Actions against Respondents, an accounting firm, an accountant, and an audit engagement quality reviewer, for allegedly conducting deficient audits in violation of PCAOB standards and Regulation S-X. According to the SEC, in the course of auditing five public companies, Respondent accountant and her firm failed to collect sufficient evidence, adequately review financial information, and properly document the audits, among other deficiencies. The SEC further alleges that Respondent reviewer’s engagement quality reviews failed to comply with PCAOB standards. Respondent accounting firm and accountant have agreed to lifetime bars and will pay disgorgement of $25,000, prejudgment interest of $1,387.27, and a civil penalty of $25,000. Respondent reviewer has agreed to a five-year bar with the right to apply for reinstatement. Due to his statement of financial condition, the SEC agreed to waive Respondent reviewer’s payment of disgorgement of $4,800 and prejudgment interest of $228.48.