Fleetwood Mac are a British-American rock band, formed in London in 1967. The band has sold more than 100 million records worldwide, making them one of the best-selling bands of all time. In 1998, selected members of Fleetwood Mac were inducted into the Rock and Roll Hall of Fame, and received the Brit Award for Outstanding Contribution to Music. The two most successful periods for the band were during the late 1960s British blues boom, when they were led by guitarist Peter Green and achieved a UK number one with Albatross, and from 1975 to 1987, as a more pop-oriented act, featuring Christine McVie, Lindsay Buckingham and Stevie Nicks. Rumors, 1977, Fleetwood Mac's second album after the incorporation of Buckingham and Nicks, produced four US top 10 singles and remained at number one on the American Albums Chart for 31 weeks, as well as reaching the top spot in various countries around the world. To date, the album has sold over 40 million copies worldwide, making it the eighth highest-selling album of all time. The band achieved more modest success between 1971 and 1974, when the line-up included Bob Welch, during the 1990s and between the departure and return of Nicks and Buckingham, and during the 20s when Christine McVie was absent. Due to numerous line-up changes, the only original member present in the band is drummer Mick Fleetwood. Although band founder Green named the group by combining the surnames of two of his former bandmates, Fleetwood and McVie, from John Mayall's Bluesbreakers, bassist John McVie played neither on their first single nor at their first concerts, as he initially decided to stay with Mayall. Keyboardist Christine McVie, who joined the band in 1970 while married to John McVie, has appeared on every album except the debut album, either as a member or as a session musician. She left the band in 1998 but returned in 2014. HISTORY Formation in Early Years, 1967-71 Fleetwood Mc were formed in July 1967 in London when Peter Green left the British blues band John Mayall and the Bluesbreakers. Peter Green had replaced guitarist Eric Clapton in the Bluesbreakers, and received critical acclaim for his work on their album A Hard Road. After he had been in the Bluesbreakers for some time, Green asked if drummer Mick Fleetwood could replace Ainsley Dunbar. Green had been in two bands with Fleetwood Peter Bees Lunars and the subsequent Shotgun Express, which featured a young rod steward as vocalist. John Mayall agreed and Fleetwood became a member of the band. The Bluesbreakers now consisted of Green, Fleetwood, John McVie and Mayall. Mayall gave Green free recording time as a gift, in which Fleetwood, McVie and Green recorded five songs. The fifth song was an instrumental which Green named after the rhythm section, Fleetwood Mac. Soon after, Green contacted Fleetwood to form a new band. The pair wanted McVie on bass guitar and even named the band Fleetwood Mac as a way to entice him. However, McVie opted to keep his steady income with Mayall rather than take a risk with a new band. In the meantime Peter Green and Mc Fleetwood teamed up with slide guitarist Jeremy Spencer and bassist Bob Brunning, who was in the band on the understanding that he would leave if McVie agreed to join. The Green, Fleetwood, Spencer, Brunning version of the band made its debut on August 13, 1967 at the Windsor Jazz and Blues Festival as Peter Green's Fleetwood Mac featuring Jeremy Spencer. Brunning merely played at a handful of gigs with Fleetwood Mac. Within weeks of this show, John McVie agreed to join the band as permanent bassist. Fleetwood Mac's first album, Fleetwood Mac, was a No Frills Blues album and was released on the Blue Horizon label in February 1968. In fact there were no other players on the album, except for the song Long Graymare, which was recorded with Brunning on bass. The album was successful in the UK, hitting No. 4, though it did not have any singles on it. The band soon released two singles Black Magic Woman, later a big hit for Santana, and Need Your Love So Bad. The band's second album, MR Wonderful, was released in August 1968. Like the first it was an all blues album, but this time they made a few changes. The album was recorded live in the studio with mic'd amplifiers and paw system, rather than plugged into the board. This method provided the ideal environment for producing this style of music, and gave it an authentically vintage sound. They also added horns and featured a friend of the band on keyboards, Christine Perfect of Chicken Shack prior to her marriage to John McVie. Shortly after the release of their second album Fleetwood Mac added guitarist Danny Kerwin, then just 18 years old, to their line-up, recruited from the South London Blues trio Boiler House, consisting of Kerwin on guitar with Trevor Stevens on bass and Dave Terry on drums.  Green wanted Boiler House to become a professional band but Stevens and Terry were not prepared to turn professional at the time, so Green sought to find another rhythm section by placing an ad in Melody Maker. There were over 300 applicants, but when Green and Fleetwood ran auditions at the Nags Head in Battersea, home of the Mike Vernon Blue Horizon Club, the hard-to-please Green could not find anyone good enough to replace the pair, so he invited Kerwin to join Fleetwood Mac as their third guitarist. Green had been frustrated that Jeremy Spencer had little desire to contribute to Green's songs. A self-taught guitarist, Kerwin's signature vibrato and unique style added a new dimension to an already complete band. With Kerwin the band released their first number one single in Europe, Albatross. Around this time they released their second American album, English Rose, which contained half of MR Wonderful, new songs from Kerwin, and their third European album called The Pious Bird of Good Omen, which was a collection of singles, b-sides and a selection of some work the band did with Eddie Boyd. When the band went to the United States in January 1969 they recorded many songs at the soon-to-close Chess Records studio, with some blues legends of Chicago including Willie Dixon, Buddy Guy and Otis Spann. These would prove, however, to be Fleetwood Mac's last all blues recordings. Along with their change of style the band was also going through some label changes. Up until this point they had been on Blue Horizon. With Kerwin in the band, however, the musical possibilities were too great for them to stay on a blues-only label. The band signed with the immediate records label and released Man of the World, another British and European hit single. For the b-side Spencer fronted Fleetwood Mac as Errol Vince and the Valiants and recorded Somebody's Gonna Get Their Head Kicked in Tonight, typifying the more raucous rock and roll side of the band. Immediate records was in bad shape and the band shopped around for a new deal. Even though the Beatles wanted the band on Apple Records, Mick Fleetwood and George Harrison were brothers-in-law, the band's manager Clifford Davis decided to go with Warner Brothers Records, through Reprise Records, a Frank Sinatra-founded label, the label they have stayed with ever since. Fleetwood Mac's first album for Reprise, released in September 1969, was the Well-Regarded Then Play On. Although the initial pressing of the American release of this album was the same as the British version, it was altered to contain the song Oh Well, featured consistently in live performances from the time of its release through 1997 and then again starting in 2009. Then Play On, which was the band's first rock album, featured only the songs of Kerwin and Green. Jeremy Spencer, meanwhile, recorded a solo album, he was backed by the rest of the band, which consisted of many 1950s-style rock and roll songs. In July 1969, Fleetwood Mac opened for ten years after at the Schaefer Music Festival at New York City's Wolmen Rink. They reappeared at the festival in 1970. Fleetwood Mac were an extremely popular band in Europe at the time. However, Peter Green, the frontman of the band, was not in good health. He had taken LSD in Munich, which may have contributed to the onset of his schizophrenia. German author and filmmaker Rainer Langhans mentions in his autobiography that he and Erskie Obermeyer met Peter Green in Munich, where they invited him to their high fish commune. They were not really interested in Green, they just wanted to get in contact with Mick Taylor, Langhans and Obermeyer wished to organize a Bavarian Woodstock. They wanted Jimmy Hendricks and the Rolling Stones to be the leading acts of their Bavarian Open Air Festival. They needed Green just to get in contact with the Rolling Stones via Mick Taylor. Green's last hit with Fleetwood Mac was the Green Manolishi, with the two prong crown, first recorded at the Boston Tea Party in February 1970 and later recorded by Judas Priest. This recording was released as Green's mental stability deteriorated, and he wanted to give all of the band's money to charity. Other members of the band did not agree, and subsequently Green decided to leave the band. His last show with Fleetwood Mac was on May 20, 1970.  Some of the Boston Tea Party recordings, 567 February 1970, were eventually released in the 1980s as they live in Boston Album, with the more complete remastered three-volume compilation released by Snapper Music in the late 1990s. Transitional Era, 1970-74 Kerwin and Spencer were left with the task of having to fill up Peter's space in their live shows and on their recordings. In September 1970, Fleetwood Mac released Kill House Kerwin's songs moved the band in the direction of rock. Meanwhile, Spencer's contributions focused on recreating the country-tinged sun sound of the late 1950s. Christine Perfect, who had retired from the music business after one unsuccessful solo album, contributed to Kill House, singing backup vocals, and drawing the album cover. Since Fleetwood Mac were progressing and developing a new sound, Perfect was asked to join the band. They also released a single at that time, Dragonfly BW The Purple Dancer in the UK and certain European countries. Despite good notices in the press, the single was not a success and the B-side has been reissued only once, on a reprised German and Dutch-only best of album, making it one of their most obscure songs. Christine Perfect, who was married to bassist John McVie, made her first appearance with the band as Christine McVie at Bristol University in May 1969 just as she was leaving Chicken Shack. She had success with the Etta James classic, I'd Rather Go Blind, and was twice voted female artist of the year in England. Christine McVie played her first gig as an official member on August 6, 1970 in New Orleans. CBS Records, which now owned Blue Horizon, except in the US and Canada, released an album of previously unreleased material from the original Fleetwood Mac called The Original Fleetwood Mac. The album was relatively successful, and the band continued to gain popularity. While on tour in February 1971, Jeremy Spencer said he was going out to get a magazine, but never returned. After several days of frantic searching, the band discovered that Spencer had joined a religious group, The Children of God. Liable for the remaining shows on the tour, they convinced Peter Green to help finish the tour. He brought along his friend, Nigel Watson, who played the Congas, 25 years later Green and Watson collaborated again to form the Peter Green Splinter Group. Green, however, would only be back with Fleetwood Mac temporarily, so the band decided to search for a new guitarist. In the summer of 1971, the band held auditions for a guitarist in their large country home, Benny Fold, which they bought prior to the Kill House tour. A friend of the band named Judy Wong recommended her high school friend, Bob Welch, who was living in Paris at the time. The band had a few meetings with Welch and decided to hire him, without actually playing with him or listening to any of his recordings. In September 1971, the band released Future Games. Due to Welch's arrival and Spencer's departure, the album was different from anything the band had done up to that point, and there were many new fans in America who were becoming more and more interested in the band. In Europe, CBS released Fleetwood Mac's first greatest hits package, which was predominantly composed of songs by Peter Green, though there was one song by Spencer and one by Kerwin. In 1972, six months after the release of Future Games, the band released the well-received album Bear Trees. Though mostly composed by Kerwin, Bear Trees featured Welch as sentimental lady, which would be a much bigger hit for him five years later when he re-recorded it for his solo album French Kiss, backed with Mick Fleetwood and Christine McVee.  While the band was doing well in the studio, their tours were more problematic. Danny Kerwin developed an alcohol dependency and became alienated from Welch and the MacVees. It was not until he smashed his Les Paul custom guitar before a concert, refused to go on stage, and criticized the band afterwards that Fleetwood was finally convinced that he had no choice but to fire Kerwin. The next two and a half years proved to be the most challenging for the band. In the three albums they released in this period, they constantly changed line UPS. In September 1972, the band added guitarist Bob Weston and vocalist Dave Walker, formerly of Savoy Brown and Idol Race. Bob Weston was well known for playing slide guitar and had known the band from his touring period with long John Baldry. Fleetwood Mac also hired Savoy Brown's road manager, John Courage. Mick, John, Christine, Welch, Weston and Walker recorded Penguin, which was released in January 1973. After the tour, the band fired Walker because his vocal style and attitude did not fit in with the rest of the band. The remaining five carried on and recorded Mystery to Me six months later. This album contained Welch's song Hypnotized which got a lot of airplay on the radio and became one of the band's most successful songs to date in the US. The band was proud of the new album and anticipated that it would be a hit. However, things were not well within the band. The MacVease marriage at this time was under a lot of stress, which was aggravated by their constant working with each other, and John MacVease considerable alcohol abuse. During the tour, Weston had an affair with Fleetwood's wife, Jenny Boyd Fleetwood, the sister of Patty Boyd Harrison. Fleetwood soon fired Weston and the tour was cancelled. Due to lack of touring, the album sold less than its predecessor. The Fake Fleetwood Mac, 1974 In 1974, the band's manager, Clifford Davis, then claimed that he owned the name Fleetwood Mac, and recruited members of a band called Legs, which had recently issued one single under Davis management, to tour as Fleetwood Mac. The Fake Fleetwood Mac consisted of Elmer Gantry, vocals, guitar, Kirby Gregory, guitar, Paul Martinez, bass, John Wilkinson, keyboards, and Australian-born drummer Craig Collins, formerly of the librettos, procession and Third World War. Fans were told that Bob Welch and John MacVease had quit the group, and that Mick Fleetwood and Christine MacVease would be joining the band at a later date, after getting some rest. The members of the Fake Fleetwood Mac apparently had themselves been told that Mick Fleetwood would join them on later dates, and avert that Fleetwood had been involved in the early planning stages of the tour before dropping out. As the tour got underway, Fleetwood Mac's road manager, John Courage, worked one show before he realized that the line-up being used was a lie. Courage ended up hiding the real Fleetwood Mac's equipment, which helped shorten the tour by the fake band, which soon dissolved. But the lawsuit that followed regarding who actually owned the rights to the band name Fleetwood Mac put the real Fleetwood Mac out of commission for almost a year. While the band was named after Mick Fleetwood and John MacVease, they had signed contracts that showed the band forfeited the rights to the name. In the aftermath of the dissolution of the Fake Fleetwood Mac, nobody from that line-up was ever officially made a part of the real Fleetwood Mac, although some of them later acted as Danny Kerwin's studio band. Gantry and Gregory went on to become members of Stretch, whose 1975 UK hit single �Why Did You Do It� was written about the Fake Fleetwood Mac Touring Debacle. Gantry later joined the Alan Parsons project. Fake Fleetwood Mac bassist Martinez, meanwhile, eventually went on to play with Pais Ashton-Lord and Robert Plants backing band. Return of the real Fleetwood Mac, 1974. During the Fake Fleetwood Mac months, Welch stayed in Los Angeles and connected with entertainment attorneys. He swiftly realized that the band was being neglected by Warner Brothers, and that if they wanted to change that, they would have to change their base of operation from England to Los Angeles, to which the rest of the band agreed immediately. Rock promoter Bill Graham wrote a letter to Warner Brothers to convince them that the real Fleetwood Mac were in fact Fleetwood, Welch and the McVease, but while this did not end the legal battle, the band was able to record as Fleetwood Mac again. Instead of getting another manager, Fleetwood Mac decided to manage themselves. In September 1974, Fleetwood Mac signed a new recording contract with Warner Brothers, but remained on the reprise imprint. The quartet released their album Heroes Are Hard To Find in September 1974 and for the first time in its history, the band had only one guitarist. While on tour they added a second keyboardist, Doug Graves, who had been an engineer on Heroes Are Hard To Find although Graves was preparing to be a full member of the band following the US tour in late 1974. At the time he said. However, Graves did not ultimately join full-time. In 1980, Christine McVease explained the decision. Hunt, who had been in the band head west with Bob Welch back in 1970 replaced Graves. Neither musician, however, proved to be a long-term addition to the lineup, and Welch left soon after the tour ended, on December 5, 1974 at Cal State University, having tired of the touring and legal struggles. Nevertheless, the tour enabled the hero's album to reach a higher position on the American charts than any of the band's previous records. Mainstream success, 1975-87. After Welch announced that he was leaving the band, Fleetwood began searching for a possible replacement. While Fleetwood was checking out Sound City Studios in LA, the house engineer, Keith Olson, played him a track which he had recorded in the studio, Frozen Love, from the album Buckingham Knicks, 1973. Fleetwood liked it, and was introduced to the guitarist from the band, Lindsay Buckingham, who coincidentally was at Sound City that day recording some demos. Fleetwood soon asked him to join. Buckingham agreed, on the condition that his music partner and girlfriend, Stevie Knicks, also become part of the band, Fleetwood agreed. Buckingham and Knicks joined the band on New Year's Eve 1974, within four weeks of the previous incarnation splitting. In 1975, the new lineup released the eponymous Fleetwood Mech. The album proved to be a breakthrough for the band and became a huge hit, reaching number one in the US and selling over 5 million copies. Among the hit singles from this album were Christine McVease Over My Head and Say You Love Me, and Stevie Knicks Rihanna and Landslide, actually a hit 20 years later on the dance album. Behind the scenes the band was fraying apart in 1976, with the success of the band also came the end of John and Christine McVease marriage, as well as Buckingham and Knicks long-term romantic relationship. Even Fleetwood was in the midst of divorce proceedings from his wife, Jenny. The pressure put on Fleetwood Mech to release a successful follow-up album, combined with their new found wealth, led to creative and personal tensions, fueled by high consumption of drugs and alcohol. The album rumors, the band's first release on the main Warner label after reprise was retired and all of its acts were reassigned to the parent label, was released in the spring of 1977, in which the band members laid bare the emotional turmoil they were experiencing at the time. Critically acclaimed, it was the recipient of the Grammy Award for Album of the Year for 1977.  Buckingham's Second Hand News, Knicks' Gold Dust Woman and The Chain, the only song written by all five bandmates, also received significant radio airplay. By 2003, rumors had sold over 19 million copies in the US alone, certified as a diamond album by the RIAA, and a total of 40 million copies worldwide, making it the second biggest-selling album of all time. Fleetwood Mech supported the album with a lucrative tour. On October 10, 1979, Fleetwood Mech was honored with a star on the Hollywood Walk of Fame for their contributions to the music industry at 6608 Hollywood Boulevard. Buckingham was able to convince Fleetwood to allow his work on their next album to be more experimental and to work on tracks at home, then bring them to the band in the studio. The result of this was the 20-track double album, Tusk, released in 1979. It spawned three hit singles, Lindsay Buckingham's Tusk, US Number 8, which featured the USC Trojan Marching Band, Christine McVease Think About Me, US Number 20, and Stevie Knicks' 6½-minute Opus Sarah, US Number 7. The last of those three was cut to four and one-half minutes for both the hit single and the first CD release of the album, but the unedited version has since been restored on the 1988 greatest hits compilation, the 2004 reissue of Tusk and Fleetwood Mech's 2002 release of the very best of Fleetwood Mech. Original guitarist Green also took part in the sessions of Tusk, but his playing for the Christine McVease track Brown Eyes is not credited on the album. Tusk sold four million copies worldwide. Fleetwood blames the album's relative failure on the RKO radio chain playing the album in its entirety prior to release, thus allowing mass home taping. The band embarked on an 11-month tour to support and promote Tusk. They travelled across the world, including the USA, Australia, New Zealand, Japan, France, Belgium, Germany, the Netherlands and the United Kingdom. In Germany they shared the bill with reggae superstar Bob Marley. It was on this world tour that the band recorded music for the Fleetwood Mech Live album, which was released at the end of 1980. The next album, 1982's Mirage, following 1981 solo albums by Knicks, Belladonna, Fleetwood, The Visitor, and Buckingham, Law & Order, was a return to the more conventional. Buckingham had been chided by critics, fellow band members and music business managers for the lesser commercial success enjoyed by Tusk. Recorded at Chateau de Hérival in France and produced by Richard Dashott, Mirage was an attempt to recapture the huge success of rumors. Its hits included Christine McVee's Hold Me and Love in Store, each song being co-written by Robbie Patton and Jim Wrecker, respectively, Stevie Nix Gypsy, and Lindsay Buckingham's O'Dianne, which made the top ten in the UK. A minor hit was also scored by Buckingham's Eyes of the World and Can't Go Back. In contrast to the Tusk tour, the band only embarked on a short tour of 18 American cities, the Los Angeles show being recorded and released on video. They also headlined the first US festival, on September 5, 1982, for which the band was paid $500,000, dollar-to-day. Mirage was certified double platinum in the US. Following Mirage, the band went on hiatus, which allowed members to pursue solo careers. Stevie Nix released two more solo albums, 1983's The Wildheart and 1985's Rock a Little, Lindsay Buckingham issued Go Insane in 1984, the same year that Christine McVee made an eponymous album, yielding the top ten hit Got a Hold on Me and the top 40 hit Love Will Show Us How. All three met with success and it was Nix who became the most popular. However, also during this period, Mick Fleetwood had filed for bankruptcy, Nix was admitted to the Betty Ford Clinic for addiction problems, and John McVee had suffered an addiction-related seizure all attributed to the lifestyle of excess afforded to them by their worldwide success. It was rumored that Fleetwood Mac had finally broken up, however, Buckingham commented that he was unhappy to allow Mirage to remain as the band's last effort. The rumours line up of Fleetwood Mac recorded one more album for the time being, Tango in the Night, in 1987. Initially, as with various other Fleetwood Mac albums, the material started off as a Buckingham solo album before becoming a group project. The album went on to become their best-selling release since rumours, especially in the UK where it hit number one three times over the following year. The album sold three million copies in the USA and contained four hits, Christine McVee's Little Lies and Everywhere, the former being C.O. Ridden with McVee's new husband Eddie Quintilla, Sandy Stewart and Stevie Nix Seven Wonders, and Lindsay Buckingham's Big Love. Family Man Richard Dashott, and Isn't It Midnight, were also released as singles, with lesser success. Departure of Buckingham and Nix, 1987-95. Although a ten-week tour was scheduled, Buckingham backed out at the last minute. He tried to explain to his bandmates that he felt his creativity was being stifled by his remaining in the band. A group meeting at Christine McVee's house on August 7, 1987 resulted in much rancour and recrimination, as well as an alleged, in Mc Fleetwood's autobiography, physical altercation between Buckingham and Nix. Buckingham left the band the following day. Following Buckingham's departure, Fleetwood Mac added two new guitarists to the band, Billy Burnett and Rick Vito. Burnett was mainly added for his singing and songwriter skills and Vito for his lead guitar abilities. Burnett is the son of Dorsey Burnett and nephew of Johnny Burnett, both of the rock and roll trio. He had already worked with Mick Fleetwood in Zoo, with Christine McVee as part of her solo band, did some session work with Stevie Nix and even backed Lindsey Buckingham on Saturday Night Live. Furthermore, Fleetwood and Christine McVee played on his Tri-Me album in 1985. Vito, a Peter Green admirer, played with many artists from Bonnie Rate to John Mayall, and even worked with John McVee on two Mayall albums. The 1987-88 Shake the Cage tour was the first outing for this lineup, and was successful enough to warrant the release of a concert video, simply titled Tango in the Night, filmed at San Francisco's Cow Palace Arena in December 1987. Capitalizing on the success of Tango in the Night, the band continued with a greatest hits album in 1988. It featured singles from the 1975-88 era, and included two new compositions, No Questions Asked written by Nix, and As Long As You Follow written by McVee and Quintilla, which was released as a single in 1988 but only made No. 43 in the US and No. 66 in the UK. It did, however, reach No. 1 on the US Adult Contemporary Charts. The greatest hits album, which peaked at No. 3 in the UK and No. 14 in the US, though has since sold over 8 million copies there, was dedicated to Buckingham by the band, with whom they had now reconciled. Following the greatest hits collection, Fleetwood Mc recorded Behind the Mask. With this album, the band veered away from the stylized sound that Buckingham had evolved during his tenure in the band, also evident in his solo works, and ended up with a more adult contemporary style from producer Greg Ladigny. However, the album yielded only one Top 40 hit, McVee's Save Me. Behind the Mask only achieved gold album status in the US, peaking at No. 18 on the Billboard Album Chart, though it entered the UK Albums Chart at No. 1. It received mixed reviews, and was seen by some music critics as a low point for the band in the absence of Lindsay Buckingham, who had actually made a guest appearance by playing on the title track. However, Rolling Stone magazine said that Vito and Burnett were the best thing to ever happen to Fleetwood Mc and the British Q magazine also praised the album in their review. The subsequent Behind the Mask tour saw the band play sold-out shows at London's Wembley Stadium, and on the final show in Los Angeles, the band were joined on stage by Buckingham. The two women of the band, McVee and Knicks, had decided that the tour would be their last, McVee's father died during the tour, though both stated that they would still record with the band. However, in 1991, both Knicks and Rick Vito announced they were leaving Fleetwood Mc altogether. In 1992, Fleetwood himself arranged a four-disc box set spanning highlights from the band's 25-year history, titled 25 Years the Chain, an edited two-disc set was also available. A notable inclusion in the box set was Silver Springs, a Stevie Knicks composition that was recorded during the rumours' sessions but was omitted from the album and used as the B-side of Go Your Own Way instead. Knicks had requested use of the track for her 1991 Best of compilation time-space, but Fleetwood had refused her request as he had planned to include it in this collection as something of a rarity. The disagreement between Knicks and Fleetwood garnered press coverage, and is believed to be the main catalyst for Knicks leaving the band in 1991. The box set, however, also included a brand-new Stevie Knicks-Rick Vito composition, Paper Doll, which was released in the US as a single. As both members had left the band by this point, the track was presumably a leftover from the behind-the-mask sessions. There were also two new Christine McVie compositions, Heart of Stone and Love Shines, the latter of which was released as a single in the UK and certain other territories. Lindsay Buckingham also contributed a new song, Make Me a Mask, which bore all the markings of an insular Buckingham studio creation, devoid of input from other band members. Mick Fleetwood also released a deluxe hardcover companion book to coincide with the release of the box set, titled My 25 Years in Fleetwood Mac. The volume featured many rare photographs and notes, written by Fleetwood himself, detailing the band's 25-year history. Some months after this, the Buckingham Knicks McVie-McVie Fleetwood line-up reunited at the request of US President Bill Clinton for his first inaugural ball in 1993. Clinton had made Fleetwood Macs don't stop his campaign theme song. His subsequent request to perform it at the inauguration ball was met with enthusiasm by the band, however this line-up had no intention to reunite again. Inspired by the new interest in the band, Mick Fleetwood, John McVie and Christine McVie recorded another album as Fleetwood Mac, with Billy Burnett taking on lead guitar duties. However, just as they made the decision to continue, Billy Burnett announced in March 1993, that he was leaving the band to pursue a country album and an acting career. Becca Bramlett, who had worked a year earlier with Mick Fleetwood's Zoo, was recruited. Solo singer songwriter-guitarist and traffics Dave Mason, who had worked with Becca's parents Delaney and Bonnie 25 years earlier, was subsequently added. By March 1994, Billy Burnett, himself a good friend and CO songwriter with Delaney Bramlett, returned with Fleetwood's blessing. The band, minus Christine McVie, toured in 1994, opening for Crosby, Stills, and Nash, and in 1995 as part of a package with Rio Speedwagon and Pat Beneter. The tour saw the band perform classic Fleetwood Mac songs from the initial 1967-1974 era. In 1995, at a concert in Tokyo, the band was greeted by former member Jeremy Spencer, who performed a few songs with them. On October 10, 1995, Fleetwood Mac released the unsuccessful time album. Although hitting the UK top 60 for one week the album had zero impact in the US. It failed even to graze the Billboard Top 200 albums chart, a stunning reversal for a band that had been a mainstay on that chart for most of the previous two decades. Shortly after the album's release, Christine McVie informed the band that the album was her last. Bramlett and Burnett subsequently formed a country music duo, Becca and Billy. BREAKUP, 1995-97 Just weeks after disbanding Fleetwood Mac, Mick Fleetwood announced that he was working with Lindsay Buckingham again. John McVie was soon added to the sessions, and later Christine McVie. Stevie Nicks also enlisted Lindsay Buckingham to produce a song for a soundtrack. In May 1996, Mick Fleetwood, John McVie, Christine McVie and Stevie Nicks made an appearance at a private party in Louisville, Kentucky prior to the Kentucky Derby, with Steve Winwood filling in for Lindsay Buckingham. A week later, the twister film soundtrack was released, which featured the Stevie Nicks Lindsay Buckingham duet, Twisted, with Mick Fleetwood on drums. This eventually led to a full-rumors line-up reunion when the band officially reformed in March 1997. Reunion and Christine McVie's departure, 1997-2007 The regrouped Mac performed a live concert recorded on a Warner Bros. Burbank, California soundstage on May 22, and from this performance came the 1997 live album The Dance, bringing Fleetwood Mac back to the top of the U.S. album charts for the first time in 15 years. The album returned Fleetwood Mac to their superstar commercial status that they had not enjoyed since their tango in the night album. The album was certified a 5 million seller by the RIAA. A successful arena tour followed the MTV premiere of The Dance, which kept the reunited Mac on the road throughout much of 1997, the 20th anniversary of their rumors album. With the added ensemble of Neil Haywood on guitar, Brett Tuggle on keyboards, Lenny Castro on percussion, and Sharon Seleney, she had toured with Fleetwood Mac in the late 1980s, and Mindy Stein on backing vocals, this would, however, be the final foray of the classic line-up with Christine McVie for 16 years. As of 2015, Brett Tuggle, Neil Haywood, and Sharon Seleney still perform with Fleetwood Mac as touring musicians. In 1998, Fleetwood Mac were inducted into the Rock and Roll Hall of Fame. Members inducted included the original band Mc Fleetwood, John McVie, Peter Green, Jeremy Spencer, and Danny Kerwin and Rumors-Ara members Christine McVie, Stevie Nix and Lindsay Buckingham, but not Bob Welch, despite his key role in keeping the band alive during the early 1970s. The Rumors-Ara version of the band performed both at the induction ceremony and at the Grammy Awards program that year. Peter Green attended the induction ceremony but did not perform with his former bandmates, opting instead to perform his composition Black Magic Woman with Santana, who were inducted the same night. Neither Jeremy Spencer nor Danny Kerwin attended. Fleetwood Mac were also the recipients of the Outstanding Contribution to Music Award at the Brit Awards, British Phonographic Industry Awards, the same year. In 1998, Christine McVie left the band. Her departure left Buckingham and Nix to sing all the lead vocals for the band's 2003 album, Say You Will, although Christine did contribute some backing vocals and keyboards. The album debuted at number three on the Billboard 200 chart, number six in the UK, and yielded chart hits with Peacekeeper and the title track, and a successful World Arena tour which lasted through 2004. The tour grossed $27,711,129 and was ranked number 21 in the top 25 grossing tours of 2004. Around 2004-05, there were rumors of a reunion of the early lineup of Fleetwood Mac, involving Peter Green and Jeremy Spencer. Whilst these two guitarists and vocalists apparently remained unconvinced of the merits of such a project, in April 2006, during a question-and-answer session on the Penguin Fleetwood Mac fan website, bassist John McVie said of the reunion idea. In interviews given in November 2006 to support his solo album Under the Skin, Buckingham stated that plans for the band to reunite once more for a 2008 tour were still on the cards. Recording plans have been put on hold for the foreseeable future. In a September 2007 interview Stevie Nicks gave to the UK newspaper The Daily Telegraph, she noted that she was unwilling to carry on with the band unless Christine McVie returned. However, in a more recent interview, McFleetwood said, �Be very happy and hopeful that we will be working again. I can tell you everyone�s going to be extremely excited about what�s happening with Fleetwood Mac. Unleashed Tour and Extended Play, 2008-2014 On March 14, 2008, the Associated Press reported Cheryl Crowe as saying that she would be working with Fleetwood Mac in 2009. Crowe and Stevie Nicks collaborated a great deal in the past and she has stated that Nicks has been a great teacher and inspiration for her. In a subsequent interview with Buckingham, he said after discussions between the band and Crowe, the potential collaboration with Crowe lost its momentum. However, in a June 2008 interview, Nicks denied that Crowe would be joining Fleetwood Mac as a replacement for Christine McVie. According to Nicks, the group will start working on material and recording probably in October, and finish an album. On October 7, 2008, McFleetwood confirmed on the BBC�s the one show that the band were working in the studio and also announced plans for a world tour in 2009. In late 2008, Fleetwood Mac announced that the band would tour in 2009, beginning in March. As per the 2003-2004 tour, Christine McVie would not be featured in the line-up. The tour was branded as a greatest hits show entitled Unleashed, although they played album tracks such as Storms and I Know I�m Not Wrong. The first show was on March 1, 2009, and in February they announced a slew of new dates. During their show on June 20, 2009 in New Orleans, Louisiana, Stevie Nicks premiered part of a new song that she had written about Hurricane Katrina. The song was later released as New Orleans on Stevie Nicks 2011 album In Your Dreams with Mick Fleetwood on drums. In October 2009, the band began a tour of Europe which carried on into early November, followed by a tour of Australia and New Zealand in December. Also in October, the very best of Fleetwood Mac was re-released in an extended two-disc format, this format having been released in the US in 2002, premiering at number 6 on the UK albums chart. On November 1, 2009, a new one-hour documentary, Fleetwood Mac, Don�t Stop!, was broadcast in the UK on BBC One, which featured recent interviews with all four current band members. During the documentary, Nicks gave a candid summary of the current state of her relationship with Buckingham, stating �Maybe when we�re 75 and Fleetwood Mac is a distant memory, we might be friends.� On November 6, 2009, Fleetwood Mac played the last show of the European leg of their unleashed tour at London�s Wembley Arena. Christine McVee was present in the audience, so Stevie Nicks paid a tribute from the stage to a standing ovation from the audience, stating that she thought about her former bandmate every day, and went on to dedicate that night�s performance of landslide to McVee. On December 19, 2009, Fleetwood Mac played the second to last act of their unleashed tour to a sell-out crowd at what was originally intended to be a one-off event at the TSB Bowl of Brooklands, New Plymouth, New Zealand. Tickets, after pre-sales, sold out within 12 minutes of public release, and another date, Sunday December 20, which also sold out, was added. The tour grossed $84,900,000 and was ranked number 13 in the highest-grossing worldwide tours of 2009. On October 19, 2010, Fleetwood Mac played a private show at the Phoenician Hotel in Scottsdale, Arizona for TPG, Texas Pacific Group. On May 3, 2011, the Fox Network broadcast an episode of Glee-entitled rumors that featured six songs from the band�s 1977 album. The show sparked renewed interest in the band and its most commercially successful album, and rumors re-entered the Billboard 200 chart at number 11, the same week that Stevie Nicks� new solo album In Your Dreams debuted at number 6. Nicks was quoted by Billboard saying that her new album was �my own little rumors�. The two recordings sold about 30,000 and 52,000 units, respectively. Music downloads accounted for 91% of the rumors sales. The spike in sales for rumors represented an uptick of 1,951%. It was the highest chart entry by a previously issued album since the Rolling Stone�s reissue of exile on main ST re-entered the chart at number 2 on June 5, 2010. In a July 2012 interview, Nicks confirmed that the band would reunite for a tour in 2013. Original Fleetwood Mac bassist Bob Brunning died on October 18, 2011, at the age of 68. Former guitarist and singer Bob Weston was found dead on January 3, 2012, at the age of 64. Former singer and guitarist Bob Welch was found dead from a self-inflicted gunshot wound on June 7, 2012, at the age of 66. A spokesman at the scene Don Aaron states he died from an apparent self-inflicted gunshot wound to the chest, Aaron said. A suicide note was found in the residence, Tennessee�s music team. The musician had been struggling with health issues and was dealing with depression. His wife was the one to discover the body. The band�s 2013 tour, which covered 34 cities, started on April 4 in Columbus, O. The band performed two new songs, Sad Angel and Without You, which Buckingham described as some of the most Fleetwood Mac Y sounding songs since Mirage, with the latter song re-recorded from the Buckingham Nicks era. The band released their first new studio material in 10 years, Extended Play, on April 30, 2013. The EP debuted and peaked at number 48 in the U.S., and produced one single, Sad Angel. On 25 and September 27, 2013, the second and third nights of the band�s London O2 shows, Christine McVeigh joined them on stage for Don�t Stop. On October 27, the band announced that John McVeigh had been diagnosed with cancer, and that they were cancelling their New Zealand and Australian performances in order for him to undergo treatment. They stated that �We are sorry to not be able to play these Australian and New Zealand dates. We hope our Australian and New Zealand fans as well as Fleetwood Mac fans everywhere will join us in wishing John and his family all the best.� According to an article in The Guardian on November 22, 2013, Christine McVeigh stated that she would like to return to Fleetwood Mac if they wanted her, and also affirmed that John McVeigh�s prognosis was really good. Return of Christine McVeigh, 2014–present On January 11, 2014, McFleetwood announced that Christine McVeigh would be rejoining Fleetwood Mac, and the news was confirmed on January 13 by the band�s primary publicist, Liz Rosenberg. Rosenberg also stated that an official announcement regarding a new album and tour would be forthcoming.In October 2014, Stevie Nix appeared on an FX TV show called American Horror Story, Coven right after their 2014 tour ended. Stevie Nix appeared in the show while Fleetwood Mac�s song Seven Wonders was playing in the background. On with the show, a 33-city North American tour opened in Minneapolis, Minnesota on September 30, 2014. A series of May-June 2015 arena dates in the United Kingdom went on sale on November 14, selling out in minutes. Additional dates for the tour have continued to be added, extending into November. In January 2015, Buckingham suggested that the new album and the new tour might be Fleetwood Mac�s last act and that the band will cease to operate in 2015 or soon afterwards. He concluded, �We�re going to continue working on the new album, and the solo stuff will take a back seat for a year or two.� A beautiful way to wrap up this last act. On the other hand, Mac Fleetwood stated that the new album may take a few years to complete and that they are waiting for contributions from Stevie Nix, who has been ambivalent about committing to a new record. In August 2016, Fleetwood revealed that while the band has �a huge amount of recorded music,� virtually none of it features Stevie Nix. Buckingham and Christine McVie however, have contributed multiple songs to the new project. Fleetwood told Ultimate Classic Rock, she, McVie, wrote up a storm. She and Lindsay could probably have a mighty strong duet album if they want. In truth, I hope it will come to more than that. There really are dozens of songs. And they�re really good. So we�ll see. Stevie Nix explained her reluctance to record another album with Fleetwood Mac. Is it possible that Fleetwood Mac might do another record? I can never tell you yes or no, because I don�t know. I honestly don�t know. It�s like, do you want to take a chance of going in and setting up in a room for like a year to record an album and having a bunch of arguing people? And then not wanting to go on tour because you just spent a year arguing. She also emphasized the point that people don�t buy as many records as they used to. Fleetwood Mac also announced another world tour in 2017. Buckingham and Christine McVie officially announced a new album tentatively titled Buckingham McVie. While Mick Fleetwood and John McVie do appear on a few tracks, it will not be considered a part of the Fleetwood Mac canon. The album is scheduled for a May release. McVie also mentioned the possibility of playing smaller shows to promote the album. Remasters The 1967-69-era Blue Horizon albums, Fleetwood Mac, M. R. Wonderful, The Pious Bird of Good Omen and Fleetwood Mac in Chicago, and 1971 Outtakes album The Original Fleetwood Mac have been remastered and reissued on CD, as have the 1975-82-era Warner Bros. studio albums Fleetwood Mac, Rumors, Tusk and Mirage. In 2013, a deluxe edition of Rumors was released. The same year, Then Play On was remastered and reissued on CD. Remasters of Then Play On, Kill House, Future Games and Bear Trees were released on vinyl, initially bundled with a seven single of A Well, Parts I and II, then released separately in 2014.  In 2016, multiple editions of Mirage remastered were released. A 30th anniversary edition of Tango in the Night is scheduled for a March 31 release.


what's going on guys it's your word EPJ here today with another destiny video now I am quick to post and laugh at people and their teams failing in my top five fails in a week but I thought I'd turn the tables and put the boot under other foot and show you guys an epic fail me and my team did and our first attempts of completing the 30k scorecard challenge and the challenge of the addos to dual fanbarics it is an epic fail so please don't laugh at how hard I know I suck but guys if you do enjoyed the video if you couldn't leave a like I would appreciate the support and I'll catch you guys on that next one


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and welcome to this session in which we would look at an audit report that deals with unmodified opinion. The first thing I want you to think about is the word unmodified. It's the same thing as a clean or unqualified opinion. Now, why do we call it unmodified? Unmodified because we are dealing with a report for a non-issuer. Non-issuer means a private company. Now, a private company could be very large or a private company could be a mom-and-pop store. But private in contrast to public or in contrast to issuer. We could have an issuer. Issuer means they issue stocks to the public, like PepsiCo, Coca-Cola, Microsoft, Apple computers. Those are large companies that are issuer. Usually issuers are large companies. Private companies could be large, could be small. And the private companies, they follow the AICPA, the issuers, they follow the PCAOB. Now, obviously, we have a separate recording about the unqualified issuer opinion. But for this session, we're going to be going over a report for a non-issuer dealing with an unmodified opinion. What I'm going to do first is break down the report into its various components. And I'm going to take each component separately and talk a little bit more about it. Starting with the title, then we're going to have an address C, the opinion. How did you come up with that opinion, basis of the opinion? Key audit matters if they exist. Now, for an issuer, we have critical audit matter. We have a different type of CAM, right? CAM for the issuer. For the private, we call them key audit matters. We're going to have a paragraph about the responsibility of management. What is management responsible for? We're going to have a paragraph about the auditor's responsibility. We might have a paragraph about other information included in the audit report if that's needed. And we're going to have a signature block. Now, if you know anything about FARHAT, once I have a list of items, I'm going to go ahead and cover each item of this list separately, starting with the title. Before we proceed any further, I have a public announcement about my company, farhatlectures.com. Farhat Accounting Lectures is a supplemental educational tool that's going to help you with your CPA exam preparation, as well as your accounting courses. My CPA material is aligned with your CPA review course, such as Becker, Roger, Wiley, Gleam, Miles. My accounting courses are aligned with your accounting courses, broken down by chapter and topics. My resources consist of lectures, multiple choice questions, true-false questions, as well as exercises. Go ahead, start your free trial today. No obligation, no credit card required. So, the best way to review this report is to actually look at a report. The first thing we have in a report is the title. And this is the title. It's Independent Auditors Report. And I'm going to kind of basically make sure you understand what independent means. When we audit a company, we have to be independent. Why? Because without independence, the audit report is useless, because if someone is giving you an opinion about something, they have to be independent. In other words, the opinion is useless or it doesn't have as much value if that group is related or somehow biased. So, that's why we use the word independent. You're going to see the word that dependent will appear again in the report, but the title, it has to say Independent Auditors Report. That's the first thing, the title. The second thing, it's going to be the address C. Who is it addressed to? Now, for a public company, it's usually addressed to the board of directors or to the shareholders. For private companies, it will be addressed usually to the board of directors or if the small company to the owners themselves. Not management. The key here is we want to show that we are not auditing management. We are giving this report, we are auditing management, but we are not reporting to management. We are reporting to the owners of the company that hired us. Remember, management and the owners, they could be the same, but the point is you are not pleasing. You are not being hired by management. You are hired by the owners. Therefore, it's addressed to the owners. Usually, it's the board of directors or actual owners of the company. Then we're going to have the opinion. So, notice the opinion is the first paragraph. Well, it used to be not the first paragraph. We used to have a different report, but now it's the first paragraph because to illustrate its importance. That's why we moved it. So, in the opinion, we have to tell the users what are we doing. We have audited. Why? Because we could have reviewed. We could have compiled. No, we have audited. We tell them exactly what we did, the financial statement of the company, and we list the financial statement, the balance sheet, the income statement, the stockholders' equity, the cash flows, as well, of course, as the notes because they are an integral part of the financial statements. Obviously, we have to mention the date. Now, we come up to our opinion. Well, in the opinion, we say those financial statements present fairly in all material respect, the financial position of ABC company as of the date, and the result of its operation, its cash flow in accordance with generally accepted accounting principle in the US. So, here, we're using gap. We're following gap. So, we give our opinion. What did we, how did we, what are we following? We're following gap. Now, how did we come up with this opinion? This is the basis of the opinion. Now, we talk a little bit more about how they, how did we conduct this audit? We conducted this audit in accordance with the auditing standard generally accepted in the US, which is gas. What rules did we follow? Okay, in auditing and actual work, we followed gas. Now, what is the framework? The framework is gap. We compare everything to gap, but we followed gas in our work. Our responsibilities under gas are further described in the auditor's responsibility. Remember, I told you there is a paragraph called the auditor's responsibility. We're going to talk a little bit more, summarize those auditor responsibilities in general. Now, again, we are required to be independent. Again, we want to emphasize that we are not biased. We want to emphasize our credibility, the credibility of the report. And we meet all our ethical responsibilities in accordance with the ethical requirement relating to the audit. We believe the audit evidence we obtained is sufficient and appropriate to provide our basis of the opinion. So we gave you enough information. Now, the auditor could have also a key audit matters paragraph or CAMS, KAM. I told you for the public companies, it's going to be CAM, critical audit matters. And I talk about it in a separate report. If there's any key audit matters, they'll be listed here. So what are key audit matters? Those matters, they're included in the auditor's report based on a professional judgment were of the most significance to the audit of the financial statement of the current period. So there are certain issues that we consider significance in the audit for this period. They are selected from matters communicated with those charged with the governance. So what are those matters? Anything important that it required us to speak or communicating speak means communicate with those charged with governance, like the board of directors. We communicated certain items. Those could be potentially not everything could be potentially CAMS, could be potentially CAMS. Why? Because they are important. So areas of higher assessed risk of material in the statement or significant risk identified in understanding the entity and its environment and assessing the risk of material in the statement. Those could be items that we could have communicated with those in charge of governance. And and we could have selected to talk about in the and the CAMS significant auditor judgment relating to areas of financial statement that involve significant management judgment. So if the judgment is making if management is making judgment about revenues about certain expenses about certain liabilities and those judgment those estimates are they have a high uncertainty. They have a high estimation of uncertainty. They are important. We want to we discuss one management. How do you come up with this number? We believe it's incorrect. We believe we should increase it. We believe we should decrease it. It's important items that we discuss that require judgment. Those we it's a good possibility. We communicated with those charged with governance. And as a result, we could include them as CAMS. So what's the what's the overall idea of CAMS? So it's maybe it's it's important to understand this. We want to tell the users that when we conducted the audit, these items were kind of think of them as challenging. It doesn't mean they're going to give you an a clean or an unclean opinion. That's now what we're talking about here. We just want to tell the users those are the main issues. Those are the challenges in this audit in each audit. Each company will have different issues, but we want to let them know the effect on the audit of significant event or transaction that occurred during the period. If there's anything significant event or transaction, we might select this as a CAM and we want to discuss it. We just want to tell the users what are some of the challenges we faced here? And how did we resolve this sometimes? Sometimes we even discuss how did we resolve it? Now, the auditor should determine which of the matter were of the most significance. Remember, it's a professional judgment by the auditor, but those items are usually not usually they have been communicated with those charged with governance. So they there must be they must have been important. Most significance in the audit of the financial statement in the current period and therefore there are key audit matters. Key audit matters means important and they usually you only mention the one that's happened in the current period. Now you might also mention other stuff. What could be an actual example? For example, if the company is implementing a new IT system, a new IT system, or significant changes to an existing IT system, especially if those changes has significant effect on the overall audit strategy or related to significant risk. For example, the way to recognize revenue after this changes have changed. So that's important. Now we have to you know, we have to tell the users they implemented a new system, the revenue recognition. Now it's being affected and we looked at this little bit closer. That's all what key audit matters is. You can maybe Google a key audit matter report and take a look at some examples. But this is the overall idea. Now again, the topic will be again mentioned when we discuss scam critical audit matters. The same idea. So if you're interested, look at my cam. So it might give you a better understanding if you're not okay with this and sometime none. There should be no cam. That's fine. But again, if something happened, if the auditor was sued and there is no cams, they're going to be asked really, there was no cams, you did not really find anything that's significant. So you really want to have some cams just to make sure you're you to make the users aware of what's going on. Now let's talk about the responsibilities of management. What is the responsibility of management? You should know this inside out. The management is responsible for the preparation and the fair presentation of the financial statement in accordance with again, the framework we are using is gap. Also management is responsible for the design, implementation and maintenance of internal control. It's not only responsible for the financial statement. Also the design, implementation and maintenance of internal control. You want to know this by heart. And the fair presentation of the financial statements that are free from material misstatement, whether due to error or fraud. In preparing the financial statement, management is required to evaluate whether there are conditions or event considered in the aggregate that raise that raise substantial doubt about the company ability to go as a going concern. If there's any issues, in other words, the company may not survive. Well, we need to know this and it's the management responsibility to evaluate this. Now, of course, we're going to be on the lookout, but also it's the company's responsibility to tell us, look, we might be running into trouble. Here's the we could have some issues. And again, substantial doubt. We discussed this little bit more in details and a separate recording. So this is the management responsibilities. Now we're going to talk about the auditor's responsibilities for the audit here. We're going to be a little bit, we're going to expand, we're going to have two or three paragraphs. What is the auditor's responsibility? Well, make sure you know this by heart, obtain reasonable assurance, whether the financial statements are free from material misstatement, whether due to error or fraud, and to issue the report that we're looking at now that includes our opinion. Now we define what's reasonable assurance. Reasonable assurance is the highest level of assurance. However, it's not absolute. We're not guaranteeing anything, but this is the best we can do. Therefore, it's not a guarantee that an audit conducted with gas will always detect material misstatement when it exists. The risk of not detecting the material misstatement resulting from fraud is higher from one resulting from error. Now we also tell them, look, we could be facing fraud. We could be facing an error. It's easier to detect an error because if someone makes an error, they don't try to cover the error. If you made an error by its nature, it's an error. You don't try to cover it because you were not even aware of it. However, when people are conducting fraud, fraud may involve collusion, forgery, intentional admission, misrepresentation, or the override of internal control. So just want to let you know that if there was fraud, it's much harder to detect. Why? Because the nature of the fraud, people try to hide what they did. Misstatements are considered material. If the substantial likelihood that individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. How do we know if something is important? Well, if it's going to change your mind, it's important. So in performing an audit in accordance with gas, now we're going to kind of point out a few things that we did. What we think is important to let the users know. One, we exercise professional judgment and professional skepticism throughout the audit. When we were on the lookout, we had a questioning mind. We used our judgment. We used our experience. We used our prior knowledge. We used common sense. We used analytical procedures. Identify and assess the risk of material in a statement, whether due to error or fraud and design and perform other procedure responsive to those risks. What are those procedures? Include examining on a test basis. We did not cover everything. We sample. It's a test basis. Okay, we did not cover everything 100%. Evidence regarding the amount and disclosure in the financial statement. We also obtained an understanding of the internal control relevant to the audit in order to design or the procedure that are appropriate in the circumstances, but not for the purpose of expressing an opinion about the effectiveness of internal control. What are we saying here? Okay, we're saying yes. We looked at the internal control. We understand. We obtain an understanding not to assure a report. We did not obtain an understanding to assure a report because that could be the case, but that's not the purpose for this. We obtained an understanding in order to design the audit procedures, but not to assure reports. We're not expressing an opinion, a report about this, because you're going to see later for issuers, you have to issue a report. So for private companies, you might have to engage you. That's a different story, but for the audit, you are not. So accordingly, no such opinion, no opinion is expressed, no such opinion express. Well, in circumstances where the auditor has responsibility to express an opinion, that's a different story. Okay, then you have to express an opinion. We also evaluated the appropriateness of accounting policies and the reasonableness of significant estimate made by the judgment, as well as evaluate the overall presentation. Now here, if there's any issues, we can mention them in CAM. And we concluded whether in our judgment there are conditions or event considered in the aggregate that raise substantial doubt about ABC ability. Remember that the management evaluate the ability to, as a going concern, we also evaluated this. We did not just accept what they said. Also in the auditor's responsibility, we have to say we are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit finding. Again, this is where the CAMs might be coming from, and certain internal control related that we identified during the audit. Now if we find something wrong with the internal control, although we're not expressing an opinion, but we might communicate this to the people in charge with governance. So this is the auditor's responsibilities. That's a lot of information. We might have other information included if applicable. So sometime there's other information in the audit report. We want to just let you know what they are, but we're not including those. In our opinion, we can talk about this. Management is responsible for the other information included in the audit report. The other information comprises and we list them, whatever they are. Maybe the various schedules, something else we don't know, but does not include the financial statement that our auditor report on. So be aware, there are other information, but we are not expressing an opinion on those. Our opinion on the financial statement does not cover the other information. We do not express an opinion or any assurance on that other information. Just want to let you know this. If you see other things in the audit report, that's now what we are doing. In connection with our audit, which is the financial statement, our responsibilities is to read the other information, we read them, consider whether they are material inconsistency with the information on the financial statement. Now we read the other information, we compare them to what we audited and we just want to look at, basically, does it make sense? Are they lying in the other information? So let's assume revenue is a million dollars and revenue grew by 10%. That's on the financial statement from the prior year. Now in the other information, if they said revenue grew by 20%, we have to say something that they appear to be materially misstated. If based on the work performed, we concluded that an unrecorded hearing statement of the other information exists, we are required to describe it in our report. Then we just learn some other information we don't agree with because it does not jive with the numbers that we audited. Then we're going to have a signature block. We're going to have the signature of the audit firm, basically the name of the firm. We're going to have the city where the audit report is issued and we're going to have a date of the report. The date should be no earlier than the date of the sufficient appropriate evidence was obtained. Simply put, when was the last time we were looking for evidence? This is where the date should be listed. Now sometime we might have to do something after that date. We'll talk about that later on, do a report. Well, basically, we audited up until February 15th. Then something happened on 222, you know, seven days later. It's one event. Then we have to say, we looked at that one event specifically, but we finished our work on 215. So the date is important. What should you do now? Go to far hat lectures and look at MCQs through false multiple choice that's going to help you understand this concept better. Study hard. The reports are important whether you are an accounting student or a CPA candidate. And this report is for what? It's for a non issuer, private company, unqualified or unmodified. The corrector is unmodified opinion, unmodified opinion for a non issuer. Later on, we'll talk about the issuer and also an unqualified opinion. Good luck, everyone. Study hard and stay safe. Stay motivated.


Good morning, cyber traders. Happy Thursday, and welcome to Traders Thursday. Why they call Traders Thursday? Tuesdays, Wednesdays, and Thursdays, best days to trade. So a lot of going on, a lot of good stuff going on. Good to see you, Lita, good to see you, Rich. Dan, everybody in the cyber group room, everybody on social media, YouTube, and everybody out there. Good to see you all. Let me tell you, yesterday was a really, really cool day. We had some really good stocked movies. We're going to talk about them. Big, big runners that have been really, really great.  We got this good one that's going right now, this ENVB. Great iceberg orders, all different areas, everything. But just a quick little announcement today for everybody that is on social media, it's watching it on a top left-hand corner if you want to take your phone. I ain't going to be doing a workshop today, what we do every Thursday at 12 o'clock. If you miss it, you can always watch the recording of it. But register for that event. We're going to be doing it live today at 12 o'clock eastern time, teach everything that we talked about, and also get you in our trading room to see what it's all about. Now, regarding Ryania, that WGLS is popping right there. Most of it came from nowhere. Just bring it up over here, really quick WLGS. Yeah, really, really nice move on that stock right there. Great call. I have it here on level four. I was looking at it. I will talk about it in a little bit. I mean, that was one of the stocks that are on the watch list. There's actually quite a few of them that's on the watch list. But as you know, we always want to cover what we talked about yesterday. Why do we talk about yesterday, not now first, is because the whole goal is that you need to always remember what and why you wake up every morning to show up here live to say, oh, what did I miss? And like, oh, man, I saw that one. Is that it? Oh, I saw that one. Why did I miss it? Listen, every day here at Cybertree University, it's a brand new adventure. And once again, a lot of these stocks, if you're not a day trader, let's say you're a swing trader or an options trader, they roll into those. So let's talk about what happened yesterday because there was a lot of go. I want to start off with AI. So AI, you could see right here, was a great, great swing trade. The stock took a big hit. It was one of the stocks. If you go review our channel, we were trading this stock back in the beginning in a year at $10 now. Once again, remember we teach you in class. AI is getting a lot of scrutiny. The founder of GTP was actually in, was up at Capitol Hill talking about it, artificial intelligence. It's, now everyone's using it. I just heard them talking about it yesterday a couple of days ago on, good morning America. It's just, I don't know if you guys screwed around with it, but I was out last night in the city. I was having dinner with a couple of pretty big, pretty big shops down there. And some of the people that I was even with didn't even like, hey, I heard about, don't know about it. And when they started hearing about it, they were freaking out. They're like, man, I can't believe this thing. This is unbelievable. Like, you know, it does this. Anyway, the purpose of the reason why I bring that up is that bad publicity is good publicity. Good publicity is publicity and it makes the stock move. So AI had a really good move. You could see the stock went from, literally from, hold on a second, sorry about that. So you can see the stock has been doing really well on the day trade and it did really good on the swing trade. Just a couple of days ago, the stock went from 20 to 24. And you could see here from yesterday, what a great run up all day. This thing was awesome in the morning, had a big pop, 23, right at the open, went all the way to 25, did a retrace, and then just over the course of the day just kept dwindling up, up, up, up.  And it's gapped up today. Are we gonna trade today? I don't know. I mean, listen, there are other stocks we wanna watch, but we're definitely gonna check it out. Another big stock that had a big move up yesterday, this one right here, X-E-L-L-A. You could see the stock right at 10 o'clock. This thing ran from like $6, all the way to eight. That's what we traded. Another one, APL-LD. Look, nice little early mover, you know, but more in the afternoon, they weren't from six, all the way to seven. IMP was really cool. I thought this one was a really good one right here. You can see this one right in the middle of the day, 9.30, had a really good push from $1.80, ran all the way to 2.30. And you know, we're done at 10.30, right? We end our commentary. And we always tell you, listen, depending on certain days, sometimes things run in the middle of the day. And this thing just literally took off from 2.30 all the way to 3.80. What a nice cheap and expensive stock. Anyway, T-Dos was also, T-Dos has been a great, great swing trade. It was a great day trade and it started trickling in. And we've been trading it the last couple of days.  It's been on a really good move. And look at it, it's already up at six. I mean, you're talking literally, the stock is up about 600% in the beginning of April. So this is how things trickle into it regarding about big moves. Anyway, a bunch of more stocks out there. SLQT was another one, $1.40, all the way from to about a buck 90. SMFL, that one had a big pop early in the morning, three to five. Mara was nice moving stock. Once again, a lot of the blockchain stocks, Mara and Riot, that one was just a consistent stock that went up all day. SQ coming back, Block, stocked at a very, very big hit. That also did pretty well. A little bit more on the expensive side. You know, we don't really trade that. UPST, really nice stock, 19 to 22.  And what we're going to go into right now is WLGS. So anyway, that, you can see it, that there was a lot of stocks to trade yesterday, more than we really expected. It wasn't really good in the pre-market, but there was definitely a lot of run-up going in here in when the market opened up. So anyway, let's talk about what's moving right now. So we got the stock right here, WLGS. Now the stock traded 4.6 million shares in the open. Some of you here probably have a brokerage account that said, I can't even get it. I got to wait till the open. These are things that you have to understand. They're different brokerage firms that allow you to do certain things.  Things already at 230, still going higher. Now let me explain to you what was going on. Today, once again, if you got your phone, scan that QR code and I'm going to do, I'm going to teach you this.  And here's one of them. You can see right here that there was a really big order right around here. Close to about, when you add that all up, close to about about 50, 60,000 shares. Now that's a drop in a bucket when it's trading. But you could see here that the order started jumping in and he started bidding it up and all of a sudden you're getting a nice little push. Now you got a little bit of resistance levels here of a seller of 13,000. I don't really find that being a lot, but you could see this person right here showed up around 340. Now, 230 to 340 is about $1.20. That's a very big difference, but it's all about following the money. You got to follow the orders and we'll spend more time talking about that at 12 o'clock.  So that one was moving pretty well. So this one's going on our watch list.  So WLGS is on the Cyber Trading University Watch List. Another stock that I have on this list that came up was ICU. Now, I don't know, it looked good this morning and then all of a sudden now it just kind of crapped out. Once it broke a dollar, I'm not really a fan of it. So I'm going to probably take this off my list. I like to trade nine million shares. I liked it because the stock was $12 last year and didn't do too well, but I thought it was going to get a little dead cap balance. I'm seeing a 20,000 share buy right now at 90 cents. But once again, I'm not a big fan of trading stocks under a dollar because now we're going to deal with fractions of penny and I don't like doing that. ALIM, here's another one that's moving up this morning. It's up literally 35%, 5.5 million shares. Another stock that gets me a little concerned is that there was a big buyer right around at eight o'clock this morning, the guy got filled right around $3 and he got executed and it kind of like it started trending down, it looks like for a while. We do got a little bit of an iceberg order around on 240, I would say. I mean, that's about 40 cents away. So you could see it's trending now. Now, things could change when a market opens up. So I'm going to put this on the watch list. You could see the stock long-term on the chart on the right. Stocks look a very big hit. It's up pretty big from yesterday, but you know what? We're kind of a little desperate right now, so not a lot going on. Sometimes, like I said, we see these things that do pop out of nowhere. So I do what I like to always put on the watch list. Another stock over here that came up, a second biggest percentage gainer on the NASDAQ is a stock ENVB, nice little trending stock, not really that many big iceberg orders out there, also on that one, but there are, I do see a lot of action right around the $2 price range, and you could see the support levels are right here. You see that right there, that support levels? That is being foreign by this. Okay, you can see these orders out here, and they're getting hit, and it looks like what they're doing differently on this stock than the other ones, they're doing something that's called refreshing, meaning they keep updating their quote over and over and over again. So having a stock that traded 2.3 million shares, having a stock that's very inexpensive, having a stock that is, it looks like a level one, you know, with deep price levels, which is about 50% of failure rate. Author is on the watch list, ENVB, not terrible. Another one that's gonna probably make the watch list right here that is, where is she? Oh, she backed off a little bit. Okay, I think she backed off right now, IFBD. IFBD, yeah, she started to trend down good volume. Not really seeing any buyers on this one too. You can see there was some sellers around a buck 90. All right, anything new that popped up? Let me just see, BBWI is moving up. You know what, Michael, I'm looking at this stock. It traded 200,000, but look at the spread, Michael.    But the WLGB, you know, it looks pretty strong.  So anyway, that's the biggest percentage gainer. Any other ones out there? This is an IPO, makes it very difficult. This is what we just called earlier, not that much. So the list is pretty light today. Now, does that go into discredit us to not find anything? Well, we also had happened yesterday. Look at the list on the watch list right here. That is all the stocks that we traded that really had some really good movements from yesterday. So there's always something that will show up sooner than later, all right? But as of right now, very light list, all right? Anything I'm missing, I did not call out. Anything that I'm missing on the, in the trading. All right, because I don't really, I mean, like I said, that was, that was pretty much the watch list in the morning hours and, you know, obviously things change. All right, so let's get ready. Oh, Samuel says X-E-L-A, X-E-L-A. He really stretched it, right?  Remember, you gotta watch and focus on phase one, lesson one classes. When I was originally taught how to trade 30 years ago, being a market maker, that was the first thing that you need to understand, which is 50% of failure rate. So you could scratch that out, all right? I know it did pretty well yesterday. You could see it had a good move, but as of today, it's not really doing anything. You could put it on the B list, you know, but I don't know about it, definitely not an A list. All right, so let's get ready for the market open up, ready cyber traders. We'll be starting in 15 minutes. If you're watching on social media, like I said, take your phone, scan that. You got also, you got the link on the right hand side on the chat, 12 o'clock today, and we'll be doing a workshop regarding how to trade these different markets. By the way, that seller, WLGS, he just pulled his order, that big iceberg order that we saw at $13 at $3.40, he just pulled his order right there. Y'all show it to you. See it right there? He's there, and now he's gone. And he's got no way to be found. Okay, well, you know what that means, read between the lines. So we'll see you back here at 12 o'clock. Cyber traders, we'll start with commentary when the market opens up. And like I said, for everybody else, we're live every morning, 9 a.m. at 2.30. So the phone is seeing you back then. If you can't make the 12 o'clock, we'll see you here every day, first hour, and, you know, and trading afternoon. Good luck everyone, happy trading, and be safe.