Regulatory and Peer Reviews
Regulatory and Peer Reviews
About external regulatory and peer reviews
About external regulatory and peer reviews
About external regulatory reviews
The Public Company Accounting Oversight Board (PCAOB) was established by the Sarbanes-Oxley Act of 2002 to oversee the audits of public companies in order to protect investors and further the public interest in the preparation of informative, accurate, and independent audit reports. To assist it in fulfilling its mission, the PCAOB conducts periodic inspections of registered public accounting firms.
乐鱼(Leyu)体育官网 is subject to PCAOB inspection annually. You can find the 2020-2024 PCAOB inspection reports of the firm below.
About external peer reviews
乐鱼(Leyu)体育官网鈥檚 system of audit quality control applicable to engagements that are not subject to PCAOB permanent inspection (nonpublic entity accounting and auditing practice) is subject to external peer review triennially.
Grant Thornton LLP issued a report on its most recent external peer review of the firm dated November 20, 2023. In that report, 乐鱼(Leyu)体育官网 received a peer review rating of pass for the year ended March 31, 2023. Under the AICPA鈥檚 Peer Review Standards, firms may receive a rating of pass, pass with deficiency(ies), or fail.
The rating indicates that the firm鈥檚 system of quality control has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects.
乐鱼(Leyu)体育官网鈥檚 most recent peer review report and the AICPA鈥檚 acceptance letter of our peer review are available below.
External regulatory reviews:
- On March 31, 2025, the PCAOB released . 乐鱼(Leyu)体育官网's response to the nonpublic portion of this report is due to the PCAOB by February 2026
- On August 15, 2024, the PCAOB released . 乐鱼(Leyu)体育官网鈥檚 response to the nonpublic portion of this report is due to the PCAOB by June 2025.
- On February 28, 2024, the PCAOB released . 乐鱼(Leyu)体育官网鈥檚 response to the nonpublic portion of this report is due to the PCAOB by December 2024.
- On December 19, 2022, the PCAOB released 乐鱼(Leyu)体育官网鈥檚 2021 inspection report. 乐鱼(Leyu)体育官网 submitted its response to the nonpublic portion of this report to the PCAOB in November 2023.
- In November 2021, the PCAOB released 乐鱼(Leyu)体育官网鈥檚 2020 inspection report. 乐鱼(Leyu)体育官网 submitted its response to the nonpublic portion of this report to the PCAOB in September 2022.
External peer reviews:
- 乐鱼(Leyu)体育官网鈥檚 most recent peer review report dated November 20, 2023 and the AICPA鈥檚 acceptance letter of our peer review were issued on December 7, 2023.