# 2020 PCAOB inspection of Heaton & Company, PLLC
> **HIGH deficiency rate** · Inspection key `6117-2020` · Triennially Inspected · United States
## Findings
- **Audits reviewed:** 6
- **Audits with Part I.A deficiencies:** 5
- **Deficiency rate:** 83.0%
- **Public QC criticisms:** Yes
## Firm
- **Name:** Heaton & Company, PLLC
- **Registration ID:** 6117
- **Country:** United States
- **Issuer audit clients:** 63
- **Engagement partners on issuer work:** 2
## Audit selection
## Original report

- [Inspection PDF on PCAOB](https://assets.pcaobus.org/pcaob-dev/docs/default-source/inspections/reports/documents/104-2022-097a-heaton.pdf?sfvrsn=d46c5ac_4)

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