Inspection of UHY LLP Public Company Accounting Oversight Board
Inspection of UHY LLP Public Company Accounting Oversight Board
Inspection of UHY LLP Public Company Accounting Oversight Board
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PCAOB Release No. 104-2009-162<strong>Inspection</strong> <strong>of</strong> <strong>UHY</strong> <strong>LLP</strong>October 1, 2009Page 4B. Review <strong>of</strong> Quality Control SystemIn addition to evaluating the quality <strong>of</strong> the audit work performed on specificaudits, the inspection included review <strong>of</strong> certain <strong>of</strong> the Firm's alternative practicestructure, practices, policies, and procedures related to audit quality. This reviewaddressed practices, policies, and procedures concerning audit performance, training,compliance with independence standards, client acceptance and retention, and theestablishment <strong>of</strong> policies and procedures. As described above, any defects in, orcriticisms <strong>of</strong>, the Firm's quality control system are discussed in the nonpublic portion <strong>of</strong>this report and will remain nonpublic unless the Firm fails to address them to the <strong>Board</strong>'ssatisfaction within 12 months <strong>of</strong> the date <strong>of</strong> this report.END OF PART I