v0.7 prototype. Pattern-based classifier per PCAOB AS 2201. Not a substitute for auditor judgment.
12 QUESTIONS · PCAOB AS 2201 + SEC REG S-K ITEM 308 CITED

Is it a Control Deficiency, Significant Deficiency, or Material Weakness?

Classification matters as much as the issue itself. Walk through 12 questions about likelihood and magnitude. Get a recommended classification with PCAOB AS 2201 + Reg S-K Item 308 citations + suggested remediation memo language.

Honest limits: This classifier is a guide, not a determination. PCAOB AS 2201.A1-A14 requires professional judgment combining quantitative + qualitative factors. The tool uses keyword-matched proxies for likelihood and magnitude — these CANNOT replace your auditor's judgment, written technical accounting memo, or audit committee review. Use as first-pass framework. Final classification must be made with your audit firm. For senior review: rohit@unfoldingvalues.com.