# 2023 PCAOB inspection of WithumSmith+Brown, PC
> **HIGH deficiency rate** · Inspection key `100-2023` · Annually Inspected · United States
## Findings
- **Audits reviewed:** 15
- **Audits with Part I.A deficiencies:** 6
- **Deficiency rate:** 40.0%
- **Public QC criticisms:** No
## Firm
- **Name:** WithumSmith+Brown, PC
- **Registration ID:** 100
- **Country:** United States
## Audit selection
- **Risk-based:** 13
- **Random:** 2
- **Target Team:** 0
## Original report

- [Inspection PDF on PCAOB](https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2024-111-wsb.pdf?sfvrsn=beacacaf_2)

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*Source: [PCAOB Firm Inspection Reports](https://pcaobus.org/oversight/inspections/firm-inspection-reports) · AI Analytics · CC0 1.0*