understanding in an engagement letter, and determine that the audit committee acknowledged and agreed to the terms of the engagement. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1250 Pivot CPAs, P.A. 2022 United States 2023-03-23T00:00:00.000 Part I.B 3 AS 1301 In the audit reviewed, the firm did not make a required communication to the issuer's audit committee related to corrected misstatements, including discussing with the audit committee the implications that such corrected misstatements might have on the company's financial reporting process. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1250 Pivot CPAs, P.A. 2022 United States 2023-03-23T00:00:00.000 Part I.B 4 AS 1301 In the audit reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 1250 Pivot CPAs, P.A. 2022 United States 2023-03-23T00:00:00.000 Part I.B 4 AS 2805 In the audit reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 1250 Pivot CPAs, P.A. 2022 United States 2023-03-23T00:00:00.000 Part I.B 5 AS 3101 In the audit reviewed, the engagement team determined that there were no critical audit matters, but did not include the required language, and the appropriate title, in the auditor's report. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1410 KPMG 2022 Argentina KPMG International Cooperative 2023-03-23T00:00:00.000 Part I.B 1 AS 1215 In one of three audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1410 KPMG 2022 Argentina KPMG International Cooperative 2023-03-23T00:00:00.000 Part I.B 2 AS 1301 In one audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to the name, location, and planned responsibilities of other accounting firms that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1410 KPMG 2022 Argentina KPMG International Cooperative 2023-03-23T00:00:00.000 Part I.B 3 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but, in performing those procedures, did not include certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1295 BDO LLP 2021 United Kingdom BDO International Limited 2023-01-04T00:00:00.000 Part I.B 1 AS 1301 In one audit reviewed, the firm did not make a required communication to the issuer's audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1295 BDO LLP 2021 United Kingdom BDO International Limited 2023-01-04T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one audit reviewed, the firm's report on Form AP contained inaccurate information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1050 KPMG Bedrijfsrevisoren BV / KPMG Réviseurs d'Entreprises SRL 2021 Belgium KPMG International Cooperative 2022-12-22T00:00:00.000 Part I.B 1 AS 3101 In one of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1457 Ernst & Young (Hellas) Certified Auditors Accountants S.A. 2021 Greece Ernst & Young Global Limited 2022-12-22T00:00:00.000 Part I.B 1 AS 3101 In one of three audits reviewed, the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1457 Ernst & Young (Hellas) Certified Auditors Accountants S.A. 2021 Greece Ernst & Young Global Limited 2022-12-22T00:00:00.000 Part I.B 2 AS 3101 In the three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1457 Ernst & Young (Hellas) Certified Auditors Accountants S.A. 2021 Greece Ernst & Young Global Limited 2022-12-22T00:00:00.000 Part I.B 3 PCAOB Rule 3526 In one of three audits reviewed, the firm did not document the substance of its discussions with the audit committee about the potential effects of a relationship that, as of the date of the firm's annual communication, may have been reasonably thought to bear on the independence of the firm. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 5041 B F Borgers CPA PC 2021 United States 2022-12-22T00:00:00.000 Part I.B 1 AS 1215 In one of 10 audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 5041 B F Borgers CPA PC 2021 United States 2022-12-22T00:00:00.000 Part I.B 2 AS 1220 In the 10 audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer, including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In these instances, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 5041 B F Borgers CPA PC 2021 United States 2022-12-22T00:00:00.000 Part I.B 3 AS 1301 In two of 10 audits reviewed, the firm did not establish an understanding of the terms of the audit engagement with the audit committee, or equivalent, record such understanding in an engagement letter, and determine that the audit committee, or equivalent, acknowledged and agreed to the terms of the engagement. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5041 B F Borgers CPA PC 2021 United States 2022-12-22T00:00:00.000 Part I.B 4 AS 1301 In six of 10 audits reviewed, the firm did not communicate to the issuer's audit committee, or equivalent, all of the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5041 B F Borgers CPA PC 2021 United States 2022-12-22T00:00:00.000 Part I.B 5 AS 1301 In one of 10 audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the name, location, and planned responsibilities of other persons not employed by the firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5041 B F Borgers CPA PC 2021 United States 2022-12-22T00:00:00.000 Part I.B 6 AS 1301 In three of 10 audits reviewed, the firm did not make a required communication to the audit committee related to corrected misstatements. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5041 B F Borgers CPA PC 2021 United States 2022-12-22T00:00:00.000 Part I.B 7 AS 1301 In one of 10 audits reviewed, the firm inaccurately communicated to the audit committee that it identified misstatements that the issuer corrected. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5041 B F Borgers CPA PC 2021 United States 2022-12-22T00:00:00.000 Part I.B 8 AS 1301 In one of 10 audits reviewed, the firm did not communicate to the issuer's audit committee all of the uncorrected misstatements that it identified. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5041 B F Borgers CPA PC 2021 United States 2022-12-22T00:00:00.000 Part I.B 9 AS 3101 In one of 10 audits reviewed, the firm's audit report did not include a statement indicating that the financial statements included the related notes. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 5041 B F Borgers CPA PC 2021 United States 2022-12-22T00:00:00.000 Part I.B 10 AS 3101 In seven of seven audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated, or required to be communicated, to the issuer's audit committee, or equivalent, and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 5041 B F Borgers CPA PC 2021 United States 2022-12-22T00:00:00.000 Part I.B 11 AS 3101 In five of seven audits reviewed, the firm's communication of one or more critical audit matters in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 5041 B F Borgers CPA PC 2021 United States 2022-12-22T00:00:00.000 Part I.B 12 PCAOB Rule 3211 In five of 10 audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 5041 B F Borgers CPA PC 2021 United States 2022-12-22T00:00:00.000 Part I.B 13 PCAOB Rule 3211 In three of 10 audits reviewed, the firm's report on Form AP omitted information related to the participation in the audit by other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 686 FORVIS, LLP 2021 United States 2022-12-08T00:00:00.000 Part I.B 1 AS 3101 In one of five audits reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1712 Ernst & Young Associates LLP 2021 India Ernst & Young Global Limited 2022-12-08T00:00:00.000 Part I.B 1 AS 1215 In one of three audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1712 Ernst & Young Associates LLP 2021 India Ernst & Young Global Limited 2022-12-08T00:00:00.000 Part I.B 2 AS 1301 In two of two audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to the name, location, and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1712 Ernst & Young Associates LLP 2021 India Ernst & Young Global Limited 2022-12-08T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In one other audit, the firm's report on Form AP omitted information related to participation in the audit by certain other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1712 Ernst & Young Associates LLP 2021 India Ernst & Young Global Limited 2022-12-08T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In two of two audits reviewed, the firm incorrectly computed total audit hours used to complete its report on Form AP by excluding certain hours related to the audit. In one of two audits reviewed, the firm's report on Form AP omitted information related to participation in the audit by certain other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1712 Ernst & Young Associates LLP 2021 India Ernst & Young Global Limited 2022-12-08T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In two of two audits reviewed, the firm incorrectly computed total audit hours used to complete its report on Form AP by excluding certain hours related to the audit. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 444 Assure CPA, LLC 2021 United States 2022-12-01T00:00:00.000 Part I.B 1 AS 1220 In three other audits, the assigned engagement quality reviewer had served as the engagement partner during the preceding audit. In these instances, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 444 Assure CPA, LLC 2021 United States 2022-12-01T00:00:00.000 Part I.B 2 AS 1220 In one of two audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer, including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In this instance, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 444 Assure CPA, LLC 2021 United States 2022-12-01T00:00:00.000 Part I.B 3 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the names, locations, and planned responsibilities of other accounting firms that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 444 Assure CPA, LLC 2021 United States 2022-12-01T00:00:00.000 Part I.B 4 AS 3101 In the two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 572 Weinberg & Company, P.A. 2021 United States 2022-12-01T00:00:00.000 Part I.B 1 AS 1220 In the two audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer, including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In these instances, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 822 Michael T. Studer CPA P.C. 2021 United States 2022-12-01T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not make certain required communications to the issuer's audit committee, or equivalent, related to (1) all of the significant risks identified through its risk assessment procedures and (2) critical accounting policies and practices. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 822 Michael T. Studer CPA P.C. 2021 United States 2022-12-01T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the issuer's audit committee equivalent until after the issuance of the auditor's report. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 822 Michael T. Studer CPA P.C. 2021 United States 2022-12-01T00:00:00.000 Part I.B 3 AS 3101 In one of two audits reviewed, the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 822 Michael T. Studer CPA P.C. 2021 United States 2022-12-01T00:00:00.000 Part I.B 4 AS 3101 In two audits, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee, or equivalent, and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 822 Michael T. Studer CPA P.C. 2021 United States 2022-12-01T00:00:00.000 Part I.B 5 AS 3101 In two audits, the firm's communication of critical audit matters in the audit report did not describe for one matter the principal considerations that led the firm to determine that the matter was a critical audit matter. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 822 Michael T. Studer CPA P.C. 2021 United States 2022-12-01T00:00:00.000 Part I.B 6 PCAOB Rule 3211 In one other audit, the firm's report on Form AP omitted information related to a Partner ID by which the engagement partner had been identified on a Form AP filed by a different registered public accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 995 Smythe LLP 2021 Canada 2022-12-01T00:00:00.000 Part I.B 1 AS 1301 In the three audits reviewed, the firm did not make certain required communications to the issuer's audit committee, or equivalent, related to the issuer's significant accounting policies and practices, critical accounting policies and practices, and critical accounting estimates. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 995 Smythe LLP 2021 Canada 2022-12-01T00:00:00.000 Part I.B 2 AS 1301 In one of three audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 995 Smythe LLP 2021 Canada 2022-12-01T00:00:00.000 Part I.B 3 AS 1305 In one of three audits reviewed, the firm communicated in writing to the audit committee that there were no significant deficiencies identified during the audit. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 995 Smythe LLP 2021 Canada 2022-12-01T00:00:00.000 Part I.B 4 AS 3101 In the three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated, or required to be communicated, to the issuer's audit committee, or equivalent, and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 995 Smythe LLP 2021 Canada 2022-12-01T00:00:00.000 Part I.B 5 AS 3101 In one of three audits reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 995 Smythe LLP 2021 Canada 2022-12-01T00:00:00.000 Part I.B 6 AS 3101 In one of three audits reviewed, the firm's audit report did not include a statement indicating that the financial statements included the related notes and schedules. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 995 Smythe LLP 2021 Canada 2022-12-01T00:00:00.000 Part I.B 7 PCAOB Rule 3211 In two of three audits reviewed, the firm's report on Form AP contained inaccurate information related to the participation in the audit by certain other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 995 Smythe LLP 2021 Canada 2022-12-01T00:00:00.000 Part I.B 8 PCAOB Rule 3526 In the three audits reviewed, the firm's independence communications with the audit committee, or equivalent, did not describe the professional standards related to required communications. In these instances, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 995 Smythe LLP 2021 Canada 2022-12-01T00:00:00.000 Part I.B 9 PCAOB Rule 3526 In one of three audits reviewed, the firm did not provide the audit committee a required independence affirmation. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 1212 K. R. Margetson Ltd. 2021 Canada 2022-12-01T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee equivalent related to (1) an overview of the overall audit strategy; (2) corrected misstatements; and (3) the results of the audit prior to the issuance of the auditor's report. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1212 K. R. Margetson Ltd. 2021 Canada 2022-12-01T00:00:00.000 Part I.B 2 AS 1305 In the audit reviewed, the firm did not provide to management and the audit committee equivalent the required communications in writing of all material weaknesses identified during the audit. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 1212 K. R. Margetson Ltd. 2021 Canada 2022-12-01T00:00:00.000 Part I.B 3 AS 3101 In the audit reviewed, the firm's audit report stated that there were no critical audit matters, but the firm did not perform procedures to determine whether or not matters that were communicated, or required to be communicated, to the audit committee equivalent, and that relate to accounts or disclosures that are material to the financial statements, were critical audit matters. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1212 K. R. Margetson Ltd. 2021 Canada 2022-12-01T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In the audit reviewed and in two previous audits of this issuer, the firm did not file its report on Form AP by the relevant deadline. In addition, these three reports on Form AP contained inaccurate information regarding the issuer CIK number. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1284 MANCERA, S.C. 2021 Mexico Ernst & Young Global Limited 2022-12-01T00:00:00.000 Part I.B 1 AS 1301 In one audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to the name, location, and planned responsibilities of other accounting firms that performed audit procedures in the audit. Further, the firm did not establish an understanding of the terms of the audit engagement with the audit committee, record such understanding in an engagement letter, and determine that the audit committee acknowledged and agreed to the terms of the engagement. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1284 MANCERA, S.C. 2021 Mexico Ernst & Young Global Limited 2022-12-01T00:00:00.000 Part I.B 2 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1317 Spielman Koenigsberg & Parker, LLP 2021 United States 2022-12-01T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not provide the engagement letter to the audit committee, or equivalent, and determine that the audit committee, or equivalent, acknowledged and agreed to the terms of the engagement. In addition, the firm did not appropriately communicate its responsibilities in the engagement letter because the firm referred to standards other than the PCAOB standards. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1317 Spielman Koenigsberg & Parker, LLP 2021 United States 2022-12-01T00:00:00.000 Part I.B 2 AS 1301 In the two audits reviewed, the firm did not communicate to the issuer's audit committee, or equivalent, the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1317 Spielman Koenigsberg & Parker, LLP 2021 United States 2022-12-01T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In the two audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 3501 DBBMCKENNON 2021 United States 2022-12-01T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not communicate to the issuer's audit committee all critical accounting estimates. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 3501 DBBMCKENNON 2021 United States 2022-12-01T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 3501 DBBMCKENNON 2021 United States 2022-12-01T00:00:00.000 Part I.B 2 AS 2805 In one of two audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 3501 DBBMCKENNON 2021 United States 2022-12-01T00:00:00.000 Part I.B 3 AS 1305 In one audit reviewed, the firm did not evaluate whether control deficiencies individually, or in combination, represented a material weakness that required communication to management and the issuer's audit committee equivalent. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Annually Inspected 42 Ernst & Young LLP 2021 United States Ernst & Young Global Limited 2022-11-21T00:00:00.000 Part I.B 1 AS 1215 In one of 56 audits reviewed, the firm did not include all relevant workpapers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 42 Ernst & Young LLP 2021 United States Ernst & Young Global Limited 2022-11-21T00:00:00.000 Part I.B 2 AS 1301 In 11 of 15 audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to the names, locations, and/or planned responsibilities of other accounting firms and/or other persons not employed by the firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 42 Ernst & Young LLP 2021 United States Ernst & Young Global Limited 2022-11-21T00:00:00.000 Part I.B 3 AS 2201 In one of 48 audits reviewed, the firm’s audit report on the issuer’s financial statements included incorrect language related to the audit of the issuer’s ICFR. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 42 Ernst & Young LLP 2021 United States Ernst & Young Global Limited 2022-11-21T00:00:00.000 Part I.B 4 AS 2201 In one of 48 audits reviewed, the firm’s audit report on ICFR was dated earlier than the date on which the firm had obtained sufficient appropriate evidence to support its opinion. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 42 Ernst & Young LLP 2021 United States Ernst & Young Global Limited 2022-11-21T00:00:00.000 Part I.B 5 AS 3101 In seven of 49 audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures one or more matters that were communicated to the issuer’s audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 42 Ernst & Young LLP 2021 United States Ernst & Young Global Limited 2022-11-21T00:00:00.000 Part I.B 6 AS 3101 In one of 49 audits reviewed, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 42 Ernst & Young LLP 2021 United States Ernst & Young Global Limited 2022-11-21T00:00:00.000 Part I.B 7 AS 3101 In one of 49 audits reviewed, the firm’s communication of a critical audit matter in the auditor’s report did not refer to the relevant financial statement accounts or disclosures related to the critical audit matter. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 42 Ernst & Young LLP 2021 United States Ernst & Young Global Limited 2022-11-21T00:00:00.000 Part I.B 8 PCAOB Rule 3211 In four of 13 audits reviewed, the firm’s report on Form AP contained inaccurate information related to the participation in the audit by certain other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 100 WithumSmith+Brown, PC 2021 United States 2022-11-21T00:00:00.000 Part I.B 1 AS 3101 In one of 17 audits reviewed, the firm’s audit report was not addressed to the board of directors. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 100 WithumSmith+Brown, PC 2021 United States 2022-11-21T00:00:00.000 Part I.B 2 AS 3101 In two of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer’s audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 100 WithumSmith+Brown, PC 2021 United States 2022-11-21T00:00:00.000 Part I.B 3 AS 4105 In one of two interim reviews reviewed, the firm did not identify, when performing its inquiries and review procedures, a misstatement in the issuer’s interim financial information related to the issuer’s accounting for certain redeemable shares. In this instance, the firm was non-compliant with AS 4105, Reviews of Interim Financial Information. Annually Inspected 688 Marcum LLP 2021 United States 2022-11-21T00:00:00.000 Part I.B 1 AS 1215 In one of 25 audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In addition, in another audit reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 688 Marcum LLP 2021 United States 2022-11-21T00:00:00.000 Part I.B 2 AS 1301 In five of 25 audits reviewed, the firm did not communicate to the issuer’s audit committee changes to the significant risks that had been initially identified and communicated to the audit committee and the reasons for those changes. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committee. Annually Inspected 688 Marcum LLP 2021 United States 2022-11-21T00:00:00.000 Part I.B 3 AS 1301 In 10 of 25 audits reviewed, the firm did not make a required communication to the issuer’s audit committee related to the issuer’s critical accounting policies and practices and/or critical accounting estimates. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 688 Marcum LLP 2021 United States 2022-11-21T00:00:00.000 Part I.B 4 AS 1301 In one of 25 audits reviewed, the firm did not make a required communication to the issuer’s audit committee related to the basis for its conclusion that substantial doubt about the issuer’s ability to continue as a going concern was alleviated. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 688 Marcum LLP 2021 United States 2022-11-21T00:00:00.000 Part I.B 5 AS 1301 In two of 25 audits reviewed, the firm did not make a required communication to the issuer’s audit committee related to uncorrected misstatements. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 688 Marcum LLP 2021 United States 2022-11-21T00:00:00.000 Part I.B 6 AS 1301 In one of 25 audits reviewed, the firm did not document its communication to the issuer’s audit committee related to certain matters arising from the audit that were significant to the oversight of the issuer’s financial reporting process. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 688 Marcum LLP 2021 United States 2022-11-21T00:00:00.000 Part I.B 7 AS 1301 In two of 25 audits reviewed, the firm did not provide a copy of the management representation letter to the issuer’s audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Annually Inspected 688 Marcum LLP 2021 United States 2022-11-21T00:00:00.000 Part I.B 7 AS 2805 In two of 25 audits reviewed, the firm did not provide a copy of the management representation letter to the issuer’s audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Annually Inspected 688 Marcum LLP 2021 United States 2022-11-21T00:00:00.000 Part I.B 8 AS 3101 In nine of 10 audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated, or required to be communicated, to the issuer’s audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 688 Marcum LLP 2021 United States 2022-11-21T00:00:00.000 Part I.B 9 PCAOB Rule 3211 In two of seven audits reviewed, the firm’s report on Form AP contained inaccurate information regarding the office of the firm issuing the audit report or the date of the financial statements identified in the audit report. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 688 Marcum LLP 2021 United States 2022-11-21T00:00:00.000 Part I.B 10 PCAOB Rule 3211 In one of seven audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 688 Marcum LLP 2021 United States 2022-11-21T00:00:00.000 Part I.B 11 AS 4105 In one interim review reviewed, the firm did not identify, when performing its inquiries and review procedures, a misstatement in the issuer’s interim financial information related to the issuer’s disclosures of certain warrants. In this instance, the firm was non-compliant with AS 4105, Reviews of Interim Financial Information. Annually Inspected 49 RSM US LLP 2021 United States 2022-11-16T00:00:00.000 Part I.B 1 AS 1215 In one of 15 audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 49 RSM US LLP 2021 United States 2022-11-16T00:00:00.000 Part I.B 2 AS 1301 In one of four audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 49 RSM US LLP 2021 United States 2022-11-16T00:00:00.000 Part I.B 3 AS 3101 In one additional audit reviewed, the engagement team did not take into account certain required factors in determining whether or not a matter was a critical audit matter. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 49 RSM US LLP 2021 United States 2022-11-16T00:00:00.000 Part I.B 3 AS 3101 In six of 13 audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures one or more matters that were communicated to the issuer’s audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 49 RSM US LLP 2021 United States 2022-11-16T00:00:00.000 Part I.B 4 AS 3101 In one of six audits reviewed, the year the firm began serving consecutively as the company's auditor included in the firm’s audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 173 Crowe LLP 2021 United States 2022-11-16T00:00:00.000 Part I.B 1 AS 3101 In one of six audits reviewed, the firm’s audit report did not state the year the firm began serving consecutively as the company’s auditor and contained the incorrect opinion city and state. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 173 Crowe LLP 2021 United States 2022-11-16T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one of six audits reviewed, the firm’s report on Form AP contained inaccurate information regarding the city and state of the office of the firm that issued the audit report. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 659 Moss Adams LLP 2021 United States 2022-11-16T00:00:00.000 Part I.B 1 AS 3101 In two of 12 audits reviewed, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 925 Cohen & Company, Ltd. 2021 United States 2022-11-16T00:00:00.000 Part I.B 1 AS 3101 In one audit, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer’s audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Triennially Inspected 23 Baker Tilly US, LLP 2021 United States 2022-11-07T00:00:00.000 Part I.B 1 AS 1301 In one of 11 audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 23 Baker Tilly US, LLP 2021 United States 2022-11-07T00:00:00.000 Part I.B 2 AS 1301 In one of 11 audits reviewed, the firm did not communicate to the issuer's audit committee all of the critical accounting estimates. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 23 Baker Tilly US, LLP 2021 United States 2022-11-07T00:00:00.000 Part I.B 3 AS 3101 In three of 11 audits reviewed, the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 23 Baker Tilly US, LLP 2021 United States 2022-11-07T00:00:00.000 Part I.B 4 AS 3101 In two of six audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures one or more matters that were communicated, or required to be communicated, to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 23 Baker Tilly US, LLP 2021 United States 2022-11-07T00:00:00.000 Part I.B 5 PCAOB Rule 3211 In one of 11 audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 23 Baker Tilly US, LLP 2021 United States 2022-11-07T00:00:00.000 Part I.B 6 PCAOB Rule 3211 In one of 11 audits reviewed, the firm's report on Form AP contained inaccurate information related to the participation in the audit by certain other accounting firms. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 23 Baker Tilly US, LLP 2021 United States 2022-11-07T00:00:00.000 Part I.B 7 PCAOB Rule 3526 In one of 11 audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the potential effects of the relationships that, as of the date of the firm's annual communication, may have been reasonably thought to bear on the independence of the firm. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 85 KPMG LLP 2021 Canada KPMG International Cooperative 2022-11-07T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to the issuer's critical accounting estimates. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 85 KPMG LLP 2021 Canada KPMG International Cooperative 2022-11-07T00:00:00.000 Part I.B 2 AS 3101 In one of eight audits reviewed, the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 85 KPMG LLP 2021 Canada KPMG International Cooperative 2022-11-07T00:00:00.000 Part I.B 3 AS 3101 In five of eight audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures one or more matters that were communicated, or required to be communicated, to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 85 KPMG LLP 2021 Canada KPMG International Cooperative 2022-11-07T00:00:00.000 Part I.B 4 AS 3101 In one of eight audits reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 85 KPMG LLP 2021 Canada KPMG International Cooperative 2022-11-07T00:00:00.000 Part I.B 5 PCAOB Rule 3211 In two of eight audits reviewed, the firm's report on Form AP either contained inaccurate information or omitted information related to the participation in the audit by an other accounting firm. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 206 MaloneBailey, LLP 2021 United States 2022-11-07T00:00:00.000 Part I.B 1 AS 1301 In one of seven audits reviewed, the firm did not establish an understanding of the terms of the audit engagement with the audit committee, record such understanding in an engagement letter, and determine that the audit committee acknowledged and agreed to the terms of the engagement. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 206 MaloneBailey, LLP 2021 United States 2022-11-07T00:00:00.000 Part I.B 2 AS 1301 In one of seven audits reviewed, the firm did not communicate to the issuer's audit committee all of the critical accounting estimates. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 206 MaloneBailey, LLP 2021 United States 2022-11-07T00:00:00.000 Part I.B 3 AS 3101 In one of seven audits reviewed, the firm's audit report contained inaccurate information regarding the city and country from which the auditor's report had been issued. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 206 MaloneBailey, LLP 2021 United States 2022-11-07T00:00:00.000 Part I.B 4 AS 3101 In two of seven audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 457 Haynie & Company 2021 United States 2022-11-07T00:00:00.000 Part I.B 1 AS 1205 In one audit, the firm did not indicate clearly, in the Opinion on the Financial Statements section of the audit report, the division of responsibility between the portion of the financial statements covered by its own audit and that covered by the audit of an other auditor. In this instance, the firm was non-compliant with AS 1205, Part of the Audit Performed by Other Independent Auditors. Triennially Inspected 457 Haynie & Company 2021 United States 2022-11-07T00:00:00.000 Part I.B 2 AS 1301 In one of three audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to the names, locations, and planned responsibilities of other accounting firms that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 457 Haynie & Company 2021 United States 2022-11-07T00:00:00.000 Part I.B 3 AS 1301 In one of three audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 457 Haynie & Company 2021 United States 2022-11-07T00:00:00.000 Part I.B 3 AS 2805 In one of three audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 457 Haynie & Company 2021 United States 2022-11-07T00:00:00.000 Part I.B 4 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 457 Haynie & Company 2021 United States 2022-11-07T00:00:00.000 Part I.B 5 AS 3101 In one audit reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 457 Haynie & Company 2021 United States 2022-11-07T00:00:00.000 Part I.B 6 PCAOB Rule 3211 In one of three audits reviewed, the firm's report on Form AP omitted information related to the participation in the audit by other accounting firms. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 523 Mitchell & Titus, LLP 2021 United States 2022-11-07T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to the name, location, and planned responsibilities of an other person, who was not employed by the firm, that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 523 Mitchell & Titus, LLP 2021 United States 2022-11-07T00:00:00.000 Part I.B 2 AS 2410 In one of two audits reviewed, the firm did not make certain required communications to the issuer's audit committee equivalent, related to its evaluation of the issuer's identification of, accounting for, and disclosure of its relationships and transactions with related parties. In this instance, the firm was non-compliant with AS 2410, Related Parties. Triennially Inspected 523 Mitchell & Titus, LLP 2021 United States 2022-11-07T00:00:00.000 Part I.B 3 AS 3101 In one of two audits reviewed, the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 523 Mitchell & Titus, LLP 2021 United States 2022-11-07T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In one other audit, the firm's report on Form AP omitted information regarding the issuer CIK number. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 523 Mitchell & Titus, LLP 2021 United States 2022-11-07T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In one of two audits reviewed and in one other audit, the firm's report on Form AP omitted information regarding the issuer CIK number. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 820 Ramirez Jimenez International CPA's 2021 United States 2022-11-07T00:00:00.000 Part I.B 1 AS 1301 In one of three audits reviewed, the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In addition, in one audit, the firm did not make certain other required communications to the issuer's audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 820 Ramirez Jimenez International CPA's 2021 United States 2022-11-07T00:00:00.000 Part I.B 2 AS 2415 In two of three audits reviewed, the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern, but did not place it immediately following the opinion paragraph. In these instances, the firm was non-compliant with AS 2415, Consideration of an Entity's Ability to Continue as a Going Concern. Triennially Inspected 820 Ramirez Jimenez International CPA's 2021 United States 2022-11-07T00:00:00.000 Part I.B 3 AS 3101 In two of three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated, or required to be communicated, to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In addition, in one of these audits, the engagement team did not take into account certain required factors in determining whether or not certain matters were critical audit matters. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 820 Ramirez Jimenez International CPA's 2021 United States 2022-11-07T00:00:00.000 Part I.B 3 AS 3101 In two of three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated, or required to be communicated, to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 820 Ramirez Jimenez International CPA's 2021 United States 2022-11-07T00:00:00.000 Part I.B 4 AS 3101 In two of three audits reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 820 Ramirez Jimenez International CPA's 2021 United States 2022-11-07T00:00:00.000 Part I.B 5 PCAOB Rule 3211 In one of three audits reviewed, the firm's report on Form AP contained inaccurate information. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1103 Samil PricewaterhouseCoopers 2021 South Korea PricewaterhouseCoopers International Limited 2022-11-07T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to the reasons certain policies and practices were considered critical. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1103 Samil PricewaterhouseCoopers 2021 South Korea PricewaterhouseCoopers International Limited 2022-11-07T00:00:00.000 Part I.B 2 AS 3101 In one of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1191 Deloitte AS 2021 Norway Deloitte Touche Tohmatsu Limited 2022-11-07T00:00:00.000 Part I.B 1 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1232 Raymond Chabot Grant Thornton LLP 2021 Canada Grant Thornton International Limited 2022-11-07T00:00:00.000 Part I.B 1 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1395 PricewaterhouseCoopers Accountants N.V. 2021 Netherlands PricewaterhouseCoopers International Limited 2022-11-07T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one of two audits reviewed, the firm's report on Form AP included inaccurate information and omitted information related to the participation in the audit by certain other accounting firms. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2121 SW Audit 2021 Australia 2022-11-07T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee equivalent related to (1) the issuer's critical accounting policies and practices; (2) the firm's evaluation of the quality of the issuer's financial reporting; and (3) the firm's responsibility, any related procedures performed, and the results of such procedures with respect to other information in documents containing audited financial statements. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2121 SW Audit 2021 Australia 2022-11-07T00:00:00.000 Part I.B 2 AS 1305 In the audit reviewed, the firm did not provide to the audit committee equivalent the required communications in writing of all material weaknesses identified during the audit. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Annually Inspected 34 Deloitte & Touche LLP 2021 United States Deloitte Touche Tohmatsu Limited 2022-11-04T00:00:00.000 Part I.B 1 AS 1205 In one of 10 audits reviewed, the firm’s foreign affiliates had obtained letters of representation from management for certain of the issuer’s non-U.S. components, but the firm, as the principal auditor, did not review and retain one of these letters. In this instance, the firm was non-compliant with AS 1205, Part of the Audit Performed by Other Independent Auditors. Annually Inspected 34 Deloitte & Touche LLP 2021 United States Deloitte Touche Tohmatsu Limited 2022-11-04T00:00:00.000 Part I.B 2 AS 1215 In two of 54 audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 34 Deloitte & Touche LLP 2021 United States Deloitte Touche Tohmatsu Limited 2022-11-04T00:00:00.000 Part I.B 3 AS 1301 In one audit reviewed, the firm did not document in its work papers that it had provided the management representation letter to the issuer’s audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 34 Deloitte & Touche LLP 2021 United States Deloitte Touche Tohmatsu Limited 2022-11-04T00:00:00.000 Part I.B 4 AS 3101 In one of 13 audits reviewed, the year the firm began serving consecutively as the company’s auditor that was included in the firm’s audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 34 Deloitte & Touche LLP 2021 United States Deloitte Touche Tohmatsu Limited 2022-11-04T00:00:00.000 Part I.B 5 AS 3101 In three of 46 audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures one or more matters that were communicated to the issuer’s audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 185 KPMG LLP 2021 United States KPMG International Cooperative 2022-11-04T00:00:00.000 Part I.B 1 AS 1205 In one of 10 audits reviewed, the firm’s foreign affiliate had obtained letters of representation from management of certain of the issuer’s non-U.S. components and provided the firm with these letters and sufficient information to enable the firm to reconcile the financial statement amounts audited by the foreign affiliate to the information underlying the consolidated financial statements, but the firm, as the principal auditor, did not retain such letters and information. In this instance, the firm was non-compliant with AS 1205, Part of the Audit Performed by Other Independent Auditors. Annually Inspected 185 KPMG LLP 2021 United States KPMG International Cooperative 2022-11-04T00:00:00.000 Part I.B 2 AS 1215 In two of 54 audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 185 KPMG LLP 2021 United States KPMG International Cooperative 2022-11-04T00:00:00.000 Part I.B 3 AS 1301 In one of 10 audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 185 KPMG LLP 2021 United States KPMG International Cooperative 2022-11-04T00:00:00.000 Part I.B 4 AS 3101 In nine of 45 audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures one or more matters that were communicated to the issuer’s audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 238 PricewaterhouseCoopers LLP 2021 United States PricewaterhouseCoopers International Limited 2022-11-04T00:00:00.000 Part I.B 1 AS 1215 In three of 56 audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances, the firm was non-compliant with AS 1215, Audit Documentation Annually Inspected 238 PricewaterhouseCoopers LLP 2021 United States PricewaterhouseCoopers International Limited 2022-11-04T00:00:00.000 Part I.B 2 AS 1301 In nine of 50 audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to the names, locations, and planned responsibilities of other accounting firms or other persons not employed by the firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 238 PricewaterhouseCoopers LLP 2021 United States PricewaterhouseCoopers International Limited 2022-11-04T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In one of 13 audits reviewed, the firm’s report on Form AP omitted information related to the participation in the audit by certain other accounting firms. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 243 BDO USA, LLP 2021 United States BDO International Limited 2022-11-04T00:00:00.000 Part I.B 1 AS 1215 In one of 30 audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 243 BDO USA, LLP 2021 United States BDO International Limited 2022-11-04T00:00:00.000 Part I.B 2 AS 1301 In one of 14 audits reviewed, the firm did not make certain required communications to the issuer’s audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 243 BDO USA, LLP 2021 United States BDO International Limited 2022-11-04T00:00:00.000 Part I.B 3 AS 1301 In one audit reviewed, the firm did not provide a copy of the management representation letter to the issuer’s audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Annually Inspected 243 BDO USA, LLP 2021 United States BDO International Limited 2022-11-04T00:00:00.000 Part I.B 3 AS 2805 In one audit reviewed, the firm did not provide a copy of the management representation letter to the issuer’s audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Annually Inspected 243 BDO USA, LLP 2021 United States BDO International Limited 2022-11-04T00:00:00.000 Part I.B 4 AS 2201 In two of 15 audits reviewed, the firm did not communicate to management, in writing, all control deficiencies identified during the audit. In these instances, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 243 BDO USA, LLP 2021 United States BDO International Limited 2022-11-04T00:00:00.000 Part I.B 5 AS 3101 In one of 18 audits reviewed, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 243 BDO USA, LLP 2021 United States BDO International Limited 2022-11-04T00:00:00.000 Part I.B 6 PCAOB Rule 3524 In one of five audits reviewed, the firm did not describe, in writing, to the audit committee the fee structure for certain permissible tax services and any side letter or other amendment to the engagement letter, or any other agreement between the firm and the issuer, related to these services. In this instance, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre-Approval of Certain Tax Services. Annually Inspected 243 BDO USA, LLP 2021 United States BDO International Limited 2022-11-04T00:00:00.000 Part I.B 7 AS 4105 In one of two interim reviews reviewed, the firm did not identify, when performing its inquiries and review procedures, misstatements in the issuer’s interim financial information related to the statement of stockholders’ equity and the earnings per share disclosure. In this instance, the firm was non-compliant with AS 4105, Reviews of Interim Financial Information. Annually Inspected 248 Grant Thornton LLP 2021 United States Grant Thornton International Limited 2022-11-04T00:00:00.000 Part I.B 1 AS 1215 In five of 31 audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 248 Grant Thornton LLP 2021 United States Grant Thornton International Limited 2022-11-04T00:00:00.000 Part I.B 2 AS 1301 In two of 26 audits reviewed, the firm did not make certain required communications to the issuer’s audit committee related to uncorrected and corrected misstatements. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 248 Grant Thornton LLP 2021 United States Grant Thornton International Limited 2022-11-04T00:00:00.000 Part I.B 3 AS 2201 In two of 22 audits reviewed, the firm did not communicate to management, in writing, all control deficiencies identified during the audit. In these instances, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 248 Grant Thornton LLP 2021 United States Grant Thornton International Limited 2022-11-04T00:00:00.000 Part I.B 4 AS 2805 In one of 26 audits reviewed, the firm did not provide management with a complete list of uncorrected misstatements to be included or attached to the management representation letter. In this instance, the firm was non-compliant with AS 2805, Management Representations. Annually Inspected 248 Grant Thornton LLP 2021 United States Grant Thornton International Limited 2022-11-04T00:00:00.000 Part I.B 5 AS 3101 In 10 of 21 audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures one or more matters that were communicated, or required to be communicated, to the issuer’s audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor’s report. Annually Inspected 248 Grant Thornton LLP 2021 United States Grant Thornton International Limited 2022-11-04T00:00:00.000 Part I.B 6 AS 3101 In three of 21 audits reviewed, the firm’s communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm’s audit documentation. In these instances, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 106 Salberg & Company, P.A. 2021 United States 2022-10-20T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 106 Salberg & Company, P.A. 2021 United States 2022-10-20T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) the issuer's critical accounting policies, practices, and estimates; (2) corrected misstatements; and (3) certain material written communications between the firm and management prior to the issuance of the auditor's report. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 106 Salberg & Company, P.A. 2021 United States 2022-10-20T00:00:00.000 Part I.B 3 AS 3101 In the two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 381 Freedman & Goldberg, C.P.A.'s, P.C. 2021 United States 2022-10-20T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make a required communication to the issuer's audit committee related to the firm's evaluation of the issuer's ability to continue as a going concern. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 381 Freedman & Goldberg, C.P.A.'s, P.C. 2021 United States 2022-10-20T00:00:00.000 Part I.B 2 AS 3101 In the audit reviewed, the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 381 Freedman & Goldberg, C.P.A.'s, P.C. 2021 United States 2022-10-20T00:00:00.000 Part I.B 3 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 381 Freedman & Goldberg, C.P.A.'s, P.C. 2021 United States 2022-10-20T00:00:00.000 Part I.B 4 AS 3101 In the audit reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 381 Freedman & Goldberg, C.P.A.'s, P.C. 2021 United States 2022-10-20T00:00:00.000 Part I.B 5 PCAOB Rule 3211 In three previous audits of one issuer, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 587 RBSM LLP 2021 United States 2022-10-20T00:00:00.000 Part I.B 1 AS 3101 In three of three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures one or more matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 731 Davidson & Company LLP 2021 Canada 2022-10-20T00:00:00.000 Part I.B 1 AS 1215 In two of three audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 731 Davidson & Company LLP 2021 Canada 2022-10-20T00:00:00.000 Part I.B 2 AS 1301 In one of three audits reviewed, the firm did not make a required communication to the issuer's audit committee related to corrected misstatements. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 731 Davidson & Company LLP 2021 Canada 2022-10-20T00:00:00.000 Part I.B 3 AS 1301 In one of three audits reviewed, the firm did not establish an understanding of the terms of the review of interim financial information with the audit committee, record such understanding in an engagement letter, and provide the engagement letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 731 Davidson & Company LLP 2021 Canada 2022-10-20T00:00:00.000 Part I.B 4 AS 1301 In two of three audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 731 Davidson & Company LLP 2021 Canada 2022-10-20T00:00:00.000 Part I.B 4 AS 2805 In two of three audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 731 Davidson & Company LLP 2021 Canada 2022-10-20T00:00:00.000 Part I.B 5 AS 2201 In one audit reviewed, the firm did not communicate to management, in writing, all control deficiencies identified during the audit and inform the audit committee when such communication had been made. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 731 Davidson & Company LLP 2021 Canada 2022-10-20T00:00:00.000 Part I.B 6 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 731 Davidson & Company LLP 2021 Canada 2022-10-20T00:00:00.000 Part I.B 7 AS 3101 In one audit reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1208 Deloitte LLP 2021 Canada Deloitte Touche Tohmatsu Limited 2022-10-20T00:00:00.000 Part I.B 1 AS 1301 In one audit reviewed, the firm did not make a required communication to the issuer's audit committee related to the issuer's critical accounting policies and practices and critical accounting estimates. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1208 Deloitte LLP 2021 Canada Deloitte Touche Tohmatsu Limited 2022-10-20T00:00:00.000 Part I.B 2 AS 3101 In three of three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated, or required to be communicated, to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1247 Ernst & Young LLP 2021 Singapore Ernst & Young Global Limited 2022-10-20T00:00:00.000 Part I.B 1 AS 1301 In two of two audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to the name, location, and/or planned responsibilities of other accounting firms that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1247 Ernst & Young LLP 2021 Singapore Ernst & Young Global Limited 2022-10-20T00:00:00.000 Part I.B 2 AS 3101 In one of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1247 Ernst & Young LLP 2021 Singapore Ernst & Young Global Limited 2022-10-20T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In two of two audits reviewed, the firm incorrectly computed total audit hours used to complete its report on Form AP by excluding certain hours related to the audit. In addition, in preparing the firm's report on Form AP for one of these audits, the firm did not include one accounting firm that participated in the audit and did include an accounting firm that did not participate in the audit. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1315 Tanaka, Valdivia & Asociados Sociedad Civil de Responsabilidad Limitada 2021 Peru Ernst & Young Global Limited 2022-10-20T00:00:00.000 Part I.B 1 AS 1215 In two of three audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1315 Tanaka, Valdivia & Asociados Sociedad Civil de Responsabilidad Limitada 2021 Peru Ernst & Young Global Limited 2022-10-20T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not make certain a required communication to the issuer's audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1364 PricewaterhouseCoopers Consultores Auditores SpA 2021 Chile PricewaterhouseCoopers International Limited 2022-10-20T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5905 Rosenfield & Co PLLC 2021 United States 2022-10-20T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make certain required communications to the issuer’s audit committee until after the issuance of the auditor’s report. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5905 Rosenfield & Co PLLC 2021 United States 2022-10-20T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not provide a copy of the management representation letter to the issuer’s audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 5905 Rosenfield & Co PLLC 2021 United States 2022-10-20T00:00:00.000 Part I.B 2 AS 2805 In the audit reviewed, the firm did not provide a copy of the management representation letter to the issuer’s audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 5905 Rosenfield & Co PLLC 2021 United States 2022-10-20T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In the audit reviewed and in two previous audits of this issuer, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6121 Ankit Consulting Services Inc 2021 United States 2022-10-20T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not communicate to the issuer's audit committee equivalent all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6723 JP Centurion & Partners PLT 2021 Malaysia 2022-10-20T00:00:00.000 Part I.B 1 AS 1301 In the three audits reviewed, the firm did not make certain required communications to the issuer's audit committee, or equivalent, related to (1) the significant risks identified through its risk assessment procedures; (2) an overview of the overall audit strategy; (3) the results of the audit; and (4) the firm's evaluation of the quality of the issuer's financial reporting. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6723 JP Centurion & Partners PLT 2021 Malaysia 2022-10-20T00:00:00.000 Part I.B 2 AS 1301 In two of three audits reviewed, the firm did not make a required communication to the issuer's audit committee, or equivalent, related to the firm's evaluation of the issuer's ability to continue as a going concern. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6723 JP Centurion & Partners PLT 2021 Malaysia 2022-10-20T00:00:00.000 Part I.B 3 AS 1301 In one of three audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee equivalent. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6723 JP Centurion & Partners PLT 2021 Malaysia 2022-10-20T00:00:00.000 Part I.B 3 AS 2805 In one of three audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee equivalent. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6723 JP Centurion & Partners PLT 2021 Malaysia 2022-10-20T00:00:00.000 Part I.B 4 AS 1305 In the three audits reviewed, the firm did not provide to management and the audit committee, or equivalent, the required communications in writing of all significant deficiencies and material weaknesses identified during the audit prior to the issuance of the auditor's report. In these instances, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 6723 JP Centurion & Partners PLT 2021 Malaysia 2022-10-20T00:00:00.000 Part I.B 5 AS 2410 In the three audits reviewed, the firm did not make certain required communications to the issuer's audit committee, or equivalent, related to its evaluation of the issuer's identification of, accounting for, and disclosure of its relationships and transactions with related parties. In these instances, the firm was non-compliant with AS 2410, Related Parties. Triennially Inspected 6723 JP Centurion & Partners PLT 2021 Malaysia 2022-10-20T00:00:00.000 Part I.B 6 AS 2820 In one audit, the firm's audit report did not include an explanatory paragraph related to the correction of a material misstatement in previously issued financial statements. In this instance, the firm was non-compliant with AS 2820, Evaluating Consistency of Financial Statements. Triennially Inspected 6723 JP Centurion & Partners PLT 2021 Malaysia 2022-10-20T00:00:00.000 Part I.B 7 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the audit committee equivalent and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report. Triennially Inspected 6723 JP Centurion & Partners PLT 2021 Malaysia 2022-10-20T00:00:00.000 Part I.B 8 AS 3101 In one audit, the firm's audit report incorrectly identified one of the issuer's financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6723 JP Centurion & Partners PLT 2021 Malaysia 2022-10-20T00:00:00.000 Part I.B 9 PCAOB Rule 3211 In one audit, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6723 JP Centurion & Partners PLT 2021 Malaysia 2022-10-20T00:00:00.000 Part I.B 10 PCAOB Rule 3526 In the three audits reviewed, the firm's independence communications with the audit committee, or equivalent, inaccurately described the professional standards related to required communications. In these instances, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 32 Armanino LLP 2021 United States 2022-10-06T00:00:00.000 Part I.B 1 AS 3101 In the two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures one or more matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 32 Armanino LLP 2021 United States 2022-10-06T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one audit, the firm did not file its report on Form AP by the relevant deadline. In addition, the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 166 Plante & Moran, PLLC 2021 United States 2022-10-06T00:00:00.000 Part I.B 1 AS 2710 In one of six audits reviewed, the firm identified a material weakness and concluded that the issuer's disclosure in Form 10-K regarding the effectiveness of its internal control over financial reporting was a material misstatement of fact, but did not communicate its conclusion, in writing, to the issuer and its audit committee. In this instance, the firm was non-compliant with AS 2710, Other Information in Documents Containing Audited Financial Statements. Triennially Inspected 536 Morison Cogen LLP 2021 United States 2022-10-06T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make any of the required communications, beyond its communication of the results of the audit, to the issuer's audit committee equivalent. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 536 Morison Cogen LLP 2021 United States 2022-10-06T00:00:00.000 Part I.B 2 PCAOB Rule 3526 In one of two audits reviewed, the firm did not provide the audit committee equivalent the required independence communications. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 1141 KPMG Cardenas Dosal, S.C. 2021 Mexico KPMG International Cooperative 2022-10-06T00:00:00.000 Part I.B 1 AS 3101 In two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1381 KAP Purwantono, Sungkoro & Surja 2021 Indonesia Ernst & Young Global Limited 2022-10-06T00:00:00.000 Part I.B 1 AS 2201 In one audit reviewed, the firm communicated in writing to the audit committee that there were no significant deficiencies identified during the audit, even though an ICFR audit does not provide assurance that all deficiencies less severe than a material weakness have been identified. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 1381 KAP Purwantono, Sungkoro & Surja 2021 Indonesia Ernst & Young Global Limited 2022-10-06T00:00:00.000 Part I.B 2 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1390 Grant Thornton LLP 2021 Canada Grant Thornton International Limited 2022-10-06T00:00:00.000 Part I.B 1 AS 3101 In two of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1390 Grant Thornton LLP 2021 Canada Grant Thornton International Limited 2022-10-06T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one of two audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1390 Grant Thornton LLP 2021 Canada Grant Thornton International Limited 2022-10-06T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In one of two audits reviewed, the firm's report on Form AP contained inaccurate information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1390 Grant Thornton LLP 2021 Canada Grant Thornton International Limited 2022-10-06T00:00:00.000 Part I.B 4 PCAOB Rule 3524 In one of two audits reviewed, the firm did not make the required written communications to and did not discuss with the audit committee the potential effects of the permissible tax services on the independence of the firm and document the substance of its discussions. In this instance, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre-Approval of Certain Tax Services. Triennially Inspected 1416 RT LLP 2021 Singapore 2022-10-06T00:00:00.000 Part I.B 1 AS 1215 In the audit reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date and did not prepare an engagement completion document. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1416 RT LLP 2021 Singapore 2022-10-06T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) the significant and critical accounting policies and practices; (2) critical accounting estimates; and (3) the firm's evaluation of the quality of the issuer's financial reporting. Further, the firm did not establish an understanding of the terms of the audit engagement with the audit committee, record such understanding in an engagement letter, and provide the engagement letter to the audit committee. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1416 RT LLP 2021 Singapore 2022-10-06T00:00:00.000 Part I.B 3 AS 3101 In the audit reviewed, the firm's audit report incorrectly identified one of the issuer's financial statements and did not include a required element. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1416 RT LLP 2021 Singapore 2022-10-06T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1416 RT LLP 2021 Singapore 2022-10-06T00:00:00.000 Part I.B 5 AS 3305 In the audit reviewed, the firm's special report did not include certain required elements. In this instance, the firm was non-compliant with AS 3305, Special Reports. Triennially Inspected 1437 Ernst & Young Han Young 2021 South Korea Ernst & Young Global Limited 2022-10-06T00:00:00.000 Part I.B 1 AS 1205 In one audit reviewed, other auditors used by the firm had obtained letters of representation from management for certain of the issuer's components, but the firm, as the principal auditor, did not obtain, and review and retain, such letters. In this instance, the firm was non-compliant with AS 1205, Part of the Audit Performed by Other Independent Auditors. Triennially Inspected 1437 Ernst & Young Han Young 2021 South Korea Ernst & Young Global Limited 2022-10-06T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one audit reviewed, the firm's report on Form AP contained inaccurate information related to the participation in the audit by certain other accounting firms. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2015 Barzily&Co Certified Public Accountants 2021 Israel 2022-10-06T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not make certain required communications to the issuer's audit committee, or equivalent, related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2015 Barzily&Co Certified Public Accountants 2021 Israel 2022-10-06T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the issuer's audit committee equivalent related to (1) an overview of the overall audit strategy and (2) the firm's evaluation of the quality of the issuer's financial reporting. In the two audits reviewed, the firm did not make certain required communications to the issuer's audit committee, or equivalent, related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2015 Barzily&Co Certified Public Accountants 2021 Israel 2022-10-06T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 2015 Barzily&Co Certified Public Accountants 2021 Israel 2022-10-06T00:00:00.000 Part I.B 2 AS 2805 In one of two audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 2015 Barzily&Co Certified Public Accountants 2021 Israel 2022-10-06T00:00:00.000 Part I.B 3 AS 3101 In one audit reviewed, the firm did not perform any procedures to comply with the requirements related to critical audit matters. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report. Triennially Inspected 2015 Barzily&Co Certified Public Accountants 2021 Israel 2022-10-06T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In the two audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6285 Boyle CPA, LLC 2021 United States 2022-10-06T00:00:00.000 Part I.B 1 AS 1215 In one of three audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6285 Boyle CPA, LLC 2021 United States 2022-10-06T00:00:00.000 Part I.B 2 AS 1220 In one of three audits reviewed, the firm did not obtain the engagement quality reviewer's concurring approval of issuance of the audit report prior to its issuance. In this instance, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 6285 Boyle CPA, LLC 2021 United States 2022-10-06T00:00:00.000 Part I.B 3 AS 1301 In the three audits reviewed, the firm did not communicate to the issuer's audit committee equivalent all of the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6285 Boyle CPA, LLC 2021 United States 2022-10-06T00:00:00.000 Part I.B 4 AS 1301 In two of three audits reviewed, the firm did not make certain required communications to the issuer's audit committee equivalent until after the issuance of the auditor's report. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6285 Boyle CPA, LLC 2021 United States 2022-10-06T00:00:00.000 Part I.B 5 AS 1301 In one of three audits reviewed, the firm did not make certain required communications to the issuer's audit committee equivalent related to (1) the firm's evaluation of the issuer's ability to continue as a going concern and (2) uncorrected and corrected misstatements. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6285 Boyle CPA, LLC 2021 United States 2022-10-06T00:00:00.000 Part I.B 6 AS 1301 In one of three audits reviewed, the firm did not communicate to the issuer's audit committee equivalent all critical accounting policies and practices used by the issuer. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6285 Boyle CPA, LLC 2021 United States 2022-10-06T00:00:00.000 Part I.B 7 AS 3101 In two audits, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 6285 Boyle CPA, LLC 2021 United States 2022-10-06T00:00:00.000 Part I.B 8 AS 3101 In one audit, the firm's communication of a critical audit matter in the audit report did not accurately refer to the relevant financial statement disclosures that related to the critical audit matter. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6285 Boyle CPA, LLC 2021 United States 2022-10-06T00:00:00.000 Part I.B 9 PCAOB Rule 3526 In one of three audits reviewed, the firm did not provide the audit committee equivalent the required independence communications prior to accepting the audit. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 6581 Plante Moran, P.C. 2021 United States 2022-10-06T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the audit reviewed, the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 374 WSRP, LLC 2021 United States 2022-09-29T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to the results of the audit, including providing to and discussing with the audit committee a draft of the firm's audit report, prior to the issuance of the auditor's report. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 374 WSRP, LLC 2021 United States 2022-09-29T00:00:00.000 Part I.B 2 AS 3101 In one of two audits reviewed, the year the firm began serving consecutively as the company's auditor that was included in the firm's audit report was incorrect. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 717 MSPC, Certified Public Accountants and Advisors, A Professional Corporation 2021 United States 2022-09-29T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) all of the significant risks identified through its risk assessment procedures, and (2) the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 717 MSPC, Certified Public Accountants and Advisors, A Professional Corporation 2021 United States 2022-09-29T00:00:00.000 Part I.B 2 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 717 MSPC, Certified Public Accountants and Advisors, A Professional Corporation 2021 United States 2022-09-29T00:00:00.000 Part I.B 3 AS 3101 In the audit reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1044 Deloitte Touche Tohmatsu LLC 2021 Japan Deloitte Touche Tohmatsu Limited 2022-09-29T00:00:00.000 Part I.B 1 AS 1301 In one audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to the names, locations, and planned responsibilities of other accounting firms that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1044 Deloitte Touche Tohmatsu LLC 2021 Japan Deloitte Touche Tohmatsu Limited 2022-09-29T00:00:00.000 Part I.B 2 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1269 Lynda R. Keeton CPA, LLC 2021 United States 2022-09-29T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not communicate to the issuer's audit committee equivalent all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1269 Lynda R. Keeton CPA, LLC 2021 United States 2022-09-29T00:00:00.000 Part I.B 2 AS 2415 In the audit reviewed, the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern, but did not place it immediately following the opinion paragraph and did not include an appropriate title. In this instance, the firm was non-compliant with AS 2415, Consideration of an Entity's Ability to Continue as a Going Concern. Triennially Inspected 1449 Pistrelli, Henry Martin y Asociados S.R.L. 2021 Argentina Ernst & Young Global Limited 2022-09-29T00:00:00.000 Part I.B 1 AS 1215 In one of three audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1449 Pistrelli, Henry Martin y Asociados S.R.L. 2021 Argentina Ernst & Young Global Limited 2022-09-29T00:00:00.000 Part I.B 2 AS 1301 In two audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to the name, location, and planned responsibilities of other accounting firms that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1820 Swalm & Associates, P.C. 2021 United States 2022-09-29T00:00:00.000 Part I.B 1 AS 3101 In two of three audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1820 Swalm & Associates, P.C. 2021 United States 2022-09-29T00:00:00.000 Part I.B 2 AS 3101 In one of three audits reviewed, the firm's communication of a critical audit matter in the audit report did not describe the principal considerations that led the firm to determine that the matter was a critical audit matter. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 5814 Ram Associates 2021 United States 2022-09-29T00:00:00.000 Part I.B 1 AS 1215 In the audit reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 5814 Ram Associates 2021 United States 2022-09-29T00:00:00.000 Part I.B 2 AS 1220 In the audit reviewed, the firm did not obtain the engagement quality reviewer's concurring approval of issuance of a dual-dated audit report prior to its issuance. In this instance, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 5814 Ram Associates 2021 United States 2022-09-29T00:00:00.000 Part I.B 3 AS 1301 In the audit reviewed, the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5814 Ram Associates 2021 United States 2022-09-29T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP for a dual-dated report by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6268 Total Asia Associates PLT 2021 Malaysia 2022-09-29T00:00:00.000 Part I.B 1 AS 1215 In the three audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6268 Total Asia Associates PLT 2021 Malaysia 2022-09-29T00:00:00.000 Part I.B 2 AS 1301 In the three audits reviewed, the firm did not make any required communications, beyond the engagement letter, to the issuer's audit committee, or equivalent. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6268 Total Asia Associates PLT 2021 Malaysia 2022-09-29T00:00:00.000 Part I.B 3 AS 3101 In one audit reviewed, the firm did not perform any procedures to comply with the requirements related to critical audit matters. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report. Triennially Inspected 6268 Total Asia Associates PLT 2021 Malaysia 2022-09-29T00:00:00.000 Part I.B 3 PCAOB Rule 3526 In the three audits reviewed, the firm did not provide the audit committee, or equivalent, the required independence communications. In these instances, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 6268 Total Asia Associates PLT 2021 Malaysia 2022-09-29T00:00:00.000 Part I.B 4 PCAOB Rule 3526 In the three audits reviewed, the firm did not provide the audit committee, or equivalent, the required independence communications. In these instances, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 199 Mayer Hoffman McCann P.C. 2021 United States 2022-09-15T00:00:00.000 Part I.B 1 AS 3101 In one of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 339 Mazars USA LLP 2021 United States 2022-09-15T00:00:00.000 Part I.B 1 AS 1215 In one of two audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 339 Mazars USA LLP 2021 United States 2022-09-15T00:00:00.000 Part I.B 2 AS 1301 In the two audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) all of the significant risks identified through its risk assessment procedures and (2) the names, locations, and planned responsibilities of other accounting firms or other persons, who were not employed by the auditor, that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. In one of two audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) the nature and extent of specialized skill or knowledge needed to perform the planned audit procedures or evaluate the audit results related to a significant risk; (2) the extent to which the firm planned to use the work of internal auditors when performing an audit of ICFR; and (3) the firm's evaluation of the quality of the issuer's financial reporting. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 339 Mazars USA LLP 2021 United States 2022-09-15T00:00:00.000 Part I.B 2 AS 1301 In the two audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) all of the significant risks identified through its risk assessment procedures and (2) the names, locations, and planned responsibilities of other accounting firms or other persons, who were not employed by the auditor, that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 339 Mazars USA LLP 2021 United States 2022-09-15T00:00:00.000 Part I.B 3 AS 3101 In one of two audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated, or required to be communicated, to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 339 Mazars USA LLP 2021 United States 2022-09-15T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In one of two audits reviewed, the firm's report on Form AP contained inaccurate information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 653 Bernstein & Pinchuk LLP 2021 United States 2022-09-15T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make a required communication to the issuer's audit committee related to the name, location, and planned responsibilities of a person serving as the engagement partner on the audit and not employed by the firm. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 653 Bernstein & Pinchuk LLP 2021 United States 2022-09-15T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In the audit reviewed, the firm's report on Form AP omitted information related to the other Partner ID by which the engagement partner has been identified on a Form AP filed by a different registered public accounting firm. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 653 Bernstein & Pinchuk LLP 2021 United States 2022-09-15T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one previous audit of this issuer, the firm's report on Form AP omitted information related to the other Partner ID by which the engagement partner has been identified on a Form AP filed by a different registered public accounting firm. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 653 Bernstein & Pinchuk LLP 2021 United States 2022-09-15T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In one previous audit of the issuer reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1197 Brightman Almagor Zohar & Co. 2021 Israel Deloitte Touche Tohmatsu Limited 2022-09-15T00:00:00.000 Part I.B 1 AS 1215 In one of three audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 2258 KBL, LLP 2021 United States 2022-09-15T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2258 KBL, LLP 2021 United States 2022-09-15T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 2258 KBL, LLP 2021 United States 2022-09-15T00:00:00.000 Part I.B 2 AS 2805 In the audit reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 2258 KBL, LLP 2021 United States 2022-09-15T00:00:00.000 Part I.B 3 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 2258 KBL, LLP 2021 United States 2022-09-15T00:00:00.000 Part I.B 4 AS 3101 In the audit reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 2258 KBL, LLP 2021 United States 2022-09-15T00:00:00.000 Part I.B 5 AS 3105 In the audit reviewed, the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 3312 Saturna Group Chartered Professional Accountants LLP 2021 Canada 2022-09-15T00:00:00.000 Part I.B 1 AS 1305 In the two audits reviewed, the firm identified material weaknesses during the audit but communicated in writing to the audit committee, or equivalent, that it did not. In addition, in both audits reviewed, the firm communicated in writing to the audit committee, or equivalent, that there were no significant deficiencies identified during the audits. In these instances, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 3627 Sadler, Gibb & Associates, LLC 2021 United States 2022-09-15T00:00:00.000 Part I.B 1 AS 1301 In two of four audits reviewed, the firm did not make certain required communication to the issuer's audit committee, or equivalent, related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 3627 Sadler, Gibb & Associates, LLC 2021 United States 2022-09-15T00:00:00.000 Part I.B 2 AS 3101 In three of three audits reviewed, the firm performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee, or equivalent, and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 6006 Moore Assurance S.A.S. 2021 Colombia 2022-09-15T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6006 Moore Assurance S.A.S. 2021 Colombia 2022-09-15T00:00:00.000 Part I.B 1 AS 2805 In the audit reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6006 Moore Assurance S.A.S. 2021 Colombia 2022-09-15T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In the audit reviewed, the firm did not use a reasonable method to determine the percentage of participation in the audit by an other accounting firm, because they used the fee distribution percentages established in the business collaboration agreement between the firm and the other accounting firm rather than an estimate of hours actually incurred. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6006 Moore Assurance S.A.S. 2021 Colombia 2022-09-15T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In the audit reviewed, the firm erroneously included the hours of the engagement quality reviewer in the calculation of total hours and reported those hours as participation by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 74 S. R. Snodgrass, P.C. 2021 United States 2022-08-31T00:00:00.000 Part I.B 1 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 207 BPM LLP 2021 United States 2022-08-31T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to the extent to which the firm planned to use the work of the issuer's internal auditors in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 320 Maloney + Novotny LLC 2021 United States 2022-08-31T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the audit reviewed and two previous audits of this issuer, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 392 Wolf & Company, P.C. 2021 United States 2022-08-31T00:00:00.000 Part I.B 1 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In addition, the engagement team did not take into account certain required factors in determining whether or not certain other matters were critical audit matters. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 601 LaPorte, A Professional Accounting Corporation 2021 United States 2022-08-31T00:00:00.000 Part I.B 1 AS 3101 In the audit reviewed, the firm's audit report was not addressed to the issuer's shareholders. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1194 PricewaterhouseCoopers ABAS Ltd. 2021 Thailand PricewaterhouseCoopers International Limited 2022-08-31T00:00:00.000 Part I.B 1 AS 1301 In one audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit and (2) critical accounting policies and practices. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1194 PricewaterhouseCoopers ABAS Ltd. 2021 Thailand PricewaterhouseCoopers International Limited 2022-08-31T00:00:00.000 Part I.B 2 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures certain matters that were communicated, or required to be communicated, to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1194 PricewaterhouseCoopers ABAS Ltd. 2021 Thailand PricewaterhouseCoopers International Limited 2022-08-31T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In one audit reviewed, the firm's report on Form AP omitted information related to the participation in the audit by certain other accounting firms. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1332 Jorgensen & Co. 2021 United States 2022-08-31T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP by the relevant deadline. In addition, the firm's report on Form AP contained inaccurate information regarding the issuer's CIK number. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 5797 S D Mayer & Associates 2021 United States 2022-08-31T00:00:00.000 Part I.B 1 AS 3101 In one other audit, the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In these instances, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 5797 S D Mayer & Associates 2021 United States 2022-08-31T00:00:00.000 Part I.B 1 AS 3101 In the audit reviewed, the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In these instances, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 5938 Ciro E. Adams, CPA, LLC 2021 United States 2022-08-31T00:00:00.000 Part I.B 1 AS 1220 In the audit reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer, including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In this instance, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 5938 Ciro E. Adams, CPA, LLC 2021 United States 2022-08-31T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to the significant risks identified through its risk assessment procedures and the results of the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5938 Ciro E. Adams, CPA, LLC 2021 United States 2022-08-31T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In one audit, the firm's report on Form AP contained inaccurate information regarding the issuer CIK number. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2021 Singapore 2022-08-31T00:00:00.000 Part I.B 1 AS 1215 In the two audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2021 Singapore 2022-08-31T00:00:00.000 Part I.B 2 AS 1301 In the two audits reviewed, the firm did not communicate to the issuer's audit committee, or equivalent, all of the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6255 PAN-CHINA SINGAPORE PAC 2021 Singapore 2022-08-31T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In the two audits reviewed and in two previous audits of one of these issuers, the firm did not file one or more reports on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 50 Raich Ende Malter & Co. LLP 2021 United States 2022-08-18T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make a required communication to the issuer's audit committee equivalent related to the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 50 Raich Ende Malter & Co. LLP 2021 United States 2022-08-18T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 400 Hacker, Johnson & Smith PA 2021 United States 2022-08-18T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 718 Kerber, Eck & Braeckel LLP 2021 United States 2022-08-18T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make a required communication to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 777 Melton & Melton, L.L.P. 2021 United States 2022-08-18T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make certain required communications to the issuer's entire audit committee equivalent related to establishing an understanding of the terms of the audit engagement. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 777 Melton & Melton, L.L.P. 2021 United States 2022-08-18T00:00:00.000 Part I.B 2 AS 1305 In the audit reviewed, the firm did not provide to management and the audit committee equivalent the required communications in writing of all significant deficiencies identified during the audit prior to the issuance of the auditor's report. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 896 LWBJ, LLP 2021 United States 2022-08-18T00:00:00.000 Part I.B 1 AS 3101 In the audit reviewed, the firm's audit report contained inaccurate information for the year the firm began serving consecutively as the company's auditor. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 989 Richter S.E.N.C.R.L./LLP 2021 Canada 2022-08-18T00:00:00.000 Part I.B 1 AS 3101 In the audit reviewed, the firm’s audit report did not include an accurate identification of the applicable financial reporting framework under which the financial statements were presented. In this instance, the firm was non-compliant with AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 2429 Maillie LLP 2021 United States 2022-08-18T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make a required communication to the issuer's audit committee equivalent related to the management representation letter. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 2429 Maillie LLP 2021 United States 2022-08-18T00:00:00.000 Part I.B 1 AS 2805 In the audit reviewed, the firm did not make a required communication to the issuer's audit committee equivalent related to the management representation letter. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 4048 D. Brooks and Associates CPA's P.A. 2021 United States 2022-08-18T00:00:00.000 Part I.B 1 AS 3101 In one audit, the firm's audit report did not include a statement indicating that the financial statements included the related notes. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 178 Semple, Marchal & Cooper, LLP 2021 United States 2022-07-26T00:00:00.000 Part I.B 1 AS 1301 In one of three audits reviewed, the firm did not make any of the required communications to the issuer's audit committee, or equivalent, regarding the conduct of its audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 483 HoganTaylor LLP 2021 United States 2022-07-26T00:00:00.000 Part I.B 1 AS 1220 In one of two audits reviewed and in one other audit, the assigned engagement quality reviewer had served as the engagement partner during the preceding audit. In these instances, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 483 HoganTaylor LLP 2021 United States 2022-07-26T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the issuer's audit committee equivalent related to the results of the audit prior to the issuance of the auditor's report. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 642 Barnes, Dennig & Co., Ltd. 2021 United States 2022-07-26T00:00:00.000 Part I.B 1 AS 3101 In the audit reviewed, the firm's audit report did not include the section title "Opinion on the Financial Statements." In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 759 Seligson & Giannattasio, LLP 2021 United States 2022-07-26T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one of two audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2616 SB & Company, LLC 2021 United States 2022-07-26T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not make certain required communications to the issuer's audit committee equivalent related to the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5867 HHC 2021 United States 2022-07-26T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not communicate to the issuer's audit committee, or equivalent, all of the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5867 HHC 2021 United States 2022-07-26T00:00:00.000 Part I.B 2 AS 1301 In the two audits reviewed, the firm did not make a required communication to the issuer's audit committee, or equivalent, related to the management representation letter. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 5867 HHC 2021 United States 2022-07-26T00:00:00.000 Part I.B 2 AS 2805 In the two audits reviewed, the firm did not make a required communication to the issuer's audit committee, or equivalent, related to the management representation letter. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 5867 HHC 2021 United States 2022-07-26T00:00:00.000 Part I.B 3 AS 3101 In one of two audits reviewed, the firm's audit report did not include a statement indicating that the financial statements included the related notes. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 5867 HHC 2021 United States 2022-07-26T00:00:00.000 Part I.B 4 AS 3105 In the two audits reviewed, the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In these instances, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 6258 Mac Accounting Group, LLP 2021 United States 2022-07-26T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one audit, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 3581 KBF CPAs LLP 2021 United States 2022-07-14T00:00:00.000 Part I.B 1 AS 3101 In the audit reviewed and in one other audit, the firm did not include the section title “Opinion on the Financial Statements” in the first section of its audit report. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1020 KPMG 2020 Australia KPMG International Cooperative 2022-06-23T00:00:00.000 Part I.B 1 AS 3101 In one audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures a matter that was communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1020 KPMG 2020 Australia KPMG International Cooperative 2022-06-23T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one audit reviewed, the firm's report on Form AP omitted information related to the participation in the audit by certain other accounting firms. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 366 MaughanSullivan LLC 2020 United States 2022-06-09T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) the significant risks identified through its risk assessment procedures and (2) the results of the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 366 MaughanSullivan LLC 2020 United States 2022-06-09T00:00:00.000 Part I.B 2 AS 3101 In the audit reviewed, the firm’s audit report did not include the issuer’s current name. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 366 MaughanSullivan LLC 2020 United States 2022-06-09T00:00:00.000 Part I.B 3 AS 3105 In the audit reviewed, the firm’s audit report did not include explanatory language about the firm’s responsibilities with respect to ICFR in a non-integrated audit. In this instance, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 366 MaughanSullivan LLC 2020 United States 2022-06-09T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2738 M&K CPAS, PLLC 2020 United States 2022-06-09T00:00:00.000 Part I.B 1 AS 1220 In one of six audits reviewed, the engagement quality reviewer assumed certain responsibilities of the engagement team. In this instance, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 2738 M&K CPAS, PLLC 2020 United States 2022-06-09T00:00:00.000 Part I.B 2 AS 1301 In six of six audits reviewed, the firm did not make a required communication to the issuer’s audit committee, or equivalent, related to its evaluation of the quality of the company’s financial reporting. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2738 M&K CPAS, PLLC 2020 United States 2022-06-09T00:00:00.000 Part I.B 3 AS 1301 In three of six audits reviewed, the firm did not communicate to the issuer’s audit committee, or equivalent, all of the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2738 M&K CPAS, PLLC 2020 United States 2022-06-09T00:00:00.000 Part I.B 4 AS 1301 In one of six audits reviewed, the firm did not make a required communication to the issuer’s audit committee related to significant unusual transactions. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2738 M&K CPAS, PLLC 2020 United States 2022-06-09T00:00:00.000 Part I.B 5 AS 1301 In one of six audits reviewed, the firm did not make a required communication to the issuer’s audit committee related to the management representation letter. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 2738 M&K CPAS, PLLC 2020 United States 2022-06-09T00:00:00.000 Part I.B 5 AS 2805 In one of six audits reviewed, the firm did not make a required communication to the issuer’s audit committee related to the management representation letter. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 1227 BDO Canada LLP 2020 Canada BDO International Limited 2022-05-26T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to critical accounting policies and practices and critical accounting estimates. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1227 BDO Canada LLP 2020 Canada BDO International Limited 2022-05-26T00:00:00.000 Part I.B 2 AS 3101 In one of two audits reviewed, the firm's audit report contained inaccurate information for the year the firm began serving consecutively as the company's auditor. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 273 Prager Metis CPAs, LLC 2020 United States 2022-05-13T00:00:00.000 Part I.B 1 AS 1215 In one of four audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 273 Prager Metis CPAs, LLC 2020 United States 2022-05-13T00:00:00.000 Part I.B 2 AS 3101 In one audit, the firm's audit report was not addressed to the shareholders. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 273 Prager Metis CPAs, LLC 2020 United States 2022-05-13T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In one of four audits reviewed and in 10 other audits, the firm did not file one or more of its reports on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 273 Prager Metis CPAs, LLC 2020 United States 2022-05-13T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In one of four audits reviewed and in 10 other audits, the firm did not file one or more of its reports on Form AP by the relevant deadline. In one of four audits reviewed and in two other audits, the firm's report on Form AP omitted information related to the participation in the audit by other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 273 Prager Metis CPAs, LLC 2020 United States 2022-05-13T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In one of four audits reviewed and in two other audits, the firm's report on Form AP omitted information related to the participation in the audit by other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 273 Prager Metis CPAs, LLC 2020 United States 2022-05-13T00:00:00.000 Part I.B 4 PCAOB Rule 3526 In two of four audits reviewed, the firm did not provide the audit committee the required independence communications. In these instances, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 287 Liggett & Webb, P.A. 2020 United States 2022-05-13T00:00:00.000 Part I.B 1 AS 1220 In one of three audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer, including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In this instance, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 287 Liggett & Webb, P.A. 2020 United States 2022-05-13T00:00:00.000 Part I.B 2 AS 1301 In two of three audits reviewed, the firm did not communicate to the issuer's audit committee, or equivalent, all of the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 287 Liggett & Webb, P.A. 2020 United States 2022-05-13T00:00:00.000 Part I.B 3 AS 1301 In one of three audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) the firm's evaluation of the issuer's ability to continue as a going concern and (2) uncorrected misstatements. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 306 BMKR LLP 2020 United States 2022-05-13T00:00:00.000 Part I.B 1 AS 1220 In the audit reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer, including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In this instance, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 306 BMKR LLP 2020 United States 2022-05-13T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In the audit reviewed and in two other audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 306 BMKR LLP 2020 United States 2022-05-13T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In the audit reviewed and in two other audits, the firm did not file its report on Form AP by the relevant deadline. In addition, in the audit reviewed and in two other audits, the firm's report on Form AP contained inaccurate information related to the participation in the audit by an other accounting firm. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 306 BMKR LLP 2020 United States 2022-05-13T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In the audit reviewed and in two other audits, the firm's report on Form AP contained inaccurate information related to the participation in the audit by an other accounting firm. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 318 L J Soldinger Associates, LLC 2020 United States 2022-05-13T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one of two audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In addition, in this audit, the firm incorrectly computed total audit hours used to report information related to the participation in the audit by other accounting firms in its report on Form AP. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 318 L J Soldinger Associates, LLC 2020 United States 2022-05-13T00:00:00.000 Part I.B 2 PCAOB Rule 3524 In one of two audits reviewed, the firm did not make the required written communications to and did not discuss with the audit committee equivalent the potential effects of the permissible tax services on the independence of the firm and document the substance of those discussions. In this instance, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre-approval of Certain Tax Services. Triennially Inspected 1939 Raul Carrega, CPA 2020 United States 2022-05-13T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1939 Raul Carrega, CPA 2020 United States 2022-05-13T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In the audit reviewed, the firm's report on Form AP omitted the issuer's CIK number. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2814 PKF Littlejohn LLP 2020 United Kingdom 2022-05-13T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not make certain required communications to the issuer's audit committee, or equivalent, related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2814 PKF Littlejohn LLP 2020 United Kingdom 2022-05-13T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the issuer's audit committee, or equivalent, related to changes to significant risks initially identified and communicated to the audit committee equivalent, and the reasons for such changes. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2814 PKF Littlejohn LLP 2020 United Kingdom 2022-05-13T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In the two audits reviewed, the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 3221 Zia Masood Kiani & Co (Chartered Accountants) 2020 Pakistan 2022-05-13T00:00:00.000 Part I.B 1 AS 1220 In the three audits reviewed and in four other audits, the firm did not obtain the required engagement quality review. In these instances, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 3221 Zia Masood Kiani & Co (Chartered Accountants) 2020 Pakistan 2022-05-13T00:00:00.000 Part I.B 2 AS 1301 In the three audits reviewed, the firm did not make certain required communications to the issuer's audit committee, or equivalent, related to (1) the firm's evaluation of the issuer's ability to continue as a going concern; (2) an overview of the overall audit strategy; (3) the firm's evaluation of the quality of the issuer's financial reporting; and (4) a draft of the firm's audit report. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 3221 Zia Masood Kiani & Co (Chartered Accountants) 2020 Pakistan 2022-05-13T00:00:00.000 Part I.B 3 AS 2410 In the three audits reviewed, the firm did not make certain required communications to the issuer's audit committee, or equivalent, related to its evaluation of the issuer's identification of, accounting for, and disclosure of its relationships and transactions with related parties. In these instances, the firm was non-compliant with AS 2410, Related Parties. Triennially Inspected 3221 Zia Masood Kiani & Co (Chartered Accountants) 2020 Pakistan 2022-05-13T00:00:00.000 Part I.B 4 AS 2610 In two of the three audits reviewed, the firm did not perform inquiries of the predecessor auditor in determining whether to accept the engagement prior to accepting the engagement. In these instances, the firm was non-compliant with AS 2610, Initial Audits — Communications Between Predecessor and Successor Auditors. Triennially Inspected 3221 Zia Masood Kiani & Co (Chartered Accountants) 2020 Pakistan 2022-05-13T00:00:00.000 Part I.B 5 AS 3101 In one audit, the firm's audit report incorrectly stated the period covered by certain of the financial statements and contained inaccurate information for the year the firm began serving consecutively as the company's auditor. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 3221 Zia Masood Kiani & Co (Chartered Accountants) 2020 Pakistan 2022-05-13T00:00:00.000 Part I.B 6 PCAOB Rule 3211 In eight audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 3221 Zia Masood Kiani & Co (Chartered Accountants) 2020 Pakistan 2022-05-13T00:00:00.000 Part I.B 7 PCAOB Rule 3526 In the three audits reviewed, the firm did not provide the audit committee, or equivalent, the required independence communications. In these instances, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 3281 Marcelo de los Santos y Cia., S.C. 2020 Mexico 2022-05-13T00:00:00.000 Part I.B 1 AS 1205 In the audit reviewed, the firm's foreign affiliates had obtained letters of representation from management for certain of the issuer's non-Mexican components, but the firm, as the principal auditor, did not obtain, and review and retain, such letters. In this instance, the firm was non-compliant with AS 1205, Part of the Audit Performed by Other Independent Auditors. Triennially Inspected 3281 Marcelo de los Santos y Cia., S.C. 2020 Mexico 2022-05-13T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm's engagement letter to the issuer's audit committee incorrectly described the objective of the audit and certain of the responsibilities of the auditor. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 3281 Marcelo de los Santos y Cia., S.C. 2020 Mexico 2022-05-13T00:00:00.000 Part I.B 3 AS 1301 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) the significant risks identified through its risk assessment procedures; (2) the extent to which the firm planned to use the work of internal auditors; (3) the issuer's critical accounting policies, practices, and estimates; (4) the firm's evaluation of the quality of the issuer's financial reporting; and (5) corrected and uncorrected misstatements. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 3281 Marcelo de los Santos y Cia., S.C. 2020 Mexico 2022-05-13T00:00:00.000 Part I.B 4 AS 1301 In the audit reviewed, the firm did not make a required communication to the issuer's audit committee related to the management representation letter. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 3281 Marcelo de los Santos y Cia., S.C. 2020 Mexico 2022-05-13T00:00:00.000 Part I.B 4 AS 2805 In the audit reviewed, the firm did not make a required communication to the issuer's audit committee related to the management representation letter. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 3281 Marcelo de los Santos y Cia., S.C. 2020 Mexico 2022-05-13T00:00:00.000 Part I.B 5 PCAOB Rule 3211 In the audit reviewed and in the three other audits, the firm did not file its report on Form AP by the relevant deadline. In addition, in one other audit, the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 3444 MJF & Associates, APC 2020 United States 2022-05-13T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make a required communication to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 3444 MJF & Associates, APC 2020 United States 2022-05-13T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one audit, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 4054 Prager Metis CPAs LLP 2020 United States 2022-05-13T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the audit reviewed, the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 4054 Prager Metis CPAs LLP 2020 United States 2022-05-13T00:00:00.000 Part I.B 2 PCAOB Rule 3526 In the audit reviewed, the firm did not provide the audit committee equivalent the required independence communications. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 274 EisnerAmper LLP 2020 United States 2022-04-21T00:00:00.000 Part I.B 1 AS 1205 In one audit reviewed, the firm used the work of an other auditor and did not obtain, and review and retain, an engagement completion document from the other auditor. In this instance, the firm was non-compliant with AS 1205, Part of the Audit Performed by Other Independent Auditors. Triennially Inspected 274 EisnerAmper LLP 2020 United States 2022-04-21T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one of six audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 539 Clark Schaefer Hackett & Co. 2020 United States 2022-04-21T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one of two audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 611 McGovern Hurley LLP 2020 Canada 2022-04-21T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the audit reviewed and in one other audit, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1173 Dale Matheson Carr-Hilton LaBonte LLP 2020 Canada 2022-04-21T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one of two audits reviewed, and in one other audit, the firm's report on Form AP contained inaccurate information, such as the issuer name, issuer CIK number, or partner ID. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1272 S.R. Batliboi & Co. LLP 2020 India Ernst & Young Global Limited 2022-04-21T00:00:00.000 Part I.B 1 AS 1215 In one of three audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1272 S.R. Batliboi & Co. LLP 2020 India Ernst & Young Global Limited 2022-04-21T00:00:00.000 Part I.B 2 AS 3101 In one audit reviewed, the firm's audit report contained inaccurate information for the year the firm began serving consecutively as the company's auditor. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 2115 KPMG Assurance and Consulting Services LLP 2020 India KPMG International Cooperative 2022-04-21T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to the name and location of other accounting firms that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5395 Marcum Bernstein & Pinchuk LLP 2020 United States 2022-04-21T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one other audit, the firm did not file its report on Form AP by the relevant deadline. In an additional other audit, the firm's report on Form AP contained inaccurate information regarding the issuer name. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 5968 Olayinka Oyebola & Co (Chartered Accountants) 2020 Nigeria 2022-04-21T00:00:00.000 Part I.B 1 AS 1220 In the audit reviewed, the individual who performed the engagement quality review was an employee of the firm who was not a partner or an individual in an equivalent position. In this instance, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 5968 Olayinka Oyebola & Co (Chartered Accountants) 2020 Nigeria 2022-04-21T00:00:00.000 Part I.B 2 AS 1305 In the audit reviewed, the firm did not provide to management and the audit committee equivalent the required communications in writing of all material weaknesses identified during the audit. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 5968 Olayinka Oyebola & Co (Chartered Accountants) 2020 Nigeria 2022-04-21T00:00:00.000 Part I.B 3 AS 2415 In the audit reviewed, the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern but did not place it immediately following the opinion paragraph. In this instance, the firm was non-compliant with AS 2415, Consideration of an Entity's Ability to Continue as a Going Concern. Triennially Inspected 5968 Olayinka Oyebola & Co (Chartered Accountants) 2020 Nigeria 2022-04-21T00:00:00.000 Part I.B 4 AS 3101 In the audit reviewed, the firm's audit report stated that there were no critical audit matters, but the firm did not perform procedures to determine whether or not matters that were communicated, or required to be communicated, to the audit committee, and that relate to accounts or disclosures that are material to the financial statements, were critical audit matters. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report. Triennially Inspected 5968 Olayinka Oyebola & Co (Chartered Accountants) 2020 Nigeria 2022-04-21T00:00:00.000 Part I.B 5 AS 3101 In the audit reviewed, the firm did not include in the audit report the city and country from which the audit report was issued. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 5968 Olayinka Oyebola & Co (Chartered Accountants) 2020 Nigeria 2022-04-21T00:00:00.000 Part I.B 6 AS 3105 In the audit reviewed, the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 5968 Olayinka Oyebola & Co (Chartered Accountants) 2020 Nigeria 2022-04-21T00:00:00.000 Part I.B 7 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 5968 Olayinka Oyebola & Co (Chartered Accountants) 2020 Nigeria 2022-04-21T00:00:00.000 Part I.B 8 PCAOB Rule 3526 In the audit reviewed, the firm did not provide the audit committee equivalent the required independence communications. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 6359 Fontanella Associates LLC CPA & Consulting Firm 2020 United States 2022-04-21T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP by the relevant deadline and the firm's report on Form AP contained inaccurate information regarding the issuer CIK number. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6398 RH CPA 2020 United States 2022-04-21T00:00:00.000 Part I.B 1 AS 1301 In one of three audits reviewed, the firm did not make certain required communications to the issuer's audit committee, or equivalent, related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6398 RH CPA 2020 United States 2022-04-21T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one other audit, the firm did not file its report on Form AP by the relevant deadline. Triennially Inspected 6398 RH CPA 2020 United States 2022-04-21T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one of three audits reviewed, the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6398 RH CPA 2020 United States 2022-04-21T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one of three audits reviewed, the firm did not file its report on Form AP by the relevant deadline. Triennially Inspected 6413 ZH CPA, LLC 2020 United States 2022-04-21T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 86 Arnett Carbis Toothman LLP 2020 United States 2022-04-08T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 468 Rose, Snyder & Jacobs LLP 2020 United States 2022-04-08T00:00:00.000 Part I.B 1 AS 2201 In the audit reviewed, the firm did not communicate to management, in writing, all control deficiencies identified during the audit. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 468 Rose, Snyder & Jacobs LLP 2020 United States 2022-04-08T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one other audit, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 508 Lane Gorman Trubitt, LLC 2020 United States 2022-04-08T00:00:00.000 Part I.B 1 AS 3101 In the audit reviewed, the firm's audit report contained inaccurate information for the year the firm began serving consecutively as the company's auditor. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 508 Lane Gorman Trubitt, LLC 2020 United States 2022-04-08T00:00:00.000 Part I.B 2 AS 3101 In the audit reviewed, other than a matter that was communicated in the auditor's report as a critical audit matter, the firm did not perform procedures to determine whether or not other matters that were communicated to the audit committee, and that relate to accounts or disclosures that are material to the financial statements, were critical audit matters. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1263 Ernst & Young LLP 2020 Canada Ernst & Young Global Limited 2022-04-08T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one of three audits reviewed, the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting on Certain Audit Participants. Triennially Inspected 1316 Gaveglio Aparicio y Asociados S. Civil de R.L. 2020 Peru PricewaterhouseCoopers International Limited 2022-04-08T00:00:00.000 Part I.B 1 AS 1215 In one of three audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1316 Gaveglio Aparicio y Asociados S. Civil de R.L. 2020 Peru PricewaterhouseCoopers International Limited 2022-04-08T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one audit reviewed, the firm's report on Form AP contained inaccurate information regarding the audit report date. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1316 Gaveglio Aparicio y Asociados S. Civil de R.L. 2020 Peru PricewaterhouseCoopers International Limited 2022-04-08T00:00:00.000 Part I.B 3 PCAOB Rule 3526 In one audit reviewed, the firm did not provide the audit committee a required independence communication. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 2716 PLS CPA A Professional Corporation 2020 United States 2022-04-08T00:00:00.000 Part I.B 1 AS 1215 In one of two audits reviewed, the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the date the information was added, the name of the person who prepared the additional documentation, and the reason for adding it. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 2716 PLS CPA A Professional Corporation 2020 United States 2022-04-08T00:00:00.000 Part I.B 2 AS 1220 In one of two audits reviewed, the firm did not obtain the engagement quality reviewer's concurring approval of issuance of the audit report prior to its issuance. In this instance, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 2716 PLS CPA A Professional Corporation 2020 United States 2022-04-08T00:00:00.000 Part I.B 3 AS 1301 In the two audits reviewed, the firm did not make a required communication to the issuer's audit committee equivalent related to the firm's evaluation of the issuer's ability to continue as a going concern. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2716 PLS CPA A Professional Corporation 2020 United States 2022-04-08T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In one of two audits reviewed and in two other audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 5036 Assurance Dimensions 2020 United States 2022-04-08T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not communicate to the issuer's audit committee, or equivalent, all of the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5036 Assurance Dimensions 2020 United States 2022-04-08T00:00:00.000 Part I.B 2 AS 2201 In one audit reviewed, the firm did not include in its report on ICFR a disclosure regarding the exclusion of an acquired business from the scope of both management's assessment and the firm's audit of ICFR. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 5036 Assurance Dimensions 2020 United States 2022-04-08T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In the two audits reviewed, the firm's report on Form AP omitted information related to the participation in the audit by other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6143 BD & Company, Inc. 2020 United States 2022-04-08T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6237 AJ Robbins CPA LLC 2020 United States 2022-04-08T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not make certain required communications to the issuer's audit committee, or equivalent, related to (1) the significant risks identified through its risk assessment procedures and (2) its evaluation of the quality of the company's financial reporting. In addition, in the two audits reviewed, the firm did not make certain required communications to the issuer's audit committee, or equivalent, until after the issuance of the auditor's report. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6237 AJ Robbins CPA LLC 2020 United States 2022-04-08T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the issuer's audit committee equivalent related to (1) the firm's evaluation of the issuer's ability to continue as a going concern and (2) corrected misstatements. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6237 AJ Robbins CPA LLC 2020 United States 2022-04-08T00:00:00.000 Part I.B 3 AS 1301 In one other audit, the firm did not establish an understanding of the terms of the audit engagement with the audit committee, record such understanding in an engagement letter, and provide the engagement letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6237 AJ Robbins CPA LLC 2020 United States 2022-04-08T00:00:00.000 Part I.B 4 AS 1301 In one of two audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6237 AJ Robbins CPA LLC 2020 United States 2022-04-08T00:00:00.000 Part I.B 4 AS 2805 In one of two audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 6237 AJ Robbins CPA LLC 2020 United States 2022-04-08T00:00:00.000 Part I.B 5 AS 3101 In one of two audits reviewed and in one other audit, the firm did not place the Basis for Opinion section as the second section of its audit report. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6237 AJ Robbins CPA LLC 2020 United States 2022-04-08T00:00:00.000 Part I.B 6 PCAOB Rule 3211 In four other audits, the firm did not file its report on Form AP by the relevant deadline. In addition, in one of two audits reviewed and in two other audits, the firm's report on Form AP contained inaccurate information regarding the name of the engagement partner or audit report date. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6237 AJ Robbins CPA LLC 2020 United States 2022-04-08T00:00:00.000 Part I.B 6 PCAOB Rule 3211 In four other audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6237 AJ Robbins CPA LLC 2020 United States 2022-04-08T00:00:00.000 Part I.B 6 PCAOB Rule 3211 In one of two audits reviewed and in two other audits, the firm's report on Form AP contained inaccurate information regarding the name of the engagement partner or audit report date. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 542 Boulay PLLP 2020 United States 2022-03-24T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 542 Boulay PLLP 2020 United States 2022-03-24T00:00:00.000 Part I.B 1 AS 2805 In one of two audits reviewed, the firm did not provide a copy of the management representation letter to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 542 Boulay PLLP 2020 United States 2022-03-24T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one of two audits reviewed and in 12 other audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 542 Boulay PLLP 2020 United States 2022-03-24T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In four other audits, the firm's report on Form AP contained inaccurate information, such as the issuer CIK number or partner name. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1823 Herbein + Company, Inc. 2020 United States 2022-03-24T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make a required communication to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1823 Herbein + Company, Inc. 2020 United States 2022-03-24T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In the audit reviewed, the firm's report on Form AP contained inaccurate information regarding the issuer's name. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2226 Warren Averett, LLC 2020 United States 2022-03-24T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one of two audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 3083 ASA & Associates LLP 2020 India 2022-03-24T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one of two audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 3488 AGL CPA Group, LLC 2020 United States 2022-03-24T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 3488 AGL CPA Group, LLC 2020 United States 2022-03-24T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not communicate to the issuer's audit committee changes it identified to certain significant risks that were initially identified and communicated to the audit committee and the reasons for such changes. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5686 Kirtane & Pandit LLP 2020 India 2022-03-24T00:00:00.000 Part I.B 1 AS 1220 In the audit reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer. In this instance, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 5686 Kirtane & Pandit LLP 2020 India 2022-03-24T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not make any of the required communications to the issuer's audit committee equivalent. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5686 Kirtane & Pandit LLP 2020 India 2022-03-24T00:00:00.000 Part I.B 3 AS 3101 In the audit reviewed, the firm's audit report did not include numerous required elements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 5686 Kirtane & Pandit LLP 2020 India 2022-03-24T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In the audit reviewed, the firm did not file one or more reports on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 5686 Kirtane & Pandit LLP 2020 India 2022-03-24T00:00:00.000 Part I.B 5 PCAOB Rule 3526 In the audit reviewed, the firm did not provide the audit committee equivalent the required independence communications. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 6117 Heaton & Company, PLLC 2020 United States 2022-03-24T00:00:00.000 Part I.B 1 AS 1215 In one of six audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6117 Heaton & Company, PLLC 2020 United States 2022-03-24T00:00:00.000 Part I.B 2 AS 1220 In one of six audits reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer, including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In this instance, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 6117 Heaton & Company, PLLC 2020 United States 2022-03-24T00:00:00.000 Part I.B 3 AS 1301 In one of six audits reviewed, the firm did not make certain required communications to the issuer's audit committee equivalent related to (1) the firm's evaluation of the issuer's ability to continue as a going concern and (2) the firm's evaluation of the quality of the issuer's financial reporting. In this instance, the firm was non-complaint with AS 1301, Communications with Audit Committees. Triennially Inspected 6117 Heaton & Company, PLLC 2020 United States 2022-03-24T00:00:00.000 Part I.B 3 AS 1301 In one of six audits reviewed, the firm did not communicate to the issuer's audit committee equivalent the results of the audit prior to the issuance of the auditor's report. In this instance, the firm was non-complaint with AS 1301, Communications with Audit Committees. Triennially Inspected 6117 Heaton & Company, PLLC 2020 United States 2022-03-24T00:00:00.000 Part I.B 4 AS 1301 In one of six audits reviewed, the firm did not make any of the required communications to the issuer's audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 6117 Heaton & Company, PLLC 2020 United States 2022-03-24T00:00:00.000 Part I.B 5 AS 1305 In two of six audits reviewed, the firm did not provide to the audit committee, or equivalent, the required communications in writing of all material weaknesses identified during the audit. In these instances, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 6117 Heaton & Company, PLLC 2020 United States 2022-03-24T00:00:00.000 Part I.B 6 AS 3101 In one of six audits reviewed, the firm's audit report did not include a statement indicating that the financial statements included the related notes. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6117 Heaton & Company, PLLC 2020 United States 2022-03-24T00:00:00.000 Part I.B 7 PCAOB Rule 3211 In two of six audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 229 Daszkal Bolton LLP 2020 United States 2022-03-10T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not establish an understanding of the terms of the audit engagement with the audit committee, record such understanding in an engagement letter, and provide the engagement letter to the audit committee. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 229 Daszkal Bolton LLP 2020 United States 2022-03-10T00:00:00.000 Part I.B 2 AS 3101 In one audit, the firm's audit report contained inaccurate information for the year the firm began serving consecutively as the company's auditor. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 286 Eide Bailly LLP 2020 United States 2022-03-10T00:00:00.000 Part I.B 1 AS 3101 In both audits reviewed, and in eight other audits, the firm's audit reports contained inaccurate information for the year the firm began serving consecutively as the company's auditor. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 445 Tait, Weller & Baker, LLP 2020 United States 2022-03-10T00:00:00.000 Part I.B 1 AS 3101 In one audit, the firm's audit report contained inaccurate information for the year the firm began serving consecutively as the company's auditor. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 711 Friedman LLP 2020 United States 2022-03-10T00:00:00.000 Part I.B 1 AS 3101 In one of seven audits reviewed, the firm's audit report contained inaccurate information for the year the firm began serving consecutively as the company's auditor. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 711 Friedman LLP 2020 United States 2022-03-10T00:00:00.000 Part I.B 2 AS 3101 In one audit, other than matters that were communicated in the audit report as critical audit matters, the firm did not perform procedures to determine whether or not other matters that were communicated to the audit committee, and that relate to accounts or disclosures that are material to the financial statements, were critical audit matters. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 1070 Deloitte Touche Tohmatsu 2020 Australia Deloitte Touche Tohmatsu Limited 2022-03-10T00:00:00.000 Part I.B 1 AS 1215 In one of two audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1177 Hay & Watson 2020 Canada 2022-03-10T00:00:00.000 Part I.B 1 AS 1215 In the audit reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1177 Hay & Watson 2020 Canada 2022-03-10T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1177 Hay & Watson 2020 Canada 2022-03-10T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1177 Hay & Watson 2020 Canada 2022-03-10T00:00:00.000 Part I.B 4 PCAOB Rule 3526 In the audit reviewed, the firm's independence communications with the audit committee inaccurately described the professional standards related to required communications. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 1288 WDM Chartered Professional Accountants 2020 Canada 2022-03-10T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee equivalent related to (a) critical accounting policies and practices; (b) critical accounting estimates; and (c) qualitative aspects of significant accounting policies and practices. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1288 WDM Chartered Professional Accountants 2020 Canada 2022-03-10T00:00:00.000 Part I.B 2 AS 2415 In the audit reviewed, the firm included in its audit report an explanatory paragraph intended to describe substantial doubt about the issuer's ability to continue as a going concern, but did not place it immediately following the opinion paragraph and did not include the phrase "substantial doubt." In this instance, the firm was non-compliant with AS 2415, Consideration of an Entity's Ability to Continue as a Going Concern. Triennially Inspected 1288 WDM Chartered Professional Accountants 2020 Canada 2022-03-10T00:00:00.000 Part I.B 3 AS 3101 In the audit reviewed, the firm's audit report did not include numerous required elements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1288 WDM Chartered Professional Accountants 2020 Canada 2022-03-10T00:00:00.000 Part I.B 4 AS 3105 In the audit reviewed, the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 5828 SRCO Professional Corporation 2020 Canada 2022-03-10T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the issuer's audit committee related to uncorrected misstatements. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5828 SRCO Professional Corporation 2020 Canada 2022-03-10T00:00:00.000 Part I.B 2 AS 1301 In both audits reviewed, the firm did not make certain required communications to the issuer's audit committee, or equivalent, related to firm's evaluation of the quality of the issuer's financial reporting. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5828 SRCO Professional Corporation 2020 Canada 2022-03-10T00:00:00.000 Part I.B 3 AS 2410 In both audits reviewed, the firm did not make certain required communications to the issuer's audit committee, or equivalent, related to its evaluation of the issuer's identification of, accounting for, and disclosure of its relationships and transactions with related parties. In these instances, the firm was non-compliant with AS 2410, Related Parties. Triennially Inspected 5828 SRCO Professional Corporation 2020 Canada 2022-03-10T00:00:00.000 Part I.B 4 AS 3101 In one of two audits reviewed, the firm's audit report contained inaccurate information for the year the firm began serving consecutively as the company's auditor. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 5828 SRCO Professional Corporation 2020 Canada 2022-03-10T00:00:00.000 Part I.B 5 PCAOB Rule 3211 In five audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 76 Turner, Stone & Company, L.L.P. 2020 United States 2022-02-28T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In three other audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 232 Ferlita, Walsh, Gonzalez & Rodriguez, P.A. 2020 United States 2022-02-28T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) the significant risks identified through its risk assessment procedures and (2) corrected misstatements. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 232 Ferlita, Walsh, Gonzalez & Rodriguez, P.A. 2020 United States 2022-02-28T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In the audit reviewed, the firm's report on Form AP omitted the issuer's CIK number. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 344 Wipfli LLP 2020 United States 2022-02-28T00:00:00.000 Part I.B 1 AS 3101 In two of three audits reviewed and in nine other audits, the firm's audit report contained inaccurate information for the year the firm began serving consecutively as the company's auditor. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 344 Wipfli LLP 2020 United States 2022-02-28T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one of three audits reviewed and in four other audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 552 BBD, LLP 2020 United States 2022-02-28T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one of seven audits reviewed and in one other audit, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1245 Salles, Sáinz - Grant Thornton, S.C. 2020 Mexico Grant Thornton International Limited 2022-02-28T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make certain required communications to the audit committee equivalent related to (1) the significant risks identified through its risk assessment procedures; (2) an overview of the overall audit strategy; (3) the results of the audit; and (4) the firm's evaluation of the quality of the financial reporting. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1245 Salles, Sáinz - Grant Thornton, S.C. 2020 Mexico Grant Thornton International Limited 2022-02-28T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the audit committee equivalent related to the management representation letter. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 1245 Salles, Sáinz - Grant Thornton, S.C. 2020 Mexico Grant Thornton International Limited 2022-02-28T00:00:00.000 Part I.B 2 AS 2805 In one of two audits reviewed, the firm did not make a required communication to the audit committee equivalent related to the management representation letter. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 1245 Salles, Sáinz - Grant Thornton, S.C. 2020 Mexico Grant Thornton International Limited 2022-02-28T00:00:00.000 Part I.B 3 PCAOB Rule 3526 In one of two audits reviewed, the firm did not provide the audit committee equivalent the required independence communications. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 1308 PricewaterhouseCoopers Incorporated 2020 South Africa PricewaterhouseCoopers International Limited 2022-02-28T00:00:00.000 Part I.B 1 AS 3101 In one of two audits reviewed, the firm's audit report contained inaccurate information for the year the firm began serving consecutively as the company's auditor. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 2136 Mazars LLP 2020 Singapore 2022-02-28T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one audit reviewed and in one other audit, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2136 Mazars LLP 2020 Singapore 2022-02-28T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one audit reviewed and in one other audit, the firm did not file its report on Form AP by the relevant deadline. In addition, the firm's report on Form AP for the audit reviewed contained inaccurate information related to participation in the audit by other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 5837 Hall & Company Certified Public Accountants & Consultants, Inc. 2020 United States 2022-02-28T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the management representation letter. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 5837 Hall & Company Certified Public Accountants & Consultants, Inc. 2020 United States 2022-02-28T00:00:00.000 Part I.B 1 AS 2805 In one of two audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the management representation letter. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2805, Management Representations. Triennially Inspected 148 Sutton Frost Cary LLP 2020 United States 2022-02-10T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the two audits reviewed, the firm did not file its report on Form AP by the relevant deadline, and only filed a single Form AP although the firm issued separate audit reports. In addition, the firm's report on Form AP contained inaccurate information regarding the issuer name. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 361 Rotenberg Meril Solomon Bertiger & Guttilla, P.C. 2020 United States 2022-02-10T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 447 Castaing, Hussey & Lolan, LLC 2020 United States 2022-02-10T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 447 Castaing, Hussey & Lolan, LLC 2020 United States 2022-02-10T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one of two audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 557 Mengel, Metzger, Barr & Co. LLP 2020 United States 2022-02-10T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the audit reviewed and in five other audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 557 Mengel, Metzger, Barr & Co. LLP 2020 United States 2022-02-10T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In the audit reviewed and in three other audits, the firm's report on Form AP contained inaccurate information regarding the issuer name. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 577 Stowe & Degon LLC 2020 United States 2022-02-10T00:00:00.000 Part I.B 1 AS 3105 In one of four audits reviewed, the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 577 Stowe & Degon LLC 2020 United States 2022-02-10T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In three of four audits reviewed and in one other audit, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 715 Vasquez & Company LLP 2020 United States 2022-02-10T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 837 Wolinetz, Lafazan & Company, CPA's, P.C. 2020 United States 2022-02-10T00:00:00.000 Part I.B 1 AS 1215 In the two audits reviewed, the firm did not include all of the required information in its engagement completion document. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 2485 Simon & Edward, LLP 2020 United States 2022-02-10T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one audit, the firm's report on Form AP contained inaccurate information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2538 Whittlesey PC 2020 United States 2022-02-10T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 5383 Suttle & Stalnaker, PLLC 2020 United States 2022-02-10T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make a required communication to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5383 Suttle & Stalnaker, PLLC 2020 United States 2022-02-10T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 170 KMJ Corbin & Company LLP 2020 United States 2022-01-27T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one other audit, the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 212 Doeren Mayhew 2020 United States 2022-01-27T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make a required communication to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 262 Johnson Lambert LLP 2020 United States 2022-01-27T00:00:00.000 Part I.B 1 PCAOB Rule 3526 In the audit reviewed, the firm's independence communications with the audit committee inaccurately described the professional standards related to required communications. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 525 Reilly, Penner & Benton LLP 2020 United States 2022-01-27T00:00:00.000 Part I.B 1 AS 1301 In the three audits reviewed, the firm did not make a required communication to the issuer's audit committee, or equivalent, related to the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 709 Marks Paneth LLP 2020 United States 2022-01-27T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make a required communication to the issuer's audit committee related to the significant risk identified through its risk assessment procedures. In addition, the firm did not communicate an overview of the overall audit strategy to one of the audit committee members. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 805 Insero & Co. CPAs, LLP 2020 United States 2022-01-27T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not make a required communication to the issuer's audit committee, or equivalent, related to the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 869 McConnell & Jones, LLP 2020 United States 2022-01-27T00:00:00.000 Part I.B 1 AS 1215 In the two audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 921 Horowitz & Ullmann, P.C. 2020 United States 2022-01-27T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the audit reviewed and in two other audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2297 SC&H Attest Services, P.C. 2020 United States 2022-01-27T00:00:00.000 Part I.B 1 AS 1220 In the audit reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer, including evidence that the engagement quality reviewer evaluated the engagement team's responses to the significant risks identified. In this instance, the documentation of the engagement quality review was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 1054 De Visser Gray LLP 2019 Canada 2022-01-20T00:00:00.000 Part I.B 1 AS 1215 In one of two audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1054 De Visser Gray LLP 2019 Canada 2022-01-20T00:00:00.000 Part I.B 2 AS 1301 In the two audits reviewed, the firm did not make certain required communications to the issuer's audit committee, or equivalent, related to (1) the issuer's accounting policies and practices, estimates, and significant unusual transactions, (2) the firm's evaluation of the quality of the issuer's financial reporting, and (3) the firm's evaluation of the issuer's ability to continue as a going concern. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1054 De Visser Gray LLP 2019 Canada 2022-01-20T00:00:00.000 Part I.B 3 AS 3105 In one of two audits reviewed, the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 1054 De Visser Gray LLP 2019 Canada 2022-01-20T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In one of two audits reviewed, the firm's report on Form AP contained inaccurate information, such as the engagement partner's name and Partner ID. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1054 De Visser Gray LLP 2019 Canada 2022-01-20T00:00:00.000 Part I.B 5 PCAOB Rule 3211 In the only audit reviewed where one or more other accounting firms participated in the firm's audit, the firm's report on Form AP omitted information related to the participation in the audit by other accounting firms. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1054 De Visser Gray LLP 2019 Canada 2022-01-20T00:00:00.000 Part I.B 6 PCAOB Rule 3211 In one other audit, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 49 RSM US LLP 2020 United States 2021-12-16T00:00:00.000 Part I.B 1 AS 1301 In one of five audits reviewed, the firm did not make certain required communications to the issuer’s audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 659 Moss Adams LLP 2020 United States 2021-12-16T00:00:00.000 Part I.B 1 AS 3105 In one of seven audits reviewed, the firm’s audit report did not include explanatory language regarding ICFR. In this instance, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Annually Inspected 688 Marcum LLP 2020 United States 2021-12-16T00:00:00.000 Part I.B 1 AS 1301 In one audit reviewed, the firm did not make a required communication to the issuer’s audit committee related to the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 688 Marcum LLP 2020 United States 2021-12-16T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one of 14 audits reviewed and in 13 other audits, the firm did not file one or more reports on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 34 Deloitte & Touche LLP 2020 United States Deloitte Touche Tohmatsu Limited 2021-09-30T00:00:00.000 Part I.B 1 AS 1215 In five of 53 audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 34 Deloitte & Touche LLP 2020 United States Deloitte Touche Tohmatsu Limited 2021-09-30T00:00:00.000 Part I.B 2 AS 1301 In two of 34 audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the issuer's critical accounting policies and practices or critical accounting estimates. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 34 Deloitte & Touche LLP 2020 United States Deloitte Touche Tohmatsu Limited 2021-09-30T00:00:00.000 Part I.B 3 AS 3101 In 12 of 34 audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures one or more matters that were communicated, or required to be communicated, to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Annually Inspected 42 Ernst & Young LLP 2020 United States Ernst & Young Global Limited 2021-09-30T00:00:00.000 Part I.B 1 AS 1301 In one of 10 audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the basis for its conclusion that substantial doubt about the issuer's ability to continue as a going concern was alleviated, including elements it identified within management's plans that were significant to overcoming the adverse effects of the conditions and events. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 42 Ernst & Young LLP 2020 United States Ernst & Young Global Limited 2021-09-30T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one of 14 audits reviewed, the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 185 KPMG LLP 2020 United States KPMG International Cooperative 2021-09-30T00:00:00.000 Part I.B 1 AS 3101 In five of 39 audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures one or more matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Annually Inspected 185 KPMG LLP 2020 United States KPMG International Cooperative 2021-09-30T00:00:00.000 Part I.B 2 PCAOB Rule 3524 In one of 10 audits reviewed, the firm did not describe, in writing, to the audit committee the fee structure for certain permissible tax services. Further, for certain of these tax services, the firm did not document the substance of its discussion with the audit committee. In this instance, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre-approval of Certain Tax Services. Annually Inspected 238 PricewaterhouseCoopers LLP 2020 United States PricewaterhouseCoopers International Limited 2021-09-30T00:00:00.000 Part I.B 1 AS 1215 In one of 52 audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS1215, Audit Documentation. Annually Inspected 238 PricewaterhouseCoopers LLP 2020 United States PricewaterhouseCoopers International Limited 2021-09-30T00:00:00.000 Part I.B 2 AS 1301 In four of 17 audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to the names, locations, and planned responsibilities of other accounting firms that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS1301, Communications with Audit Committees. Annually Inspected 238 PricewaterhouseCoopers LLP 2020 United States PricewaterhouseCoopers International Limited 2021-09-30T00:00:00.000 Part I.B 3 AS 3101 In four of 46 audits reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures one or more matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. These instances of non-compliance do not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Annually Inspected 238 PricewaterhouseCoopers LLP 2020 United States PricewaterhouseCoopers International Limited 2021-09-30T00:00:00.000 Part I.B 4 AS 3101 In two of 46 audits reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 238 PricewaterhouseCoopers LLP 2020 United States PricewaterhouseCoopers International Limited 2021-09-30T00:00:00.000 Part I.B 5 PCAOB Rule 3211 In five of 16 audits reviewed, the firm's report on Form AP either contained inaccurate information or omitted information related to the participation in the audit by certain other accounting firms. In one additional audit reviewed, the firm's report on Form AP contained inaccurate information regarding the issuer's name and CIK number. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 238 PricewaterhouseCoopers LLP 2020 United States PricewaterhouseCoopers International Limited 2021-09-30T00:00:00.000 Part I.B 6 PCAOB Rule 3524 In one of 14 audits reviewed, the firm's required written communications to the audit committee when seeking pre-approval of certain tax services were insufficient because the firm did not include a description of the nature and scope of these services. In this instance, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre-approval of Certain Tax Services. Annually Inspected 243 BDO USA, LLP 2020 United States BDO International Limited 2021-09-30T00:00:00.000 Part I.B 1 AS 1215 In two of 24 audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 243 BDO USA, LLP 2020 United States BDO International Limited 2021-09-30T00:00:00.000 Part I.B 2 AS 1301 In six of 12 audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to the names, locations, and planned responsibilities of other independent public accounting firms that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 243 BDO USA, LLP 2020 United States BDO International Limited 2021-09-30T00:00:00.000 Part I.B 3 AS 2201 In one of 17 audits reviewed, the firm's audit report on the issuer's financial statements included incorrect language related to the audit of the issuer's ICFR. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 243 BDO USA, LLP 2020 United States BDO International Limited 2021-09-30T00:00:00.000 Part I.B 4 AS 2201 In four of 17 audits reviewed, the firm did not communicate to management, in writing, all deficiencies in ICFR identified during the audit prior to the issuance of its audit report. In these instances, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 243 BDO USA, LLP 2020 United States BDO International Limited 2021-09-30T00:00:00.000 Part I.B 5 PCAOB Rule 3211 In two of 12 audits reviewed, the firm's report on Form AP omitted information related to the participation in the audit by certain other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 243 BDO USA, LLP 2020 United States BDO International Limited 2021-09-30T00:00:00.000 Part I.B 6 PCAOB Rule 3211 In one of 12 audits reviewed, the firm did not document the computation of total audit hours it used in its report on Form AP. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 248 Grant Thornton LLP 2020 United States Grant Thornton International Limited 2021-09-30T00:00:00.000 Part I.B 1 AS 3101 In two of 15 audits reviewed, the firm's communication of a critical audit matter in the audit report included language that was inconsistent with information in the firm's audit documentation. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 248 Grant Thornton LLP 2020 United States Grant Thornton International Limited 2021-09-30T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one of 11 audits reviewed, the firm's report on Form AP omitted information related to the participation in the audit by certain other accounting firms. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 596 CohnReznick LLP 2019 United States 2021-09-30T00:00:00.000 Part I.B 1 AS 2610 In one other audit, the firm did not perform inquiries of the predecessor auditor in determining whether to accept the engagement. In this instance, the firm was non-compliant with AS 2610, Initial Audits-Communications Between Predecessor and Successor Auditors. Triennially Inspected 1377 Castillo Miranda y Compañía, S.C. 2019 Mexico BDO International Limited 2021-09-30T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed where the firm was the principal auditor, the firm did not make certain required communications to the issuer's audit committee related to (1) the management representation letter and (2) the name, location, and planned responsibilities of an other independent public accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees and AS 2805, Management Representations. Triennially Inspected 1377 Castillo Miranda y Compañía, S.C. 2019 Mexico BDO International Limited 2021-09-30T00:00:00.000 Part I.B 1 AS 2805 In the audit reviewed where the firm was the principal auditor, the firm did not make certain required communications to the issuer's audit committee related to (1) the management representation letter and (2) the name, location, and planned responsibilities of an other independent public accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees and AS 2805, Management Representations. Triennially Inspected 1377 Castillo Miranda y Compañía, S.C. 2019 Mexico BDO International Limited 2021-09-30T00:00:00.000 Part I.B 2 AS 3101 In the audit reviewed where the firm was the principal auditor, the firm's audit report did not include numerous required elements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 1377 Castillo Miranda y Compañía, S.C. 2019 Mexico BDO International Limited 2021-09-30T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In the audit reviewed where the firm was the principal auditor, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1930 MNP LLP 2019 Canada 2021-09-30T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one of three audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1930 MNP LLP 2019 Canada 2021-09-30T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one of two audits reviewed where one or more other accounting firms participated in the firm's audit, the firm incorrectly computed total audit hours. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1930 MNP LLP 2019 Canada 2021-09-30T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one of two audits reviewed where one or more other accounting firms participated in the firm's audit, the firm's report on Form AP omitted information related to the participation in the audit by one other accounting firm. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 100 WithumSmith+Brown, PC 2019 United States 2021-09-21T00:00:00.000 Part I.B 1 PCAOB Rule 3524 In one of six audits reviewed, the firm did not make the required written communications to the audit committee regarding the scope and fee structure of tax services provided by the firm. In this instance, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre Approval of Certain Tax Services. Triennially Inspected 549 Zwick and Banyai, PLLC 2019 United States 2021-09-21T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) all of the significant risks identified through its risk assessment procedures and (2) the name, location, and planned responsibilities of an other accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 686 BKD, LLP 2019 United States 2021-09-21T00:00:00.000 Part I.B 1 AS 1301 In six of seven audits reviewed, the firm did not communicate to the issuer's audit committee, or equivalent, all of the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 686 BKD, LLP 2019 United States 2021-09-21T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In the audit reviewed where one or more other accounting firms participated in the firm's audit, the firm's report on Form AP omitted information related to the participation in the audit by other accounting firms. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 822 Michael T. Studer CPA P.C. 2019 United States 2021-09-21T00:00:00.000 Part I.B 1 AS 1215 In two of three audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 822 Michael T. Studer CPA P.C. 2019 United States 2021-09-21T00:00:00.000 Part I.B 2 AS 1220 In one of three audits reviewed, the firm did not obtain the engagement quality reviewer's concurring approval of issuance of the audit report prior to its issuance. In this instance, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 822 Michael T. Studer CPA P.C. 2019 United States 2021-09-21T00:00:00.000 Part I.B 3 AS 1301 In the three audits reviewed, the firm did not communicate to the issuer's audit committee, or equivalent, all of the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 822 Michael T. Studer CPA P.C. 2019 United States 2021-09-21T00:00:00.000 Part I.B 3 AS 1301 In the three audits reviewed, the firm did not communicate to the issuer's audit committee, or equivalent, all of the significant risks identified through its risk assessment procedures. In two of three audits reviewed, the firm also did not make required communications to the issuer's audit committee, or equivalent, regarding matters relating to the firm's evaluation of the issuer's ability to continue as a going concern prior to the issuance of the auditor's report. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1185 Ziv Haft Certified Public Accountants (Isr.) 2019 Israel BDO International Limited 2021-09-21T00:00:00.000 Part I.B 1 AS 3105 In one audit, the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 3211 Grant Thornton Audit and Accounting Limited (Dubai Branch) 2019 United Arab Emirates Grant Thornton International Limited 2021-09-21T00:00:00.000 Part I.B 1 PCAOB Rule 2100 At the time the firm played a role in the two audits reviewed, the firm had not filed a Form 4 to succeed to the registration status of an acquired registered firm. In this instance, the firm was non-compliant with PCAOB Rule 2109(a), which governs the timeliness of Form 4 filings. Triennially Inspected 5732 Spiegel Accountancy Corp 2019 United States 2021-09-21T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee equivalent related to (1) the significant risks identified through its risk assessment procedures, (2) an overview of the overall audit strategy, and (3) the results of the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5732 Spiegel Accountancy Corp 2019 United States 2021-09-21T00:00:00.000 Part I.B 2 AS 3101 In the audit reviewed, the engagement team performed procedures to determine whether or not matters were critical audit matters but did not include in those procedures one or more matters that were communicated to the issuer's audit committee and that related to accounts or disclosures that were material to the financial statements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that other critical audit matters should have been communicated in the auditor's report. Triennially Inspected 5732 Spiegel Accountancy Corp 2019 United States 2021-09-21T00:00:00.000 Part I.B 3 AS 3101 In the audit reviewed, the firm's communication of critical audit matters in the audit report did not describe for one or more matters (1) the principal considerations that led the firm to determine that the matter was a critical audit matter and/or (2) how each of the critical audit matters was addressed in the audit. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 5732 Spiegel Accountancy Corp 2019 United States 2021-09-21T00:00:00.000 Part I.B 4 AS 2415 In the audit reviewed, although the firm had concluded that there was substantial doubt about the issuer's ability to continue as a going concern, the firm did not include in the audit report a related explanatory paragraph, with a cross-reference in or to the critical audit matters section of the auditor's report. In this instance, the firm was non-compliant with AS 2415, Consideration of an Entity's Ability to Continue as a Going Concern, and AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 5732 Spiegel Accountancy Corp 2019 United States 2021-09-21T00:00:00.000 Part I.B 4 AS 3101 In the audit reviewed, although the firm had concluded that there was substantial doubt about the issuer's ability to continue as a going concern, the firm did not include in the audit report a related explanatory paragraph, with a cross-reference in or to the critical audit matters section of the auditor's report. In this instance, the firm was non-compliant with AS 2415, Consideration of an Entity's Ability to Continue as a Going Concern, and AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 5732 Spiegel Accountancy Corp 2019 United States 2021-09-21T00:00:00.000 Part I.B 5 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 5732 Spiegel Accountancy Corp 2019 United States 2021-09-21T00:00:00.000 Part I.B 6 PCAOB Rule 3526 In the audit reviewed, the firm did not provide the audit committee equivalent the required independence communications. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communications with Audit Committees Concerning Independence. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2019 United States 2021-09-21T00:00:00.000 Part I.B 1 AS 1215 In the audit reviewed, the firm did not include all of the required information in its engagement completion document. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2019 United States 2021-09-21T00:00:00.000 Part I.B 2 AS 1220 In the audit reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer. In this instance, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2019 United States 2021-09-21T00:00:00.000 Part I.B 3 AS 1301 In the audit reviewed, the firm did not make certain required communications to the audit committee equivalent related to (1) the significant risks identified through its risk assessment procedures; (2) significant unusual transactions; (3) corrected misstatements, including the implications that such corrected misstatements might have had on the issuer's financial reporting process; and (4) the firm's evaluation of the issuer's ability to continue as a going concern. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2019 United States 2021-09-21T00:00:00.000 Part I.B 4 AS 2415 In the audit reviewed, the firm included in its audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern, but did not place it immediately following the opinion paragraph and did not include an appropriate title. In this instance, the firm was non-compliant with AS 2415, Consideration of an Entity's Ability to Continue as a Going Concern. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2019 United States 2021-09-21T00:00:00.000 Part I.B 5 AS 3101 In the audit reviewed, the firm's audit report stated that there were no critical audit matters, but the firm did not perform procedures to determine whether or not matters that were communicated, or required to be communicated, to the audit committee, and that relate to accounts or disclosures that are material to the financial statements, were critical audit matters. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. This instance of non-compliance does not necessarily mean that critical audit matters should have been communicated in the auditor's report. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2019 United States 2021-09-21T00:00:00.000 Part I.B 6 AS 3101 In the audit reviewed, the firm's audit report contained introductory language for a report with critical audit matters even though the audit report stated that there were no critical audit matters. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2019 United States 2021-09-21T00:00:00.000 Part I.B 7 AS 3105 In the audit reviewed, the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 6235 Dylan Floyd Accounting & Consulting 2019 United States 2021-09-21T00:00:00.000 Part I.B 8 PCAOB Rule 3211 In the audit reviewed and in three other audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6283 Wang Certified Public Accountant, P.C. 2019 United States 2021-09-21T00:00:00.000 Part I.B 1 AS 1215 In the audit reviewed, the firm did not prepare an engagement completion document. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 6283 Wang Certified Public Accountant, P.C. 2019 United States 2021-09-21T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) the significant risks identified through its risk assessment procedures; (2) an overview of the overall audit strategy, including timing of the audit; and (3) the results of the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6283 Wang Certified Public Accountant, P.C. 2019 United States 2021-09-21T00:00:00.000 Part I.B 3 PCAOB Rule 3526 In the audit reviewed, the firm did not provide the audit committee the required independence communications. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 1212 K. R. Margetson Ltd. 2019 Canada 2021-09-17T00:00:00.000 Part I.B 1 AS 1301 In the three audits reviewed, the firm did not make certain required communications to the issuer's audit committee, or equivalent, related to (1) the significant risks identified through its risk assessment procedures and (2) an overview of the overall audit strategy. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1212 K. R. Margetson Ltd. 2019 Canada 2021-09-17T00:00:00.000 Part I.B 2 AS 2415 In the three audits reviewed, the firm included in the audit report an explanatory paragraph describing substantial doubt about the issuer's ability to continue as a going concern, but did not place it immediately following the opinion paragraph and did not include an appropriate title. In these instances, the firm was non-compliant with AS 2415, Consideration of an Entity's Ability to Continue as a Going Concern. Triennially Inspected 1212 K. R. Margetson Ltd. 2019 Canada 2021-09-17T00:00:00.000 Part I.B 3 AS 3101 In two of three audits reviewed, the firm's audit report did not include numerous required elements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion, and AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances Triennially Inspected 1212 K. R. Margetson Ltd. 2019 Canada 2021-09-17T00:00:00.000 Part I.B 3 AS 3105 In two of three audits reviewed, the firm's audit report did not include numerous required elements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion, and AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances Triennially Inspected 1212 K. R. Margetson Ltd. 2019 Canada 2021-09-17T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In two of three audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1212 K. R. Margetson Ltd. 2019 Canada 2021-09-17T00:00:00.000 Part I.B 5 PCAOB Rule 3526 In one of three audits reviewed, the firm did not provide the audit committee equivalent the required independence communications prior to accepting the audit. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 1524 Manning Elliott LLP 2019 Canada 2021-09-17T00:00:00.000 Part I.B 1 AS 3101 In one of two audits reviewed, the firm's audit report did not include numerous required elements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion, and AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 1524 Manning Elliott LLP 2019 Canada 2021-09-17T00:00:00.000 Part I.B 1 AS 3105 In one of two audits reviewed, the firm's audit report did not include numerous required elements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion, and AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 1524 Manning Elliott LLP 2019 Canada 2021-09-17T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one of two audits reviewed and in four other audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 3312 Saturna Group Chartered Professional Accountants LLP 2019 Canada 2021-09-17T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In four audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 207 BPM LLP 2019 United States 2021-09-09T00:00:00.000 Part I.B 1 AS 1301 In one of three audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 207 BPM LLP 2019 United States 2021-09-09T00:00:00.000 Part I.B 2 PCAOB Rule 3526 In one of three audits reviewed, the firm did not include, in its annual communication to the issuer's audit committee, a relationship that, as of the date of the communication, may have been reasonably thought to bear on the independence of the firm. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 624 Piercy, Bowler, Taylor & Kern Certified Public Accountants & Business Advisors 2019 United States 2021-09-09T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the audit reviewed and in three other audits, the firm did not file its report on Form AP by the relevant deadline. In addition, in one audit, the firm's report on Form AP contained inaccurate information regarding the audit report date. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 624 Piercy, Bowler, Taylor & Kern Certified Public Accountants & Business Advisors 2019 United States 2021-09-09T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the audit reviewed and in three other audits, the firm did not file its report on Form AP by the relevant deadline. Triennially Inspected 1171 WWC, P.C. 2019 United States 2021-09-09T00:00:00.000 Part I.B 1 AS 1215 In one of three audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1171 WWC, P.C. 2019 United States 2021-09-09T00:00:00.000 Part I.B 2 AS 1301 In two of three audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1171 WWC, P.C. 2019 United States 2021-09-09T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In three audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1171 WWC, P.C. 2019 United States 2021-09-09T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In the three audits reviewed and in 10 other audits, the firm's reports on Form AP omitted information related to the participation in the audits by other accounting firms that was required to be reported. Further, in three of the other 10 audits, the firm's reports on Form AP either omitted required information or contained inaccurate information, such as the engagement partner's name, other Partner IDs by which the engagement partner had been identified on Form APs filed by different registered public accounting firms, and issuer's CIK number. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1171 WWC, P.C. 2019 United States 2021-09-09T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In the three audits reviewed and in 10 other audits, the firm's reports on Form AP omitted information related to the participation in the audits by other accounting firms that was required to be reported. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2276 MCM CPAs & Advisors LLP (f/k/a Mountjoy Chilton Medley LLP) 2019 United States 2021-09-09T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one audit, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 127 PKF O'Connor Davies, LLP 2019 United States 2021-08-16T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 339 Mazars USA LLP 2019 United States 2021-08-16T00:00:00.000 Part I.B 1 AS 1215 In one of two audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 339 Mazars USA LLP 2019 United States 2021-08-16T00:00:00.000 Part I.B 2 AS 1301 In one of two audits reviewed, the firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 339 Mazars USA LLP 2019 United States 2021-08-16T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In one audit, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 782 Farmer, Fuqua & Huff, P.C. 2019 United States 2021-08-16T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the three audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 5041 B F Borgers CPA PC 2019 United States 2021-08-16T00:00:00.000 Part I.B 1 AS 1215 In five of nine audits reviewed, the firm did not include all of the required information in its engagement completion document. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 5041 B F Borgers CPA PC 2019 United States 2021-08-16T00:00:00.000 Part I.B 2 AS 1301 In five of nine audits reviewed, the firm did not make certain required communications to the issuer's audit committee, or equivalent, related to the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5041 B F Borgers CPA PC 2019 United States 2021-08-16T00:00:00.000 Part I.B 3 AS 1301 In two of three audits reviewed where one or more other accounting firms participated in the firm's audit, the firm did not make certain required communications to the issuer's audit committee, or equivalent, related to the names, locations, and planned responsibilities of other independent public accounting firms that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5041 B F Borgers CPA PC 2019 United States 2021-08-16T00:00:00.000 Part I.B 4 AS 1301 In one of nine audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to matters regarding the firm's evaluation of the issuer's ability to continue as a going concern. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5041 B F Borgers CPA PC 2019 United States 2021-08-16T00:00:00.000 Part I.B 5 AS 1301 In one of nine audits reviewed, the firm did not make a required communication to the issuer's audit committee related to an overview of the overall audit strategy, including timing of the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5041 B F Borgers CPA PC 2019 United States 2021-08-16T00:00:00.000 Part I.B 6 AS 1301 In one of nine audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the issuer's change in a significant accounting policy or practice during the year. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5041 B F Borgers CPA PC 2019 United States 2021-08-16T00:00:00.000 Part I.B 7 AS 1301 In one of nine audits reviewed, the firm did not make any of the required communications to the issuer's audit committee equivalent. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5041 B F Borgers CPA PC 2019 United States 2021-08-16T00:00:00.000 Part I.B 8 AS 2410 In one of nine audits reviewed, the firm did not communicate to the audit committee the firm's evaluation of the issuer's identification, accounting for, and disclosure of transactions with certain related parties. In this instance, the firm was non-compliant with AS 2410, Related Parties. Triennially Inspected 5041 B F Borgers CPA PC 2019 United States 2021-08-16T00:00:00.000 Part I.B 9 AS 3101 In one of nine audits reviewed, the firm's audit report contained inaccurate information for the year the firm began serving consecutively as the company's auditor. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 5041 B F Borgers CPA PC 2019 United States 2021-08-16T00:00:00.000 Part I.B 10 AS 3105 In five of nine audits reviewed, the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In these instances, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 5041 B F Borgers CPA PC 2019 United States 2021-08-16T00:00:00.000 Part I.B 11 AS 1215 In two of three audits reviewed where one or more other accounting firms participated in the firm's audit, the firm's report on Form AP omitted information related to the participation in the audits by other accounting firms. In addition, in two of the three audits reviewed where one or more other accounting firms participated in the firm's audit, the firm did not (1) use a reasonable method to estimate the extent of participation in the audit by one or more other accounting firms, and (2) document in its files the computation of total hours and the method used to estimate hours. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants, and AS 1215, Audit Documentation Triennially Inspected 5041 B F Borgers CPA PC 2019 United States 2021-08-16T00:00:00.000 Part I.B 11 PCAOB Rule 3211 In two of three audits reviewed where one or more other accounting firms participated in the firm's audit, the firm's report on Form AP omitted information related to the participation in the audits by other accounting firms. In addition, in two of the three audits reviewed where one or more other accounting firms participated in the firm's audit, the firm did not (1) use a reasonable method to estimate the extent of participation in the audit by one or more other accounting firms, and (2) document in its files the computation of total hours and the method used to estimate hours. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants, and AS 1215, Audit Documentation Triennially Inspected 5814 RAM ASSOCIATES 2019 United States 2021-08-16T00:00:00.000 Part I.B 1 AS 1220 In the audit reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer. In this instance, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 5814 RAM ASSOCIATES 2019 United States 2021-08-16T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) establishing an understanding of the terms of the audit engagement, (2) an overview of the overall audit strategy, and (3) the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5814 RAM ASSOCIATES 2019 United States 2021-08-16T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In the audit reviewed and in two other audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 5814 RAM ASSOCIATES 2019 United States 2021-08-16T00:00:00.000 Part I.B 4 PCAOB Rule 3526 In the audit reviewed, the firm did not provide the audit committee the required independence communications. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 587 RBSM LLP 2019 United States 2021-07-28T00:00:00.000 Part I.B 1 AS 1301 In the seven audits reviewed, the firm did not make certain required communications to the issuer's audit committee, or equivalent, related to the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 673 Richey, May & Co., LLP 2019 United States 2021-07-28T00:00:00.000 Part I.B 1 AS 3105 In the audit reviewed, the firm's audit report did not include explanatory language about the firm's responsibilities with respect to ICFR in a non-integrated audit. In this instance, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances Triennially Inspected 763 Maggart & Associates, P.C. 2019 United States 2021-07-28T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the audit reviewed where one or more other accounting firms participated in the firm's audit, the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 82 Morris Davis Chan & Tan LLP 2019 United States 2021-07-06T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make a required communication to the issuer's audit committee equivalent related to the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 217 Berkower LLC 2019 United States 2021-07-06T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the results of the audit prior to the issuance of the auditor's report. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 217 Berkower LLC 2019 United States 2021-07-06T00:00:00.000 Part I.B 2 AS 1301 In the two audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 217 Berkower LLC 2019 United States 2021-07-06T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In two audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 264 Mahoney Sabol & Company, LLP 2019 United States 2021-07-06T00:00:00.000 Part I.B 1 AS 3101 In the audit reviewed, the firm's audit report contained inaccurate information for the year the firm began serving consecutively as the company's auditor. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion Triennially Inspected 264 Mahoney Sabol & Company, LLP 2019 United States 2021-07-06T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 457 Haynie & Company 2019 United States 2021-07-06T00:00:00.000 Part I.B 1 AS 1305 In one audit reviewed, the firm did not provide to management and the audit committee equivalent the required communications in writing for all material weaknesses identified during the audit. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements Triennially Inspected 457 Haynie & Company 2019 United States 2021-07-06T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In two of six audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 457 Haynie & Company 2019 United States 2021-07-06T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In the one audit reviewed where one or more other accounting firms participated in the firm's audit, the firm's report on Form AP did not include information related to the participation in the audit by other accounting firms. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 457 Haynie & Company 2019 United States 2021-07-06T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In one of six audits reviewed, the firm's report on Form AP contained inaccurate information about the Partner ID number. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 457 Haynie & Company 2019 United States 2021-07-06T00:00:00.000 Part I.B 5 PCAOB Rule 3524 In three of six audits reviewed, the firm did not make the required written communications to and did not discuss with the audit committee, or equivalent, the potential effects of the tax services on the independence of the firm and document the substance of its discussions. In these instances, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre-Approval of Certain Tax Services. Triennially Inspected 887 Isla Lipana & Co. 2019 Philippines PricewaterhouseCoopers International Limited 2021-07-06T00:00:00.000 Part I.B 1 AS 1215 In one of three audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1253 KPMG SA 2019 France KPMG International Cooperative 2021-07-06T00:00:00.000 Part I.B 1 AS 1215 In one of three audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1330 PricewaterhouseCoopers S.A.S. 2019 Colombia PricewaterhouseCoopers International Limited 2021-07-06T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one of two audits reviewed where one or more other accounting firms participated in the firm's audit, the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1443 Ernst & Young 2019 Taiwan Ernst & Young Global Limited 2021-07-06T00:00:00.000 Part I.B 1 AS 1205 In one of three audits reviewed, the firm was the principal auditor but did not obtain, and review and retain, a letter of representation from management that its foreign affiliate had obtained for one of the issuer's components. In this instance, the firm was non-compliant with AS 1205, Part of the Audit Performed by Other Independent Auditors. Triennially Inspected 1443 Ernst & Young 2019 Taiwan Ernst & Young Global Limited 2021-07-06T00:00:00.000 Part I.B 2 AS 1215 In one of three audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 374 WSRP, LLP 2019 United States 2021-06-28T00:00:00.000 Part I.B 1 AS 2710 In one of two audits reviewed, the firm did not take appropriate action with respect to the issuer's disclosure in Form 10-K that its internal control over financial reporting was effective despite the firm's awareness that the issuer's internal control over financial reporting was not effective. In this instance, the firm was non-compliant with AS 2710, Other Information in Documents Containing Audited Financial Statements. Triennially Inspected 374 WSRP, LLP 2019 United States 2021-06-28T00:00:00.000 Part I.B 2 AS 3101 In one audit, the firm's audit report contained inaccurate information for the year the firm began serving consecutively as the company's auditor. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 222 Goff Backa Alfera & Company, LLC 2019 United States 2021-06-25T00:00:00.000 Part I.B 1 PCAOB Rule 3526 In the audit reviewed, the firm's independence communications with the audit committee inaccurately described the professional standards related to required communications. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 252 OUM & Co. LLP 2019 United States 2021-06-25T00:00:00.000 Part I.B 1 AS 1301 In one audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to the name, location, and planned responsibilities of an other independent public accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 252 OUM & Co. LLP 2019 United States 2021-06-25T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In the only audit reviewed where one or more other accounting firms participated in the firm's audit, the firm did not include in its files documentation of the computation of total hours for its report on Form AP. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1200 Deloitte, Inc. 2019 Panama Deloitte Touche Tohmatsu Limited 2021-06-25T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the audit reviewed where one or more other accounting firms participated in the firm's audit, the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1213 Dave Banerjee CPA an Accountancy Corporation 2019 United States 2021-06-25T00:00:00.000 Part I.B 1 AS 1301 In the three audits reviewed, the firm did not make certain required communications to the issuer's audit committee, or equivalent, related to (1) the significant risks identified through its risk assessment procedures and (2) an overview of the overall audit strategy. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1213 Dave Banerjee CPA an Accountancy Corporation 2019 United States 2021-06-25T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one of three audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2258 KBL, LLP 2019 United States 2021-06-25T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 285 Gumbiner Savett Inc. 2019 United States 2021-05-19T00:00:00.000 Part I.B 1 AS 1220 In one of two audits reviewed, the engagement quality reviewer did not provide concurring approval of issuance of the audit report prior to its issuance. In this instance, the firm was non­compliant with AS 1220, Engagement Quality Review. Triennially Inspected 285 Gumbiner Savett Inc. 2019 United States 2021-05-19T00:00:00.000 Part I.B 2 AS 1301 In the two audits reviewed, the firm did not make certain required communications to the issuer's audit committee, or equivalent, related to (1) the significant risks identified through its risk assessment procedures and (2) an overview of the overall audit strategy. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 298 Ham, Langston & Brezina, LLP 2019 United States 2021-05-19T00:00:00.000 Part I.B 1 AS 1301 In one of three audits reviewed, the firm did not make a required communication to the issuer's audit committee equivalent related to the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 298 Ham, Langston & Brezina, LLP 2019 United States 2021-05-19T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In the audit reviewed where one or more other accounting firms participated in the firm's audit, the firm's report on Form AP omitted information related to the participation in the audit by other accounting firms that was required to be reported. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 684 Larry Wolfe, C.P.A. 2019 United States 2021-05-19T00:00:00.000 Part I.B 1 AS 1305 In the audit reviewed, for control deficiencies that were communicated to management and the audit committee equivalent, the firm's communication did not include definitions of significant deficiencies and material weaknesses and did not clearly distinguish to which category the matters being communicated related. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements Triennially Inspected 684 Larry Wolfe, C.P.A. 2019 United States 2021-05-19T00:00:00.000 Part I.B 2 AS 3105 In the audit reviewed, the firm's audit report did not include explanatory language regarding ICFR. In this instance, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 684 Larry Wolfe, C.P.A. 2019 United States 2021-05-19T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In the audit reviewed, the firm's report on Form AP contained inaccurate information regarding the issuer's CIK number. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1462 Crowe MacKay LLP 2019 Canada 2021-05-19T00:00:00.000 Part I.B 1 AS 1215 In the audit reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1462 Crowe MacKay LLP 2019 Canada 2021-05-19T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to the name, location, and planned responsibilities of another independent public accounting firm that performed audit procedures in the audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 2121 ShineWing Australia 2019 Australia 2021-05-19T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the two audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In those instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2851 KCCW Accountancy Corp. 2019 United States 2021-05-19T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one of three audits reviewed and in three other audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 3106 Khandelwal Jain & Co. Chartered Accountants 2019 India 2021-05-19T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 5270 Grant Thornton Auditores Independentes 2019 Brazil Grant Thornton International Limited 2021-05-19T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed where the firm was the principal auditor, the firm did not make a required communication to the issuer's audit committee related to the management representation letter. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees and AS 2805, Management Representations. Triennially Inspected 5270 Grant Thornton Auditores Independentes 2019 Brazil Grant Thornton International Limited 2021-05-19T00:00:00.000 Part I.B 1 AS 2805 In the audit reviewed where the firm was the principal auditor, the firm did not make a required communication to the issuer's audit committee related to the management representation letter. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees and AS 2805, Management Representations. Triennially Inspected 29 Sassetti LLC 2019 United States 2021-05-12T00:00:00.000 Part I.B 1 AS 3101 In two of four audits reviewed, the firm's audit reports were not addressed to the shareholders, or equivalents for companies not organized as corporations. In these instances, the firm was non­compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 29 Sassetti LLC 2019 United States 2021-05-12T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In three of four audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In two of these audits, the firm's report on Form AP contained inaccurate information regarding the issuer's CIK number. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants Triennially Inspected 200 Haskell & White LLP 2019 United States 2021-05-12T00:00:00.000 Part I.B 1 AS 1215 In one of two audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 200 Haskell & White LLP 2019 United States 2021-05-12T00:00:00.000 Part I.B 2 PCAOB Rule 3526 In the two audits reviewed, the firm's independence communication with the audit committee inaccurately described the professional standards related to required communications. In these instances, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 1210 Smolin Lupin & Co., PA 2019 United States 2021-05-12T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee equivalent related to (1) an overview of the overall audit strategy and (2) the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1210 Smolin Lupin & Co., PA 2019 United States 2021-05-12T00:00:00.000 Part I.B 2 PCAOB Rule 3526 In the audit reviewed, the firm did not provide the audit committee equivalent the required independence communications. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 1250 Pivot CPAs, P.A. 2019 United States 2021-05-12T00:00:00.000 Part I.B 1 AS 1220 In the audit reviewed, the work papers did not contain sufficient information to enable an experienced auditor, having no previous connection with the engagement, to understand all of the procedures performed by the engagement quality reviewer. In this instance, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 1250 Pivot CPAs, P.A. 2019 United States 2021-05-12T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) an overview of the overall audit strategy, (2) the significant risks identified through its risk assessment procedures, and (3) the results of the audit prior to the issuance of the auditor's report. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1250 Pivot CPAs, P.A. 2019 United States 2021-05-12T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 3627 Sadler, Gibb & Associates, LLC 2019 United States 2021-05-12T00:00:00.000 Part I.B 1 AS 2201 In the audit reviewed where management excluded an acquired business from its assessment of ICFR, the firm did not include in its report on ICFR a disclosure regarding the exclusion of the acquired business from the scope of both management's assessment and the firm's audit of ICFR. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Triennially Inspected 3627 Sadler, Gibb & Associates, LLC 2019 United States 2021-05-12T00:00:00.000 Part I.B 2 AS 3101 In two of five audits reviewed, the firm's audit report omitted or incorrectly identified certain of the issuer's financial statements. In these instances, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 3627 Sadler, Gibb & Associates, LLC 2019 United States 2021-05-12T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In two of five audits reviewed and in 13 other audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 3627 Sadler, Gibb & Associates, LLC 2019 United States 2021-05-12T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In two of four audits reviewed where one or more other accounting firms participated in the firm's audit, the firm's report on Form AP did not include information related to the participation in the audits by other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 6182 DYH & Company 2019 United States 2021-05-12T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee equivalent related to (1) the significant risks identified through its risk assessment procedures; (2) the firm's evaluation of the issuer's ability to continue as a going concern; (3) corrected misstatements; and (4) the management representation letter. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees and AS 2805, Management Representations. Triennially Inspected 6182 DYH & Company 2019 United States 2021-05-12T00:00:00.000 Part I.B 1 AS 2805 In the audit reviewed, the firm did not make certain required communications to the issuer's audit committee equivalent related to (1) the significant risks identified through its risk assessment procedures; (2) the firm's evaluation of the issuer's ability to continue as a going concern; (3) corrected misstatements; and (4) the management representation letter. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees and AS 2805, Management Representations. Triennially Inspected 1130 Deloitte & Touche 2019 South Africa Deloitte Touche Tohmatsu Limited 2021-04-08T00:00:00.000 Part I.B 1 AS 1205 In two of two audits reviewed, the firm was the principal auditor, but did not obtain, and review and retain, letters of representation from management that the other auditors had obtained for certain of the issuer's components. In these instances, the firm was non-compliant with AS 1205, Part of the Audit Performed by Other Independent Auditors. Triennially Inspected 1130 Deloitte & Touche 2019 South Africa Deloitte Touche Tohmatsu Limited 2021-04-08T00:00:00.000 Part I.B 2 AS 1305 In one audit reviewed, the firm did not provide to the audit committee the required communications in writing for all significant deficiencies identified during the audit. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements Triennially Inspected 1208 Deloitte LLP 2019 Canada Deloitte Touche Tohmatsu Limited 2021-04-08T00:00:00.000 Part I.B 1 AS 1205 In one of four audits reviewed, the firm was the principal auditor, but did not obtain, and review and retain, letters of representation from management that its foreign affiliates had obtained for certain of the issuer's components. In this instance, the firm was non-compliant with AS 1205, Part of the Audit Performed by Other Independent Auditors. Triennially Inspected 1328 PricewaterhouseCoopers, Societe cooperative 2019 Luxembourg PricewaterhouseCoopers International Limited 2021-04-08T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one of two audits reviewed where one or more other accounting firms participated in the firm's audit, the firm's report on Form AP omitted information related to the participation in the audit by other accounting firms that was required to be reported. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 454 L&L CPAS, PA 2019 United States 2021-03-25T00:00:00.000 Part I.B 1 AS 3101 In one audit, the firm's initial audit report did not state that the notes were audited or express an opinion on the financial statements and notes, and was not addressed to the shareholders. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. (A revised audit report, which was included in a subsequent issuer filing with the SEC, expressed an opinion on the financial statements and notes). Triennially Inspected 717 MSPC, Certified Public Accountants and Advisors, A Professional Corporation 2019 United States 2021-03-25T00:00:00.000 Part I.B 1 AS 3105 In one audit, the firm's audit report did not include explanatory language regarding ICFR. In this instance, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 2798 Larson & Company PC 2019 United States 2021-03-25T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make a required communication to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 5923 Long & Associates, LLC 2019 United States 2021-03-25T00:00:00.000 Part I.B 1 AS 1215 In the audit reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 5923 Long & Associates, LLC 2019 United States 2021-03-25T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 251 Olsen Thielen & Co., Ltd 2019 United States 2021-03-18T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 546 Banks Finley White & Company, CPAs 2019 United States 2021-03-18T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 756 De Leon & Company, P.A. 2019 United States 2021-03-18T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to (1) an overview of the overall audit strategy, and (2) the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 756 De Leon & Company, P.A. 2019 United States 2021-03-18T00:00:00.000 Part I.B 2 AS 3105 In the two audits reviewed and two other audits, the firm's audit report did not include explanatory language regarding ICFR. In these instances, the firm was non-compliant with AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 756 De Leon & Company, P.A. 2019 United States 2021-03-18T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In the two audits reviewed and three other audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1243 Deloitte Accountants B.V. 2019 Netherlands Deloitte Touche Tohmatsu Limited 2021-03-15T00:00:00.000 Part I.B 1 PCAOB Rule 3526 In the audit reviewed where the firm was the principal auditor, the firm did not provide the audit committee a required independence communication. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 130 Lumsden & McCormick, LLP 2019 United States 2021-02-24T00:00:00.000 Part I.B 1 PCAOB Rule 3526 In the audit reviewed, the firm's independence communications with the audit committee inaccurately described the professional standards related to required communications. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 429 Louis Plung & Company, LLP 2019 United States 2021-02-24T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not make certain required communications to the issuer's audit committee. In one audit, the firm did not make any of the required communications to the issuer's audit committee. Triennially Inspected 429 Louis Plung & Company, LLP 2019 United States 2021-02-24T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not make certain required communications to the issuer's audit committee. In the other audit, the firm did not communicate to the issuer's audit committee (1) the timing of the audit; (2) the significant risks identified through its risk assessment procedures; (3) matters relating to the firm's evaluation of the issuer's ability to continue as a going concern; and (4) uncorrected misstatements. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 429 Louis Plung & Company, LLP 2019 United States 2021-02-24T00:00:00.000 Part I.B 2 AS 1305 In one of two audits reviewed, the firm did not provide to management and the audit committee the required communications in writing for all material weaknesses identified during the audit. In this instance, the firm was non-compliant with AS 1305, Communications About Control Deficiencies in an Audit of Financial Statements. Triennially Inspected 429 Louis Plung & Company, LLP 2019 United States 2021-02-24T00:00:00.000 Part I.B 3 AS 3101 In one of two audits reviewed, the firm's audit report did not state the year the firm began serving consecutively as the company's auditor and did not include the firm's name. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 429 Louis Plung & Company, LLP 2019 United States 2021-02-24T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In one of two audits reviewed, the firm did not file its report on Form AP by the relevant deadline and the Form AP filed with the PCAOB contained inaccurate information regarding the issuer's CIK number. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 429 Louis Plung & Company, LLP 2019 United States 2021-02-24T00:00:00.000 Part I.B 5 PCAOB Rule 3526 In one of two audits reviewed, the firm did not provide the audit committee the required independence communications. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 448 Kronick Kalada Berdy & Co, P.C. 2019 United States 2021-02-24T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not make a required communication to the issuer's audit committee, or equivalent, related to the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 448 Kronick Kalada Berdy & Co, P.C. 2019 United States 2021-02-24T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not make a required communication to the issuer's audit committee, or equivalent, related to the significant risks identified through its risk assessment procedures, and in one of those audits, the firm did not make a required communication to the audit committee related to an overview of the overall audit strategy. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 1051 KPMG LLP 2019 Singapore KPMG International Cooperative 2021-02-24T00:00:00.000 Part I.B 1 AS 1215 In one of three audits reviewed, the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the (1) date the information was added, (2) name of the person who prepared the additional documentation, and (3) reason for adding it. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 1051 KPMG LLP 2019 Singapore KPMG International Cooperative 2021-02-24T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one of two audits reviewed where one or more other accounting firms participated in the firm's audit, the firm's report on Form AP did not include information related to the participation in the audit by an other accounting firm and the firm incorrectly excluded certain of its audit hours and certain of the audit hours of other accounting firms in the total number of audit hours used to complete Part IV of the Form AP. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 2240 Bencivenga Ward & Company CPA's, PC 2019 United States 2021-02-24T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the two audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 5348 Frost, PLLC 2019 United States 2021-02-24T00:00:00.000 Part I.B 1 PCAOB Rule 3526 In the audit reviewed, the firm's independence communications with the audit committee inaccurately described the professional standards related to required communications. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 6189 Buchbinder Tunick & Company LLP 2019 United States 2021-02-24T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not make certain required communications to the issuer's audit committee. In both audits, the firm did not communicate all of the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6189 Buchbinder Tunick & Company LLP 2019 United States 2021-02-24T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not make certain required communications to the issuer's audit committee. In both audits, the firm did not communicate all of the significant risks identified through its risk assessment procedures, and in one audit, the firm did not communicate the name, location, and planned responsibilities of an other independent public accounting firm that performed audit procedures in the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 6189 Buchbinder Tunick & Company LLP 2019 United States 2021-02-24T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In the only audit reviewed where one or more other accounting firms participated in the firm's audit, the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm that was required to be reported. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1294 Deloitte Statsautoriseret Revisionspartnerselskab 2019 Denmark Deloitte Touche Tohmatsu Limited 2021-02-11T00:00:00.000 Part I.B 1 AS 1215 In one of three audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days following the report release date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 169 Sanville & Company 2019 United States 2021-02-05T00:00:00.000 Part I.B 1 AS 1215 In two of three audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation for retention it was required to assemble. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 169 Sanville & Company 2019 United States 2021-02-05T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one of three audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 169 Sanville & Company 2019 United States 2021-02-05T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In two other audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 422 ACM LLP 2019 United States 2021-02-05T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one of two audits reviewed, the firm's report on Form AP contained inaccurate information, such as the issuer name, issuer CIK number, and/or audit report date. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 422 ACM LLP 2019 United States 2021-02-05T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In two other audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 422 ACM LLP 2019 United States 2021-02-05T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In five other audits, the firm's report on Form AP contained inaccurate information, such as the issuer name, issuer CIK number, and/or audit report date. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 674 KWCO, PC 2019 United States 2021-02-05T00:00:00.000 Part I.B 1 AS 1215 In the audit reviewed, the firm added audit documentation subsequent to the 45-day period following the report release date and did not indicate the reason for the additional documentation. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Triennially Inspected 674 KWCO, PC 2019 United States 2021-02-05T00:00:00.000 Part I.B 2 AS 1301 In the audit reviewed, firm did not communicate to the issuer's audit committee all of the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 27 PKF, LLP 2019 United States 2021-02-02T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In one other audit, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 3501 DBBMCKENNON 2019 United States 2021-02-02T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not communicate to the issuer's audit committee equivalent all of the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 3501 DBBMCKENNON 2019 United States 2021-02-02T00:00:00.000 Part I.B 2 AS 1301 In the two audits reviewed, the firm did not make its communications regarding the conduct of its audit and its independence communications to the full board of directors (the issuer's audit committee equivalent in both cases). In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees and PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 3501 DBBMCKENNON 2019 United States 2021-02-02T00:00:00.000 Part I.B 2 PCAOB Rule 3526 In the two audits reviewed, the firm did not make its communications regarding the conduct of its audit and its independence communications to the full board of directors (the issuer's audit committee equivalent in both cases). In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees and PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 5630 Ahmed & Associates CPA P.C. 2019 United States 2021-02-02T00:00:00.000 Part I.B 1 AS 1220 In the audit reviewed, the firm did not obtain the required engagement quality review for the year-end audit or the reviews of the issuer's interim financial information for each of the quarters during the year under audit. In this instance, the firm was non-compliant with AS 1220, Engagement Quality Review. Triennially Inspected 5630 Ahmed & Associates CPA P.C. 2019 United States 2021-02-02T00:00:00.000 Part I.B 2 AS 3101 In the audit reviewed, the firm's audit report did not include numerous required elements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 5630 Ahmed & Associates CPA P.C. 2019 United States 2021-02-02T00:00:00.000 Part I.B 2 AS 3105 In the audit reviewed, the firm's audit report did not include numerous required elements. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances. Triennially Inspected 5630 Ahmed & Associates CPA P.C. 2019 United States 2021-02-02T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In the audit reviewed and in two other audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 5630 Ahmed & Associates CPA P.C. 2019 United States 2021-02-02T00:00:00.000 Part I.B 4 PCAOB Rule 3526 In the audit reviewed, the firm did not provide the audit committee equivalent the required independence communications. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 342 Pannell Kerr Forster of Texas, P.C. 2019 United States 2021-01-21T00:00:00.000 Part I.B 1 AS 3101 In one of two audits reviewed, the firm's audit report did not state that the notes and related schedules were audited. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Triennially Inspected 800 Smith & Howard, P.C. 2019 United States 2021-01-21T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not make a required communication to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 803 McSoley McCoy & Co. 2019 United States 2021-01-21T00:00:00.000 Part I.B 1 PCAOB Rule 3526 In the audit reviewed, the firm did not provide the audit committee equivalent the required independence communications. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Triennially Inspected 3223 AJSH & Co. LLP 2019 India 2021-01-21T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the two audits reviewed, the firm's report on Form AP contained inaccurate information regarding either the participation level of an other accounting firm or the issuer's CIK number. In one of these audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 3223 AJSH & Co. LLP 2019 India 2021-01-21T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the two audits reviewed, the firm's report on Form AP contained inaccurate information regarding either the participation level of an other accounting firm or the issuer's CIK number. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 5341 Manohar Chowdhry & Associates 2019 India 2021-01-21T00:00:00.000 Part I.B 1 AS 1301 In the two audits reviewed, the firm did not make certain required communications to the issuer's audit committee, or equivalent, related to (1) an overview of the overall audit strategy, (2) the significant risks identified through its risk assessment procedures, and (3) the results of the audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 34 Deloitte & Touche LLP 2019 United States Deloitte Touche Tohmatsu Limited 2020-12-17T00:00:00.000 Part I.B 1 AS 1205 In three of 14 audits reviewed, the firm was the principal auditor but did not obtain, and review and retain, letters of representation from management that its foreign affiliates had obtained for certain of the issuer's non-U.S. components. In these instances, the firm was non-compliant with AS 1205, Part of the Audit Performed by Other Independent Auditors. Annually Inspected 34 Deloitte & Touche LLP 2019 United States Deloitte Touche Tohmatsu Limited 2020-12-17T00:00:00.000 Part I.B 2 AS 1215 In seven of 55 audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 42 Ernst & Young LLP 2019 United States Ernst & Young Global Limited 2020-12-17T00:00:00.000 Part I.B 1 PCAOB Rule 3524 In one of 10 audits reviewed, the firm's required written communications to the audit committee were insufficient as the firm did not include a description of the nature and scope of certain tax services. In this instance, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre-approval of Certain Tax Services. Annually Inspected 42 Ernst & Young LLP 2019 United States Ernst & Young Global Limited 2020-12-17T00:00:00.000 Part I.B 2 AS 2201 In one of 18 audits reviewed, the firm did not include in its report on ICFR a disclosure regarding the exclusion of acquired businesses from the scope of both management's assessment and the firm's audit of ICFR. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 42 Ernst & Young LLP 2019 United States Ernst & Young Global Limited 2020-12-17T00:00:00.000 Part I.B 3 AS 1205 In two of 14 audits reviewed, the firm was the principal auditor but did not obtain, and review and retain, letters of representation from management that its foreign affiliates had obtained for certain of the issuer's non-U.S. components. In these instances, the firm was non-compliant with AS 1205, Part of the Audit Performed by Other Independent Auditors. Annually Inspected 42 Ernst & Young LLP 2019 United States Ernst & Young Global Limited 2020-12-17T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In one of 13 audits reviewed, the firm's report on Form AP omitted information related to the participation in the audit by certain other accounting firms. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 49 RSM US LLP 2019 United States 2020-12-17T00:00:00.000 Part I.B 1 AS 3101 In one of 15 audits reviewed, the firm's audit report did not include statements that (1) the audit was conducted in accordance with the standards of the PCAOB and (2) PCAOB standards require that the auditor plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 173 Crowe LLP 2019 United States 2020-12-17T00:00:00.000 Part I.B 1 AS 1215 In seven of 14 audits reviewed, the firm did not include all relevant work papers in the final set of audit documentation it was required to assemble. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 185 KPMG LLP 2019 United States KPMG International Cooperative 2020-12-17T00:00:00.000 Part I.B 1 AS 1301 In three of 19 audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to the names, locations, and planned responsibilities of other independent public accounting firms that performed audit procedures in the current period audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 185 KPMG LLP 2019 United States KPMG International Cooperative 2020-12-17T00:00:00.000 Part I.B 2 AS 3101 In one of three audits reviewed, the communication of a CAM in the audit report included inaccurate language in the description of (1) the principal considerations that led the firm to determine that the matter was a CAM and (2) how that CAM was addressed in the firm's audit. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 185 KPMG LLP 2019 United States KPMG International Cooperative 2020-12-17T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In two of 20 audits reviewed, the firm's report on Form AP omitted information related to the participation in the audit by certain other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 185 KPMG LLP 2019 United States KPMG International Cooperative 2020-12-17T00:00:00.000 Part I.B 4 PCAOB Rule 3524 In one of 10 audits reviewed, the firm did not document the substance of its discussions with the audit committee about the potential effects of certain permissible tax services on the independence of the firm. In this instance, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre Approval of Certain Tax Services. Annually Inspected 206 MaloneBailey, LLP 2019 United States 2020-12-17T00:00:00.000 Part I.B 1 AS 1301 In six of 12 audits reviewed, the firm did not make certain required communications to the issuer's audit committee, or equivalent, related to (1) the significant risks identified through its risk assessment procedures and (2) a draft of the firm's audit report. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 206 MaloneBailey, LLP 2019 United States 2020-12-17T00:00:00.000 Part I.B 2 AS 1301 In five of 12 audits reviewed, the firm did not make required communications to the issuer's audit committee, or equivalent, related to the implications that the corrected misstatements might have on the issuer's financial reporting process. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 206 MaloneBailey, LLP 2019 United States 2020-12-17T00:00:00.000 Part I.B 3 AS 1301 In five of 12 audits reviewed, the firm did not communicate the results of the audit to the issuer's audit committee, or equivalent, in a timely manner. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 206 MaloneBailey, LLP 2019 United States 2020-12-17T00:00:00.000 Part I.B 4 AS 1301 In three of 12 audits reviewed, the firm did not make a required communication to the issuer's audit committee, or equivalent, related to the basis for the determination that the uncorrected misstatements were immaterial, including the qualitative factors considered. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 206 MaloneBailey, LLP 2019 United States 2020-12-17T00:00:00.000 Part I.B 5 AS 1301 In two of 12 audits reviewed, the firm did not provide to the issuer's audit committee, or equivalent, the management representation letter prior to the issuance of the firm's audit report. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees and AS 2805, Management Representations. Annually Inspected 206 MaloneBailey, LLP 2019 United States 2020-12-17T00:00:00.000 Part I.B 5 AS 2805 In two of 12 audits reviewed, the firm did not provide to the issuer's audit committee, or equivalent, the management representation letter prior to the issuance of the firm's audit report. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees and AS 2805, Management Representations. Annually Inspected 206 MaloneBailey, LLP 2019 United States 2020-12-17T00:00:00.000 Part I.B 6 PCAOB Rule 3211 In one audit, the firm's report on Form AP contained inaccurate information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 238 PricewaterhouseCoopers LLP 2019 United States PricewaterhouseCoopers International Limited 2020-12-17T00:00:00.000 Part I.B 1 AS 1301 In four of 16 audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to the names, locations, and planned responsibilities of other independent public accounting firms that performed audit procedures in the current period audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 238 PricewaterhouseCoopers LLP 2019 United States PricewaterhouseCoopers International Limited 2020-12-17T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In seven of 32 audits reviewed, the firm's report on Form AP either contained inaccurate information or omitted information related to the participation in the audit by certain other accounting firms. In one audit reviewed and in three other audits, the firm did not file its report on Form AP by the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 238 PricewaterhouseCoopers LLP 2019 United States PricewaterhouseCoopers International Limited 2020-12-17T00:00:00.000 Part I.B 3 PCAOB Rule 3524 In one of 12 audits reviewed, the firm's required written communications to the audit committee were insufficient as the firm did not include a description of the nature and scope of certain tax services to the audit committee. In this instance, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre-approval of Certain Tax Services. Annually Inspected 238 PricewaterhouseCoopers LLP 2019 United States PricewaterhouseCoopers International Limited 2020-12-17T00:00:00.000 Part I.B 4 PCAOB Rule 3526 In one of 12 audits reviewed, the firm did not describe in writing to the audit committee all relationships that, as of the date of the firm's communication, may have been thought to bear on the independence of the firm. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Annually Inspected 243 BDO USA, LLP 2019 United States BDO International Limited 2020-12-17T00:00:00.000 Part I.B 1 AS 1301 In two of four audits reviewed, the firm did not document its required communication to the issuer's audit committee related to the basis for its conclusion that substantial doubt about the issuer's ability to continue as a going concern was alleviated, including the elements it identified within management's plans that were significant to overcoming the adverse effects of the conditions and events identified. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 243 BDO USA, LLP 2019 United States BDO International Limited 2020-12-17T00:00:00.000 Part I.B 2 AS 1301 In one of 12 audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to the names, locations, and planned responsibilities of other independent public accounting firms that performed audit procedures in the current period audit. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 243 BDO USA, LLP 2019 United States BDO International Limited 2020-12-17T00:00:00.000 Part I.B 3 PCAOB Rule 3211 In one of 12 audits reviewed, the firm's report on Form AP contained inaccurate information and omitted information related to the participation in the audit by certain other accounting firms. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 243 BDO USA, LLP 2019 United States BDO International Limited 2020-12-17T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In five of 12 audits reviewed, the firm did not document the computation of total audit hours it used in its report on Form AP. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 248 Grant Thornton LLP 2019 United States Grant Thornton International Limited 2020-12-17T00:00:00.000 Part I.B 1 AS 1301 In one of 27 audits reviewed, the firm did not communicate to the issuer's audit committee a complete list of the uncorrected misstatements that were required to be provided. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 248 Grant Thornton LLP 2019 United States Grant Thornton International Limited 2020-12-17T00:00:00.000 Part I.B 2 AS 2201 In one of 23 audits reviewed, the firm's audit report on the issuer's financial statements included incorrect explanatory language related to the audit of the issuer's ICFR. In this instance, the firm was non-compliant with AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Annually Inspected 248 Grant Thornton LLP 2019 United States Grant Thornton International Limited 2020-12-17T00:00:00.000 Part I.B 3 AS 2805 In one of 28 audits reviewed, the firm did not provide management with a complete list of uncorrected misstatements to be included in or attached to the management representation letter. In this instance, the firm was non-compliant with AS 2805, Management Representations. Annually Inspected 248 Grant Thornton LLP 2019 United States Grant Thornton International Limited 2020-12-17T00:00:00.000 Part I.B 4 PCAOB Rule 3211 In two of 14 audits reviewed, the firm's report on Form AP contained inaccurate information and/or omitted information related to the participation in the audit by certain other accounting firms. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 248 Grant Thornton LLP 2019 United States Grant Thornton International Limited 2020-12-17T00:00:00.000 Part I.B 5 PCAOB Rule 3524 In five of 11 audits reviewed, the firm did not document the substance of its discussions with the audit committee about the potential effects of certain permissible tax services on the independence of the firm. In these instances, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre-Approval of Certain Tax Services. Triennially Inspected 570 Raimondo Pettit Group 2019 United States 2020-12-17T00:00:00.000 Part I.B 1 AS 1301 In the audit reviewed, the firm did not determine whether (i) the issuer had an audit committee or equivalent to which it should make required communications and (ii) whether, if no such body existed, the required communications should have been made to all of the members of the board of directors equivalent. In addition, in the communications that it did make, the firm did not include certain required communications related to the significant risks identified through its risk assessment procedures. Further, the firm did not make certain required communications related to the results of the audit prior to the issuance of the auditor’s report. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Triennially Inspected 647 Causey Demgen & Moore P.C. 2019 United States 2020-12-17T00:00:00.000 Part I.B 1 AS 1301 In one of two audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 659 Moss Adams LLP 2019 United States 2020-12-17T00:00:00.000 Part I.B 1 AS 3101 In one audit, the firm's audit report contained inaccurate information about the year the firm began serving consecutively as the company's auditor. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 659 Moss Adams LLP 2019 United States 2020-12-17T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In one of 11 audits reviewed, the firm's report on Form AP omitted information related to the participation in the audit by an other accounting firm. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 688 Marcum LLP 2019 United States 2020-12-17T00:00:00.000 Part I.B 1 AS 1301 In six of 12 audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to the significant risks identified through its risk assessment procedures. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 688 Marcum LLP 2019 United States 2020-12-17T00:00:00.000 Part I.B 2 AS 1301 In one of 12 audits reviewed, the firm did not make a required communication to the issuer's audit committee related to uncorrected misstatements. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 688 Marcum LLP 2019 United States 2020-12-17T00:00:00.000 Part I.B 3 AS 1301 In one of 12 audits reviewed, the firm did not make a required communication to the issuer's audit committee related to a draft of the firm's audit report. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 688 Marcum LLP 2019 United States 2020-12-17T00:00:00.000 Part I.B 4 AS 3101 In one of 12 audits reviewed, the firm's audit report contained inaccurate information for the year the firm began serving consecutively as the issuer's auditor. In this instance, the firm was non-compliant with AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. Annually Inspected 688 Marcum LLP 2019 United States 2020-12-17T00:00:00.000 Part I.B 5 PCAOB Rule 3211 In one of 12 audits reviewed, the firm did not file its report on Form AP by the relevant deadline. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Triennially Inspected 1121 Chapman, Hext & Co., P.C. 2019 United States 2020-12-17T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In the audit reviewed, the firm did not file its report on Form AP by the relevant deadline and its report on Form AP contained inaccurate information regarding the issuer’s CIK number. In this instance, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 49 RSM US LLP 2018 United States 2020-10-05T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In two of 17 audits reviewed, the firm filed its report on Form AP after the relevant deadline. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 206 MaloneBailey, LLP 2018 United States 2020-08-05T00:00:00.000 Part I.B 1 AS 1301 In six of 10 audits reviewed, the firm did not provide to the issuer’s audit committee, or equivalent, the management representation letter. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 34 Deloitte & Touche LLP 2018 United States Deloitte Touche Tohmatsu Limited 2020-04-28T00:00:00.000 Part I.B 1 AS 1215 In 13 of 52 audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days of the report release date. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 34 Deloitte & Touche LLP 2018 United States Deloitte Touche Tohmatsu Limited 2020-04-28T00:00:00.000 Part I.B 2 PCAOB Rule 3211 In eight of 26 audits reviewed where one or more other accounting firms participated in the firm’s audit, the firm’s report on Form AP omitted information related to the participation in the audit by certain other accounting firms that was required to be reported. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 42 Ernst & Young LLP 2018 United States Ernst & Young Global Limited 2020-04-28T00:00:00.000 Part I.B 1 AS 1301 In two of 16 audits reviewed, the firm did not document its communications to the issuer’s audit committee of changes to significant risks initially identified (and communicated to the audit committee) and the reasons for such changes. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 185 KPMG LLP 2018 United States KPMG International Cooperative 2020-04-28T00:00:00.000 Part I.B 1 AS 1215 In four of 52 audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days of the report release date. In these instances, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 185 KPMG LLP 2018 United States KPMG International Cooperative 2020-04-28T00:00:00.000 Part I.B 2 AS 1301 In one of 10 audits reviewed, the firm did not make a required communication to the issuer's audit committee related to the current year’s uncorrected misstatements. In this instance, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 185 KPMG LLP 2018 United States KPMG International Cooperative 2020-04-28T00:00:00.000 Part I.B 3 AS 1301 In six of 26 audits reviewed, the firm did not make certain required communications to the issuer's audit committee related to the names, locations, and planned responsibilities of other independent public accounting firms that performed audit procedures in the current period audit. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees. Annually Inspected 185 KPMG LLP 2018 United States KPMG International Cooperative 2020-04-28T00:00:00.000 Part I.B 4 AS 1301 In five of 52 audits reviewed, the firm did not make certain inquiries of the issuer's audit committee related to fraud. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 185 KPMG LLP 2018 United States KPMG International Cooperative 2020-04-28T00:00:00.000 Part I.B 4 AS 2110 In five of 52 audits reviewed, the firm did not make certain inquiries of the issuer's audit committee related to fraud. In these instances, the firm was non-compliant with AS 1301, Communications with Audit Committees, and AS 2110, Identifying and Assessing Risks of Material Misstatement. Annually Inspected 185 KPMG LLP 2018 United States KPMG International Cooperative 2020-04-28T00:00:00.000 Part I.B 5 PCAOB Rule 3211 In two of 26 audits reviewed where one or more other accounting firms participated in the firm’s audit, the firm’s report on Form AP contained inaccurate information and/or omitted information that was required to be reported. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 185 KPMG LLP 2018 United States KPMG International Cooperative 2020-04-28T00:00:00.000 Part I.B 6 PCAOB Rule 3524 In one of 10 audits reviewed, the firm did not document the substance of its discussions with the audit committee about the potential effects of permissible tax services on the independence of the firm. In this instance, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre-approval of Certain Tax Services. Annually Inspected 238 PricewaterhouseCoopers LLP 2018 United States PricewaterhouseCoopers International Limited 2020-04-28T00:00:00.000 Part I.B 1 PCAOB Rule 3211 In five of 28 audits reviewed where one or more other accounting firms participated in the firm’s audit, the firm’s report on Form AP either contained inaccurate information or omitted information related to the participation in the audit by certain other accounting firms that was required to be reported. In these instances, the firm was non-compliant with PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants. Annually Inspected 238 PricewaterhouseCoopers LLP 2018 United States PricewaterhouseCoopers International Limited 2020-04-28T00:00:00.000 Part I.B 2 PCAOB Rule 3524 In one of 12 audits reviewed, the firm did not make the required written communications to, and did not discuss with, the audit committee the potential effects of certain permissible tax services on the independence of the firm. In this instance, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre-approval of Certain Tax Services. Annually Inspected 243 BDO USA, LLP 2018 United States BDO International Limited 2020-04-28T00:00:00.000 Part I.B 1 AS 1215 In one of 23 audits reviewed, the firm did not assemble a complete and final set of audit documentation for retention within 45 days of the report release date. In this instance, the firm was non-compliant with AS 1215, Audit Documentation. Annually Inspected 243 BDO USA, LLP 2018 United States BDO International Limited 2020-04-28T00:00:00.000 Part I.B 2 PCAOB Rule 3524 In two of five audits reviewed, the firm did not document the substance of its discussions with the audit committee about the potential effects of permissible tax services on the independence of the firm. In these instances, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre-approval of Certain Tax Services. Annually Inspected 243 BDO USA, LLP 2018 United States BDO International Limited 2020-04-28T00:00:00.000 Part I.B 3 PCAOB Rule 3526 In one of five audits reviewed, the firm did not document the substance of its discussions with the audit committee about the potential effects of the relationships that, as of the date of the firm’s annual communication, may have been reasonably thought to bear on the independence of the firm. In this instance, the firm was non-compliant with PCAOB Rule 3526, Communication with Audit Committees Concerning Independence. Annually Inspected 248 Grant Thornton LLP 2018 United States Grant Thornton International Limited 2020-04-28T00:00:00.000 Part I.B 1 PCAOB Rule 3524 In one of six audits reviewed, the firm did not make the required written communications to, and did not discuss with, the audit committee the potential effects of the permissible tax services provided by the firm on the independence of the firm. In this instance, the firm was non-compliant with PCAOB Rule 3524, Audit Committee Pre-approval of Certain Tax Services.