 and still holds a role in these areas, although the PCAOB has now taken over responsibility for some of the activities with regards to publicly traded companies. The AICPA also holds that role in that they help the other types of CPA firms that may not have clients that are publicly traded, which again, there's gonna be a lot of CPA firms that may be involved and may be in audit processes for types of clients that are not publicly traded. They may need the audit for some other type of reason and they would look to the AICPA. Elements of quality control include leadership. Obviously, the leadership is gonna set the tone, relevant ethical requirements, acceptance and continuance of relationship, human resources, engagement performance and monitoring. The PCAOB, Inspections of Registered Public Accounting Firms. Regular inspections of public accounting firms that are required to register with the board are conducted by the PCAOB.