 In this presentation, we will take a look at special reports that may be conducted by public accounting firms. Special reports may include financial statements prepared on a basis of accounting other than generally accepted accounting principles. So it's quite possible that we as an auditor could be engaged to do some type of engagement for something other than generally accepted accounting principles. In other words, typically if you're thinking about a publicly traded company, we would need they would need to have an audit that would be given typically in terms of generally accepted accounting principles. But it's quite possible that there could be an audit or other some type of engagement, some type of insurance and assurance engagement that would be something other than generally accepted accounting principles such as a cash basis or possibly a tax basis. These things are often things that may be needed also by smaller companies as well. So for example, say someone needs a loan from a bank or something like that a company does, they may need added assurance on their financial statements from the bank. And the bank might be satisfied. They might be able to say, Hey, I know that your financial statements are in accordance with cash basis or possibly a tax basis. And what we want is assurance. And so we don't need you possibly to convert your financial statements to generally accepted accounting principles. In that case, what we still need is the assurance that the financial statements are prepared properly in accordance with the basis that you have put them together within, which might be a cash basis or a tax basis. So oftentimes that's going to be something that could happen in smaller types of organizations that may need some third party type of assurance service from a public accounting firm. And there could be some basis then other than generally accepted accounting principles on which the opinion is given. Then we have specified elements accounts or items of the financial statements. So we might have to give an opinion or we may be asked to give an opinion on certain accounts. And we might basically set up an engagement to give some type of opinion, not on the entire financial statements, but specific elements within it. So for example, they might ask us to to audit the accounts receivable and test for accounts receivable and the fairness of the accounts receivable being audited, given the allowance for doubtful accounts and that type of engagement could be an audit for something like a pension plan is a pension plan valued correctly, or is it reported properly in the financial statements, there might be some specific need. And again, these audits typically come up because of some type of specific need, there's some kind of specific need within the business industry, they need more assurance about a specific section.