 In this presentation, we will discuss payroll ethics and practices. Payroll is going to be a subset of accounting and within the accounting field, like any type of profession, accounting being a profession and payroll being a profession in and of itself as a subsection and of its own right. And any profession has to deal with some type of information that's not even between the individuals involved, meaning the person that is processing payroll may have more information than the people, other people involved that are dealing with payroll. And therefore the likelihood of some type of fraud or some type of problem happening without it being detected is higher. Therefore, the professions in general professions usually happen when there's type of this type of information, type of information that's more specialized. And payroll is going to be a definite area of specialization where we need some type of regulations within the profession.