On February $9,$ Brown, CPA, expressed an unmodified $($unqualified$)$ opinion on the financial statements of Web Company. On October $9,$ during a peer review of Brown$$s practice, the reviewer informed Brown that engagement personnel failed to perform a search for subsequent events for the Web engagement. Brown should first:

Assess the importance of the omitted procedures to Brown$$s present ability to support the opinion.

Take no additional action because subsequent events have no effect on the financial statements that were reported on$.$

Request Web$$s permission to perform substantive procedures that would provide a satisfactory basis for the opinion.

Inquire of Web whether there are persons currently relying, or likely to rely, on the financial statements.