 In this presentation, we will discuss general standards and compliance, accounting principles, and confidential client information, starting off with general standards and compliance. A member needs to comply with the standards below and with any interpretations thereof by bodies designated by counsel. That includes professional competence. So we've got to make sure that they have professional competence. If we're in an audit engagement, we want to make sure that there is professional competence with regards to it. That may seem obvious, but note that there's a lot of different types of engagements. Not every audit is, of course, the same. We could be auditing different types of industries. We cannot be auditing different levels or different sizes of organizations. As we do so, we got to make sure, of course, that we have the professional competence in order to audit those types of industries. Then we have due professional care. Want to make sure that we take due professional care within the audit process. We apply due diligence within the performance of the audit procedures. So we need to have the competence in order to do so. And then we need to follow through with it with the due professional care planning and supervision. We want to make sure that we have the proper planning and supervision involved within the auditing process, meaning we have the process involved in terms of who is doing the work and the proper supervision of the work that is being done so that we can complete the audit process in a sufficient fashion and build the evidence that is needed, be able to rely on the evidence that is needed. Sufficient relevant data. We want to make sure that we compile sufficient relevant data with regards to an audit process. That's going to be, of course, our audit evidence. We got to make sure that we do the due diligence, do the audit process, make sure that we have the evidence to support the opinion that is given. Now we'll discuss accounting principles and rules. A member shall not express an opinion or state affirmatively that the financial statements or other financial data of any entity are presented in conformity with GAAP generally accepted accounting principles or state that he or she is not aware of any material modifications that should be made to such statements or data in order for them to be in conformity with GAAP.