# 2011 PCAOB inspection of Heard, McElroy & Vestal, LLP
> **HIGH deficiency rate** · Inspection key `480-2011` · Triennially Inspected · United States
## Findings
- **Audits reviewed:** 2
- **Audits with Part I.A deficiencies:** 2
- **Deficiency rate:** 100.0%
- **Public QC criticisms:** No
## Firm
- **Name:** Heard, McElroy & Vestal, LLP
- **Registration ID:** 480
- **Country:** United States
- **Issuer audit clients:** 2
## Audit selection
## Original report

- [Inspection PDF on PCAOB](https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2012_heard_mcelroy_vestal_llp.pdf?sfvrsn=894e86b6_0)

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