At the PCAOB web site obtain a copy of the set- tled Disciplinary Order in the matter of Acquavella, Chiarelli, Shuster, Berkower & Co., LLP that was released by the PCAOB on November 21, 2013 (PCAOB Release No. 105-2013-010). The Order notes: Throughout the relevant time period, ACSB failed to put policies and procedures in place to ensure that engagement personnel performed audit procedures necessary to comply with PCAOB standards. As a result, in certain instances described below, ACSB staff members failed to complete neces- sary audit work before the Firm released its audit reports for the Audits. Review the order and identify instances in which sufficient appropriate evidence was not obtained.