NO SOUND TROUGH HDMI ON ACER AX3400-U3032 and No HDMI Icon in sound se

Had to replace motherboard from authorized acer parts dealer now I get no sound through HDMI port. I did through the original board until it got fried by electrical surge. Can any one help or send me a picture of the inside the same model to make sure all jumpers on the motherboard are in the right spot. Or if any one else had this problem tell me how you fix it. It does not have HDMI sound icon in the mixer. What I have done:
1. I have looked for disabled devices.
2. Tried looking in sound mixer settings for the default audio.
3. New install and drivers.
4. Tried a system utility software RegInOut. Looking for serious replies on fix even if it was not an Acer.



specs:
AMD Athlon II X4 Quad-Core Processor 640,
Windows 7 Home Premium,
NVIDIA GeForce 9200 Chipset, NVIDIA GeForce 9200 Graphics Integrated ,
4096MB DDR3 Memory,
1TB SATA Hard Drive (Green Product – variable RPM),
16X DVD±R/RW SuperMulti Drive,
Multi-in-1 Digital Media Card Reader,
802.11b/g/n Wireless,
High Definition Audio with 5.1-Channel Audio Support,

Any help appericated

I have tried and it is still not there and not disable I am stumped?

yes I did install ship set drivers from acer and nvidia nothing is helping

No not under warranty, this is the third motherboard I have replaced in 4 weeks because the icons do not show up. I thought the same, bad motherboard. But the motherboard is fine. what would the chances be to have 3 bad boards. I am missing a driver or something is not enabled. I just dont know what I have only one sound icon the speaker. i do not get the digital output spdif and my tv does not show up in list. They are not hidden and they do not show up as disabled. I et get a Picture through HDMI but no sound.

Here are screen shots

more pictures