# 2011 PCAOB inspection of Swalm & Associates, P.C.
> **HIGH deficiency rate** · Inspection key `1820-2011` · Triennially Inspected · United States
## Findings
- **Audits reviewed:** 3
- **Audits with Part I.A deficiencies:** 2
- **Deficiency rate:** 67.0%
- **Public QC criticisms:** Yes
## Firm
- **Name:** Swalm & Associates, P.C.
- **Registration ID:** 1820
- **Country:** United States
- **Issuer audit clients:** 3
## Audit selection
## Original report

- [Inspection PDF on PCAOB](https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2013_swalm_associates_p_c.pdf?sfvrsn=bf8ba127_0)

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