An SMB share level ACL is an ACL which is combined with a file or directory ACL in the share to determine the file’s effective permissions. The share level ACL provides another layer of access control above the file ACLs and provides more sophisticated access control configurations. Share level ACLs are set when the file system is exported using the SMB protocol. If the file system is not exported using the SMB protocol, setting the share level ACL has no effect. By default, share level ACLs grant everyone full control.