PCAOB INSPECTION REPORTS Please Read the Inspection Reports for FOUR of the following CPA Firms based on YOUR CUNY ID for FIRMS with NO QC ISSUES and KPMG for BIG FOUR and ANY NEXT TIER firm with QC ISSUES: Complete the Spreadsheet for ONE BIG 4 Firm with NO QC ISSUES (based on the LAST DIGIT of YOUR CUNY ID) and COMPLETE the SPREADSHEET for KPMG (The only Big Four Firm with QC Issues in the last five years). Complete the Spreadsheet for ONE NEXT TIER Firm with NO QC ISSUES (based on the LAST DIGIT of YOUR CUNY ID) and COMPLETE the SPREADSHEET for ANY ONE NEXT TIER FIRM with QC ISSUES. ALL Four Columns MUST be completed by each Student (Two with NO QC and TWO with QC Issues); Two Big Four and TWO Next Tier Firms CUNY ID ENDS in 0, 1, or 2 3, 4, or 5 6, 7, or 8 9 9 Next Tier Firms 2018 2017 2016 2015 2014 BDO 04/28/2020 06/20/2019 07/12/2018 12/20/2016 Grant Thornton LLP 04/28/2020 03/21/2019 12/19/2017 02/08/2017 KPMG-Canada 11/01/2018 09/28/2017* 12/15/2016* 05/26/2016* RSM US LLP 11/19/2018 07/27/2017 07/28/2016 Crowe LLP 08/05/2020 07/26/2018 Crowe Chizek 12/14/2017 Crowe Horwath LLP 07/27/2017 10/01/2015 Cohen & Company Ltd 08/05/2020 |05/25/2018 10/27/2016 Moss Adams LLP 11/25/2019 11/21/2017 MaloneBailey LLP 08/05/2020 07/30/2015* Marcum LLP 08/05/2020 11/01/2018 05/25/2018 06/16/2016* * QC Criticism CUNY ID ENDS in 0 or 1 2 or 3 4 or 5 6 or 7 8 or 9 U.S. Auditing Big Four 2018 2017 2016 2015 2014 Deloitte & Touche LLP 12/20/2018 11/28/2017 08/10/2016 05/12/2015 Ernst & Young, LLP 04/28/2020 09/12/2019 12/19/2017 MISSING 06/16/2015 KPMG LLP 04/28/2020 01/24/2019 01/15/2019 11/09/2016* 10/15/2015 PricewaterhouseCoopers LLP 04/28/2020 02/28/2019 12/19/2017 08/10/2016 QC CriticismA B C D E F G H K DO OUI A Web Site: www.pcaobus.org https://pcaobus.org/Inspections/Reports/Pages/default.aspx Note: Every student MUST do ONE BIG 4 with NO QC and ONE BIG 4 with QC. Also EVERY student must Every student MUST do ONE NEXT TIER with NO QC and ONE NEXT TIER with QC (student's choice) 9 BIG 4 No QC BIG4-QC Issue Next 4-No QC Next 4-With QC Firm Data BIG 4 No QC BIG4-QC Issue Next 4-No QC Next 4-With QC 10 Firm Data Auditing Standards Violated-1 11 FIRM NAME Auditing Standards Violated-2 12 REPORT DATE Auditing Standards Violated-3 13 Auditing Standards Violated-4 14 Number of Offices (US) Auditing Standards Violated-5 15 Ownership Structure Auditing Standards Violated-6 16 Partners Auditing Standards Violated-7 17 Professional Staff Auditing Standards Violated-8 18 Issuer Clients Auditing Standards Violated-9 19 Lead partners on Issuer Audit Work Auditing Standards Violated-10 20 Auditing Standards Violated-11 21 Location of Headquarters (U.S.) Auditing Standards Violated-12 22 Inspection Data Auditing Standards Violated-13 23 Dates of Inspection Field-Work1 Auditing Standards Violated-14 24 Dates of Inspection Field-Work2 Auditing Standards Violated-15 25 Days in Field Auditing Standards Violated-16 26 No. Issuers Inspected 27 No. Issuers Part 1A Deficiencies Is Part II - Quality Control Present? 28 No. Issuers Part 1B Deficiencies If Yes-QC Item#1 29 If Yes-QC Item#2 30 PART 1A & B If Yes-QC Item#3 31 Description of Deficiencies-Issuer-A If Yes-QC Item#4 32 Description of Deficiencies-Issuer-B If Yes-QC Item#5 33 Description of Deficiencies-Issuer-C If Yes-QC Item#6 34 35 Description of Deficiencies-Issuer-D Description of Deficiencies-Issuer-E Did the Firm Respond? 36 Description of Deficiencies-Issuer-F What was the Firm Response? 37 Description of Deficiencies-Issuer-G 38 Description of Deficiencies-Issuer-H Other Comments and Data-1 39 Description of Deficiencies-Issuer-I Other Comments and Data-2 40 Description of Deficiencies-Issuer-J Other Comments and Data-3 41 Other Comments and Data-4 42 Description of Deficiencies-Issuer-K Description of Deficiencies-Issuer-L Other Comments and Data-5
