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Professor Farhad introduces the topic of restructuring in advanced accounting, which is also covered in the CPA exam, specifically the FAR section. He encourages viewers to connect with him on social media and subscribe to his YouTube channel. He mentions having over 1500 accounting, auditing, and tax lectures available for viewers to benefit from. He also promotes a limited-time offer for the gold standard CPA preparation course with Becker, providing $1,000 off with unlimited access. Viewers are reminded to consider their purchases carefully.