Accounting regulators published a stinging 2004 inspection report on KPMG, the first of the Big Four firm reports to be made public, followed late last week by a similarly unflattering report on Deloitte & Touche. A few weeks earlier, regulators published their findings on a mid-tier firm, Mayer Hoffman McCann, which reads much like the nearly 90 reports now public that describe various findings of audit deficiencies.