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The tutorial introduces ACL, or Audit Command Language, as a popular product offered by ACL that is widely used for data analysis and auditing. The version being used is 11.10 Unicode, with some minor changes in interface from previous versions. The speaker, King IV, is a Masters of Accounting and Bachelors of Accounting and Financial Management. ACL also offers other useful products, and the tutorial will cover scripting and shortcuts in version 11.10.