# 2005 PCAOB inspection of Hay & Watson
> **HIGH deficiency rate** · Inspection key `1177-2005` · Triennially Inspected · Canada
## Findings
- **Audits reviewed:** 1
- **Audits with Part I.A deficiencies:** 1
- **Deficiency rate:** 100.0%
- **Public QC criticisms:** No
## Firm
- **Name:** Hay & Watson
- **Registration ID:** 1177
- **Country:** Canada
- **Issuer audit clients:** 1
## Audit selection
## Original report

- [Inspection PDF on PCAOB](https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2007_hay_and_watson.pdf?sfvrsn=b2bc095_0)

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