# 2012 PCAOB inspection of Sam Kan & Company
> **HIGH deficiency rate** · Inspection key `3231-2012` · Triennially Inspected · United States
## Findings
- **Audits reviewed:** 3
- **Audits with Part I.A deficiencies:** 3
- **Deficiency rate:** 100.0%
- **Public QC criticisms:** No
## Firm
- **Name:** Sam Kan & Company
- **Registration ID:** 3231
- **Country:** United States
- **Issuer audit clients:** 32
## Audit selection
## Original report

- [Inspection PDF on PCAOB](https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2013_sam_kan_company.pdf?sfvrsn=aed6aec9_0)

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