org) ORDER INSTITUTING DISCIPLINARY PROCEEDINGS, MAKING FINDINGS, AND IMPOSING SANCTIONS In the Matter of Donahue Associates June 14, 2016 LLC and Brian D. Donahue, CPA, Respondents. - PCAOB ORDER PCAOB Release No. 105-2016-020 June 14, 2016 Page 3 registered public accounting firm as that term is defined in S