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good afternoon and thanks for joining us for todays webinar sox implementation im elaine nestle principal and leader of the firms internal audit and management consulting practice ive been doing sarbanes-oxley implementation since 2005 and we are celebrating the 20-year anniversary of sarbanes-oxley this year and joining me today is michael murray hes a senior consultant with mcconnelly and asbury good afternoon everyone im mike murray i got my professional start as a human intelligence collector in both the us army and defense intelligence agency i made a mid-career shift to uh i.t after getting a bachelors degree in digital forensics prior to coming on board with mcconnelly and asbury i gained experience as a business manager for a small masonry company as well as a local i.t administrator for the jm smucker company thank you michael uh ive been with mcconley and asbury since 2005 and ive enjoyed working with many of our clients on sarbanes-oxley implementations and for tho