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

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. How the scoring works: the numeric cut-offs (e.g., a higher total combined with high-magnitude/high-likelihood answers steers toward Material Weakness, a moderate total toward Significant Deficiency) are a heuristic approximation of the AS 2201 likelihood × magnitude framework, not bright-line rules in the standard. A confirmed restatement of previously issued financials always overrides the score and points to a Material Weakness, consistent with SEC Reg S-K Item 308. The exact thresholds are calibrated by us and should be treated as directional only. Final classification requires professional judgment. Use as first-pass framework. Final classification must be made with your audit firm. For senior review: Reach out.