Pub li c Co mp any Accou n ting Overs i ght
1 66 6 K S t r e e t , N.W
Was hi n g t o n , DC 2 0 0 0
Te l ephone: ( 2 0 2 ) 207-9100
F ac si m i l e : ( 20 2 ) 8 62 -
www. pcaob us. o rg
Wieseneck, Andres & Company, P.A.
Issued by the
Public Company Accounting Oversight Board
October 27, 2005
THIS IS A PUBLIC VERSION OF A PCAOB INSPECTION
PORTIONS OF THE COMPLETE REPORT ARE OMITTED
FROM THIS DOCUMENT IN ORDER TO COMPLY WITH
SECTIONS 104(g)(2) AND 105(b)(5)(A)
OF THE SARBANES-OXLEY ACT OF 2002
PCAOB RELEASE NO. 104-2005-117A
(Includes portions of Parts II and IV of the full report that
were not included in PCAOB Release No. 104-2005-117)
PCAOB Release No. 104-2005-117A
Pub li c Co mp any Accou n ting Overs i ght Board
Notes Concerning this Report
1. Portions of this report may describe deficiencies or potential deficiencies in the systems,
policies, procedures, practices, or conduct of the firm that is the subject of this report. The
express inclusion of certain deficiencies and potential deficiencies, however, should not be
construed to support any negative inference that any other aspect of the firm's systems,
policies, procedures, practices, or conduct is approved or condoned by the Board or judged
by the Board to comply with laws, rules, and professional standards.
2. Any references in this report to violations or potential violations of law, rules, or professional
standards should be understood in the supervisory context in which this report was prepared.
Any such references are not a result of an adversarial adjudicative process and do not
constitute conclusive findings of fact or of violations for purposes of imposing legal liability.
Similarly, any description herein of a firm's cooperation in addressing issues constructively
should not be construed, and is not construed by the Board, as an admission, for pur