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looks like people are starting to slow down in terms of coming in so why dont we get started good morning everyone welcome to freedmaxxix lease Workshop presented by Lisa crunch my name is Jericho Rosa and Im a senior manager in freedmaxxix healthcare practice with me today is Joe Smith a senior manager in freedmaxxix audit practice freedmaxic is over 60 years old and is one of the top 100 largest CPA firms in the United States our industry knowledge is deep and we bring value to our clients with a variety of services like Assurance tax and Consulting Joe and I co-lead the freedmax at least committee and are working to assist organizations with their implementation of the standard throughout the event today you will have the ability to earn CPE credit by checking into the session and completing polling questions Jen would you like to take a moment to explain how our participants can access these polling questions yes thanks Jericho uh just if you could put up the the QR code slide p