This document discusses how to report speech in indirect or reported speech. It explains that when changing direct to reported speech, you may need to: 1. Remove quotation marks and adjust punctuation. 2. Change verb tenses. For example, changing "I am teaching" to "She said she was teaching." 3. Replace pronouns. For example, changing "you" to "I". 4. Adjust time and place references that were mentioned in the direct speech. The document provides examples of reporting statements, questions, orders and commands in indirect speech. It emphasizes the need to change verb tenses and pronouns when reporting speech.