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A PCAOB INSPECTION REPORT PORTIONS OF THE COMPLETE REPORT ARE OMITTED SECTIONS 104g2 AND 105b5A PCAOB Release No 1042009056 Notes Concerning this Report 1 Portions of this repo. ADJUSTMENTS TO PRIOR-PERIOD FINANCIAL STATEMENTS AUDITED BY A PREDECESSOR AUDITOR June 9, 2006 Summary: Staff questions and answers set forth the staff's opinions on issues related to the impleme A PCAOB INSPECTION REPORT PORTIONS OF THE COMPLETE REPORT ARE OMITTED SECTIONS 104(g)(2) AND 105(b)(5)(A) PCAOB Release No. 104-2012-100A Notes Concerning this Report 1. Portions of this rep 1666 K Street, N.W. THIS IS A PUBLIC VERSION OF A PCAOB INSPECTION REPORTPORTIONS OF THE COMPLETE REPORT ARE OMITTED FROM THIS DOCUMENT IN ORDER TO COMPLY WITHSECTIONS 104(g)(2) AND 105(b)(5)(A) OF TH By this Order, the Public Company Accounting Oversight Board ("Board" or "PCAOB") is censuring Deloitte & Touche LLP ("Deloitte," or "Respondent"), imposing a civil money penalty in the amount of $1, ANALSIS OF THE AMERICA COMPETES REAUTHORIZATION ACT OF While there are some noticeable changes to the previous version of the bill that the scientific communityrallied against last year, the new bill Executive Summary The Public Company Accounting Oversight Board (the "PCAOB" or the "Board") is issuing this report to provide indeficiencies in firms' audits of internal control over financial report THIS IS A PUBLIC VERSION OF A PCAOB INSPECTION REPORTPORTIONS OF THE COMPLETE REPORT ARE OMITTED FROM THIS DOCUMENT IN ORDER TO COMPLY WITHSECTIONS 104(g)(2) AND 105(b)(5)(A) OF THE SARBANES-OXLEY ACT Auditor. It is not a statement of the Board, nor does it necessarily reflect the views of the Board, individual Board me STANDARD-SETTING AGENDA OFFICE OF THE CHIEF AUDITOR SEPTEMBER 30, 2014 T 1666 K Street, N.W. Report onInspection of Sherb & Co., LLP(Headquartered in New York, New YorkIssued by thePublic Company Accounting Oversight BoardOctober, 20PCAOB RELEASE NO. 1042013237 THIS IS A P 1666 K Street, NW Telephone: (202) 207 - 9100 Facsimile: (202) 862 - 8430 www.pcaobus.org STAFF CONSULTATION PAPER NO. 2015 - 01 THE AUDITOR'S USE OF THE WORK OF S PECIALISTS MAY 28 , 201 5 This 1666KStreet,N.W. Telephone:(202)207-9100 Facsimile:(202)862-8433 www.pcaobus.org Reporton 2014InspectionofPricewaterhouseCoopersLLP (HeadquarteredinNewYork,NewYork) Issuedbythe PublicCompanyAccounting 1666KStreet,N.W. Telephone:(202)207-9100 Facsimile:(202)862-8433 www.pcaobus.org Reporton 2014InspectionofErnst&YoungLLP (HeadquarteredinNewYork,NewYork) Issuedbythe PublicCompanyAccountingOversightBo MrTomSullivanSeniorAdviserInsuranceBoardGovernorstheFederalReserveSystem20thStreetandConstitutionAvenueNWWashingtonDCRERequestforTheAmericanAcademyActuaries18500memberprofessionalassociationwhosemissi REPORT ON THE PCAOANNUALLY INSPECTED FIRMS/ PCAOB Release No 2008-008 December 5 2008 This report discusses observations identified by the Public Company Accounting Oversight Board PCAOB or Board i