# 2006 PCAOB inspection of Boulay, Heutmaker, Zibell & Co. P.L.L.P.
> **HIGH deficiency rate** · Inspection key `542-2006` · Triennially Inspected · United States
## Findings
- **Audits reviewed:** 4
- **Audits with Part I.A deficiencies:** 2
- **Deficiency rate:** 50.0%
- **Public QC criticisms:** No
## Firm
- **Name:** Boulay, Heutmaker, Zibell & Co. P.L.L.P.
- **Registration ID:** 542
- **Country:** United States
- **Issuer audit clients:** 31
## Audit selection
## Original report

- [Inspection PDF on PCAOB](https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/2007_boulay_heutmaker_zibell_pllp.pdf?sfvrsn=24a0015c_0)

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