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Join Roger Philipp, CPA, CGMA as he walks you through everything you need to know to pass the 2019 CPA Exam.
Hello and welcome, welcome. I'm Roger Philipp, of Roger CPA Review. And today, I want to talk about the Guide to Passing the new and improved 2019 CPA Exam. Now a little bit about Roger CPA Review, and you'll see here about our mission, our new patent-pending SmartPath Predictive Technology™, which is amazing, and basically what we're passionate about. As far as our mission, our mission is to change the way that students learn. And we want to make sure that not only we're changing the way, but we're maximizing the efficiency, so you can accomplish your goal, which is to study for, prepare, and pass the CPA Exam in a timely fashion, and enjoy the entire process. That's why we're together. Now, why is it an exciting time to become a CPA? First of all, ca-ching, ca-ching, the average CPA makes about a million dollars more over their lifetime than a non-CPA, so that alone should motivate you to "Hey, I gotta get some Benjamins." Long-term job security. So, it's one of the things that you start in public or private or governmental. And a lot of times we move around, we jump around quite often. It looks great on your resume, and I always tell students, "You're graduating, you got your first job, it's great. Probably 98% of you will end up retiring from a different company." So chances are, you're gonna be interviewing and so on, so you wanna have an impressive resume. Having a CPA really makes your resume impressive. Basically you're seen as a trusted advisor, a business consultant. I have advisors, business consultants, that are all CPAs, very, very valuable.You're on the forefront of technological advances. As you can see, things are always changing, the Exam's always changing, there's always updates to the Exam. But there's always updates to the profession as well. Also, you'll enjoy a great work-life balance. Because it's important to have that balance, where you can work hard and make good money, but also enjoy time with your family, friends, traveling, and so on. So what I wanna talk about is hey, what is the road map to get from point A to CPA. And it's known as, basically, the four Es, which we'll talk about. Which is Education, the Exam, Ethics, and your Experience as well, that your needed in order to become a CPA, and then finally, how to process that paperwork to become a CPA. Now as far as this process, first of all, fulfilling the educational requirements. What that means is, what is it I need in order to sit for the Exam? Now it's important to understand, there's a difference between what it takes to sit, and what it takes to get certified. Because a lot of times there's confusion, where people think, "Oh, I have to have this and that before I sit." And in some states you do, and some states you don't. For example, the national requirements generally are, a Bachelor's degree, 150 semester units in most states, but not in all states. For example, in California, as long as you have a degree with 120 units, you could qualify to sit for the exam, and then you can't get certified until you've got the 150 units. So every state's a little bit different. If you look at our website, rogerCPAreview.com, you'll see a listing of the different states, and what the requirements are, as well. Generally, you need to have about 24 semester units in accounting, which is about 36 quarter-units in accounting, and that is in order to sit for the exam. But as I just mentioned, go ahead and look at our website, so you can see what the requirements are in all the different 55 states and jurisdictions, Guam, Puerto Rico, Virgin Islands, and so on. So again, some states allow you to sit before you meet those requirements. Each state is a little bit different. But again, I want you to realize that in many states, there's what you need to sit, and what you need to get certified, and those are usually quite different. Then we say, okay, what about the exam itself? What do you expect on the CPA exam? And with the CPA exam, it's gone through a variety of changes over the year. When I sat for it, way back when, it was 19 1/2 hours, it was two and a half days, twice a year, six days a year. It was a long, arduous process. Now, you can take one part at a time. Study for a part and take a part and study and so on. As far as the exam itself, it was 19 1/2, it's now 16 hours. Used to be 14, then they increased it in 2017, to 16 hours. Each part is four, four, four, four. The four parts consist of auditing, and auditing is planning, internal control, substantive testing, IT, audit reports, SSARS, Statements on Standards for Accounting and Review Services, and so on. That is your four hour experience. So you're out there doing an audit, obtaining sufficient, appropriate audit evidence, and at the end of the audit, you have to give an opinion. In our opinion the statements referred to above presents fairly in all material respects the financial opinions of xcode's of 1231 x1 the results of its operations in conformity with US GAAP. Or the applicable financial reporting framework. So, this audit report is an important part of auditing. That again, is a four hour exam. FAR, financial accounting reporting. That's kind of like intermediate one, intermediate two, advanced government non-profit squeezed into a fun-filled, four hour adventure. But FAR is leases, pensions, bonds, deferred taxes, contingent liabilities, governmental accounting, non-profit accounting, and all of that. That is a four hour adventure. Regulation is also four hours. Regulation is tax, law, and ethics. Now, with tax, that's your individual tax, let's say maybe 15%. So that's your 1040 and all the schedules, A, B, C, D, E, and so on. All of that is part of the tax exam. You've got corporate tax, your 1120, 1120S corps, 1065 partnership, 6252 installment sales. So all of that is tax, which is about 60 to 80% of that exam. That's the most heavily part of regulation. We've got business law, which is 10 to 20%. And business law is something that, when I took the exam, many, many moons ago, it used to be a 3 1/2 hour exam on its own. Then, they combined it and put it into reg, and it's about 10 to 20% of reg, but it still has almost all the same content material that was on my exam back in the day. We've also got ethics and professional responsibilities. That's also on the regulation exam. Finally, we've got BEC, Business Environment and Concepts. That is micro, macro economics, financial management, operations management, IT, all of that is part of BEC. Another fun-filled area. Remember cost managerial from college, remember that? It's back, right? So we'll talk about variance analysis, and four plus three is seven, spending efficiency, volume variance analysis. I love using memory aids or mnemonics, because they make your studying much more efficient, effective, and it helps you to remember stuff. Not only for the exam, but also, for your entire life, as well. So that's called the BEC exam, which again is four, so that makes all four of them. And as a CPA, four plus four plus four, that's 16 hour exam. Once you pass a part, you keep that part for about 18 months. What does it take to pass the exam? 75 and above, woo-hoo, you're a CPA. 74 and below, I came this close to being a CPA. Thanks for coming out, we have a nice consolation prize. So, what I want you to realize is, it's not an IQ test. You do not have to be a genius to be a CPA. It's a test of discipline. If you study, you will pass. That's what our job is, is to motivate you for the 300 plus hours it will take in order to get through all four parts of that exam, being, again, audit, FAR, reg, and BEC. So realize again, if you got a 75 in college, that feels like a C, right? That's what C in CPA stands for, average, right? So you don't have to be a genius, but you need a little bit of a whole bunch of information. The exam is like a lake an inch deep and a mile wide. But your brain, in a minute and a quarter, has to jump from leases, pensions, bonds, so you've gotta jump from topic to topic, concept to concept. That's what it takes to properly prepare and get through the exam. Now, what are the different types of questions on the CPA exam? You're gonna have multiple choice. And with the multiple choice, you generally have four different choices. You've got task-based simulations. And a task-based simulation includes things called a DRS, which is a document review simulation, and also research questions. This DRS, which I'll show you an example of in a minute, this is a question they created. They started testing this in about 2017. Because what they did, is they changed the exam, because they to say, "Okay, what is it "that a second year CPA would see in the real world?" But also, "What do we need to do, "so what do they need to be able to do out there?" They added more critical thinking, and your ability to analyze information. So in order to do that, they created kind of a more detail-type question, which is a document review simulation. Which is just, you're gonna review documents, exhibits, in order to answer a question, which we'll talk about in a minute. Research, which is on FAR, reg, and audit. There's no research in BEC, which is tax and law, but there's essays, or written communication. So in research, which again, I'll show you in a moment, research, most of us are fine with that, you do a Google search, you can find the information. But you'll work through that with our software, as well. And then the written communication, those are essays on BEC. You get three essays, of which generally, two of them are graded. Now, what do these look like? Multiple choice question, so you log in, you open it up, boom, there it is. You'll see, at the top, a countdown clock. And it's kinda stressful, cuz most of us aren't used to a countdown clock in life, right? Hey, you've got four hours. Three 59, three 58, three, and your heart starts racing, like, "Oh my gosh, I should have started studying sooner." But that's what we have to do in class, is work on your timing, cuz we wanna make sure you have adequate time, to get through the multiple choice and all the problems, and research or written communications, as well. So, with the multiple choice, you'll see you've got several choices there, you click it in, when you mark it, you can also open up there's an on-screen calculator you can use. Although at most Prometrics testing centers, where you take your exam, quite often they'll offer you a calculator. And many students go, "Sure, I'll take it." But you have an on-screen calculator, as well. So the multiple choice questions, as I said, you have a countdown clock, you've got generally four different choices, and you'll have a variety of questions, anywhere from 62 to 78 questions, which I'll show you how they're broken up. Or, I'm sorry, 76 questions. With task-based simulations, this is where you're working through a problem, and it gives you a variety of choices. Does control risk go up, go down, and so on. And so they'll give you a finite number of choices right there, that you click on, in order to answer it. And you'll see these kinds of questions in all four parts. The DRS is a document review simulation. This is the newer type of question. So what this question does, this is the one I talked about, where they wanna test you more on your ability to analyze information, and critically think. So here, what they do, is they give you a scenario. But they give you a bunch of exhibits, resources. A bunch of different tabs, where you can click on them and they'll open up support documents. I equate this to, someone comes to you and says, "Hey, Rog, could you do my tax return, please?" And you say, "Sure". And they give you a shoebox full of receipts. And you're job is to go through and figure out, or discern, which of these receipts are applicable to doing their taxes, and which of these are not gonna be tax deductible. You know, can I write off uniform? Cleaning my suit for this video? No, I don't think so, cuz it's not really a uniform, I could wear it anywhere, and so on. So we have to look at that. That's where you have to go through and discern what's useful, what's not. So they might give you exhibits like invoices or depreciation schedules, or a working trial balance, or a letter from the president or CEO, or letters from your attorneys. So you're gonna look at these and discern, or figure out, which ones are applicable to solving the problem. So as we look at this problem again, you got the countdown clock, and you'll see how many, you'll have eight problems in audit, FAR, and reg. And four in BEC, but I'll show you that in a minute. So as you work through this problem, you'll see there that there's certain things that are kind of highlighted, and they have a little mark there, where you have to go through and answer those questions. So it say, "We found that revenues, in the second quarter "of the year nine increased to 1331 or 7.9% to 18,254." So when you click on that, it'll then open up and say okay, hey, here are the support documents to support this information. So you might have to use your calculator to figure out if those percentages are correct. So that's what you're doing, as far as working through this DRS, or a document review simulation. We generally say, figure about 20 minutes for each of these types of problems. For the earlier TBS problem, maybe more like 15 minutes, in order to stay on target, in order to complete the exam in a timely fashion. Now the research, research exists for audit, FAR, and reg, not BEC. But as I said earlier, most of our students are very comfortable doing research these days. We do Google searches all the time. Also on the exam, they changed it to get rid of things that you could easily search. For example, I used to have to teach you all the tax return due dates, is it 3/15 or 4/15? Or if it's a non-profit, you've got more time. Like a Goodwill, where I buy my clothes, that's 5/15. So, it all depends. Those are things they said, you can look these up so easily nowadays, we don't need to test you on that. So they try to test you on stuff that you can look up, the research stuff. And this is again, in audit, FAR, and reg. Every exam in audit, FAR, and reg will have at least one of these. Figure you need about 10 minutes on this, maybe 15 max. I've had some students have two of these. Generally, if there's two, one is probably pre-tested. But as I said, you'll have eight task based in audit, FAR, and reg, of which one, at least, will be a research question. With written communication, that's on the BEC exam, business environment and concepts. And for this, they're gonna give you a scenario. You read it, and basically, you're gonna respond in a three paragraph type report. A beginning, a middle, and an end. Is it clear, concise, complete, use of standard English, appropriateness for the reader, and grammar, spelling, punctuation, and all that. So what they're looking for, is is it organized properly? So they're talking about unified paragraphs, transitions, connectives, all those, no bullet points. They don't want like a bullet point list, because it is machine graded. So the machine looks for key words. That's how it grades you. So it's looking, so that's why, whatever words are asked in the question, you want to regurgitate, give them back in your solution, so the computer is looking for those key words. If your score is close, you get a 74, 75, 76, then they're hand graded a second time, so they can decide, let's push you up to a 75 or six, or let's push you down to a 74. But if you're way high, way low, then the machine grading would count. Expression, it talks about grammar, punctuation, word usage, capitalization, all of these are important things that they're using, the machine is, in order to grade your essays. As I said earlier, in BEC, you'll have three of these. Of the three, two are graded, one is generally pretested. Just so you're realizing that, that there's three of em, of which one's pretested. And as a general rule, about 16% of the exam is pretested. So, multiple choice questions, they have pretested questions in there. Task based simulations, at least one of em. Written communications, at least one of em. So, hopefully it's the one you had trouble with, as opposed to the two you really knew. But there again, there's always some pretested questions on the exam. What is the weighting, the score weighting on the exam? Audit, FAR, and reg is 50/50. 50% of your score comes from multiple choice, 50% comes from your tasked based simulations. Now as I said, in audit, FAR, and reg, you're gonna have anywhere from 62 to 76 multiple choice, and those are the first two testlets. And them the next three testlets are gonna be your task based simulations. So that's 50% of your score is on multiple choice, 50% is on task based simulations. With BEC, 50% multiple choice, 15% written communication, so that's your three essays, of which two are graded. But, task based simulations are 35%. Up until 17, 2017, 85% multiple choice, and it was no task based problems. They brought four problems in. So you'll have four task based simulations in BEC. Back in my day, when I took the exam, back in 19 blah, we had problems in all the exams, even in cost accounting. Now, they had taken em out, now they brought em back in. So you'll have up to four different problems. Could be budgeting, or variances, or economics, financial management, any of those areas. That's in the BEC exam. So that's the way that it's set up. That is kinda what we call your score weighting. As far as the exam, the way that it's structured. First of all, what's really cool, they introduced last year, a break, you get a break, woo! ♪ Give em a break, give me a break ♪ Anyway, so you get a 15 minute break. When I took the exam, did they give me a break? I don't think so, they just said, "Sit down there, "take the exam, no calculators, paper, pencil." Whoosh, and they whip us. And when I took the exam, I took it in LA. At USC, at the convention center. There were about six thousand people sitting in this room. Me and six thousand of my closest friends. And we would sit in this long room with these long tables. And you'd have these 95 year old proctors walk by, drop the exam in front of you. And your heart would race, boom, boom. That's how it was. Now, you book it like a doctor's appointment. I think I'll take it on Friday, in this city, and I want this part. So you can go and book it six days a week at Prometrics, and you can take it one part at a time, which is great. With the exam, they now, as I said, give you a break. So they try to figure the break should be about halfway through, time-wise. Not score-wise, but time-wise. Because, when you look at this slide, you'll see there are five testlets. Testlet one, multiple choice. Testlet two, multiple choice. That's 50% of your score. Testlet three, task based simulations. Four and five, more task based simulations. So you'll see here that audit, FAR, and reg have eight tasked based simulations. You'll also notice that in the multiple choice, you'll get anywhere from 66 in FAR up to 76 in reg. So you'll have 38, 38, multiple choice in each of those. So you can see it's a little different. Where as BEC has 31, 31. Then it switches to your two task based simulations. That's when you should have your break. Two more, and then at the end, your written communications or your essays. So when you look at this, what I want you to see is how it's set up. So notice they're all a little bit different. They're all still four hours each. But what they've tried to do is to set it up where they figure that this should be adequate time for you to prepare and get through this part of the exam. So when we start with testlet number one, in audit, for example, 35 multiple choice, then it'll say, "Do you want to take a break?" No, no, no, cuz if you took a break, the clock keeps running. And unless you feel really lucky, hey, I'll give my head, you don't want to do that. Then, testlet two, another 36 questions. It'll say, "Do you want a break?", no. Then, testlet three, are your two task based simulations. And those two task based simulations figure, about 15 minutes each. Then it says, "Do you want a break?", yes. Because this one doesn't count against you. You can get up, go to the restroom, leave the room. Allow enough time to check back in. You gotta get back in line, check back in, fingerprint, and get into your seat. If you're not seated within 15 minutes, boom. The clock will start ticking. Tick tock, tick tock, there's an old song, tick tock, I forgot who did that. But anyway, do you remember that song? So, you get a break for 15 minutes. Then the clock starts, you've got testlet four, with three TBS, testlet five, with three TBS. These are generally some of the longer TBS. So, if it's a long, like a DRS, a document review, where you've got that exhibit tab, figure about 20 minutes per question. If it's a basic TBS, maybe 15 minutes. So as you're going through it, again, your key is to watch the clock carefully. Because I don't want you to get to TBS four, and boom, run out of time, cuz you're not gonna pass. So realize again, even though halfway through, about two hours, should be your break. But, testlet one, testlet two, that's 50% of your score, then you jump into testlet three, then you should have your break. So again, this is an important slide to kinda understand, as far as the timing. So what we will do together, is we'll work on exam time strategies. And by the exam time strategies, what I mean there is that I want you to know, okay, what should my countdown clock look like? Because remember, at the exam, you can't wear a watch, everything has to go in your locker. Incidentally, if you're wearing a jacket to your chair, you're gonna have to wear that jacket the entire time. So you can't take it off and hang it on your chair. So I tell students, wear a t-shirt, with maybe a light shirt over it. So if you're warm, you can open the shirt. If not, you can close it. You might be sitting right under the air conditioning. Make sure you like your seat. If not, go and ask them maybe to move you somewhere else, so you're not by a walkway, or by a door, or under an air-conditioning vent. You've studied so much, you put so much prep time in, I want your experience at the Prometrics testing center to be good. So as you look at this, you'll see, for example, okay, testlet one in audit should take about 45 minutes for 36 questions, when you do the math, that's like a minute and a quarter a question. Testlet two, about 45, testlet three has two problems, figure up to 15 minutes each, boom. There's your two hours, that's where your break should come in. Then, testlet four and five, those are sometimes longer TBS. Figure maybe 20 minutes each, sometimes 25. Sometimes as little as 15. But again, watching that countdown clock carefully. Now you can see, we've kinda broken it out for all four of the parts. But if you zoom in on just audit, what should it look like? Multiple choice questions, about 75 to 84 seconds per question. Wow, that's not a lot of time, I got a minute and a quarter to read it, understand it, read the four choices, narrow it down to two, read it again, figure out, you know what, I think it's A, boom, let me mark A and go on to the next. Or let me mark the first box, for example. TBS general ones, as I said, about 15 to 20 minutes. The more complex ones, more like 20 to 25. Research, figure about 10 minutes a question. And for BEC, figure about 15 minutes per written communication. BEC is the thinnest book, and probably is the one that you'll have the least problem with time on. FAR is the thickest book, as I showed you. This book has a lot of material. There's a lot of stuff, a variety of stuff for them to test you on. That one, you really gotta watch the clock carefully. So that's an important part of preparing for the exam. As far as when can you sit for this exam, as I said earlier, when I was your age, it was twice a year, May and November. So May, you had three days, November you had three days. We had to sit for all four parts at the same time. We had to pass at least two parts to keep anything. And the parts you didn't pass, if you didn't get at least a 50% or more, you got nothing. So if you got a 99, 99, 99, 49, you had to start all over. Now, you study for a part, and take a part. As long as you pass that, that's great. You keep that part for the next 18 months. Now, as far as the testing windows, basically, we take the year, break it down into the four quarters. Quarter one, January, February, and March. You can take the exam January 1st through March 10th, then they close the window. That way they can update the exam, and check the exam, and make sure there's no issues, or replace some new material, and so on. So the blackout is March 11th through 31st. The next window opens April 1st through June 10th, and that's how it goes. So you can now take the exam nine and a half months a year, six days a week. Wow, that's much better than six days for the whole year, when I took the exam. So that's the way that it's set up, and again, it says candidates have 18 months to complete all four exam. So you pass a part, you get your results, the clock starts ticking, you've got 18 months to get the last three. If your 18 months goes by, in my day, you lost everything. Now, you just lose the first part. So as long as you can get it done in that 18 month window, you're fine, you pass, you qualify to be a CPA. So that's with the testing. Now as far as score release, one of the interesting things, they release the scores generally four times in a window, generally. So if you took it January 1st through January 20th, they take those exams, grade em for about 10 days, release it. January 20th through February whatever, 20 days. They take those, release em 10 days later, same thing. And then the fourth is for people, if they have to go over the window, or whatever. If there's hurricanes, tornadoes, they have to close the exam center, they'll give you a few extra days into the Blackout period. But the blackout period really is, like for example, when the new PCOB audit report came out, they launched it July 1st. So that way they had a few weeks to take the old out, put the new in, and so on. Same thing for the TCJA Tax Cut Job Acts for 2019. In 2018 they tested the old. 2019, so in between December 11th and the 31st, they take it out, put in the new stuff. That's why in your exam, you have the new material being tested. Now, people always ask, "Hey Rog. "What order should I take the exam in?" Generally, FAR takes the longest to prepare for. We suggest, start with FAR, then either audit or reg, then the other one, and then maybe BEC at the end. Now, I also like to tell students, "Look. "Let's say you just had a great teacher in auditing, "and it's fresh in your head, and I just graduated, "and I'm ready to study for it." Because, the exam is a highly academic exam. I mean, in the real world, nobody comes up to you and says, "Hey Rog, the second internal control structure element. "Is it control environment, risk assessment, control procedures?" Pff, right, nobody does that. But that's how your brain has to think for 16 hours. So, I suggest taking it as close to graduation, before you start working so much. Because once you start working, you kinda forget how to answer A, B, C, D type questions. So, if you just had a great audit teacher and it's fresh in your head, start with audit. If you're not sure, I always tell people, watch the first hour of each lecture video, see which one you're interested in, start with that. But I wanna remind you, there's gonna be stuff that you haven't seen in years, or may have never seen. That's fine, our job's to teach it to you. So, let's assume you're gonna follow this order, do FAR first. Then, if you wanna do reg, which is taxes next, or auditing, that's fine, do the other one. And then finally, BEC, cuz it's the thinnest book. The reason we choose this order, is because I wanna make sure, you know FAR takes so long to prepare for. And once you pass, your 18 months starts. But I don't want you to start with BEC, pass it, and then all of a sudden, you're running out of time, and then you lose it. So I'd rather have you start with the hard one first, which is FAR, and then get to the others. But again, you can go in any order you choose. The key that I want, is I want you to get a leg up. I want you to realize, woo, I passed this part. I can do this exam. So that's why, again, I want you to start with the proper part. Now, what's new, this year in 2019? Well, no major changes to the question type, or the structure, or the scoring. But significant changes, as I mentioned earlier, in reg and FAR. We'll start with FAR, with far, leases. Leases had a big change, because they said, "Let's get more in conformity with IFRS, the International Financial Reporting Standards." So what it did, is we used to have a capital lease, and an operating lease, instead of capital, it's now a finance lease. So the criteria changed slightly, T, T, BPM, and so on, on how to classify it as a financing versus operating. The biggest change is now operating leases have to be in your financial statements, unless they're less than a year. The reason is, we used to have this called off-balance sheet financing, off-balance sheet risk. It said, no, we don't want that anymore. We want full disclosure, we want it in your books. So, balance sheet recognition, financial statement disclosures, they expanded tremendously the disclosure requirements. What are the lease qualifications, they've added a couple of things there. Lease payments, for the calculations, for both operating and a finance lease, say a lease-backed transaction. So, there's a lot with leases that changed January 1st, 2019 moving forward. That's why, again, it's important to be studying those. Regulation, that has the TCJA, the Tax Cut Job Act. And this changed early last year in 2018. But the AICPA said, "Dude, we can't test it this soon, "so we're gonna make a clean cut and start January 1st." Which gave everybody time to update, repair, refilm, and so on. Some of the changes, it increased the section 179 deduction, and also bonus depreciation. Basically, it increased up to a million dollars. Starts phasing out at two and a half mill. So if you're a small company, like Roger CPA Review, instead of capitalizing and depreciating things, I can immediately expense certain things, which means it's an expense, reduces income, I pay less taxes, I have more money, I can reinvest in my company. Increased the standard deduction, but eliminated the personal exemptions. So the standard deduction, for myself, my wife, went up to 12 thousand for one, and 24 thousand for two. So instead of having to do an itemized Schedule A, the government said, why don't we change it, so that way it's easier, people can do their taxes on a postcard size, we'll see if that ever happens. But the point is, instead of itemizing, we're gonna give you 24 grand. That's more than most people would have anyway, so that way, fewer people will itemize, more people will just take that basic standard deduction, and then forget about my kids, my dependents, and so on. New limitations on property, state, and local taxes, and also mortgage interest. So for example, state taxes, property taxes, ten thousand dollar max, wow. It used to not be limited. So that meant that, you live in a city like San Francisco, you're property tax could be 30 grand a year, you can only write off 10. And that includes that, and state taxes. So that's why some people that used to itemize, because of that, may now just take the standard deduction. Mortgage interest, used to be a million, plus a hundred thousand of equity interest, a million one. They changed it to 750. Now you're grandfathered in, if you already got a mortgage of more, but for any new mortgages, moving forward, 750. They also came up with a new deduction, which is a 20% deduction for pass-through entities, Schedule E, S corps, and so on, called a QBI qualified business income deduction. That is a new great deduction. Gives you a certain percentage of 20% of wages, and so on, that you can take. And we'll talk about that in tax, as well. So these are just some of these basic changes that have occurred for the 2019 exam, and moving on. Getting back to this road, completing the ethics exam. Most states require an ethics exam, and I always joke, it's an exam where they send you the book, all the answers are in the book, or actually now it's online, that's how old I am. So you search the book, you'll find the answers. It's the one exam a lot of people cheat on, right? They'll go to work and go, "Psst, which ethics exam did you get?" Hey, how ethical, right? But the point is, it's an ethics exam, where you're sitting down, you're taking these questions. You've generally gotta get a 90% or above, in order to pass. There's maybe 40 questions, some states have more. But 40 questions, you've gotta get almost all of em right. Right, you can only miss three questions. So the point is, and it's all like, independence, and your sister's husband's wife is the board of directors, can you own stock and do the audit? So that's the kind of thing. So it deals a lot with independence questions. It's the kind of thing, again, it's a take-home exam. It's not difficult to pass, you just have to put the time in. That is called the ethics exam. We also have work experience. Now, every state's a little bit different, and it's determined by the state board. But generally, you need about one year of experience. So for example, when I took the exam moons, many, many moons ago, in order to sit and take the exam, you only needed a degree, 24 units of business, 24 in accounting, 36 quarter, 36 quarter. Then, but you had to work for two years. So I had to work at least two years, in order to get my CPA certificate, and you're generally working under the supervision of a licensed, active CPA. What they did is they changed it, and said, okay, by law now, instead of four, basically you need 150 units, or 225 quarter. So you need that extra year of school, but we'll cut the experience by one year, so you only need to work about a year. So for example, a lot of states say two thousand hours. So two thousand hours, if you look at a 40 hour week, that's two thousand 80 hours, so it's kinda like working a year. So a lot of states say a year, you gotta work at least 12 months. If you've worked at more than one job, that's fine. It's the cumulative total of at least a year. If you did work before you became a CPA, before you passed the exam, all of it, before, during, or after, all of that would count. So it's important to kinda keep track. How do you do it? Most states have this thing called a Form E of experience. And, before you give notice to quit, have them fill it out, to show what work you did, and so on and so forth, and they will submit that for you to the state. So, verified by a licensed CPA, as I said earlier, if you've worked under the supervision of a licensed, active CPA, that's what matters. So for example, California, you need 80 hours every two years, once you become a CPA, to keep your certificate active. So as long as that person has an active CPA certificate, they can sign off on that Form E for work experience. As far as submitting the paperwork, when all is done, you fill it out, submit it, and then boom, you're a CPA. You get this beautiful certificate, that it took me 20 years to finally frame. It was sitting in the box it came in for years. Finally I said, ah, let's put it up so it looks cool. But that's basically, the steps from A to CPA. What is it, it is education, understanding what you need, in order to qualify to sit. Taking and preparing for the exam. Passing the ethics exam. Getting your work experience. And then finally, submitting the paperwork to becoming a CPA. Now as I mentioned earlier, we have this wonderful thing called SmartPath. And it uses predictive technology. And it's something we launched in January of last year, 2018. And we noticed, because of it, our pass rates increased dramatically. Pass rates went from 88%, which was already great, up to 92, 93% in some cases. And the way it works is, we've gone through and taken the last five, six years of our past students. And we keep track of everything you do, how many questions you do, what percent you get right, how many attempts, and all that. We went through and we said okay, how can we make your studying more effective, more efficient? Because I don't, some courses say we've got 15 thousand questions. I don't want you to be 15 thousand questions. I want you to do what you need to do in each category, to make sure you understand it, so you can move on. Let's say I start with bonds. So it'll keep track of, let's say, we've got 280 questions and problems in bonds. You don't need to do all 280 if you're doing really well. So we'll keep track of, how many questions you've done, what percent you got right, and how many questions are in that section. And if you're meeting these certain criteria, you're targets are met, we go, "Dude, even though you only did 86% of these questions, "you're ready for bonds, let's go onto the next category." So what's nice about it, is it saves you time, makes you more efficient. And our pass rates have gone up, makes it more effective. So you'll see here that it tracks your progress towards the targeted goals. It maximizes your study time by giving you the right questions that you need. So that way, it gives you the questions you need in those areas, so that way you're not going too far into it. It's proven, as I said. It's done amazingly well with our students. And their pass rates have gone up as well. So as you go through, you'll see here, where you look at it and it says, oh, targets are met, go onto the next section. Oh, and this one, you know what, I haven't done enough questions, do more questions. In this case, I've done a lot of questions, but I'm not getting a high enough percentage, you gotta do more. So, it looks at all of those things. How many questions you've done, but also what percent correct you've done. And it's basing it on you, individually. So it's individually tracking you and says, "You're done, now go to the next section." What's great also, about our software, is it has robust diagnostics. And that will tell you what you've done, how long you spent, how much time you spent on each question, what percent correct you're getting. When I took the exam, it was paper, pencil, we didn't have any of this, we still pass. In today's day and age, I wanna know how much time I'm spending, and what I'm doing. So that's great, we will give you that information as needed. You'll have everything you need in order to qualify and pass the CPA exam. Please, feel free to start today with a free trial. Just go to our website, rogercpareview.com/cpa-courses/free-trial. And you can go through there and you can practice it. I always encourage people, shop around, try the different courses to see what it is they're offering you. I guarantee, ours is exciting, energetic, dynamic, entertaining. But most importantly, it'll give you what you need to pass the exam. You are smart, you've done well in school, you've done well in life. No matter what course you take, you're gonna pass. But I want you to enjoy it. When you get off of work, and you go home at 7:00, and you go uh, I've gotta study deferred taxes, I want you to be excited about the lectures. I want you to follow me, learn my memory aids, learn my mnemonics, we'll go through problems together. That's what's gonna motivate you. Cuz half the battle of passing the exam is staying motivated for the time it's gonna take to get you through that exam. Whether it's three months, six months, a year, or longer. We wanna get it done in 18 months, but we'll give you what you need to do, in order to pass the exam. Also, feel free to connect with us on social media. We are all over the place. Sign up for our blog post as well, because then we'll give you updates, about new changes on the exam, new changes in the environment, and also in the profession as well. So again, connect with us, thank you again for your time, and have a fabulous career in accounting.


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Attwood Corp
For more than 100 years Attwood has been proud to serve the parts and accessory needs of the marine industry. We have partnered with you to design, manufacture, test, and distribute a complete line of products that have been a part of your tradition, and we thank you for this opportunity.
- (616) 897-9241
- 1016 N. Monroe Street
Lowell,, MI 49331
United States
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This beatiful house is situated on a plot of 518 square metres.
Views – there are spectacular panoramic views of both the sea, mountains and surrounding areas from garden and inside house.
Swimming pool - 14 metres long, 4 metres wide, deepest end 1.5 metres. Outside shower area.
Electric pool cover. Automatic salt electrolyser system for chlorinating the pool together with PH system. Pool heater.
Garden - Automatic watering system. Garden areas at side and back of house, well establish.
Drive to garage - electric gates
Windows and terrace doors - all fully double glazed with fully open and tilt facility on all windows, no tilt on lounge/dining area terrace doors. Persian shutters to all windows and terrace doors - manual for windows, electric for terrace doors.
The house was built using thermo isolation polystyrene blocks with concrete interior, giving maximum protection against high summer temperatures and cooler winter temperatures.
Direct Alarm system throughout the house linked direct to their control centre.
Ground floor:
Kitchen is 12.86 square metres - fully fitted with dishwasher, microwave, oven, hob, extractor.
Laundry room – window to side. 5 square metres with door to external drying area. Fitted to match kitchen with cupboards and sink unit.
Lounge/dining area - 28.60 square metres. High ceiling area, low wall between lounge area and hall. Satellite and telephone wall points. Terrace doors to both lounge and dining areas.
Downstairs cloakroom – 3 square metres - wc, bidet, vanity unit with wall mirror.
Office/bedroom 4 - 9.45 square metres. Large window to front of house. Telephone and tv wall points. Underfloor heating.
Bedroom 3 - 14 square metres. Windows to side garden, fully fitted wardrobes. Telephone and tv wall points, underfloor heating.
Bedroom 2 – 12.40 square metres. Terrace doors to swimming pool area, fully fitted wardrobes. Telephone and tv wall points. Underfloor heating.
Bathroom - 5.14 square metres. Window to side garden. Shower cubicle, WC, vanity unit with wall mirror.
First Floor
Bedroom 1 - 13.55 square metres. Large terrace doors to outside area. Spectacular views to sea and La Gomera. Telephone and tv wall points. Underfloor heating.
En suite bathroom - 7.10 square metres. Window with view to sea and La Gomera. Wc, bidet, vanity unit with wall mirrors, shower cubicle.
Dressing room - 11.98 square metres. Window to side, fully fitted wardrobes, underfloor heating.
Lower ground floor level
Plant room - 19.23 square metres. This houses 1,000 litre storage water tank. Water softener for whole house. Pressurised water system. Heat pump circulate hot water, with timer. Heat exchanger providing hot water for the house. Also provides ample storage space. Emergency lighting.
Garage with store room – 85 square metres – included in this is a seperate store room of approx 5 square metres. Telephone point. Room for 3 cars. Electric garage door.
Pool plant room - size is approx 40 square metres. Houses heat exchanger for swimming pool. Pool filters and pump. Automatic salt electrolyser system for chlorinating the pool together with PH system. Lighting and electrical sockets. Used as workshop/storage. Emergency lighting.
Price 995000€
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Hikaru Nakamura and the Stock Market
June 4, 2017
On April 25, 2017 Nakamura gave an interview to Joe Weisenthal at Bloomberg L.P.:
What does it take to be a professional chess player?
Naka: There is a ranking system and roughly the top 25 to 30 players in the world make a good living and most below that struggle at being professionals or teach chess. I am among the elite group that makes a good living from chess. You play a lot of tournament, there are prizes and the ultimate goal is to play for the World Championship.
In addition to playing chess, you are also an avid options trader, you are trading all the time and you tweet regularly about your trades. How did you get into that?
Naka: I have always been fascinated by the markets in general. In the past few years I have started to do more than equities and have been looking at patterns, strategies as well, doing research and making good decisions with some risk management involved as well.
What is the intellectual overlap between being good at chess and trading?
Naka: A lot of it is the analytical aspect. In chess, you try to look ahead, look at all the possibilities and then make the best decision.
In trading it's the same, you have to find out what can happen, what are the possible events, look at best case scenario, the worst case scenario – you think ahead and there is planning, planning is the big similarity.
In chess, you can see the outcome and calculate ahead. In the market, you can make sound trades and still lose lots of money. How do you bridge the game between the two?
Naka: In chess, if you make the best decisions, good things happen no matter what, in the market, if something goes wrong, it goes wrong. In chess, if something goes wrong, you try to cut your losses, you try to find a way to salvage a position even if you are much worse, you try everything you can not to lose. The same thing applies to trading, you cannot avoid losing money, you can still cut your losses and still make the best of a bad situation.
The principals of risk management in different arenas applies to both?
Naka: That is also is what makes the difference between a weak chess player and a strong one. Knowing when to cut your losses, when to take certain risks and when not to. It's a complete overlap and applies 100% to trading as well.
GM Greg Serper watched the interview and wrote a column about it:
At one point he says this:
At first I was completely puzzled by this statement, which is basically an oxymoron! Let me explain. In financial terms, "cut your losses" actually means to accept your losses! The biggest sin a trader can commit is to keep holding a losing position, desperately hoping that fortune will turn. When you "cut your losses," you close the sinking position, register a loss of money and deploy the remaining capital somewhere else.
Trying to deny a loss and do everything you can to avoid the loss is the surest way to lose everything!
As an experienced options trader, Nakamura definitely knows what he is talking about, so what did he mean then? Later in the interview Hikaru mentions that you need to know when to take a risk and when you shouldn't. That's what makes a difference between weak chess players and strong chess players, according to Nakamura.
And Serper illustrates some of his comments with positions from Nakamura games. Notable is Beliavsky-Nakamura, Amsterdam, 2009
where Naka abandons his queenside and concentrates his attack on the opposite side of the board.
One observation:
Nakamura selectively tweeting about his hits isn't very indicative of his overall success when it comes to trading.
One of the first to comment on the article was Nakamura himself:
First, I have to say that I find all of these comments both hilarious and flattering in some form or another. That being said, I do not believe talent simply transfers from one field to another. One has to be dedicated and put in a lot of time. I will say that I think playing games (chess,poker,backgammon and magic all come to mind) do tend to favor a certain type of skill set which can be beneficial for trading. However, in no way shape or form can one go from one field to another and just be great. Life just doesn't work like that. If it did, I'd go win the main event at the WSOP. Oh wait, I tried that and I busted KK vs 88 preflop right before the end of day 2!
I'm not really sure what the point of this article is implying, but as someone who knows myself, I would say that in fact the differences are becoming larger between chess and trading (equities, options, etc). More often than not, the goal is to reduce risk and situations of chance. For example, my game against Beliavsky was great, but if I did that same thing nowadays, the probability of success is likely somewhere around 10-20% with maybe 25-30% reaching a "game" and getting blown off the board due to pure computer preparation at around at least 50-55%. Those are not favorable odds to say the least.
Sure, I've known about various options techniques (condors, straddles, strangles, ratio's, butterfly's and collars to name a few) for quite some time, but one has to study a lot and understand what's appropriate for each situation and a lot of this involves understanding the "Greeks" as well. So it is anything but straight-forward and to make matters worse, if you do the wrong strategy (IE not purely directional) and get hit with unlimited upside or downside risk, it's not exactly a laughing matter either.
Bottom line, there are similarities between chess and trading, but to suggest I (or for that matter anyone else) has some master strategy mapped out is overthinking the situation.
Oh, and @Zinsch you are absolutely right about selective tweets not showing the whole story! I think tweeting only about options trades would be fairly boring, as chess is still my main job and I'm not trying to start a newsletter or a hedge fund. When I start tweeting about that every day, you'll know why!
From an earlier interview:
Most of my non-chess time (excluding minor activities) is spent on trading derivatives in the stock market, so I do often consider whether that would be a more logical career.


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If you get the "Sorry, the file cannot be displayed. There seems to be a technical issue ..." error when trying to view an image, please make sure you access the site at http://w140.com/tekwiki/, not www.w140.com/tekwiki/ (with "www"). Sorry for the inconvenience - we are looking for a generic solution.
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The Tektronix 80E-series are electrical samplers for the CSA8000, CSA8200, and TDS8000.


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- 4 slices of bread
- 1 cup panko breadcrumbs I recommend Kikkoman brand
- 2 large eggs
- 4 tbsp nonfat milk
- 3 thick slices of cheese I used white cheddar
- 1 tbsp unsalted butter
In a medium bowl, whisk eggs and milk and set aside. Pour panko crumbs into a separate medium bowl and set aside. Dip both sides of bread slice into egg batter. Roll into breadcrumbs a few times until both sides are evenly and fully coated in breadcrumbs. Repeat with remaining bread.
Add butter to skillet and turn on the heat. After butter is melted, place bread onto skillet and cook until panko crumbs turn a golden brown. Flip over and repeat with the other side. Remove from pan and set aside. Repeat with remaining bread.
Place 2 slices of finished bread back onto skillet. Place a slice of cheese on each one and then place remaining 2 bread slice on top of the cheeses, forming 2 sandwiches. Pressing down slightly onto sandwich, heat both sides until cheese in the center is melted. Remove from heat and serve immediately.


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Lok Sabha Elections 2019: This poll season, turncoats are having a field day
In Baghpat, BJP got BSP leader Harbir Singh to join it, making it clear that political loyalties were on test ahead of the polls in which the BJP is expecting a tough fight from the SP-BSP-RLD alliance.lok-sabha-elections Updated: Mar 17, 2019 11:44 IST
Poll season is also a season of turncoats with the 2019 Lok Sabha elections being no exception.
On Saturday, a sitting BJP MP in Uttar Pradesh defected to the Samajwadi Party, which promptly made him its candidate from Banda, while the BSP is likely to field Danish Ali, general secretary of Karanataka's ruling JD-(S), from Amroha.
In Baghpat, BJP got BSP leader Harbir Singh to join it, making it clear that political loyalties were on test ahead of the polls in which the BJP is expecting a tough fight from the SP-BSP-RLD alliance.
Amid indications that the BJP was looking to poach on leaders of RLD and BSP, RLD leader Jayant Chaudhary met BSP chief Mayawati to discuss political strategies in Lucknow on Saturday.
Interestingly, BJP MP Shyama Charan Gupta, who was fielded from Allahabad Lok Sabha constituency in 2014 Lok Sabha polls, was upset with the BJP for a while.
Few months back he had publicly hit out at his party government in UP, saying corruption had even surpassed that of SP and BSP. Few days back BJP MP from Bahraich Savitri Bai Phule had joined the Congress, which has now fielded her from Bahraich.
Danish Ali's defection, however, came as a surprise. Soon after Ali joined BSP and affirmed his faith in 'behenji's' leadership, Karanataka chief minister HD Kumaraswamy, who is running a coalition government with Congress support, tweeted: "Danish Ali, the JDS general secretary has joined BSP in consent with me and our national president HD Deve Gowda in a purely political arrangement between the two parties. It is a thoughtful political decision taken by the JDS and BSP to win more seats in the Lok Sabha elections."
"It's simply 'my candidate-your party' kind of arrangement that the two parties seem to have entered into," a BJP leader said, adding the BSP appeared to have taken a leaf out of SP chief Akhilesh Yadav's book when he had used this formula in the by-polls. In the Lok Sabha by-polls to Gorakhpur and Kairana seats, Yadav had successfully used this formula. He had fielded son of Nishad Party chief on his party ticket and then fielded his candidate on RLD symbol in Kairana. In both the places SP won. Interestingly, while Kumaraswamy said Danish Ali's switch was due to tactical reasons and in consultation with him, Ali didn't make any such mention. "I am from UP. So to strengthen the forces against BJP and to realise the dreams of Dr Ambedkar, Kanshiramji, Lohiaji and Chaudhary Charan Singhji I have joined the BSP," he said. BSP general secretary Satish Mishra welcomed Ali.
The BJP had recently inducted several important leaders belonging to the BSP, including Captain Sikander Rizvi, who had earlier served as Mayawati's OSD.
First Published: Mar 17, 2019 11:44 IST


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3 Strategies To Make Algebra Simple- A Key To Success!
Most of the students find it challenging to solve algebra equations. But in real life, it is not severe as many people think. Many strategies are developed by experts in the modern era to help all the students regarding understanding the algebra. It supports all the students to clear the doubts, also, take an interest in math's without getting much stress. Here we discuss some of the effective strategies which helps you to get success and become self-learner. Before jumping directly to strategies let's discuss what algebra is?
Algebra is considered as a set of necessary skills that are needed to understand for entire math's lessons. It helps a student to know how to solve questions also benefits of learning math's. The material available in algebra is not easy to forget life as it is used in every lesson.
Read slowly and understand the equations
Try to choose the best high school algebra textbook in which you can find more effective examples. Don't get more afraid to face the equations as it is not as severe as we think. Try to read slowly to understand the equation deeply, which permits you to solve it without any stress. Also, it is suggested to read loudly as it is not a theory subject to learn the formulas.
Memorize all the techniques, formulas and definitions
Always memorize besides, learn all the methods, formulas used to define the answer. It helps a student to learn the basic with providing more attention. Memorize all the techniques, recipes along with definitions permits a user to learn it for a lifetime or solve every equation quickly.
Be prepared
When you choose any best high school algebra textbook, to be ready to go forward. Many myths are spread by the people that math is an annoying, also tough subject. Try to ignore all the myths, in addition to being prepared for the next level situations. With that, you can solve every mathematical algebra equation without spending more time or efforts.


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Archive for June, 2013
Understanding Elder Abuse Laws
The field of family law is varied, encompassing several areas of practice. A family law practice specializes in several areas of specification, prompting some to ask the question "What is family law?" Under the family law umbrella are divorce law, estate planning, property disputes, step family adoption, conservatorship, and elder care.
Most business for family law practices comes through divorce. After all, chances of divorce increase by 22 percent when a person's sibling is divorced and 150 percent when close friends are divorced. Though elder care is not as frequently thought of, it does encompass a large part of family law. Estate planning, the branch of family law dealing with the wills, trusts, beneficiary designations, powers of appointment, property ownership, gifts, and powers of attorn
Replace your tool holders to optimize safety
We live in the age of mass manufacturing to meet a growing need for different consumer goods. Whereas before we may have had to turn to hand tools and raw human strength, now there exists technologies which make that process much easier, not to mention much safer. High power presses, high speed industrial drills, and metal casting machines make the processes behind creating car parts, hand tools, and many other extremely useful items to our daily lives much less complex. However, these tools need maintenance just like anything else.
One item which needs to carefully be considered on a frequent basis is the tool holders. When you hear tool holder you might think of a tool belt or a workman's chest. However, in this case tool holders are items which secure a tool to a CNC machining device in order to keep its
What is the Best SEO Reseller Program For Your Company?
Are you aware that most internet users favor clicking on organic links that result from their online searches rather than spending time on paid advertising? As well, an estimated 75 percent of all the people online choose not to click past the first page of their search results! For a great many small business people, this data can be downright alarming. After all, small business owners have neither the time or resources available to them, not to mention the marketing skills, to effectively focus on internet marketing and Search Engine Optimization.
More than three quarters of small business owners are in charge of the marketing projects for their companies. However, a mere 30 percent of small business owners spend greater than three hours per week working on email marketing, even though email marketing is a p
The Benefits of Correspondence Bible Courses
If you love spending time reading the bible, chances are you enjoy the meaningful stories that are in the text of the bible. Some people take reading the bible to higher levels by taking courses to earn a correspondence bible degree. The internet makes it possible for people to earn a biblical studies degree from the comfort of their owner home. Finding the right school and courses for a correspondence bible degree is a process that requires you to do some research. One of the first things you need to keep in mind while looking for bible college distance learning is accreditation. Finding an accredited school should be a top priority if you want to take online bible classes.
While looking for an accredited school for a correspondence bible degree, you should get familiar with the different
Avoid Wage Garnishments and IRS Levies with a Tax Resolution Professional
As an everyday issue, the minutiae and seeming arbitrary nature of taxes can be confusing at best. For example, if you buy soda in a can or bottle in Chicago, it is taxed at a rate of only 3 percent. However, if you want to buy soda in fountain drink form, the city will tax you at a rate of 9 percent.
If your personal tax situation is anywhere near as convoluted as that, you may require the help of professionals who specialize in tax problem resolution. When you are specifically working to pay IRS back taxes owed, it is absolutely imperative that you have a working knowledge of what the IRS is legally able to do in order to acquire the revenue owed through your taxes.
If you are experiencing problems with irs and you are consistently unable to p
Tree Removal, Ensuring Safety and a Beautiful Yard
We all love our trees. Especially those right in our own backyard. Trees provide us with many benefits. Not only do they produce oxygen, but tree roots give soil stability and prevent erosion. Trees also benefit our water, by slowly filtering rain water. They also protect watersheds and aquifers. Oxygen wise, a tree takes about ten years to reach its maximum stage of carbon storage.
However when eventually your trees have outlived there lifespan, they can leave an unsightly mess of dead branches, and ugly stumps. Don't search the web for a " Tree removal how to", especially for stump removal, hiring a professional is your best option.
The tree removal process can be dangerous and physically taxing. Attempting to do so on your own could bring major back problems, and even unfortunate accidents.
As far
What dealers should know about online auto auction software
Dealers today are taking advantage of the benefits of using auto auction software or car auction software. With an online auto auction software, they can now join online auctions like Openlane, OVE and Smartauction and attract prospective buyers, conduct business and buy and sell cars online. Now, what many do not realize is that when it comes to online auto auction, one can remain competitive with the right software or solutions. In other words, the success of your online auto auction really depends on what solutions you are using. If you are not familiar with online auto auction software and solutions, here are their latest features which you w
The Importance of an Auto Repair Service
Taking care to find an auto repair service Waltham MA as soon as you can is what to do when the check engine light comes on in your vehicle. This can save you time and money in auto repairs. They have the ability to determine the answer to the question of what does a check engine light mean when it comes on. An auto repair service Waltham MA has the ability to run diagnostics on your car and determine the cause of the problem.
The check engine light waltham ma will indicate to you that there may be a problem but you will not usually know what that problem is. By taking you vehicle to an auto repair service Waltham MA you can possibly save a lot of money by getting it checked out before
The Concerns and Benefits of Import Supplements
Did you know that import supplements often do not have to pass inspection by the FDA? This is because dietary supplements are regulated not as drugs, but as foods. There are FDA restrictions and regulations governing the use of certain substances because of safety concerns, however, so if a product is found in violation of those, the FDA might step in. It is important that imported materials of any sort are properly labeled so as not to confuse or cause unnecessary problems.
Weight loss supplements are often popular imports to the US from other countries that can sell name brand items for less. Most of the time, these supplements are harmless, if not always effective. Always double check on the brand and the ingredients, however, to make sure they are okay.
Several ingredients you should keep watch for include
The Rise In Use Of Debt Settlement Solutions
Bad debt usually happens when a debtor will officially file bankruptcy. But this bad debt also will normally occur when the idea that the act of pursuing collecting this debt becomes more costly than the original debt, or when a creditor has worked very hard to collect the debt to no avail. This presents a problem for both parties, both the person or entity owing money and the entity or person wanting to collect this money. For the person or organization owing money, debt settlement solutions generally are the answer.
These debt settlement solutions usually work with both sides of any settlement to ensure a reasonable end to the debt situation. Usually, bad debt recovery comes from debt settlement solutions professionals who clearly understand how these things work and who understand the solutions that should be involved as well. This includes both with individual debt recovery and with business debt recovery, which is all too common in the industry. In fact, most companies will keep a separate fund for bad debt because they expect that at least a few of their creditors will not fork over cash to them when it is due.
With any individual or business financial struggles do happen and usually get resolved, but this is why these debt settlement solutions providers exist. They are there to ensure the debt collection solution that is used is the absolute best for each individual situation. They have seen and most likely done it all before in this area, and they have debt recovery solutions that would help individuals and businesses get back on track too.
These professionals know how to help companies from preventing bad debt and from getting out of the debts they are in, and they do the same thing for individuals too. They offer their worldly advice, including telling companies that they are not able to send letters or other correspondence to other businesses that are indebted to them about their debt after they have filed for bankruptcy. They give other advice too, like suggesting that clients leave no more than one voicemail or message each day for someone owing them debt and recommending that messages threatening a debtor should never be made. They keep everyone on track, then, to ensure the processes that are used are the right ones and that the most appropriate debt settlement solutions are taken to get paid or to get out of debt.


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Bank collections specialist resume
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Bank collections specialist resume
Bank collections specialist resume
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Collection Specialist Sample Resume With Objective
Bank collections specialist resume
Collections associate job description. Money still isnt growing on trees, so its no great surprise to see more people taking out credit cards, applying for loans and extending every overdraft. A collections associate ensures payments are made, and chases up any that become overdue. Its a difficult job but someones got to do it, will
Collection Specialist Sample Resume With Objective
Foreclosure Specialist Resume Fort Worth, TX. Hire Now and follow the legal responsibilities involved with collections, bankruptcies, and foreclosures. Confidential, foreclosure specialist II, February - FEBRUARY government agency and Bank of America guidelines are met. Ensuring that exceptions are addressed in a timely manner
Bank collections specialist resume
Collections Specialist II First Columbia Bank & Trust Co; a strong, independent community bank with million in assets and over employees headquartered in Bloomsburg PA, seeks full-time experienced Collections Specialist in our Bloomsburg office. This position reports to the VP, Loan Operations Manager.
Bank collections specialist resume
Recovery Specialist Job Description Summary While consistently demonstrating organization excellence, responsible for the consistent Collection Agencies and District Courts. As well provides administrative and collections support to the Collections Department.
Easy 1-Click Apply CORPORATE JOB BANK Collections Specialist job in Tempe, AZ. View job description, responsibilities and qualifications. See if you qualify!
A collections assistant is an important employee for any business that relies on payments from consumers. She works hand in hand with a collections manager to minimize write-offs and improve the companys revenue. When creating a resume for this position, highlight your skills to match the responsibilities required to meet the job description.
The average hourly pay for a Collections Specialist is 16. 64. Visit PayScale to research collections specialist hourly pay by city, experience, skill, employer and more. Chase Bank. 9
This Collection Specialist job description template is optimized for posting on online job boards or careers pages and easy to customize for your company; Collection Specialist Responsibilities. Include: Monitoring accounts to identify overdue payments; Finding and contacting debtors to arrange debt payoffs
Use this professional Customer Service Representative resume sample to create your own powerful job application in a flash. Certified Client Service Specialist CCSS This program offers customer service professionals the knowledge and skills they need to be considered an expert in all aspects of customer service and sales.
Collections Specialist Job Description - TriMark Hockenbergs
Your accounts receivable clerk resume should list out your experience in finance and bill collection if you want to get the best jobs. Receivables personnel often have to go after clients with past-due invoices. With your accounts receivable clerk resume, youll want to show that you have a calm and patient approach to business.
The resume uses a heading in capital letters that emphasizes this job seekers expertise in private banking, commercial lending and management. The summary focuses on achievements which is an excellent way to draw attention to past success.
Bank of America Collections Salaries Glassdoor
I am very interested in joining an organization such as name the organization. During my online research, I was very excited to learn about the current opening for a collections specialist, and feel my qualifications and your requirements are a good match. For your review, I have attached my resume for your consideration.
Accounts receivable resume. Easy to use sample resume to adapt for your own use. Job-winning resume samples. Helpful resources for accounting job seekers. Accounts receivable specialist in a professional company. Profile Statement. Successful increase in collections of X. Proven ability to maintain precise records and proficient in a
Financial Resumes Resume Samples Resume-Now
Sample Resume for a Mortgage Loan Processor Does your resume demonstrate how accurately and efficiently you process loans? If not, borrow ideas from this sample for a mortgage loan processor. Bank Teller, - Provided friendly service to individual and commercial bank customers within regional financial institution. Education.
Mortgage Loan Processor Resume Sample Monstercom
Job description and duties for Bill and Account Collector. Also Bill and Account Collector Jobs. initiating repossession proceedings or service disconnection; keeping records of collection and status of accounts. Part 1 Duties Tasks Part 2 Activities Part 3 Skills Part 4 See How To Write The Perfect Resume. Thanks for visiting
Collections Specialist Job Description Summary of Position: The Collections Specialist is responsible for working closely with the Accounts Receivable Department and Branch Managers to monitor and maintain AR records and accounts. Essential Functions and Responsibilities Tracks past due balances. Tracks and resolves discrepancies.
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1 Definition of Anteed
The definition of anteed, the meaning of the word Anteed:
Is anteed a scrabble word? Yes!
- v. - Place one's stake
Anteed is worth 7 points in Scrabble, and 8 points in Words with Friends
There are 6 letters in anteed: A D E E N T
Words that can be created with an extra letter added to anteed:
46 words found using the letters in "Anteed"
5 Letter Words
4 Letter Words
3 Letter Words
2 Letter Words


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Vancouver, B.C. CANADA - July 6, 2015 - Brent Cooke, international award-winning bronze sculptor is supporting the 2015 AFC Festival as the official Festival Artist Patron. The 3-week event will bring out leading nature and wildlife artists from around the world, immersing visitors in art and nature through workshops, film, and a world's top conservation-themed art exhibit of 80 original paintings and sculptures. All artwork sales benefit conservation. Brent follows Pollyanna Pickering and Robert Bateman, who assumed the role for the first three years of the Festival.
Vancouver, BC., CANADA – July 3, 2015 - Artists for Conservation (AFC) is proud to announce the list of 2015 exhibiting artists accepted into the Artists for Conservation Exhibit - the world's top conservation-themed exhibit and sale, benefitting the conservation cause. This is AFC's 8th annual exhibit of members' artworks and third annual exhibit to open in Vancouver, BC. The exhibit officially opens on September 11, 2015, following a special fundraiser gala and awards evening at the Fairmont Waterfront Hotel in downtown Vancouver.
The international wildlife art community was hit hard by the news of the loss of two great Australian artists, Lyn Ellison and Judy Scotchford, in under one month. Lyn passed away on 29th April, 2015.
Since Lyn has been a Signature Member of Art for Conservation over 15 years ago, she has contributed greatly to various conservation causes. Most recently Lyn donated "Hand in Hand", a painting of Numbats in the Dryandra Forest of Southern Western Australian. The auctioned painting raised $1200 for Project Numbat.
2015/04/21Exhibit to Tour South Florida Locations Courtesy of BBX Capital Foundation Sponsorship
The world's top conservation-themed art exhibit is returning to South Florida with two showings by internationally recognized and accomplished painters and sculptors in the nature art genre.
"Art Inspired by Africa: An Artist Visits the African People & Wildlife Fund" is the first in a series of planned books by AFC Flag Expedition Fellow, Alison Nicholls.
Krishnan's new book titled "Rambles into Sacred Realms: Journeys in Pen and Paint", invites the reader to an artistic adventure around the globe: from Petra to Jordan, to Hawaiia and India.
Winter and spring has been a successful time for AFC Artists competing for prestigious awards around the world.
In 2015, AFC will be adding a new opening venue to the its Festival program - at one of Vancouver's premiere hotels located steps from the iconic conference center and Canada Place world trade center, the business district and cruise ship terminal.


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This position has an estimated start date of early July, 2019
Do you believe in the power of play to bring out the best in every kid? Would you like to work where you are encouraged to promote fun, creativity and play? If you are motivated and you possess leadership experience- both on and off the playground we want you to join our team and put your passion for play to work for us.
Playworks is the leading national nonprofit leveraging the power of play to transform children's physical and emotional health. Playworks currently serves more than 1,300 schools in 23 U.S. cities, and reaches 700,000 students directly and through professional training services.
At Playworks we believe in the power of play to bring out the best in every kid. We are changing school climate by leveraging the power of safe, fun, and healthy play at school every day. We create a place for every kid on the playground to feel included, be active, and build valuable social and emotional skills. We partner with schools, districts, and after-school programs to provide a service or mix of services including on-site coaches, professional training for school staff who support recess, and consultative partnerships.
Here's where you come in:
In the role of Site Coordinator, you provide on-site consultation by teaming up with youth partners support recess and play. You work directly with a designated school recess team to model and teach the strategies, games, and systems to develop and sustain a positive recess culture. In partnership with the school, Site Coordinators create opportunities where students and school staff are active, learn leadership skills and conflict resolutions tools, and practice respectful and inclusive behavior.
Specifically you will have Program Implementation, Coaching, and School Partnership duties as follows-
Program implementation duties
Implement a consultative play-based program and trainings to teachers, school staff and admin within the areas of play, youth development, recess design, physical activity, group management, conflict resolution, youth leadership and program sustainability.
Develop and maintain relationships with school communities, including visits to schools to provide recess observations, consultation, and collaborative action planning with school recess teams.
Maintain communication between Playworks staff, school staff, teachers, and volunteers
Collect and maintain paperwork including organizing daily, weekly, monthly schedules, meeting agendas, notes and data.
Plan and implement the learning units and recess staff trainings for program components.
Support regional team and national program department with development of programmatic learning, management resources and contribute to the development and continued quality improvement of Playworks curriculum
Support Playworks local training efforts.
Coaching duties
Model Playworks core values, program implementation, group management, and rapport building strategies for School Personnel.
Provide School Personnel with action plans, goals setting, and feedback regarding program implementation.
Lead monthly meetings with School Personnel to discuss best practices for program implementation and program quality goals.
Provide Playworks Program Manager with observation notes and program strategy for program quality consultation priorities to school.
School Partnership duties
Consistently represent Playworks' brand in a professional manner.
Design program schedule with input and support from school administration.
Communicate with school administration regarding program implementation logistics and management support needs.
Facilitate school's transition to other Playworks trainings, programs, and products in preparation for future school year.
Mediate program issues with schools, staff and principals
If you're a good fit for this position, you already know most of what this job entails. However, to be sure we're providing a complete picture, here are some details:
Success in this position will require you to be highly organized, great at multitasking, with a strong attention to detail and ability to manage time and multiple priorities
The strongest candidate will be a motivated self-starter with ability to set clear goals and follow through with flexible and creative problem solving.
Required Skills & Experience
Extensive knowledge of youth development principles and practices, especially relating to social and emotional learning, play and inclusion.
At least 2 years of experience working directly with small and large groups of children.
Experience working collaboratively with adults and facilitating trainings for adults..
Strong written and oral communication and presentation skills with the ability to facilitate small and large group presentations.
Experience establishing and maintaining professional relationships with external clients and excellent interpersonal skills.
Experience interacting with diverse communities and ability to integrate into school community.
Knowledge of computer and internet based programs especially Microsoft Office (Word, Excel and PowerPoint) and GoogleDrive.
This position may require travel to various regional locations. School sites may be widely dispersed in city/region therefore daily access to reliable transportation is required.
Requires flexibility to readily adapt to a changing environment
Compensation & Benefits:
Playworks offers the full package - great benefits, a fun place to work and an opportunity to grow professionally.
Competitive nonprofit salary. This is a full-time, exempt position.
A comprehensive benefits package, including medical, dental, vision, disability, 401(k) with employer match, life insurance, employee funded pre-tax health and child care spending accounts.
Generous paid time off with paid vacation, sick and holiday leave.
This is a hands-on, creative, playful and fun-loving place to work, all while contributing to the success of our nation's youth. So if you're ready to immerse yourself in the education sector, working on a rewarding set of challenges and if you've got the skills, experience, passion, and a team spirit, apply!
Please include:
A cover letter describing your interest in Playworks and how your experience has prepared you for this role.
References will be requested.
Service Environment: This position operates in both a school and office environment both indoors and outdoors. The position interacts with children on playgrounds and in classrooms on a daily basis.
Typical physical and mental demands:
This position requires sufficient physical ability and mobility to stand for extended periods at times; walk on a school site in various weather conditions; to climb stairs at some sites; to occasionally stoop, bend, kneel, crouch, reach and twist and, dependent on assignment the employee may occasionally lift, push, pull and/or move up to 50 pounds.
Playworks is changing the way children experience school every day by leveraging the power of safe and healthy play. We create a place for every kid on the playground to feel included, be active, and build valuable social and emotional skills. Our ambitions demand that we invest in recruiting, developing and managing a team that reflects the broad diversity of our communities. Our core values of inclusion, respect, healthy community and healthy play are the foundation of our organization and are infused in all aspects of our work, including recruiting and retaining the best talent we can.
As an equal opportunity program, Playworks encourages applications from all individuals regardless of age, gender, gender identity/expression, race, ethnicity, sexual orientation, marital status, physical ability, or any other legally protected basis. Playworks evaluates all candidates on a merit basis.