Q1 . You are the project manager at a large accounting firm in the United States. Throughout the year, your firm provides both consulting services and accounting / auditing services to XYZ Widgets, Inc, a publicly traded company listed on the New York Stock Exchange. Currently, your project involves auditing the financial statements of XYZ Widgets Inc, in preparation for the annual shareholders / investors meeting.
 While your team is in the midst of project execution, you are informed that your project is cancelled due to new SEC regulations.