# 2020 PCAOB inspection of Marcelo de los Santos y Cia., S.C.
> **HIGH deficiency rate** · Inspection key `3281-2020` · Triennially Inspected · Mexico
## Findings
- **Audits reviewed:** 1
- **Audits with Part I.A deficiencies:** 1
- **Deficiency rate:** 100.0%
- **Public QC criticisms:** Yes
## Firm
- **Name:** Marcelo de los Santos y Cia., S.C.
- **Registration ID:** 3281
- **Country:** Mexico
- **Issuer audit clients:** 1
- **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/104-2022-134a-marcelo-mexico.pdf?sfvrsn=3f91aeab_2)

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