Disclaimer

Last updated: August 15, 2026

Sources and Nature of Findings

All cases on this Site are derived from publicly available official sources (such as PCAOB inspection reports and SEC filings). Each case page links to the original source document.

• Cases sourced from PCAOB inspection reports describe deficiencies in the audit firm's procedures. They are not findings about any company's internal control over financial reporting, and their inclusion does not imply that any financial statements were misstated.
• Cases sourced from SEC filings reflect material weaknesses disclosed by the companies themselves.

AI-Assisted Content

Summaries, root-cause discussions, and remediation content are generated with the assistance of AI and reviewed by a Japan-licensed CPA (公認会計士) before publication. "Root cause" and "remediation" sections describe typical patterns observed for each type of deficiency across the profession. They are educational commentary, not factual assertions about the internal processes of any named firm or company, and were not prepared with access to any organization's internal records or audit workpapers.

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This Site is independently operated. It is not affiliated with, sponsored by, or endorsed by the PCAOB, the SEC, the FRC, the JFSA, or any other regulator, standard-setter, or firm named on the Site.

Professional Qualification

References to CPA review refer to a certified public accountant licensed in Japan (公認会計士). This designation does not imply licensure as a CPA in the United States or any other jurisdiction.

Corrections

If you believe any content is inaccurate or unfairly characterizes an organization, please contact the operator at [email protected]. Substantiated requests are addressed promptly, and the affected content may be temporarily unpublished while under review.