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In this video, Priya Kumar and Bosco Ewan from Moss Adams discuss stock reports, focusing on soft ones. Priya is a senior manager in their IP risk and compliance department, while Bosco is a managing director leading their California soft practice. Bosco has 12 years of experience specializing in stock ones and stock twos. They emphasize that the material in the presentation is for informational purposes only and should not be considered as legal, accounting, or investment advice. They also clarify that it does not create a legal relationship, such as an accountant-client relationship.