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Reporton2013InspectionofBDOUSA,LLP-PCAOB.PDF

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Reporton2013InspectionofBDOUSA,LLP-PCAOB.PDF

1666 K Street, N.W. Washington, DC 20006 Telephone: (202) 207-9100 Facsimile: (202) 862-8433 Report on 2013 Inspection of BDO USA, LLP (Headquartered in Chicago, Illinois) Issued by the Public Company Accounting Oversight Board October 21, 2014 THIS IS A PUBLIC VERSION OF A PCAOB INSPECTION REPORT PORTIONS OF THE COMPLETE REPORT ARE OMITTED FROM THIS DOCUMENT IN ORDER TO COMPLY WITH SECTIONS 104(g)(2) AND 105(b)(5)(A) OF THE SARBANES-OXLEY ACT OF 2002 PCAOB RELEASE NO. 104-2014-232 PCAOB Release No. 104-2014-232 2013 INSPECTION OF BDO USA, LLP Preface In 2013, the Public Company Accounting Oversight Board (PCAOB or the Board) conducted an inspection of the registered public accounting firm BDO USA, LLP (the Firm) pursuant to the Sarbanes-Oxley Act of 2002 (the Act). Inspections are designed and performed to provide a basis for assessing the degree of compliance by a firm with applicable requirements related to auditing issuers. For a description of the procedures the Boards inspectors may perform to fulfill this responsibility, see Part I.C of this report (which also contains additional information concerning the PCAOB inspections generally). Overall, the inspection process included reviews of po