Otherwise, November was a slow month for standard setting. No final standards were issued by any standard setter. The GASB did put out a new exposure draft, Implementation Guidance Update—2023, which provides new questions and answers in a variety of financial reporting topics. FASB also proposed a new chapter for FASB Concepts Statement No. 8, Conceptual Framework for Financial Reporting. The AICPA also put out for proposal Peer Review Standards Update No. 1, Omnibus Enhancements and Technical Corrections. We are still waiting for the issuance of a reference rate reform effective date change. We’ll continue to monitor and keep you informed.