 In this presentation, we will discuss the act's discredible rule with regards to public accounting firms, CPA firms, and audit or attestation engagements. Act's discredible rule. A member shall not commit an act discredible to the profession. Act's discredible could include discrimination and harassment in employment practices, solicitation or disclosure of CPA examination questions and answers, failure to file a tax return or pay tax liability, negligence in the preparation of financial statements or records, failure to follow requirements of governmental bodies, commissions, or other regulatory agencies, confidential information obtained from employment or volunteer activities, false, misleading or deceptive acts in promoting or marketing professional services, improper use of the CPA credential and failure to comply with records requested. Advertising in other forms of solicitation rules. Now we're going to talk about rules related to advertising in other forms of solicitation. A member in public practice shall not seek to obtain clients by advertising or other forms of solicitation in a manner that is false, misleading, or deceptive. Solicitation by the use of coercion, overreaching, or harassing conduct is prohibited. So we want to make sure that when we do go through the advertising process that it's not in a deceptive type of format. So obviously we want to make sure that there's nothing like misleading within the advertisement. Oftentimes this comes down to basically the naming conventions as well once again. Be careful with the naming. Obviously a lot of CPA firms will use the name of the owners of the partners of the CPA firm, which is fairly straightforward. If there's some other type of name that's being used for the organization, you just want to make sure and be careful that the naming convention isn't implying something that isn't true or factual. Obviously we don't want to have overreaching or harassing type of conduct within the advertisement as well. Although advertising is kind of seems like a mild form of harassment and so to some degree, but you know, we want to keep within the regulations for, you know, general advertisement type of rules, mainly making sure that it's not a misleading form of advertisement. Prohibited advertising includes creating false or unjustified expectations of favorable results. So if we're making like promises like we're going to guarantee the audit result is going to be good or we're going to.