The Public Company Accounting Oversight Board posted an updated list of firms Monday that have registered with the PCAOB, but have not yet been inspected, even though four or more years have passed since they issued an audit report while registered.

The list, which is up to date as of June 30, indicates that four firms (two in the Netherlands and one each in Germany and Spain) were removed from the Dec. 31, 2012 version of the list because the inspection fieldwork of them has been completed.

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