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All right, lets talk a little about the required communications with governance. Were gonna give you some mnemonic tools to help you remember it. And I would wager that even perhaps more memorable will be the pictures were using here. If that sticks in your mind, great. Itll help you remember it on exam day. So this first slide deals with these had to be communicated to governance regardless. So first, lets walk through the list here. First one we have is accounting policies, so its the selection that changes in as well as the appropriateness. Basically telling governance heres what they chose to do when they had choices regarding their accounting policies. Second, the process of coming up with estimates. Third, how adequate, or are they adequate disclosures, and finally any docHub management judgment calls. So if you take the selection process, adequacy, and management, weve got SPAM, which apparently what this guy is extremely passionate about is SPAM. He is screa