Hello: I have gotten information back from WebTrust. A company that is no longer listed means that either: "1) the company is no longer licensed as a WebTrust practitioner; 2) the agreement has expired and has either not been renewed or is in the process of renewal (past renewal due date)." Without consent from the firm they cannot comment specifically.
I asked if licensing in WebTrust is separate from professional licensing as an accounting firm and was told there is "a specific set of rules/protocols that we follow when licensing a practitioner (including but not limited to a signing partner(s)’ and staff qualifications/credentials/standing, etc.)." I asked if those rules are public and was told "We don't disclose this information publicly." Thus it remains to me uncertain if being a professionally licensed accountancy is a necessary requirement to be a WebTrust practitioner for the purposes of auditing CAs. Indeed, there empirical evidence [1] from the last year and a half refuting the hypothesis that active professional licensing is mandatory requirement. That said, the country listed after the practitioner is the "countries listed after a firm(s) on our webpage indicate the countries where the firm(s) is licensed to carry out audit engagements", which I take to mean that Canadian operations could not have been part of a WebTrust audit in 2021. [2] There may also be statements within the audit itself, e.g. "Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants (“AICPA")." [3] that might necessitate that, e.g., the audit is performed by a firm that is professionally licensed accountancy, but I don't know if that is the case. Joel Reardon [1] Limited historical records here: https://web.archive.org/web/20220000000000*/https://www.cpacanada.ca/en/business-and-accounting-resources/audit-and-assurance/overview-of-webtrust-services/licensed-webtrust-practitioners-international show Princeton Audit Group as a WebTrust practitioner until Dec 5, 2022. I also created a timeline of WebTrust practitioner changes based on archived captures [4]. As noted earlier, Princeton Audit Group has had an inactive professional license since June 30, 2021. [5] [2] https://web.archive.org/web/20191127040237/https://www.cpacanada.ca/en/business-and-accounting-resources/audit-and-assurance/overview-of-webtrust-services/licensed-webtrust-practitioners-international lists Princeton Audit Group for United States only and future captures are consistent. A few months earlier it was listed for Canada only https://web.archive.org/web/20190820081614/https://www.cpacanada.ca/en/business-and-accounting-resources/audit-and-assurance/overview-of-webtrust-services/licensed-webtrust-practitioners-international [3] https://www.cpacanada.ca/generichandlers/CPACHandler.ashx?attachmentid=c8857fc5-b201-4c4c-8717-f455b10ff5bc [4] https://pages.cpsc.ucalgary.ca/~joel.reardon/trustwebtrust/history.html [5] https://newjersey.mylicense.com/verification/ (do business search for Princeton Audit Group, which gives a license number of 20CB00580700 with inactive status ) On Wednesday, December 7, 2022 at 9:58:53 AM UTC-7 [email protected] wrote: > That doesn't matter, this all happened in Canada. > > On Wed, Dec 7, 2022 at 3:14 AM Buschart, Rufus <[email protected]> > wrote: > >> Hi all! >> >> >> >> According to Enrolled WebTrust practitioners: International (archive.org) >> <http://web.archive.org/web/20211029010125/https:/www.cpacanada.ca/en/business-and-accounting-resources/audit-and-assurance/overview-of-webtrust-services/licensed-webtrust-practitioners-international> >> the >> Princeton Audit Group was enrolled for USA on the 29th of Oct. 2021. >> >> >> >> /Rufus >> >> >> >> *From:* [email protected] <[email protected]> *On Behalf >> Of *Prof. Reardon >> *Sent:* Tuesday, 6 December 2022 20:13 >> *To:* [email protected] >> *Cc:* [email protected] <[email protected]>; Prof. Reardon < >> [email protected]>; [email protected] < >> [email protected]>; [email protected] <[email protected]> >> *Subject:* Re: concerns about Princeton Audit Group's auditing status >> >> >> >> I've consistently seen the Princeton Audit Group listed on the webtrust >> page maintained by CPA Canada from April-ish of this year until today. It >> could be that CPA Canada didn't know that the license expired perhaps? Or >> it could be that the license information website for New Jersey (ref 2) is >> incomplete or something. >> >> On Tuesday, December 6, 2022 at 12:08:26 PM UTC-7 [email protected] >> wrote: >> >> Instead of making statements about how WebTrust Practitioner system is >> supposed to operate can you, in simple terms of a yes/no state if the >> Princeton Audit Group was a certified auditor at the time they did the >> audit (since the CPA Canada website only provides a current listing and not >> previous entries that have expired/been decertified), and what evidence you >> have if you claim that they were? Surely you have evidence you used an >> accredited auditor, right? >> >> >> >> Also this lack of historical data seems like a pretty significant failure >> on the part of CPA Canada, perhaps someone should start archiving >> >> >> >> >> https://www.cpacanada.ca/en/business-and-accounting-resources/audit-and-assurance/overview-of-webtrust-services/licensed-webtrust-practitioners-international >> >> <https://eur01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.cpacanada.ca%2Fen%2Fbusiness-and-accounting-resources%2Faudit-and-assurance%2Foverview-of-webtrust-services%2Flicensed-webtrust-practitioners-international&data=05%7C01%7Crufus.buschart%40siemens.com%7C87072f72a7e94be4c7bc08dad7bdf10d%7C38ae3bcd95794fd4addab42e1495d55a%7C1%7C0%7C638059508037391925%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=4PWaf7N06hrOexa359YkMCUfqf%2BEOBMc%2BD2eC3YLP%2FU%3D&reserved=0> >> >> >> >> at regular intervals? Ditto for the other countries/etc. Sigh. >> >> >> >> On Tue, Dec 6, 2022 at 11:50 AM Rachel McPherson <[email protected]> >> wrote: >> >> Hello Joel, >> >> >> >> If CPA Canada or WebTrust had any reason to believe he was not duly >> accredited, they would not have affixed their WebTrust seal, which only >> they can do. >> >> >> >> Princeton Audit Group was listed as a WebTrust Practitioner on the CPA >> Canada website up until a few days ago and they update it quite regularly, >> probably based on who's paid their fees for the year. >> >> >> >> Best Wishes & Warmest Regards, >> >> >> >> Rachel >> >> >> >> >> >> On Dec 6, 2022, at 1:07 PM, Prof. Reardon <[email protected]> wrote: >> >> >> >> Hello all: >> >> In a previous thread I shared some concerns about a root CA, a followup >> message >> from Ryan at Google indicated a number of auditing perculiarities [1]. >> The >> auditor, Princeton Audit Group, seemed to have done limited work as an >> auditor, >> the auditor described the CA operation in a different location than the >> attestation, and that the auditor was only licensed in the USA. >> >> Since then it has come to my attention that the auditor's firm appears to >> have >> not had a license since June 30th, 2021 [2]. Despite that, it provided >> audits >> for the TrustCor CA in November 2021 [3]. >> >> I reached out to CPA Canada about this. I haven't heard back yet, though >> I have >> noted that Princeton Audit Group no longer appears to be listed as a >> WebTrust >> practitioner [4]. >> >> During the prior conversation [1], Watson made a great point, which is >> that rotating >> auditors is a good defence against excessive chumminess and normalization >> of >> deviance, and that SOX requires rotating auditors for public firms and >> that this >> maybe a worthwhile addition to the guidance for CAs. I wanted to make >> sure that >> didn't get lost and echo that such a future requirement makes sense to me >> as well. >> >> Thanks, >> Joel Reardon >> >> >> [1] >> https://groups.google.com/a/mozilla.org/g/dev-security-policy/c/oxX69KFvsm4/ >> <https://eur01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fgroups.google.com%2Fa%2Fmozilla.org%2Fg%2Fdev-security-policy%2Fc%2FoxX69KFvsm4%2F&data=05%7C01%7Crufus.buschart%40siemens.com%7C87072f72a7e94be4c7bc08dad7bdf10d%7C38ae3bcd95794fd4addab42e1495d55a%7C1%7C0%7C638059508037548150%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=gssVXg1os4cpi13EGTv6BhJp8Q7VsQh5fGN2zsgIrho%3D&reserved=0> >> (5th post) >> >> [2] https://newjersey.mylicense.com/verification/ >> <https://eur01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fnewjersey.mylicense.com%2Fverification%2F&data=05%7C01%7Crufus.buschart%40siemens.com%7C87072f72a7e94be4c7bc08dad7bdf10d%7C38ae3bcd95794fd4addab42e1495d55a%7C1%7C0%7C638059508037548150%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=AVC56y8sSghPVWjRxWxjF7fEVXpGlfjhe0baZraMHGw%3D&reserved=0> >> (do business search for Princeton Audit Group, which gives a license >> number of >> 20CB00580700 with inactive status ) >> >> [3] Three of them: >> >> https://www.cpacanada.ca/generichandlers/CPACHandler.ashx?attachmentid=c8857fc5-b201-4c4c-8717-f455b10ff5bc >> >> <https://eur01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.cpacanada.ca%2Fgenerichandlers%2FCPACHandler.ashx%3Fattachmentid%3Dc8857fc5-b201-4c4c-8717-f455b10ff5bc&data=05%7C01%7Crufus.buschart%40siemens.com%7C87072f72a7e94be4c7bc08dad7bdf10d%7C38ae3bcd95794fd4addab42e1495d55a%7C1%7C0%7C638059508037548150%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=MytQ4HD%2F0gM71zAQmk%2FXYu4ZJiWzTogfcjOsxChaWiY%3D&reserved=0> >> >> https://www.cpacanada.ca/generichandlers/CPACHandler.ashx?attachmentid=459d2155-e50c-4497-929c-ee8a57f77708 >> >> <https://eur01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.cpacanada.ca%2Fgenerichandlers%2FCPACHandler.ashx%3Fattachmentid%3D459d2155-e50c-4497-929c-ee8a57f77708&data=05%7C01%7Crufus.buschart%40siemens.com%7C87072f72a7e94be4c7bc08dad7bdf10d%7C38ae3bcd95794fd4addab42e1495d55a%7C1%7C0%7C638059508037548150%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=kcHNufZP7zbioLkfdUO0mHy8jov9RiI9r%2By47aZefYc%3D&reserved=0> >> >> https://www.cpacanada.ca/generichandlers/CPACHandler.ashx?attachmentid=b18568ae-e794-48be-aa54-c86b6411179a >> >> <https://eur01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.cpacanada.ca%2Fgenerichandlers%2FCPACHandler.ashx%3Fattachmentid%3Db18568ae-e794-48be-aa54-c86b6411179a&data=05%7C01%7Crufus.buschart%40siemens.com%7C87072f72a7e94be4c7bc08dad7bdf10d%7C38ae3bcd95794fd4addab42e1495d55a%7C1%7C0%7C638059508037548150%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=75FOLAFlnESE%2FX0fDDYBqYTWM12undrBm95JAroOAv0%3D&reserved=0> >> >> [4] >> https://www.cpacanada.ca/en/business-and-accounting-resources/audit-and-assurance/overview-of-webtrust-services/licensed-webtrust-practitioners-international >> >> <https://eur01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.cpacanada.ca%2Fen%2Fbusiness-and-accounting-resources%2Faudit-and-assurance%2Foverview-of-webtrust-services%2Flicensed-webtrust-practitioners-international&data=05%7C01%7Crufus.buschart%40siemens.com%7C87072f72a7e94be4c7bc08dad7bdf10d%7C38ae3bcd95794fd4addab42e1495d55a%7C1%7C0%7C638059508037548150%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=B4jg%2B4ih1fihteLAZ5ckR7LX1ihiYyERqnTCptKzCs4%3D&reserved=0> >> >> >> >> >> -- >> You received this message because you are subscribed to the Google Groups >> "[email protected]" group. >> To unsubscribe from this group and stop receiving emails from it, send an >> email to [email protected]. >> To view this discussion on the web visit >> https://groups.google.com/a/mozilla.org/d/msgid/dev-security-policy/12160e2e-0d14-4df7-ae87-890d2cf949b3n%40mozilla.org >> >> <https://eur01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fgroups.google.com%2Fa%2Fmozilla.org%2Fd%2Fmsgid%2Fdev-security-policy%2F12160e2e-0d14-4df7-ae87-890d2cf949b3n%2540mozilla.org%3Futm_medium%3Demail%26utm_source%3Dfooter&data=05%7C01%7Crufus.buschart%40siemens.com%7C87072f72a7e94be4c7bc08dad7bdf10d%7C38ae3bcd95794fd4addab42e1495d55a%7C1%7C0%7C638059508037548150%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=AseW4blohe1t0ZnLkH7blrORVR2MmH93BZcAmQaLMH4%3D&reserved=0> >> . >> >> >> >> -- >> You received this message because you are subscribed to the Google Groups >> "[email protected]" group. >> To unsubscribe from this group and stop receiving emails from it, send an >> email to [email protected]. >> >> To view this discussion on the web visit >> https://groups.google.com/a/mozilla.org/d/msgid/dev-security-policy/0768F8B9-39FB-4E12-B8C2-6C53F4E2941A%40trustcor.ca >> >> <https://eur01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fgroups.google.com%2Fa%2Fmozilla.org%2Fd%2Fmsgid%2Fdev-security-policy%2F0768F8B9-39FB-4E12-B8C2-6C53F4E2941A%2540trustcor.ca%3Futm_medium%3Demail%26utm_source%3Dfooter&data=05%7C01%7Crufus.buschart%40siemens.com%7C87072f72a7e94be4c7bc08dad7bdf10d%7C38ae3bcd95794fd4addab42e1495d55a%7C1%7C0%7C638059508037548150%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=bwTrcAYcUA1HvegbyjBpyYJYNcDJMn0k5njVXNSba0U%3D&reserved=0> >> . >> >> >> >> >> -- >> >> Kurt Seifried (He/Him) >> [email protected] >> >> -- >> You received this message because you are subscribed to the Google Groups >> "[email protected]" group. >> To unsubscribe from this group and stop receiving emails from it, send an >> email to [email protected]. >> To view this discussion on the web visit >> https://groups.google.com/a/mozilla.org/d/msgid/dev-security-policy/f7546942-97a0-4ae7-9eb4-525de290a28an%40mozilla.org >> >> <https://eur01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fgroups.google.com%2Fa%2Fmozilla.org%2Fd%2Fmsgid%2Fdev-security-policy%2Ff7546942-97a0-4ae7-9eb4-525de290a28an%2540mozilla.org%3Futm_medium%3Demail%26utm_source%3Dfooter&data=05%7C01%7Crufus.buschart%40siemens.com%7C87072f72a7e94be4c7bc08dad7bdf10d%7C38ae3bcd95794fd4addab42e1495d55a%7C1%7C0%7C638059508037548150%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=B%2B1f2PlNo%2Fr7gdEikT4e0TvG4WbeeUDyiNSYR8YCo1k%3D&reserved=0> >> . >> > > > -- > Kurt Seifried (He/Him) > [email protected] > -- You received this message because you are subscribed to the Google Groups "[email protected]" group. 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