Two little boys are playing outside with their soccer ball on the green grass.
The boys are playing.
The boys are made from paper airplanes.
Two men are performing in the street.
3.1 is available on the GAO home page.
No extra work will be required for attestation engagements with GAGAS.
A group of people are playing insturmnets.
Someone is looking through a telescope.
Home field advantage, equipment differences, and help from teammates all make a difference.