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whenever an auditor gets a read on an item from rudiments or a prepared list
it must be carried to an F/N. If you know bank structure you know it is necessary to find an earlier item if something does not release. What has been found as a read on a prepared list would F/N if it were the basic lock. So if it doesn't F/N, then there is an earlier (or an earlier or an earlier) lock which is preventing it from F/Ning. Example: auditor asks for an earlier similar ARC Break. (HCOB 14 Mar 71R)