 Do you only accept it accounting principles if such information or data contain any departure from an accounting principle promulgated by bodies designated by counsel to establish such principles that has a material effect on the statements or data taken as a whole. So basically what we're saying here is that within the audit engagement, the the idea is to give an opinion. Generally, this is me paraphrasing this information. The idea is to give an opinion. And of course, we can't give an opinion on the financial statements being fairly stated if, of course, they are not fairly stated in accordance with generally accepted accounting principle. Next, we have confidential client information. A member in public practice shall not disclose any confidential information without the specific consent of the client. So we have confidential information, of course, as we go through the audit process, we can't give that information out without specific consent from the client. However, there are some exceptions, some exceptions to the rule. And again, obviously, as we go through the audit process, we will be gathering information, confidential information, information about the client and the accounting process related to it. And we were not to the general rule, of course, is that we cannot give out that information without the consent from client to do so. However, there's going to be some situations where there's going to be exceptions to the rule, of course. So situations where confidential information can be disclosed, situations where we have an exception to the general rule that it cannot be disclosed, in other words, to meet gap or gas disclosure requirements to comply with a subpoena. So if there's a subpoena, then we needed to comply with a legitimate subpoena if required by an authorized peer review body. So if there's a peer review body, because that's within the profession, that's my interpretation of the reason for that being an exception, in part of an investigative or disciplinary proceeding. So if it's an investigative or disciplinary proceeding, similar to a subpoena type of situation, to allow a review for the purchase, sale, or merger of the practice.