In the range of complex services provided by Big 4 accounting firms, counting votes for awards should be ranked somewhere between "easy as pie" to "I can do this shit with my eyes closed."
Of course, sometimes even the simplest of tasks can go awry:
After further review, Andrew Bynum finished all alone in fourth place in the voting for most improved player after Ernst & Young accidentally credited a first-place vote to Milwaukee Bucks center Andrew Bogut instead of Bynum, the NBA announced Sunday.
You can safely assume that the partner-in-charge looked at the first name, looked at the last name and noted: Immaterial difference. Pass further work.