# 2021 PCAOB inspection of Swalm & Associates, P.C.
> **HIGH deficiency rate** · Inspection key `1820-2021` · Triennially Inspected · United States
## Findings
- **Audits reviewed:** 3
- **Audits with Part I.A deficiencies:** 1
- **Deficiency rate:** 33.0%
- **Public QC criticisms:** Yes
## Firm
- **Name:** Swalm & Associates, P.C.
- **Registration ID:** 1820
- **Country:** United States
- **Issuer audit clients:** 3
- **Engagement partners on issuer work:** 1
## Audit selection
## Original report

- [Inspection PDF on PCAOB](https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-214a-swalm.pdf?sfvrsn=c1228f68_2)

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*Source: [PCAOB Firm Inspection Reports](https://pcaobus.org/oversight/inspections/firm-inspection-reports) · [PCAOB terms](https://pcaobus.org/privacypolicy)*