Hello and welcome to today's What I Eat in a Day. It is 4.53 a.m. and I'm on my way to boot camp to start my week off moving my body and for another successful healthy week. I finished my protein coffee this morning. I actually got up a little bit early. I woke up because I had to go to the bathroom and then I couldn't go back to sleep. I mean welcome to very menopause. So I decided to get up around 3.15. Normally I sleep till 4 so I did some work on my computer and actually was able to drink my entire protein coffee before heading out to boot camp which I'm not mad about. The more caffeine the better to make it through my workout. It is 50 degrees this morning and it's supposed to be almost 60 degrees in the morning by Friday. So I'm about to transition again from t-shirts and workout pants to tank tops and workout shorts as we move into summer. That's exciting that is continuing to get warmer and warmer in the morning. I also have a really good dinner recipe planned tonight. It's gonna be a good day. So I am going to get my boot camp workout and I will see you back at home for breakfast. It's time for breakfast. I just came home from boot camp. Boot camp got ready for the day and I'm pretty hungry so I'm going to make a breakfast sandwich this morning. I've been craving like McDonald's breakfast so I'm gonna make it at home much healthier option. That way I'm able to get in a little bit more protein. So I'm going to do one of the Thomas English muffins and then I'm gonna top that with a slice of that light cheese that I found at Trader Joe's. I haven't even opened this yet. It's 80 calories per slice.  So I'm going to put a slice of cheese on there and then I'm going to do one of my chicken and maple breakfast sausage patties. One egg and then I think I'm going to put on some avocado. I have this avocado leftover from avocado toast yesterday and I don't want it to get too brown. So I think I'm going to put just a thin layer of avocado. Maybe 20-25 grams on my breakfast sandwich and then I'm going to have that with the side of raspberries. So here is my breakfast. So here is my breakfast sandwich. I have one egg, the cheese, the sausage patty on one half of the English muffin and then I weighed out 25 grams of avocado and then 65 grams of fresh raspberries. So I just finished breakfast and it's time to take my bellway fiber gummies. I have been getting a lot of questions on fiber. When do I take my fiber supplement and why? So on days that I go to boot camp, so Monday, Wednesday, Friday or days that I do an exercise in the morning that isn't close to a restroom. I always take my bellway fiber gummies once I get home and have breakfast. These are so incredibly delicious. You can see my container is almost empty. This is a staple for me. So I take three of the fiber gummies every day.  They taste amazing. The flavor is raspberry lemon and what I really love about these is they're sugar free.  Gummy vitamins can be packed with sugar and carbohydrates and I actually recommend that my coaching clients track gummies if they do contain a lot of sugar and carbohydrates. Bellway gummies have 10 calories and four grams of fiber and again I take three of these every single day. Not only do they help keep me regular, which is something that I can struggle with because I do eat a high protein diet. They also help with my digestive health, removing unwanted waste, less bloating, occasional constipation and weight management. Yes, bellway gummies can definitely help you with weight management. They're organic, they're vegan and they're made in the USA and like I said they're a staple for me. I take them multiple times a week on average three to five days per week and this is the one fiber supplement gummy form that I have found that works. That's why it's become a staple for me. The ingredients in the bellway gummies is organic chicory root, organic agave inulin and organic monk fruit. Chicory root fiber is a natural fiber that improves digestive health by acting as a prebiotic nourishing beneficial bacteria in the gut and supporting healthy gut microbiome and then the organic agave inulin is a natural soluble fiber that acts as a prebiotic to help regulate the digestive system, promote regularity and support weight management and then it's sweetened with monk fruit which is also organic and a no calorie sweetener so it lowers the amount of sugar again in the gummies. Actually no added sugar and also you need to have prebiotics in order to work with the probiotics in your gut health, in your gut and the only way to get prebiotics is through food or supplementation so I really appreciate that bellway adds prebiotics. So this again is what I take multiple days a week for my fiber supplement. It's very very effective, they taste delicious and I love that there's no added sugar. You can actually use the code here on the screen for 25% off. I actually use my own code when I order my bellway gummies as well. They also have some other amazing fiber supplements on their website but the super fiber gummies are my go-to. Get your baby, get it, get it, get it. You ready kids? Yeah you good girl. Let me see, show mommy. When kids again, kids.  You guys ask a lot as well about the greens that I take. So the greens that I use are from Motivate. The peach is my favorite flavor. They also have tangerine but I just love the peach. I actually love peach anything. These taste amazing. They don't have any weird green grassy earthy flavor. They definitely taste more like a good peach juice.  The tangerine is really good as well but I'm definitely a peach girl. So what I do is I go ahead and fill a about a 16 ounce glass with water about three quarters of the way full, add in my greens and then I mix it with my little frother and it mixes beautifully in cold liquid and then I drink that and I'm able to get in my greens for the day. In addition to the greens coming in the tub, they also have a greens sampler pack. This is a really good way to test out the different flavors. The tangerine and the peach you actually get two packets of each flavor in the little sampler pack. These are what I like to have for travel. That way I can take my greens with me on the go. You can leave these in your car, your purse, your desk at work and you always have your motivate greens with you. So in each one of these little packets is one scoop or one serving of the greens and again you get two tangerine and two peach. So if you want to try the two flavors this is a good way to do it. If you found your favorite flavor buy it. You can buy them in the full-size tub as well. The motivate greens actually supply you with super antioxidants, fruits, vegetables, fiber and enzymes all in one delicious drink. It contains organic ingredients and never any artificial dyes, colors, sweeteners or flavors. The digestive enzyme and fiber blend ensure that digestive system is functioning at its best by absorbing key nutrients and promoting regularity. They really help nourish and revitalize your body including supporting your optimal nutrient absorption, great source of alkalizing minerals, fiber for digestive support and powerful antioxidants for immune support. I will link the motivate greens down below for you with a 20% discount. You know I use a lot of the motivate supplements and the greens are something I incorporate into my diet multiple times a week. On average three to five times a week I'm using motivate greens to help me get in my greens, super fruits and all my veggies. So I had to quickly take you outside and show you look our cactus is blooming. It blooms these flowers for like one second literally like they're open for one day and then they close up and die.   So here is my morning snack. I don't think I'll have anything else before lunch it's already 9 30 and I usually eat lunch around 11 11 30. I did add a little bit of whipped cream to the top gave the dogs some whipped cream 35 grams of protein. So this is definitely a Starbucks blended coffee dupe with 35 grams of protein. I use draggup cold brew. You can use any flavor of draggup cold brew. I change it up just depending on what they have seasonally or what sounds good to me. And then I make it in my cold brew pitcher. I do one packet or one scoop of any clean simple eats protein powder. I have mint cookie this time and then two scoops of the Herbalife ice protein coffee mix. My favorite is the mocha but I love the caramel macchiato and the house blend as well. I actually have an entire video on these 35 gram of protein coffees. Great way to get in 35 grams of protein. You don't have to spend money going to Starbucks and it tastes absolutely incredible. I'll link everything down below the cold brew pitcher, draggup, Herbalife and clean simple eats definitely make this. It's so good you can make this ice and hot as well but it's it's already warm here it's going to be almost 90 today. So blend it coffee it is. Palmer you play ball outside? You play ball outside? Lola you play ball outside? Yeah you can get him. Yes I know you get Palmer when he comes back okay. All right Baba let's go. Let's go.   Oh it can't be bothered. Okay one more let's go. You get it oh it's squeezing. It is lunch time. I'm hungry and I pre-planned my lunch a little bit because I wanted to have one of the tuna creations packet so I put this in the fridge. I love it cold so it's nice and cold. This is the sweet and spicy star cast tuna creations. These are amazing for quick easy lunches and snacks. 90 calorie 16 grams of protein. I love the sweet and spicy and I don't like spicy so I really like this one. It's not super spicy. It's more sweet mild spice. Love it and then I have this little bag of crackers. I actually got these from Natrition. These are from the brand Hilo and these are ranch almond flour tortilla chips. So I'm going to put the tuna on the tortilla chip. The bag is 150 calories but it has nine grams of protein and only five carbs. So it's a really low carb chip. I have not tried these. So we're going to try these together. We'll try it by itself and then we'll put it with the tuna and then I found this in the pantry. I was actually cleaning out my pantry. I have a whole bag to go to our local food bank. My boot camp group is doing a food bank drive. I'll show you the basket I put together of stuff that I had in my pantry that I wanted to donate and I found these. These are the freeze dried strawberries from the dollar tree. The only ingredient in here is strawberries and the entire bag is 60 calories. So I do not count this as weight watcher points. I do track this in my calorie counting app. So we're going to have strawberries, tuna and ranch chips. And then I want a little sweet something after lunch. So I'm going to have a serving of the true fruit. It's 150 calories for a quarter cup. I weigh these out on my food scale. These are the hyper dried peaches in cream. These are so good. I actually had Troy try these the other night and he really likes them too. This is what they look like and you can see there's a freeze dried peach inside. They're so good. So I'm going to have some of these for dessert. I'll show you my donation bank for the food drive but let's try out these little kilo chips. And then I wanted to tell you guys quickly about a fun little nsb from boot camp today. I'm pretty excited about it. I did a instagram reel on my boot camp workout and actually posted it in my facebook group. But Julia took some video today while we were working out. So as I'm talking about boot camp I'll insert the clips. Oh these smell good. So here is what the little chips look like. They smell like cool ranch Doritos actually. Wow 10 out of 10. They these remind me of the simple mills almond flour crackers. That same kind of texture with ranch on them with the spin of tortilla. I know that's a lot but it's really really really good. I want to try it with some tuna fish. Again I got them on nettrition. So I'll link nettrition for you. Do have a 10% discount. And actually speaking of nettrition I think my order might be coming today. I ordered a bunch of snacks from nettrition to try. So if my order comes today we'll do them in today's video. Otherwise we'll do them in next weeks. All right so we have a little tuna on the cracker. That's a really good combo. Delicious. These are incredible. I'll definitely be ordering some more of these. Eat my lunch and then we'll sit down on the couch with the dogs. Troy's gone so Palmer's already moping and I'll fill you in on my big nsv today. So I threw a bunch of stuff together for the food drive. There's so much stuff in here. I have little fruit packs, cans of chicken, tuna. They ask for basically non-perishable goods obviously. So I threw in some wild chips, some peanut packs, regular chips, some protein bars, some pancake mix. Lots of good stuff to donate. What do you say? You say good? Say we're gonna donate. All right so I am sitting on the couch with this one who's a little mopey or since daddy's gone, huh? Little mopey and then little miss Lola right there. Lola come up. Come sit with me. Come on. She wants a treat. Anyways let me give you that fun little nsv that non-scale victory. So I've talked about this on Instagram a couple times and I actually talked about this when I posted about my big 10 mile hike and that is how my endurance and cardiovascular health has just drastically improved over the last year or so of consistently going to boot camp, moving my body, hiking, doing the 5ks. Well today at boot camp she worked us hard. She loves Mondays. She makes us make up for the weekend of not being at boot camp and she works us really hard. Well today not only did we do normal boot camp but we actually did suicide drills not once but twice and if you don't know what that is they suck.  We did that twice. I mean I was out of breath. That's a lot of running. That's a lot of running. It's quick running in addition to all of the other HIIT training and cardio and weightlifting so we did that today. We did lots of squats. We did what we call total man makers or total woman makers and like I said I'll be inserting clips in my workout on the screen here. I'll actually try to insert the clip of me doing the total woman makers as we like to call them. We do have a man in our class so we do also call them total man makers but it's a full body exercise and at the end of my workout today I pulled up my Apple watch and I always screenshot my workout and posted on Instagram just for motivation for people to get up and move their body and when I screenshot it I about died when I saw my average heart rate. My average heart rate at boot camp was 122. That's insane. Normally my average heart rate is about 130-135. It used to be like 150 so it's progressively went down and it dawned on me then and it dawned on me again today that that's just another indication of my health and my cardiovascular health and the fact that I can kill it and work real hard including two sets of suicide drills and still have an average heart rate of 122. Now I will say that I do like to see my heart rate a little higher because in order for it to really be considered cardio we like to see about 125 or more. Now this doesn't mean that my heart rate didn't get higher. That was just my average over the course of my workout. So on one hand I was like go girl your average heart rate is low that means you have built up endurance in your cardiovascular system and then on the other hand I'm like dang it that's not even quite cardio which I use boot camp as my three days of cardio every week. It was a little bit of a double-edged sword but I'm just so proud of myself and that's what happens with consistent exercise consistently moving your body leaning down just really focusing on fitness and health and lifestyle more than weight loss you see these big changes in your heart rate and like I said when I took that 10 mile hike my heart rate was in zone one most of the time which is the lowest zone and that was a 1200 foot elevation gain in a 10 mile hike. So that also just says a lot and these really are the moments and the things for me that bring me so much joy scale aside like I don't give two craps about the scale when I'm improving my health and my cardiovascular system because that's really truly what's the most important. So today was really exciting for me and I'm interested to see how the rest of boot camp sessions pan out and kind of what my heart rate does but yeah I'm really really proud of myself and I had to share that and I also thought that I would pop in some little clips here of my actual boot camp workout. Now for reference I go to boot camp three days a week Monday Wednesday Friday I use co-pilot the fitness app I love it so much I actually have a disc I have a link for two free weeks please check it out. Take advantage of the two free weeks get in touch with the coach get a workout get some nutrition see if you like it you can cancel at the end of the two weeks no obligation but it's worth it it's absolutely worth it to check it out I love co-pilot so I work out with them two to three times a week as well it has really changed my workouts my weightlifting workouts because it corrects my form in real time and it's completely set up and tailored to me so depending on your fitness level your workouts will look very different so I just I love co-pilot so much I definitely think it was worth downloading the app and checking it out for the two free weeks so I'll put that at the top of the description box for you just mixed up my creatine from one up I'll link one up I have a discount for them I'll just put everything I talk about in the description box but I mixed up my creatine so I'm going to sit on that and I think I'm going to watch a show with the dogs for a little bit before I have an afternoon snack so see we're going to watch a show and relax yes yes we're going to watch a show and relax so for afternoon snack we're keeping it simple and high in protein so I'm actually going to do a full cup of good culture cottage cheese that's going to give me 20 I need glasses I need my glasses 26 grams of protein and this expires here in the next few days so I want to eat that up and I also have some fresh blackberries that need to be eaten as well I think I'm going to weigh out about 65 grams and we'll top our cottage cheese so I decided to do an entire cup of cottage cheese for the extra protein 75 grams of blueberry so I changed things just a little bit but this is my afternoon snack so for dinner tonight I'm really excited I'm making spaghetti squash pizza boats I've been wanting pizza I love spaghetti squash so this is the best of both worlds so let me show you what you'll need so the first thing I did is through my spaghetti squash in the microwave for about 12 minutes comes out cooked perfectly you can also cook it in an instant pot slow cooker or in the oven but the microwave seriously saves so much time and then you're going to need your favorite pizza sauce pepperoni I have regular pepperoni for Troy turkey pepperoni for me and then I have light mozzarella cheese for me and regular Italian blend for Troy I had to throw the other half back in the microwave for a minute but basically what you're going to do is just shred the inside of the spaghetti squash leave it in the boat though because we're going to put all our pizza toppings on top so we're going to put about a half of a cup of your favorite pizza sauce right on top and then a half of a cup of cheese I'm doing the light mozzarella for mine I'm going to do one serving of pepperoni and a serving of this particular one is 18 slices so I just count out 18 slices all right 18 slices now let me go ahead and pull the other spaghetti squash out of the oven and we'll put that one together for Troy so so here is my spaghetti my pizza spaghetti squash Troy's pizza spaghetti squash these are going into the oven on broil I move my rack up towards the top and we're just going to allow them to cook until the pepperonis cook through and the cheese is melted our squash is already cooked so make sure you precook your spaghetti squash look at how amazing these look I am so excited for dinner this one is mine I love how crispy the cheese got and the pepperoni and then this one is Troy so let me go ahead and plate it up and I'll be back to share points calories and macros so here's my dinner this entire thing is one serving so that is a great way to get in vegetables protein pizza it's a low-carb version I honestly don't even know if I'll be able to finish all of this but I'll go ahead and put all of the information here on the screen for you it is time for some dessert and I am raving a yogurt bowl so I'm going to make so I'm going to make a high protein yogurt bowl so I'm using the Chobani zero sugar strawberry cheesecake Greek yogurt you can use any Greek yogurt actually the Chobani zero sugar are my favorite I also really like the light and fit but the ingredients aren't as good but I still really like that one so I'm going to do Chobani strawberry cheesecake I'm going to top it with half of a banana so I'm going to half I'm going to slice up half of a banana and then we're going to do a quarter cup of Catalina Crunch and honey gram I love all Catalina Crunch I love all things Catalina Crunch I do have a web a discount for them on their website you can pick this up in a lot of stores as well I always just order off their website and use the discount code but they're serving of this is half of a cup and half of a cup is 11 grams of protein 110 calories but I think I'm only going to do a quarter of a cup which is basic which is about 18 grams and that'll still give me what six and a half grams of five and a half it'll still give me about six grams of protein along with the protein in the yogurt and then I'm going to do one tablespoon of chia smash I love my chia smash on my yogurt bowl I buy mine off of Amazon they also sell this through Imperfect Foods if you subscribe to Imperfect Foods and nettrition but I'll link it on Amazon I'll have nettrition linked down below with that 10% discount if you're interested in those chips but I do one tablespoon of this on top and it just adds this jam kind of sweetness and then sometimes I pop some whipped cream on top but I'm not really feeling that today because between this and this I've got quite a bit of sweetness on my yogurt so let me put my yogurt bowl together and I'll show you what she looks like thank you for joining me for today's what I eat in a day I hope you enjoyed coming along with me today seeing all the good food that I ate hopefully this gives you some ideas of what I eat to reach my protein goal and calorie goal every single day don't forget I will link everything down below for you and including those bell weight gummies motivate everything I shared with you in today's video so if you enjoyed it give it a big thumbs up subscribe turn your bell on because I do a what I eat in a day each and every Wednesday and I actually upload five videos every single week I will also put nutrition coaching links to discounts to my other favorite things and my facebook group down in the description box for you happy Wednesday friends and I will see you in the next one bye


In this presentation we will take a look at other deductions and payment methods. It's important to note that we do have state taxes that we're going to have to deal with as well from state to state, and those are going to be things that will differ from state to state in terms of the calculations for taxes related to different states and different localities. However, note that taxes are going to be similar. We've seen basically every type of tax calculation has been invented already. So really we want to see what type of tax is being applied, how is the tax being applied, and then go through our similar process and see how to apply whatever tax rate is being put in place. Most states will follow the format of the federal taxes to some extent typically or possibly have a more simplified method, a flatter tax typically being a more simplified method. Some states will follow a similar kind of progressive tax system, similar and therefore we'd have to use the similar tables as we would use or some type of calculations that we would use for calculating the federal income tax FIT tax withholding. We have post tax deductions. Remember those are going to be things that are taxed basically after or these are going to be deductions that will happen after the tax has been calculated. So once we've calculated the tax within the calculation we then have those things like garnishments which are going to be court ordered type of items. So if there's some type of penalties that the court has required the garnishments will be needed to be paid to whoever buy the employer. So the employer then has the responsibility once again to make the payment on behalf of the employee by court order. Union dues if there's a negotiation that requires the union dues be taken out those are going to be things that are going to be required to take out other types of deductions not something that decreases the taxable income. Now the payment methods typically the classic payment payment method would be by check. We typically want to avoid of course payment by by just a cash payment mainly because it doesn't it's it's less secure that it's harder to have the internal controls over a cash payment and it usually doesn't meet the kind of requirements that we want to have for typical type of payments methods including being able to have a record of it. We want it to be traceable to have a record of it and we typically need now to inform our employees all the time with each payment one how much they're getting paid net which is on the check that's not that'd be given to them but we also want to tell them what their net pay is and what was deducted and how those deductions were calculated what their gross pay is and what the deductions were to get to net pay that should be and that will include federal income tax state income tax other types of of deductions social security and Medicare we want to give them that information both in terms of this particular check as well as the year-to-date information so to do that we typically the check stub will modify check stub where the payroll process can be a lot easier to give that information check will be traceable so if there's a problem with it we can typically go back and and find the problem or we can see if the check was cleared which is a huge case if we have a cash payment you know it's different it's more difficult to to to tie the cash that was pulled out of the bank account to the cash payment being made whereas a check of course we have that tracking trail that tracking trail that audit trail really useful to solve problems with payroll one of the areas that could have the most type of issues that come up with it checks are also pretty simple to do it's pretty easy to to set the check up and put a checks as part of our internal controls it's it's can lead to separation of duties that's that's pretty easy to do within the payroll system as well in terms of recording the checks signing the checks and distributing the checks we can have some separation so that to reduce the likelihood of fraud things like pre-numbered checks are really useful to happen the pre-numbering of the checks making it more difficult for theft of the checks to to happen because we can we have the numbering system and if there's any gap within the numbering system we can we can more easily detect if fraud has happened in that case so checks are going to be one way to have the payroll method and then of course we have the payroll method of the direct deposit method oh one more thing on the checks here the we probably want a separate checking bank account as well and that bank account what we'll do is we'll typically figure out how much is going to be paid out of the the bank account will deposit that amount into it for the entire payroll processing period will deposit whatever we need into the to the checking account every every pay period or every month and then we will make the payments directly out of the payroll account and that makes things a lot easier to track because now the bank really is tracking an account just with our payroll deposits in it rather than us going to our normal checking account if there's a payroll problem and trying to sort out which which of the checks are payroll checks and which are not it's a lot easier to solve those problems with the checks that are coming directly out of an account that just has payroll so oftentimes it's a really good idea to set up another checking account because then in essence you're having the bank do really close tracking to just the payments made for payroll which is which is nice the other method we the modern method we would use here would be the payment method of direct deposit and that has a lot of advantages to it because one it's going to produce it's going to reduce the processing time we don't have to process the payroll checks we don't have to manually deliver the payroll checks it can cause some problems with the separation of duties because with with payroll checks in terms of of processing the checks and then signing the checks and distributing the checks we could have separation of duties there whereas the direct prop deposits going to happen all automatically and and an automatic automated way but there's other ways to set up those separations of duties within the automated system so within a sophisticated system we can still put in place internal controls related to the direct deposit method the other problem that could happen with direct deposit is there are you know if someone doesn't have a checking account it doesn't have the capabilities on the employee side or it doesn't want to have a direct deposit system then that will be a problem for the direct deposit system so we've got to make sure that we have a system that will be able to be used by both the employer and the employee side setting up the system I could be something we want to make sure that we're setting up the internal controls for the system that could take some more complexity just in terms of the initial setup once set up however it should the direct deposit can run uh fairly smoothly and it can reduce costs in terms of the of the processing and it can also be something that we could say is is more green because we're not having the paper checks which is probably more of a you know the the real reason to do it is because not having the paper checks probably reduces costs by not printing checks and distributing checks and printing them out but the added benefit of saying hey we're paper we're more paperless in this format and therefore you know good a good company because we're going more paperless is nice to be able to do as well in terms of both being able to say that as well as in in practice good thing accounting I don't know anyone in accounting


This is a very good initiative by ELPRO and I am very happy to be here looking at the new arrangements with ELPRO has made It is a pleasure to see all the events here going on, good efforts by teachers and management ELPRO is doing very well, they are organizing everything in a great manner I liked the archery section and it was wonderful giving it a hands on Thanks ELPRO for getting all this done The crew which we went through the sports over here, it was really very nice The nice arrangement it was made for the chest which was there in the assembly hall It was a very good experience, it was quite very goodly, extremely organized And Keter also participating very enthusiastically, it was a very good fun watching Karam as experts and everything was there to guide them and do it very nicely Football, long jump, box cricket, everything was really very nice And it was nice cherishing every of the things very nicely


Hey guys, it's Nate, AKA The Foot Accountant. Welcome back to the channel. Icon Swaps just dropping its live. I wanna talk you guys through some of the major things with this new part of Icons and the way that we are gonna be able to get first owner Icons into our clubs this year. EA obviously has changed it up with the pitch notes that they put out changing FIFA 20 Icons, the ones that go into packs. There's time stamps now, like a timeframe for the mids and the babies, the primes and the primers. So a lot of stuff with that but this is finally what we've been waiting for today. It's been delayed a couple hours. They finally got it out to us and I wanted to make this video right away to kind of talk you guys through some things that I see right away. So first of all, these are the swaps. You can find them in the SBC tab. It's just like foot swaps, very exact same, you know, you have to turn in cards and based on those cards you turn in, you have to attain those cards and you can get either an Icon or the base Icon pack or a kind of a set of two Icons as well. So there's a couple options here but I think the biggest thing that we need to know about these Icons is we'll look at the timeline and stuff but there are 24 Icon swaps total available and it takes 23 swaps to get Drogba. I would say Drogba is probably one of the most higher, the mostly desired card of his Icon swap considering this first batch which we'll go over here to Twitter and look at right now. This is the first batch of Icons on Twitter. Drogba with 20 plus, Haji, Owen, Butchregueno, Sanchez, and Nettie. So there's a couple prime Icons that are in here and then the six to 14 token range. So I want to kind of talk about through some things today and also say which set of two, if you want to, if you, like what's the best way to spend your tokens I guess. Now some people I know are going to be going for Drogba, they're going to want to have that Drogba on their team. I'm not entirely sure how Drogba fits the meta this year. A guy like Michael Owen or Haji might even fit the meta a little bit more. But I think that they, EA Sports FIFA knew when looking at these Icons, they knew what people were going to want to go for. Real Ferdinand looks like a pretty decent one for me at 16, but then there's 24 total. You get 16, you have eight left. What can you do with those eight? You can get Guardiola, Acocha, or Schmeichel. So you're kind of left with not so very good options there. Yeah, so I want to talk through some of these today and then we'll go look at the objectives as well and talk about the timeline and some of that stuff. If you're going for Drogba, it's going to be a grind. It's going to take you a long time to do it because right now, actually in the objective portion of the game, all these icons will only be available through objectives. There won't be any SBCs that you can do to get an icon swap token. These icon swaps will only be available through objectives. And right now, we have 13 swaps available. Icon swaps, online, single player, and progress. So online, you have a lot of these in here. Foot Champions, you have to win nine foot champions games. That's going to be hard for some people. Some people don't play foot champions because they don't like online gameplay or they're just new to the game or they don't play a game a lot and they're not as skilled at the game as some people are. So winning nine foot champions matches, that's going to take some people a while. It really honestly is. So that's going to be something that takes people a while to get done and could hamper some people in their progress of icon swaps. And then there's a lot of these swaps in here that are very specific. When three rivals matches using only gold players with a max overall rating of 83. So there's a lot of rivals in here. Seven of these objectives, seven of the 11 objectives are all based online with rivals. You know, two where with rivals, three with rivals, four with rivals, five. So like all of these are through rivals. All of the online games are through rivals, which is going to make it tough because you're going to match up against people in rivals who are just trying to play games. But also you're going to see, hopefully some people that are going to be playing rivals with this as well. So seven first owned Premier League players and you're starting squad. This is where the first owner stuff comes into play. So you have to have first owned players. Those would be pack pulled or done from an SBC. So this could put some extra demand but maybe some SBCs. If they were starting, they're releasing Premier League SBCs obviously. This is probably going to make me want to finish Pookie. He's six days left in the store, very cheap SBC. That might be something that I want to do to get a first owner Premier League player. But you can see a lot of these cards are first owned, first owned, first owned. You only have to win three rivals matches. So you kind of have to make a team from each league, go through with those. So predominant portion of the icon swaps are available online. Then the squad battles ones, you have to do on world class difficulty, which this is also going to be hard for a lot of people on FIFA. World class difficulty is not easy. It really is not easy. So if you're somebody who is newer to the game or you're struggling, this is not very casual friendly. I'm going to be honest. I don't see it as super friendly to the casuals. I think having an icon SBC that you could work your coins up to was a bit more friend, was more casual friendly. Even though this year, they wanted to make the icon swaps more casual friendly. I think world class difficulty is pretty hard still. It's going to be easy for some people. It's going to be kind of, it'll take some people a couple of tries and it's going to take, it's going to be almost impossible for some people to complete it as well. So again, you have to do some NLS, Erative Izzy, Chinese Super League. It's kind of based around leagues. You saw some of the main leagues here. Let me have some of the secondary leagues for squad battles. And then icon swaps progress. Actually, I want to note that these are not first owner as well. So, MLS players, Erative Izzy players and Chinese League players could have a little bit of extra, maybe demand on the market there for some icon swaps. And then icon swap progress. Score 20 goals with first-owned players in rivals. And this is just basically, well, I've already completed a couple of these because I was in a game when the swaps came out. So I exited the game, it finished and my progress actually counted, which was kind of cool. So I'm already started on that. But this is gonna come as you continue to play FIFA. So, you're probably thinking, right now, in objectives, we have how many icon swaps available? There are 13 between online single player and icon swap progress. 13 icon swaps that are available to us. This is the little bit of a timeline that they showed. There is no date in the game, but the season one with the 12 player tokens, I guess they're gonna release one more somewhere because there's definitely 13 right now in FIFA online, because we have seven and we have four and we have 12. So they kind of messed this one up. It looks like this season one is actually 13. Season two is gonna be maybe 11 or 12. But you can see right now that there are 13 in the game. Seven plus four plus two equals 13. Good job EA sports with your math and your graphs. So right now you can only get up to 13.  But you have to get those 13 done. I would assume that they'll still be there when the second set will come out. But if you stop at 13, you can't get anybody after Michael Ballack for this first set of icons. If you're doing a two part, if you're thinking that you might go for a two part icon set up here, maybe you're gonna go for Schmeichel and then somebody else who's got 18 or less swap tokens. That could be something that you do. But something that I've been looking at here, one of the cards that I looked at a lot before, this Pirlo card's not terrible for 14 swaps. If you don't think you're gonna be able to play a ton of the squad battles games, if you're a lower level player, and you don't think you're gonna be able to get a lot of the for champions games or playing squad battles on a high level. If you are not as skilled at the game and that's hard for you, maybe trying to grind through rivals or through the other stuff that they bring out of in objectives, maybe a ballot or a Pirlo is right for you at 14 swaps. The first prime icon, I think Roy Keane's probably a pretty solid option if you're low on swap tokens. 15 swaps for a prime icon is nice, I like that one. Ferdinand I think is something that I might be going after at 16 swap tokens. Depends on how much, it's gonna take some time to grind these and I'm glad they're giving us time to do this because it's gonna take time during the week to grind towards these icons. A lot of people like this is a netty for 17 tokens. It is a very good prime icon. It's more end game you could say than any of the other ones. And then I think a lot of people have their eyes set on Gerard or on Drogba. Gerard costs you 19, very good card as well, fits the game well, so 19. But if you do 19, you're not gonna be able to get any of the other swaps as well. So it's 18 and below if you wanna do like a double swap. So you could do Schmeichel in a base icon pack or you could do starting with Royo Ferdinand, you could go back down if you got Royo Ferdinand with 16. Then you could get a Kocha or a Guardiola. So that's an option there as well. So I'm a little bit disappointed in my opinion. I think that these icon swaps, I feel like they should have made it a little bit easier. I would have liked to see each of these icon swaps have a couple of the icons ticked off. So I wish that if there were 24 available, I kinda wish that we would at least have 20 icon tokens cost for Diddy or Drogba. Just so that you can put some combinations of icons together, maybe get a couple in your squad and also help the people that are newer to the game more than casual players actually get this stuff in their teams. In my opinion right now, I think it's gonna be pretty hard for some people, some casuals on FIFA to be able to get this stuff in their teams. It's gonna take a lot of grinding, a lot of grinding and a lot of gameplay to get these swaps, even the icon ones when three rivals matches using gold players, there's a max overall rating for this one. But then some of these, there are the first owner ratings of course, but you have to win three rivals matches. So, and then in squad battles as well, world-class difficulty, all in all, I mean, it's an okay idea. I would have rather they just left icons the exact same because I think that it made for some good market movements. But if their eyes, if they're not wanting to create market movements and pinching, pinch points is what a food economist called them. If he's trying to get rid of that kind of stuff, I think they're doing a good job of that here with the icon objectives. But it's gonna be a lot of a grind man. Win five squad battles matches, win six matches, win five, win five, win three rivals matches, win nine for champions. It's gonna take a couple weeks to get a lot of these tokens completed and finished up. So that is icon swaps. If you have any questions, drop them down below in the chat. I wanted to get this video out as fast as possible to you guys talking about the icon swaps, how I feel about them, and maybe the best set of two that you would go for. I'm gonna say if you want players in your team, I would go for the Garniola and for the real Ferdinand combination. I think that would be the best set of two players, looking at the best two players that you could get. For that, I would say that if you're somebody who doesn't think you can get a lot of the tokens, as I mentioned before, Pirlo's very good in this game. Balak's gonna be a very good card in this game. Even Roy Keane looks like a pretty solid card as well. I wouldn't do any of these icons down in this range unless they're a secondary icon. Garniola doesn't look amazing, but he looks okay. And yeah, so that's my thing with that. I also would highly, I would not recommend doing the base icon pack because you're getting a base version of any icon. And if you spend 18 tokens on the base icon pack, I don't think it's worth your risk because you're not guaranteed to get anybody better than that six tokens worth of baby Schmeichel or a baby Lehmann or Maca Lele. So I would not do that one at all because I think that would just be not worth it, in my opinion. I think they valued Butcher Buenio too high. I guess he is very meta for this game. It's a very popular card. But I feel like he should be more in the 15 to 16 range down here with Rui Costa and Ferdinand. But again, somebody actually mentioned, I heard one of my friends mention this. He mentioned, what if there were unlimited swap tokens? Why can't we have unlimited swap tokens that EA just keeps putting out objectives and maybe they have like end up putting out like 50 or so and we can get multiple of these cards and the people that grind the game more would just have more opportunity to get more cards. People that grind the game less would still have an opportunity to get these cards without having to fit inside the timeframe that EA has with this icon swap and with the players and everything with that. I think that's a pretty good point as well. I just don't think this is gonna be actually that easy to do. I really think this is not gonna be an easy thing to complete to get Draugba. Cause I know a lot of people want Draugba. A lot of people want this card and a lot of people are gonna get this card because people are determined on this game. But I'm telling you, it's not going to be very easy. Let me know your thoughts down in the comments down below, of course. And of course smash the thumbs up on this video if you enjoyed it. We'll see how this plays out through the rest of the year. We'll see what the second set of objectives that EA brings out is. Obviously, this first set with the 13 tokens get through as many of those as you can. We're gonna start working on those. You'll probably see me do them live on stream during the mid-week as well. Because I'm probably gonna be working towards Rio, I think. I will probably work towards Rio because he would be in my squad for a long time. Having this card in the squad, he would probably be there for a while. Unless I change my mind, we'll have a long time before we can get to Rio. So we'll be able to figure out what possibilities that we wanna go with. But I think Rio and Rio and Guardiola might be the best player objective one. If you want the droglet, go get yourself that droglet, grind for it by all means. But that's gonna be hard for a lot of people, I do think. Again, it's been Nate, The Foot Accountant. Like the video if you enjoyed it and of course subscribe to the channel if you are new. It's been Nate, The Foot Accountant. Catch you guys later. Peace out.


Hi everyone. Happy Thursday. I'm Joe for jaspyscasebreaks.com with 2021 tops triple threads baseball nine box pick your team number nine Lot of great stuff here nine box break from a fresh master case 2021 triple threads big thanks to the people who bought their teams straight up. I always appreciate that. Thank you Joe ended up at last spot mojo With the Mets before I pulled out the teams for that random number block and the results of Which are right here. It's a work just like a serial number break applying only to those teams. I think I already uploaded that video Yes, so the actual randomizing part of the video is in a separate video if you're looking for that Over here and now let's pop open this master case and see which Intercase we're gonna do so I'm gonna mark that inner case a And then inter case B right over here. We're gonna select a die Let's select that one and we're gonna roll it We're gonna go one two three for the top inner case and four five six for the bottom inner case and It's three one two three and then this We'll save for a pick your team Ten which is on the site right now. Let's pop this open and let's see See what kind of treasures what kind of monsters what kind of Kind of heat we can pull out of here our lucky little pumpkin here. All right Good luck everybody eight out of seventy five taken into the max max Scherzer Juan Soto to 99 finished a second earlier today the Bryce Harper MVP voting 72 as any five Daryl Strawberry and To 150 Calrissan jr. Really like the design of these right got a couple base cards here Couple base cards there or maybe actually grab the hit So any of these non numbered cards if it's part of that like this like that bellinger right there We're gonna gather into one group one lot and randomize it to one person in the break The hit that I grabbed was Jake Woodford 14 out of 75 triple relic and on card autograph For the Cardinals Martin Doran Martin with the cards and then we have a Shane McClanahan 19 out of 27 Tampa Bay Rays Nick Nick L with Tampa Bay We've got Quick 80 Ronald Acuna jr. 20 out of 36 Ronald wrote his 80th home run on sever 20th 2020 and what was his 307th game? Bob Horner 207 is the lone Braves player to have needed fewer games. Wow That is pretty quick quick 80 triple relic Going to Josh Smith and the Braves and there's Alex Kierlov 12 out of 25 For the twins and that will be for Patrick Davis got the twins straight up Nice rookie autograph. All right. I start next box Bryce Harper was your NL MVP And then show you a ton of unanimous MVP. All right, it's a number cards right here 111 out of 150 Fernando Dades Jr Amazing. How's it going Joe? That's right. You got last spot mojo with the Mets Chapman Vado, how are we feeling about? Billy Epler as your new GM Mets new GM There's Bryce Harper MVP former angels GM we got Vlad Guerrero Jr. Spark of offense 25 out of 36 He was second in MVP voting blue jays number block team.  Yeah, that's a good-looking patch. What else we got here? All right, there's all four poohals for the Dodgers It's teammate Cody Belanger tie cob for the Tigers and Rizzo for the Cubs your non-numbered base cards here and First one is a triple relic for the twins Joe Maurer Tori Hunter and Byron Buxton 7 out of 27 Another twin for Patrick and then behind Betz is a Salvador Perez 7 out of 25 He had a pretty incredible season for the Royals Royals are a number block team Kansas City 7 is Gonna be for Martin Congrats Nice Jersey and autograph behind Freddy Freeman is Steve Carlton Nice one out of 18 one hitters triple relic Steve once through it's not the one-hitter you're thinking about ladies gentlemen. Come on Steve wants to a two-hitter against against the Phillies, but after he joined them in 1972 he fired six one-hitters Wow Yeah, he's pretty good Martin with the Phillies got the Phillies picked up the Phillies straight up And then we've got a Noah Cinder guard one out of nine new angel But this goes to the Mets That goes to Joe last spot mojo Strikes again. All right first third of the case done on Castle to 199 Carlson to 259 Tony Gwinn to 125 and Buster Posey to 150 newly retired Buster Posey Joe St. Kill me man with that Thor. I thought he was gonna resign with no surprise. He signed with the angels for that much to behind Garrett Cole is Mark Grace Three out of three It's a nice-looking triple relic and train whistle for Jonathan and his cubbies graceful cycle nice All aboard the big hit express whoo-hoo, and we got a Paul de Yong 23 out of 36 For the Redbirds But he trolled he trolled you guys with Joe saying Cinder guard was like hinting that he was gonna come back, but then didn't there's Javier Baez total basis 20 out of 27 Yeah, well, he's the angels problem now. There's a keel, but do 97 out of 199 Anaheim where we're free agents go to die This is for the Tigers. That'll be for David next. All right next box So if not, you know white whale or a triple auto triple relic just yet At least one of those are generally guaranteed per inter case There's Garrett Cole There's Mike trout Joey vato 299 and there's Derek cheater 21 out of 125 base cards base cards and hits We got second half Outburst Glaber Torres 18 out of 18 so that'll go to Yankees eight And that's her Chad. That is an outburst We got Walker Bueller Jersey and Otto 70 out of 75 Nice Walker Bueller For my boys in blue. He's got my Dodgers are a number block team. So that goes to Dodgers zero 70 out of 75 and that'll be for Martin Dodgers zero There's the triple relic triple auto and they're all Dodgers 21 out of 27 Walker Bueller Gavin Lux Corey seager And I'm not sure if they're gonna be able to keep Corey seager, but if they could they could figure out a way that'd be awesome It's a good trio there Nice, so that goes to Dodgers one. That's on the number block and that's Martin Dodgers one behind Kiriloff How is they all to obey 16 out of 18? Astros are also a number block team. So Houston six It's all also for Martin. It's got a lot of numbers on there. All right Joey Bart to 199 The big unit Ranie Johnson to 59 Diamondbacks edition 105 by the 259 Jeter 128 out of 150 Aqua parallel looks really cool. This triple threat said and there's Nelson Cruz to 199. All right base cards Triple relic and autograph Luis Robert Nice two-colored triple relic and on-card autograph 67 out of 75 Raymond picked up the White Sox straight up There you go, Raymond back here is Jose Ramirez two out of 48 piece of his lumber Howard with the tribe a lot of stationery. They need to change the offseason There is Andrew McCutcheon with runners in scoring position seven out of 36 Phillies Martin my assumption is he does well in that situation. Yes Behind Rhino is Tanner hawk Jersey and autograph 50 out of 75 for Boston and Matt Medlin picked up the Bo socks straight up All right middle third of the case done Final third of the case Coming at you. Good luck with the last three boxes everybody fingers crossed Play to the whistle And we do have another about half hour left in the show after we knock this out I wonder what direction people want to go Maybe that absolute football is down to three That would be a good last break of the night if you want Ken Griffey junior. Let's sleeve these up 178 out of 259 lindor to 299 Eloid a 75 and nice cabrion haze to 99 your base Honest Hank Francisco Albert and your hit is a rhino. There you go, Jonathan 25 and a 27 silver Sandbird triple piece of his lumber and His autograph Yeah, and trout is single jumbo relic Carlos Correa. Where does he end up 18 out of 48 Yankees? pushing pushing our friend Yeah, and Aaron judge is Mike Yastremsky one of one triple relic Splash to win For my rivals the Giants big boys 007 Dave do you remember this moment the second of Mike's two-owned runs against the Padres on July 29th was distinctive It landed in McCovey Cove and was his second career game-ender Nice Carl's grandson Big boys 007 all aboard the Big Hit Express And we got Clint Frazier for the Yankees three out of 99 Yankees three will be for Martin. All right two left Yeah, they did they did a really good job on the triple threads designed this year That's sort of that that kind of pattern in the background Gives it a nice nice texture almost a sort of sort of herringbone pattern in the background All right boba shut to 199 cool wit marifield 259 for the Royals Trust me she'll like it too Donnie baseball And your hits behind the babe is another base card awesome And now behind the babe for reels this time is Jacob de Grom 16 out of 18 No troll here. He's he's he's pretty good and Healthy he's gonna be fine That's for Joe Ivers and his Mets We've got a Cavendizio 62 out of 99 Toronto to Martin and I think we got a bonus hit in there the bonus is Hassan Kim 88 out of 199 and that's for the Padres and Padres are a number block team. So that'll go to Padres eight Chad with Padres eight Do we have another triple? No, I just didn't pull out the base cards And here's the two hits we have Wow a one-of-one Joey Vado Leaderboard, I think that's a piece of like mr. Red their mascot. That's pretty awesome That goes to the Cincinnati Reds Chris Walker Chris all aboard And there's Corey seager Rex has some predictions for us. He's saying Corey and Kyle will be going to the Cubs together Why would they want to go there? I Guess if they overpay him Hey, come review. I know you've been in the playoffs a ton But now come to a team that probably won't make the playoffs for the next few years That'll be a good time. I guess money would talk 20 out of 36 Corey see your Dodgers zero will go to Martin final box Rex also saying Correa will go to the Tigers Screenshot that I don't know if that's a hot take Rex people have already made the Carlos Correa AJ Hinch Connection there and Kyle see you would be pretty rough in the NL unless I guess unless they get the Unless they get the DH in a couple years There's Tony Gwyn But I think Seattle fans were happy to see Kyle see your walk. There's Albert Pujols a 259 Yount to 199 and There's Big Mac a's addition to 299. They're your base cards and Your final hits your final box. We've got a KC mice two color Triple relic and autographed 83 out of 99 for the t-grays David Chan Will you have a new shortstop behind him and Buster Posey 29 out of 48?   Yeah, you can slug it A's triple relic for Nick and the last one Tim Anderson Jersey and autograph 20 out of 50 Chicago White Sox Raymond picked up the White Sox straight up and that my friends is that Gotta do a randomizer for the non numbered base cards for that group of teams there our sorting team will sort that out for you We'll do a quick recap to after that randomizer. Let's go back to the list. Let's go to the number block tab Let's gather everybody's names you dice new list. Let's roll it. Let's randomize it. You're welcome Joe I wish there was more but appreciate you getting in five and oh one six times name on top after six gets the non numbered base one two three four five and Six after six times Martin certainly had the odds Martin You'll be getting those non numbered base cards pretty great break ladies and gentlemen. I have to say Second inner case is in the store already Jaspies case rakes calm But the design is great that guy's into former number one overall pick You know some nice relics in here So I'm a fan of the triple threads always a fan favorite Yeah, Jonathan got the mark race and the Samberg some nice colors in the patches That's great, too. And of course we have the Joey Votto triple relic one-of-one and the Mike Yastremsky One-of-one non auto as well. There you go. There you have it ladies and gentlemen. I'm Joe for Jaspies case breaks calm There's more in the store. Let's go get it. Thank you very much. We'll see you next time for the next break. Bye. Bye


Hello, and welcome to the session in which I will discuss CPA exam changes. First, I'm gonna discuss why those CPA exam changes are important. And the reason I do this is because you need to know this as a future accountant, as a future CPA, you need to know why the CPA exam is changing. It's gonna affect you as much as it's gonna be affecting the AI CPA and NASBA. But before we start, I would like to tell you about my website if you are a CPA candidate. And obviously you are either a CPA candidate or a potential CPA candidate down the road. Please check out my website, farhatlectures.com. What I do is I help you prepare for the CPA exam. No, I don't replace your CPA review course. I can't, I cannot replace them. I don't have that capability. I am a useful addition to your CPA review course. Think of my material as a vitamin pill that's going to add 10 to 15 points to your CPA exam. And here's the risk. If you are taking the CPA exam, why don't you check out my website? Okay, you're gonna pay $30 a month to try it. That's your risk. You don't like it, you canceled, you lost $30. Not a big deal. Here's the output. Here's the potential gain. You might be able to add those 10 to 15 points and pass your exam. Are you willing to try it? It's a subscription. If you don't like, you can cancel anytime. If you like it, you can keep it, okay? Now, if not for anything, check out my website to figure out what is your, what's your university CPA exam average? This way it tells you, it gives you an idea about your school rigor. And here's my other courses that I cover, other accounting courses. I have plenty of supplementary material, including many CPA questions. I suggest you connect with me on LinkedIn and I suggest you check out my LinkedIn recommendation. Prior students, prior CPA candidates that use my material and pass the exam. A lot of them, please check out my recommendation like this recording and share it with others. You can connect with me on Instagram and Facebook. So let's talk about why the exam changes are taking place. Well, hopefully this is no surprise for you. The AI CPA is at the end of the day, it's a business and a business will need to stay relevant. What happened if you're not relevant? If you're not relevant, you lose your ability to influence anything. You lose your income ability. So because of technology changes, they need to change the exam. Otherwise, maybe another profession, who knows who maybe one of their competitors will come in and they will give potential candidate an exam that's gonna make them more relevant to the workplace. Therefore, there are new demand for services, especially in technology in terms of type and delivery, like cybersecurity, software functionality, social media, deep fakes, continuous reporting, business intelligence, et cetera. And a lot of the services that we used to do as accountant and CPA are now automated. A classic example will be confirmation of a count receivable and bank balances. Back in the old days, when I was in practice, I will need to literally have an envelope, have a piece of paper, take the paper, fold it, put it in the envelope, seal the envelope, put a stamp on it, take it to the mailbox to mail those confirmation. Those confirmation are now automated, okay? Also, you don't need to write a complete contract. Maybe the software now can read the contract for you and kind of focus on certain keywords. You have data analytics, machine learning, et cetera. So the exam is not the exam. The environment is changing. Therefore, the exam will have to keep up with the environment. And by the way, if you go to all this information, most of the information from this recording is from the evolution of CPA.org, just FYI. But the most threatening piece of information for the AI CPA and NASBA is this graph here. It's from the AI CPA trends and hiring. And here's what this trend is showing. Notice this is the non-accounting line. And I believe this is 2007, yeah, 2007. 2007 through 2018. So this is 2007 and this is 2018. So notice what's happening to this trend line. This trend line is trending upward. This line is trending upward. What does that mean? It means CPA firm are hiring, the same amount of hiring throughout this period. However, they're hiring non-accounting students and they're hiring less. And notice what's happening to the non-accounting line. And notice what's happening to especially the masters. That's why I don't suggest people go for their masters. And that's the reason why they're hiring less masters, as students with masters degree in accountancy. Bachelors are less as well in comparison to non-accountant. So the point is they're hiring non-accountant. And why? Although overall hiring is the same. Maybe accounting firm are looking for new sets of skills like data science analytics, people that knows about the internet of things, social media, cybersecurity, I'm not really sure. But there's, I mean, we know why, but the point is they're non-accountant, okay? So accounting graduate, they need new skills to stay relevant. How do they get those skills? Well, through education and from the education through the CPA exam, you will be tested on those skills. So expect in the next two to three years at accounting education to change. And it's starting to change. Most likely your accounting program now they have a data analytics course and maybe they will have two of them down the road. So maybe we're gonna be teaching cybersecurity as it relate to accounting and finance. Right now I am taking myself a CPA course with the AI CPA about cybersecurity. So the environment is changing. Therefore the exam will have to change. And if it does not change, think about it. Let's assume the CPA does not change. Maybe another professional organization will introduce an exam that's more relevant. And rather than taking the CPA you will be taking that other exam. And this is the fear that the AI CPA and NASBA want to avoid. They don't want to lose their relevancy because at the end of the day they are businesses. They want to make money just like every one of us. Okay, so they floated the idea early on maybe not early January, 2018, maybe a little bit earlier and they send this information to various stakeholders and they receive 3000 plus feedback from state CPA societies, board of accountancies, general membership, I have a membership, I'm a college professor, federal regulators, students. They also survey students, CPA firms, large and small, technology expert, committees, not committed, young professionals and others. And what they did, they asked them what do you think we should change? What do you, if any? Well, what was the responses? So the responses, why do we need to change? The first thing the emphasis was on technology. You need new candidate that are comfortable and competent with technology. Those are basically the new skills. But all the feedback, they still said the core should stay the same. So we should still teach tax audit and accounting. That does not change. The only thing we're gonna be adding is something to do with technology about the core. And we're gonna talk about the CPA format in a moment. This is not the new format. This is just basically an idea about it. So what's happening is the body of knowledge is growing and accounting in terms of accounting, auditing standards, accounting standards, IRS code, traditional services like manual check-in-off invoices, footing and cross-footing are either automated, offshore or done by a paraprofessional. Therefore, CPA don't need to have skills in those areas. Now they need skills in critical thinking, in technology, they need to use judgment, professional skepticism and that's gonna, that's happening earlier in their career than later on. Now, staff accountant are expected to solve problems rather than doing manual work because the manual work either done by the computer or by someone who's a paraprofessional, okay? No basic tasks is needed. And this is what the CPA exam was preparing and college education was preparing students to do, okay? So that's why it's important. However, the CPA exam did not change to keep up with all these demands. So that's why the exam is changing. So when the exam was changing, they discuss few options. I'm gonna go over these options very quickly just to kind of let you know that they did not just selected one thing. One of the things that they thought about doing is covering more material, less in depth. The idea was rejected because if you cover more material and less in depth, you water down the knowledge. So you're not good at anything. So this idea was out because it didn't really give you any specialty. Another option was the fifth, add a fifth section or require more education. I remember when I was in my PICPA meeting, I rejected this idea strongly because it's a slippery slope because if you keep on adding more sections then two, three years down the road or five years down the road, you're gonna have more information than what will you do? Would you have a sixth section now? And it will increase the barrier to entry. Now the fifth section, it's taken longer people to complete the exam. You need more education. The cost of getting the licenses will go up and it would reduce the CPA pipeline. Less people will be interested and willing to go for their CPA. Therefore, this option was out. Special certification, for example, you're a CPA but you only specialize in tax.  That idea was rejected because it split the profession. They wanted one CPA designation for all. They wanted to follow an international model which is called the ACCA model. It's another international certification and you'll have basically two-tire model. Basically like a full person, like have a full certification and another person that's ACCA but it's not specialized. Also, they don't want to do two-tire basically a form of discrimination in a sense. One is a higher than the other. Therefore, the idea was out. They thought about following other profession like the law or medicine. Again, you need more education. It was a barrier to entry because if you want to study law, you have to go to law school. Well, we don't want to have something like law school for accounting. So that's why. Other models like the engineering model was the closest but we're gonna talk about the new model in a moment. So the point I'm trying to make is the idea was discussed in depth and I still remember when I rejected the fifth section because that was my rejection because when it was brought up, I said, no, that's not a good idea. Not a good idea at all. I believe, I believe your fifth section is your first year as an accountant. Your first year, when you work that first year, that's really whether you pass that first year or not. That's your fifth section, okay? That was my argument. That if you pass that your first year of staff accountant and you do well, you passed your fifth part of the exam. So this is the new model, by the way. The new model is composed of a core section. Notice the core section here and a specialized section. So a core section and a specialized section. Why this model? We still need to teach the old knowledge. So accounting, audit and tax, we still need to teach that core model. Well, we add to the technology, okay? So the core, the strong core would still be there.  So the core, the core is three-part exam. So the core is three-parts. Although you see here four accounting, audit, tax and tax, it doesn't mean four-part exam. It's a three-part exam, the core. And the core would include most of the knowledge that's on the exam now, most of the knowledge. Then what you would do after you get your core, you would select one specialty. What would be that specialty? It will be something in your interest, in your area, more competency and a particular interest. And now the names of these competencies might change because this is, I mean, they finalized the idea but the names might change down the road. Remember, this doesn't take place until 2024. Business analysis and reporting. This is basically like, I would say more like financial reporting and business or information system and control. I would say this is if you want to do IT and audit, tax compliance and planning. And this is basically tax, wealth, advisory. That's what you want to do. So you will take your core, which is three-part exam, then the core plus one. So it's the core plus one. What is that one? You will choose one of the three specialty. And what's the idea behind this? Well, it reflect what actually happened in the real world. When you are hired, you might be hired to do either IT or audit, you might be hired to do financial reporting or you might be hired in tax or any related specialty for these specialties. So this gives you more options and flexibility. Options and flexibility. And down the road, if there's any more specialty that arises due to technology, maybe you can add, maybe you can eliminate one, replace it or add more specialty without changing the exam overall. So in this will need the firm need because if they're hired and you remember, you're gonna be hired as a staff tax, staff audit. Now in some firms, you have to do everything. But the point is it will have one CPA. So the designation would still be the same CPA. You'll be the same CPA. You'll still have to take four-part exam. Three will be the core, one is specialty. And this will start January 2024. So simply put the four section would still be four sections, four sections, three the core plus one discipline. Remember, you have six sections in total. But, and by the way, you can only take one discipline by the way, so you cannot take more than one discipline as of today. Now this could change because remember, this doesn't take effect until January 2024. The reason they're talking about this because you as a student, you're still, you are still a student now. You should be thinking about this. Also as a CPA candidate, you may not be taking the exam in the next couple of years. You may wanna wait. I don't know. Or you may not want to wait. You want to take the exam and get done with it. The point is you need to be aware of these changes because it's gonna, it's going to affect you, whether you are a student or a CPA candidate. So when will the exam be ready? January 2024. I wouldn't say before, but always there's always a chance that things will be delayed. You know, questions after I take the core, am I a CPA or the discipline optional? Well, completing a discipline is not optional. So you have to take a discipline. All candidate will be required to pass the three sections and one discipline to meet the exam requirement for licensors. These questions and answers and other questions and answers can be find at evolutionofcpa.org. I suggest you look at it.  And I can help you pass the exam for havelectures.com. We'll have plenty of resources to help you pass the exam. Lectures, multiple choice, through-falls, exercises, that's what I do for a living. Check out my website. Once again, if not for anything to find out, how well is your university preparing you and expect if you are a college students, expect your curriculum to change and reflect those changes. So you need to be familiar, incompetent in technological areas because that's the future, okay? Forget about your masters in accountancy. Get something in technology. That's what I always say. Anyhow, good luck, study hard and I will see you online.