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foreign welcome everyone to the todayamp;#39;s webinar uh my name is Michael hoose I am out of the Raleigh office um Iamp;#39;m a director in our professional practices and uh I I mostly help engagement teams uh and do quality review and learning activities such as today and uh remember happy also to have Andrew with us thanks Michael uh my name is Andrew Taylor Iamp;#39;m a director in our accounting advisory practice and we assist clients with across the board um audit clients and non-audit clients with accounting standard adoption with complicated transactions and excited to meet all of you today and talk about Cecil and give the overview of what needs to be considered this year for adoption um so on that note um I want to talk first around you know todayamp;#39;s agenda to get you all aligned on what weamp;#39;re going to talk about um really really five key things um just give a high level overview of what ASC 326 is what itamp;#39;s all about weamp;#39;ll talk a li