In September 2012, the PCAOB issued an ORDER INSTITUTING DISCIPLINARY PROCEEDINGS, MAKING FINDINGS, AND IMPOSING SANCTIONSIn the Matter of Jew- ett, Schwartz, Wolfe & Associates, P.L., Respondent. See PCAOB Release No. 105-2012-004. Obtain a copy of the PCAOB release and identify and describe the audit deficiencies related to long-lived assets for the audits of Dynamic Response Group, Inc. (DRG) and Dolphin Digital Media, Inc. (DDM). What sanctions did the PCAOB impose in this case? Comment on whether you believe these sanctions were appropriate.