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			{
				"instructionText":"Select the topic most relevant to your responsibilities from the four listed below.",
				"title":"<div class='module_name'><p>Branch 1</p><div class='inner_icon'><img src='course_01/images/branch_img0.png' /></div></div><div class='img_holder'><div class='pagesizer'></div></div>",
				"target":"Use of third party technology",
				"description":"description 1",
				"display":"hide"
			},
			{
				"instructionText":"Select the topic most relevant to your responsibilities from the four listed below.",
				"title":"<div class='module_name'><p>Branch 2</p><div class='inner_icon'><img src='course_01/images/branch_img1.png' /></div></div><div class='img_holder'><div class='pagesizer'></div></div>",
				"target":"Marketing and sponsorships",
				"description":"description 1",
				"display":"hide"
			},
			{
				"instructionText":"Select the topic most relevant to your responsibilities from the four listed below.",
				"title":"<div class='module_name'><p>Branch 3</p><div class='inner_icon'><img src='course_01/images/branch_img2.png' /></div></div><div class='img_holder'><div class='pagesizer'></div></div>",
				"target":"AICPA considerations",
				"description":"description 1",
				"display":"hide"
			},
			
			{
				"instructionText":"The following <strong>optional</strong> case studies illustrate different scenarios involving areas of shared responsibility, you now have the opportunity to learn more about a topic of your choice, but are <b>not required</b> to make a selection and can proceed to the next screen at any time.",
				"title":"<div class='module_name'><p>Branch 5</p><div class='inner_icon'><img src='course_01/images/branch_img4.png' /></div></div><div class='img_holder'><div class='pagesizer'></div></div>",
				"target":"AICPA considerations",
				"description":"description 1",
				"display":"hide"
			},
			{
				"instructionText":"Select the topic most relevant to your responsibilities from the four listed below.",
				"title":"<div class='module_name'><p>Branch 6</p><div class='inner_icon'><img src='course_01/images/branch_img5.png' /></div></div><div class='img_holder'><div class='pagesizer'></div></div>",
				"target":"AICPA considerations",
				"description":"description 1",
				"display":"hide"
			},
			{
				"instructionText":"Select the topic most relevant to your responsibilities from the four listed below.",
				"title":"<div class='module_name'><p>Branch 7</p><div class='inner_icon'><img src='course_01/images/branch_img6.png' /></div></div><div class='img_holder'><div class='pagesizer'></div></div>",
				"target":"AICPA considerations",
				"description":"description 1",
				"display":"hide"
			},
			{
				"instructionText":"Select the topic most relevant to your responsibilities from the four listed below.",
				"title":"<div class='module_name'><p>Private audit client planning IPO</p></div><div class='img_holder'><div class='pagesizer'></div></div>",
				"target":"M3_B1_1 Private audit client planning IPO",
				"description":"description 1",
				"display":"hide"
			},
			{
				"instructionText":"Select the topic most relevant to your responsibilities from the four listed below.",
				"title":"<div class='module_name'><p>Audit Committee pre-approval and PCAOB Rule 3524</p></div><div class='img_holder'><div class='pagesizer'></div></div>",
				"target":"M3_B2_1 Audit Committee pre-approval and PCAOB Rule 3524",
				"description":"description 1",
				"display":"hide"
			},
			{
				"instructionText":"Select the topic most relevant to your responsibilities from the four listed below.",
				"title":"<div class='module_name'><p>SEC transition framework for mergers and acquisitions</p></div><div class='img_holder'><div class='pagesizer'></div></div>",
				"target":"M3_B3_1 SEC transition framework for mergers and acquisitions",
				"description":"description 1",
				"display":"hide"
			},
			{
				"instructionText":"Select the topic most relevant to your responsibilities from the four listed below.",
				"title":"<div class='module_name'><p>Discussing shared responsibility with the client</p></div><div class='img_holder'><div class='pagesizer'></div></div>",
				"target":"M3_B4_1 Discussing shared responsibility with the client",
				"description":"description 1",
				"display":"hide"
			},
			{
				"instructionText":"Select the topic most relevant to your responsibilities from the four listed below.",
				"title":"<div class='module_name'><p>IESBA concurrence process for an upstream controlling affiliate</p></div><div class='img_holder'><div class='pagesizer'></div></div>",
				"target":"IESBA concurrence process for an upstream controlling affiliate",
				"description":"<ul><li>New IESBA concurrence requirements for entities that control and are controlled by SEC audit clients, regardless of consolidation.</li><li>Comparison of SEC’s pre-approval rules to IESBA’s concurrence requirements.</li></ul>",
				"display":"show"
			},
			{
				"instructionText":"Select the topic most relevant to your responsibilities from the four listed below.",
				"title":"<div class='module_name'><p>Private audit client planning IPO</p></div><div class='img_holder'><div class='pagesizer'></div></div>",
				"target":"Private audit client planning IPO",
				"description":"<ul><li>Steps required by the engagement team of a private audit client intending to pursue an initial public offering.</li><li>SEC independence considerations for the periods included in the initial registration statement.</li></ul>",
				"display":"show"
			},
			{
				"instructionText":"Select the topic most relevant to your responsibilities from the four listed below.",
				"title":"<div class='module_name'><p>SEC transition framework for mergers and acquisitions</p></div><div class='img_holder'><div class='pagesizer'></div></div>",
				"target":"SEC transition framework for mergers and acquisitions",
				"description":"<ul><li>Requirements when potential independence impairing services are identified ahead of a corporate transaction involving an SEC audit client.</li><li>When application of the SEC transition framework for mergers and acquisitions is appropriate and protocols associated with applying it.</li></ul>",
				"display":"show"
			},
			{
				"instructionText":"Select the topic most relevant to your responsibilities from the four listed below.",
				"title":"<div class='module_name'><p>Audit Committee pre-approval when a delegate is&nbsp;used</p></div><div class='img_holder'><div class='pagesizer'></div></div>",
				"target":"Audit Committee pre-approval when a delegate is used",
				"description":"<ul><li>SEC and PCAOB requirements when obtaining delegate pre-approval for non-audit services.</li><li>Steps required when SEC and PCAOB pre-approval rules are violated.</li></ul>",
				"display":"show"
			},
			{
				"instructionText":"Select the topic most relevant to your responsibilities from the four listed below.",
				"title":"<div class='module_name'><p>Branch 16</p><div class='inner_icon'><img src='course_01/images/branch_img7.png' /></div></div><div class='img_holder'><div class='pagesizer'></div></div>",
				"target":"AICPA considerations",
				"description":"description 1",
				"display":"hide"
			},
			{
				"instructionText":"Select the topic most relevant to your responsibilities from the four listed below.",
				"title":"<div class='module_name'><p>Branch 17</p><div class='inner_icon'><img src='course_01/images/branch_img7.png' /></div></div><div class='img_holder'><div class='pagesizer'></div></div>",
				"target":"AICPA considerations",
				"description":"description 1",
				"display":"hide"
			},
			{
				"instructionText":"Select the topic most relevant to your responsibilities from the four listed below.",
				"title":"<div class='module_name'><p>Branch 18</p><div class='inner_icon'><img src='course_01/images/branch_img7.png' /></div></div><div class='img_holder'><div class='pagesizer'></div></div>",
				"target":"AICPA considerations",
				"description":"description 1",
				"display":"hide"
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