At some point, your firm has to replace (or upgrade) their AIS (Accounting Information System) applications. They may have to do it for technology reasons (aging hardware, decommission software, etc.) or for compliance reasons (AICPA guidelines, regulatory changes, etc.). Using the firm that you work for ( or if you are not working, use a firm that you used to work for or a firm that you are familiar with), describe some of the technology concerns in performing this change.