Students undertake research related to the current professional accounting and reporting topic using https://pcaobus.org/standards and other resources.  The topic for the group presentation is for you to write a comment letter to the PCAOB addressing Docket 043: Proposed Auditing Standard for Auditing Accounting Estimates, Including Fair Value Measurements. It has become effective but you should pretend that it is not yet effective and prepare a comment letter. There are actual comment letters you can view on the PCAOB website. For the presentation you should role play that you are CPAs explaining the new rule to a client. Remember, you should record the presentation as a videoconference using your zoom accounts.