# 2013 PCAOB inspection of Berman W. Martinez y Asociados
> **HIGH deficiency rate** · Inspection key `3816-2013` · Triennially Inspected · Nicaragua
## Findings
- **Audits reviewed:** 1
- **Audits with Part I.A deficiencies:** 1
- **Deficiency rate:** 100.0%
- **Public QC criticisms:** No
## Firm
- **Name:** Berman W. Martinez y Asociados
- **Registration ID:** 3816
- **Country:** Nicaragua
- **Issuer audit clients:** 1
## Audit selection
## Original report

- [Inspection PDF on PCAOB](https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/berman_w_martinez_y_asociados.pdf?sfvrsn=6406f1_0)

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