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  • (heavy metal music)

  • - We are back.

  • Welcome back to another action-packed edition

  • of CPA Reviewed, the official podcast of another71.com.

  • As always, I'm your humble host, Jeff Elliott,

  • a licensed CPA

  • in the state of Kansas, much to the chagrin of many.

  • Happy Monday to you.

  • Today is Monday, January 11th, 2016.

  • Our first podcast of the year. (giggles)

  • I looked in our last podcast, it was like

  • October 15th (laughs) so,

  • this must be a quarterly thing we've got going on.

  • So we have two things going on right now.

  • We have the audio version, so if you're listening

  • to the podcast,

  • you have

  • no indication that

  • I have not shaved since no shave in November. (laughs)

  • So, well I did a little bit but,

  • I was starting to look homeless and getting questions

  • about being in my building, but...

  • Anyway, so yeah, I got the no shave in November

  • still going on strong, so,

  • my mom hates it, my wife loves it.

  • So you know who wins that battle.

  • On today's show, we're going to cover

  • some CPA exam news.

  • The 2016 CPA exam changes from a

  • 30 thousand

  • foot view

  • and also jump into your questions.

  • So first, the news.

  • Okay, the AICPA released the

  • 2015 CPA exam pass rates

  • and like they do every quarter,

  • some interesting things about that is that

  • well, they released the pass rates but then

  • the NINJAs went back and looked at the

  • pass rates since 2006.

  • And some interesting things,

  • BEC has increased 12 percentage points

  • since 2006

  • so right now BEC's pass rate is around a

  • what, a 55 or 56?

  • Is that right?

  • Back in the day it was like a 43? (chuckles)

  • It's got to be true if...

  • It was one of my bullet points.

  • I probably should have looked at that more closely

  • before hitting the record button, but anyway

  • BEC has jumped up 12 percentage points.

  • Yeah, it's like at a 56 right now,

  • so it used to be 44, 45, somewhere in there.

  • That's interesting.

  • Auditing is...

  • Auditing is kind of strange because if someone told me

  • that they scored a 99 on the exam, on any particular exam,

  • I would say, okay it was auditing.

  • And most of the time that's true.

  • Like I rarely see a 99 for regulation.

  • Maybe one for BEC, maybe for FAR,

  • but I'm not surprised when I see someone score

  • a 99 on auditing anymore.

  • And usually if you see someone gunning for the

  • Elijah Watts Sells Award, they have like a 99

  • on auditing and a 93 on BEC.

  • But usually it's auditing score that anchors

  • that Elijah Watts Sells Award.

  • But oddly enough, possibly ironically,

  • auditing is also

  • also has the lowest pass rates, typically.

  • And

  • but this time, auditing is actually up a little bit,

  • and Q4

  • and it's right in there with FAR.

  • So auditing scores came up.

  • And the AICPA also released the score release timeline

  • for Q1 and it's basically the same

  • timeline as last year,

  • just slap a 2016 on it and adjust

  • for the weekend dates and what not.

  • But

  • you can get the links to the AICPA 2015 pass rates

  • as well as the 2006

  • through 2015 pass rate

  • comparison below this video.

  • If you're watching this on YouTube, just click

  • the link in the description, if you're watching

  • this one another71, it's right below the video,

  • and if you are listening to a podcast

  • you have nothing to click.

  • You can go to my site and see it.

  • Okay, and one other thing about the score release

  • and

  • there's no indication that this will change,

  • but the scores have been coming out at 1:00 a.m. eastern.

  • Why they do that, I really don't know.

  • I think the original intent was that they thought

  • people would just forget about it and go to sleep

  • and then wake up and their scores would be there.

  • But clearly they don't read another71 enough because

  • people, it doesn't matter if you tell them

  • it's coming out at 3:00 a.m.

  • People will be on the site hitting Refresh at 3:00 a.m.

  • So you might as well make it 7:00 p.m., 10:00 p.m.

  • Whatever, the server load is going to be consistent

  • regardless, so let's just let the poor people sleep

  • or get some rest.

  • 2016 CPA exam changes.

  • I'm going to go through this pretty quickly,

  • pretty high lever overview.

  • Basically for BEC there were not any substantial changes,

  • anything that you need to worry about.

  • BEC is good to go.

  • Auditing.

  • The big changes happened in July of 2015 with

  • SSARS 21.

  • So if you have July

  • 2015

  • updates for your auditing course,

  • you're good to go.

  • Regulation, the big changes for regulation

  • happen mid-year.

  • So

  • 2015 tax law has been tested from

  • July 1st 2015

  • through June 30th 2016.

  • June is obviously a dead month, so it's

  • through May 31st 2016.

  • Hope I said that right.

  • June 30th 2016.

  • So basically

  • the 2016 tax law will begin to

  • be tested

  • July 1st of 2016.

  • So,

  • long story short,

  • if your regulation materials

  • are updated, as of July 2015, you're good to go.

  • FAR.

  • FAR was kind of a bear this time around.

  • And as someone who has to

  • do all the exam changes themselves,

  • it was quite an ordeal.

  • I'm glad I started in November

  • so that I got it out before Christmas.

  • But the reason why FAR was kind of a

  • bear this time around was because

  • one of the things in the past we did was they did away

  • with the extraordinary items classification.

  • So they actually did that a while back

  • but it's just now CPA exam testable,

  • and so now

  • any unusual or infrequent items,

  • they either go on the income statement

  • above income from continuing ops

  • or they go in the footnotes.

  • So you have two ways you can do it there.

  • One other little note is that they are no longer shown

  • net of tax.

  • And so when you pull out extraordinary items,

  • Like any, I mean, just think of all the

  • multiple choice questions they had,

  • extraordinary items in them.

  • Any, like all of the example financial statements,

  • they all had to be redone.

  • (mimicking somber violin)

  • But...

  • So anyway,

  • but it's all done now.

  • And it was done before Christmas.

  • And also, bond issuance cost.

  • So before you would...

  • The bond issuance cost would go on the balance sheet.

  • And that is no longer the case.

  • Bond issuance costs reduce

  • the bond carrying value.

  • So that is a change going concern.

  • So if management decides that there's substantial

  • doubt that the entity will continue as a going concern

  • within 12 months of the financial statement issuance date,

  • they have to issue some disclosures.

  • So option A is

  • yeah, there's a problem but we have a plan

  • and we think it's going to work.

  • Here is the problem, here's our plan,

  • and here's why we think it's going to work,

  • here's our disclosures.

  • Or, yeah,

  • there's a problem, we have a plan,

  • we don't think it's going to work

  • here's why it's not going to work

  • here's the problem, and here's our disclosures.

  • So those are now the two options.

  • If there is substantial doubt about any entity's

  • ability to continue as a going concern.

  • What else?

  • Oh, governmental accounting.

  • Governmental accounting had some

  • some stuff added to it.

  • Fair value measurements for investments and liabilities,

  • so there's some stuff in there.

  • Also the way that you measure donated items are in there.

  • There's also now a gap hierarchy for state

  • and local governments.

  • And basically

  • there's two types, authoritative and non-authoritative.

  • Kind of like regular

  • regular accounting.

  • So, you need to know that.

  • If your materials for BEC, auditing, and regulation

  • are updated as of July 2015

  • you should be good to go.

  • Now, if your

  • if you have FAR materials,

  • you need to have the 2016 version,

  • either of your materials,

  • or

  • if you want some

  • amazing materials that

  • don't cost the price of a really nice cruise,

  • then you can get some NINJA materials.

  • There's free downloads on the site.

  • Some free demos as well.

  • All right.

  • End of that marketing message.

  • But many more marketing messages to come.

  • I promise.

  • Let's jump into your questions.

  • Okay, so backing up, I'm from Kansas.

  • I live out in the country and I'm not very cultured.

  • And so if you have a foreign sounding name,

  • chances are, more likely than not,

  • that I'm going to butcher it.

  • So I apologize in advance,

  • which is actually one of my pet peeves.

  • People who either apologize in advance

  • or thank someone in advance.

  • But anyway...

  • Like when someone says, "Hey, I need,

  • give me some advice, TIA, thanks in advance."

  • It's like one of my little pet peeves.

  • But I apologize in advance.

  • Rashit says,

  • "I intend to appear

  • for FAR, reg, and auditing

  • in the third quarter of 2016.

  • If I buy the NINJA books now, would they include

  • all of the relevant updates and amendments?"

  • The short answer is no, because there will be

  • some July updates, especially for regulation,

  • but the good news is that NINJA materials

  • come with free updates until you pass.

  • So you can buy it now or buy it later

  • if you're not going to

  • study until third quarter, you might as well wait.

  • Stella writes in,

  • "I have only one exam left, which is auditing.

  • I bought your multiple choice questions to practice.

  • My earliest credit that I will lose is FAR

  • and I will lose it February 24th 2016.

  • I plan to take my last exam on or before February 14th.

  • Would that be risky?

  • Please advise."

  • No, it won't be risky.

  • And the reason why she's asking about February 14th

  • is because that's the cutoff for the scores,

  • for like the

  • first or second score release.

  • But that's kind of irrelevant for you because

  • you just have to take the exam

  • before your expiration and doesn't matter

  • when you get your score.

  • So you can take your exam up

  • up through

  • I'd say February 20th because you only gave yourself

  • some leeway in case you get

  • the flu or something.

  • Ezra writes in, "I know the hours at the Big Four are

  • crazy this time of year, therefore I'm nervous that

  • I'm not going to be able to take my exams once I begin.

  • Do you have any advice on how I can manage to take

  • this exam before the end of this testing window?

  • Also, I studied about 50% of the material already

  • throughout my semester,"

  • he's a student,

  • "so it's not like I'm starting from scratch."

  • I don't really want to miss another window.

  • I promised myself I would take these exams

  • as soon as I finished school.

  • Any advice is greatly appreciated."

  • Okay, so how do you get it done

  • this testing window...

  • Well, okay, backing up, you're 50% of the way

  • through your material already.

  • Throughout the semester?

  • I'm not sure that's relevant because

  • if you studied and then took a break,

  • I would just start over

  • because there is a significant short-term memory

  • component to studying for the CPA exam.

  • So if you studied two months we'd go...

  • It's why I tell people,

  • hey I scored a 74 on regulation.

  • What should I cram in order to take my exam and pass?

  • And I tell them not to because on the day

  • that you took your exam, you're at a 74 and now you're not.

  • If you rolled in there and took an exam today,

  • you'd probably score a 68.

  • So you really need to start over.

  • And don't cut any corners.

  • So I would tell you the same thing.

  • Start over.

  • And so

  • You already have one section passed,

  • so how do you get it out of the way

  • this testing window?

  • Well you can take an exam

  • like late January, early February, and then take

  • another one late February, it's going to be

  • it's going to be pretty tight, but you're a student

  • and you're used to doing crazy things like

  • studying all the time.

  • So, you can do it.

  • I'm assuming that you're not working full-time right now.

  • It's not going to be fun.

  • And you're going to have to give up some

  • social activities, but it's either give them up now

  • or give them up later when you're working full-time.

  • And then take

  • take your next one early April, so that might...

  • Here's the bottom line.

  • People in Big Four take the CPA exam all the time

  • while they're working and during busy season.

  • And so it's not the end of the world.

  • And if it happens, you're normal.

  • So, you'll be okay.

  • But it is doable.

  • You might have to take an exam late or early April,

  • but I would try to knock two more out

  • and I would start over on whatever section

  • it was that you were 50% of the way through.

  • Meg writes in, "I hope you had a great holiday."

  • I did Meg, thank you.

  • When you have seven kids and multiple

  • family get-togethers,

  • (chuckles)

  • You're ready for January 2nd, I'll tell you that.

  • No, it was good.

  • It's sort of sad when you throw

  • your Christmas tree out, though.

  • "I had a quick question,"

  • Because my wife insists on getting a real one,

  • for whatever reason.

  • "I was wondering which materials, whether the NINJA notes

  • or the NINJA homework questions, would be more

  • beneficial for me studying?

  • I'm currently using Becker right now and I have

  • almost completely

  • completely finished all of the homework questions.

  • I just passed audit and have previously taken BEC

  • and got a 60 then a 70.

  • I feel a little weaker in chapter two.

  • Is there anything in particular that would help me

  • in the variance analysis section in the IT fundamentals

  • appendix area with all the definitions?"

  • The NINJA Notes are great for a

  • for like a review, like a cram.

  • If you really want to dig into the material

  • you would probably want to get NINJA book,

  • and NINJA MTQ.

  • And if you could only buy one

  • one material

  • or one product,

  • it would be NINJA MCQ.

  • And just hammer those practice questions

  • and so covering variance analysis and IT.

  • I think NINJA Notes is pretty good about

  • covering just about what you need to know for IT,

  • because IT is not conceptual.

  • IT is just a bunch of stuff that's oddly enough,

  • a lot of it is antiquated terminology

  • but you have to know it anyway because you have

  • to pass the exam and then forget it.

  • So, NINJA Notes, I think, does a really good job

  • I'm biased, obviously,

  • of cramming a bunch of that stuff in your head

  • so you can barf it out on exam day and then forget it.

  • And so I would get NINJA MCQ

  • and NINJA book if you really want to dig in

  • and learn the material.

  • If you want to review NINJA Notes,

  • or you can just get the whole 10 Point Combo. (giggles)

  • That might be a good option too.

  • But definitely NINJA MTQ

  • at a minimum.

  • Eric writes in, "Hi Jeff, first I want to thank you

  • for your NINJA MTQ questions, which helped me pass

  • my last two sections, BEC and FAR.

  • Now that I am done with passing the CPA exam,

  • I'm in the process of doing the procedures necessary

  • to apply for my CPA license.

  • My question is that does it matter what state I

  • apply for, for my license?

  • If I only plan to work in Industry and not at a CPA firm

  • as a tax accountant and not planning to sign off

  • on financial statements?

  • The reason why I'm asking this, is I'm currently

  • working in Texas but I noticed some of the requirements

  • for the license in the state are more stringent

  • than in other states such as Arizona or Michigan.

  • As a result, I'm considering applying for the license

  • in another state outside of the state I am working.

  • Please advise.

  • Thank you."

  • Well, Eric,

  • if you're going to work in Industry...

  • Okay, so why would someone want to be licensed

  • if they are going to work in Industry?

  • Well for one thing, it can be a career hedge

  • just to keep your license active in case you want

  • jump into public accounting,

  • you already have your license.

  • If you don't ever ever ever see that as a possibility,

  • then there's really no point

  • in getting the license because number one,

  • CPE is horrible, it's boring, it's expensive,

  • you'll want to poke your eyes out with an ice pick.

  • Okay, so there's that.

  • But, okay so

  • you don't really want to be the guy in your company

  • putting comma CPA after their name

  • and

  • and when you send intra-company emails,

  • I guess you could,

  • but it's like, hey, look at me,

  • I work in

  • whatever.

  • Something that's unrelated to accounting, but I put in CPA.

  • You can do that, no one really cares.

  • You know, if you want to, you can hang your CPA certificate

  • in your cube or in your office or whatever, and people will,

  • "Oh, that's cool."

  • If you pass the CPA exam, it means you're good at math.

  • Because you can't send external emails, so like

  • you can't email a vendor with your name,

  • Eric comma CPA,

  • unless you're licensed in your state.

  • So, or unless you're in

  • you're in Texas

  • so Eric comma CPA and you put in parentheses Michigan,

  • but you're emailing a Texas client,

  • that doesn't really make sense.

  • So

  • maybe it's not worth getting the license

  • and keeping the license.

  • I mean, I don't know.

  • I would get licensed in the state that you want to work in.

  • Or if you plan on moving, I would get licensed in the

  • most stringent state possible

  • so if you plan on moving to Arizona and...

  • Then I would

  • Then I would check the reciprocity.

  • So I don't want to make this question drag out.

  • Number one, why do you want to be licensed?

  • Because if it's just to put it in your work email,

  • I wouldn't do that.

  • That's a lot of money and a lot of boring hours

  • about stuff you don't care about anymore

  • and probably isn't relevant to what you do anyway,

  • because you can get CP over farm tax returns, but you work

  • for a publicly traded electric utility and you work

  • in a regulatory environment and guess what?

  • You don't ever plan on filling out a schedule F ever.

  • And

  • So why do you want to be licensed and then you

  • assume the reciprocity stuff is a little tricky,

  • and I'll be willing to punt and I'm going to tell you to

  • call your state, like whatever state you want

  • to be licensed in, call them and talk to them about it.

  • So that way it...

  • Because ultimately they know, but hopefully I gave you

  • some things to think about.

  • Ryan says, "I'm currently eligible to take the CPA exam

  • so I'm in the market for a review course,"

  • Marketing alert!

  • "Can I pass the exam using your 10 Point Combo without

  • purchasing a review course from someone else?"

  • Yes.

  • You can.

  • NINJA is comprehensive enough to be used

  • as a complete course.

  • NINJA book, NINJA MCQ, are very thorough.

  • And then

  • NINJA offers stuff that other courses don't

  • offer in their base package like,

  • the audio, the notes, flashcards.

  • And it's flexible enough to be used

  • in conjunction with any course.

  • So a lot of people will buy their crazy expensive Porsche

  • and then buy the 10 Point Combo and use them together,

  • and

  • it works great.

  • But yes, you can use it to only study for the CPA exam.

  • There's someone in the forum,

  • and it's happening more and more,

  • and they

  • they passed using

  • only the book and MCQ and scored a 93 on auditing.

  • The results are probably not typical,

  • but it did happen.

  • Melissa writes in,

  • "Can you please clarify how your program works?

  • Is it designed to be a supplement or to be used

  • with another program like Becker?

  • Or can it be used as a standalone program?

  • I took the CPA exam many many years ago

  • when you'd go and sit for two days in a closed room.

  • Although I came close, I obviously did not pass,

  • and have since had three children.

  • I am exploring the possibility of trying again.

  • This has always been one of my goals.

  • I just need the courage to give it another try."

  • Melissa, the first thing I would do is read,

  • download my CPA Exam Survival Guide

  • and I talk a little bit about that.

  • And there's quite a few people in your boat who are

  • non-traditional candidates.

  • So they sat for it a long time ago,

  • in the paper and pencil days

  • and they want to give it another try.

  • Yes, like I just said,

  • NINJA materials are

  • they are comprehensive enough

  • and I think they're great to use as a standalone product.

  • Obviously I'm biased,

  • Of course, the bigger question is

  • does it match your learning style?

  • So I would download the NINJA demos and I would check out

  • maybe two or three other courses

  • some of the other crazy expensive courses,

  • I would check out their videos too.

  • Maybe you feel more comfortable.

  • See, I don't do

  • I don't do video lecturing right now so,

  • And I don't that I ever will, but

  • You might feel more comfortable with that.

  • So I would check out other courses' demos.

  • And you know what I would do?

  • I would go to the another71.com forum

  • in the upper right hand corner,

  • search for your review course that you're thinking about

  • and there's probably hundreds or thousands of posts

  • about that review course.

  • Because the form has been around since 2009

  • and there's like half a million posts in there, so...

  • Making it the number one and most visited

  • CPA exam related site on the planet. (laughs)

  • I'm not sure why I used that voice.

  • It was obnoxious.

  • Josh says, "Hey Jeff, I love all of your stuff

  • and I've been preparing tirelessly to get started

  • studying in your NINJA framework.

  • I understand, first comes Niva Concepts.

  • Okay, read lots of videos, and read Intense Notes

  • then the end is Nonstop Empty Qs.

  • Okay, but what's the timeline for the NIN?"

  • Okay, Niva Concepts, Intense Notes, and Nonestop Empty Q.

  • Probably a month.

  • So two weeks to get to your notes or your book,

  • week and a half to get through your multiple choice

  • questions and take notes,

  • and then

  • a week or so to rewrite

  • No

  • I did that wrong.

  • So yeah, probably a month.

  • So two weeks to get through your book, your videos,

  • whatever it may be, if you're using the 10 Point Combo,

  • two weeks to get through the NINJA book,

  • taking notes, and if you're watching your videos,

  • two weeks to get through your videos, give or take,

  • I mean, it could take you a week and a half.

  • It could take you a week.

  • But

  • and taking Intense Notes along the way

  • and then a week and half to two weeks

  • to get to your multiple choice questions,

  • taking Intense Notes, then you have

  • your crazy awesome set of notes

  • and then you rewrite them.

  • Spend a week doing that.

  • So

  • in your seven to eight week study

  • regimen for an exam,

  • N-I-N of the N-I-N-J-A for NINJA, takes about

  • takes a little bit over half of that.

  • Ahmed writes in, "My name is Ahmed and I really enjoy

  • your website and tweets.

  • I just started studying for

  • for auditing and I'm kind of indecisive when it comes to

  • A, using old materials and B, which materials I should use.

  • I'm currently using 2011 Becker."

  • That is a mistake.

  • I would not, okay

  • You could probably get away with using old BEC materials.

  • It's not a best practice, but you're probably not

  • going to hell either (laughs)

  • if you do it.

  • So if you have a 2014 BEC of whatever,

  • whatever course,

  • probably get away with BEC.

  • The rest of them, I wouldn't do it.

  • I would use July 2015 updates and later,

  • because the reason for that

  • is like, the Thasby is issuing like

  • so you have

  • Thasby

  • and the I-A-S-B,

  • and so

  • they're moving towards

  • convergence and making Thasby

  • less and less different,

  • making the Thasby standards of codification less and less

  • different than Ivers.

  • So

  • So

  • Anyway, I would

  • I would use July 2015 materials

  • or later.

  • So those 2011 materials, I don't know where you live,

  • but if you have a fireplace, or if you can have a bonfire,

  • I would take those materials and use it as great kindling

  • for your next bonfire or fireplace.

  • Here in Kansas, it's like negative two today, so

  • which is why I have a

  • t-shirt on. (laughs)

  • Okay.

  • So, subsequently, I started a fire.

  • Yes, you could.

  • Okay, so A, don't use old materials

  • and B, which materials you should use?

  • Again, I'm very biased.

  • I think NINJA materials are amazing, (chuckles)

  • but you might disagree, so check out the demos,

  • also go to the another71.com forum and search

  • for every review course you're considering.

  • You'll see people post

  • a lot of pros and some cons

  • about each course, probably.

  • Susan writes in, "I'm taking the audit part recently,

  • with the trending score,"

  • so she's using NINJA MCQ,

  • "of 72 or 73.

  • However, my actual grade on the exam

  • was a little below a 50.

  • Why is there such a big difference?

  • I've done tons of hours."

  • Well,

  • the trending score in NINJA MCQ is not perfect.

  • And it is a system that can be gamed easily.

  • And by simply just doing so many questions over

  • and over and over,

  • that you

  • that you memorize the answers

  • and are getting them right.

  • And so you know, you're trending towards a 72 or 73

  • is still a failing score, but, and so

  • but you know, you trend towards a 72 or 73.

  • Maybe you expected to get maybe a 70 or a

  • 65 to 75, somewhere in there?

  • Why at 50?

  • My guess is that you were starting to answer

  • to memorize answers.

  • And like for instance,

  • there have been people who have done thousands

  • and thousands and thousands of questions

  • in NINJA MCQ over one topic, over one exam session,

  • and had a 100% trending score, and failed.

  • And it's for that very reason.

  • So make sure that you

  • when you do...

  • Okay, so when you see a question and if you don't

  • know the answer but you're guessing

  • or you're memorizing the answer,

  • then you might want to use the question mark,

  • which marks it as a guess, which gives you the answer

  • but still marks it incorrect.

  • But I would watch out for memorizing your

  • your questions.

  • Because you're not learning the concepts,

  • you're memorizing the answers.

  • And so that is dangerous.

  • Your average score...

  • So if your trending score is like 80

  • and your average score is 65,

  • so your average score takes into account every

  • question you've done since the beginning.

  • Your trending score takes into account

  • the questions that are more recent,

  • and also takes into account the content

  • specification outline weights.

  • And so I would

  • I would

  • be weary of a low average score

  • if your trending score is high.

  • Final question.

  • Jafar says, "Hi Jeff, I've been out of school

  • for 10 years.

  • I forgot pretty much everything I learned.

  • Is CPA NINJA right for me?

  • For someone who wants to start from scratch again,

  • last summer I studied very hard for BEC using Becker

  • and got a 64.

  • Your honest response would be very much appreciated."

  • Well the question is,

  • is it comprehensive and complete enough to be used

  • as a standalone course?

  • Yes.

  • Is it right for you?

  • I hope so,

  • but again, you want to check out the demos

  • so you can go to another71.com and you'll see

  • the free demos.

  • It's actually $162.00 for the free materials.

  • And how I arrived at that was

  • to the price of the full combo and

  • each product has

  • eight chapters or eight section, give or take

  • and you get a free full chapter of each NINJA product,

  • for all four exams.

  • So

  • that's how I arrived at that math.

  • So, it's actually free materials that are

  • actually worth something.

  • If nothing else, add a point or two on exam day.

  • But check out the NINJA demos

  • and

  • they might not be right for you if you...

  • See, NINJA MCQ or NINJA book,

  • it was created so that you don't need a two

  • or three thousand dollar course to open the book

  • and tell you what's in the book,

  • and tell you what not to read and what to read.

  • Instead, if it's in there, you need to read it.

  • And you're smart enough.

  • You can read it yourself

  • and has everything that doesn't need to be in there,

  • stripped out, versus taking a book that's like a phone book

  • and paying a two thousand to three thousand dollar course

  • to tell you what you should not pay attention to.

  • So NINJA materials might be right for you.

  • Alright.

  • If you want to submit a question to the podcast,

  • go to another71.com, click on the upper right hand

  • corner to Ask Jeff

  • and I say this every quarter, and then a quarter later

  • I do my next podcast.

  • I swear I'm going to do it weekly.

  • I promise.

  • If you send in questions, I will have no choice

  • but to do that.

  • So submit your questions to Ask Jeff and it will

  • appear in a future edition of CPA Reviewed.

  • Hopefully, a very...

  • Hopefully it will happen very soon so that

  • the information for you is relevant and timely.

  • You can also hit me up on Facebook.

  • Facebook.com/another71

  • There's like 41 thousand of you now?

  • So that's pretty awesome.

  • Or, also the another71.com forum.

  • Thank you for listening, thank you for watching.

  • Thank you for putting up with my tangents

  • As always,

  • be good, take care,

  • and I will talk to you soon.

  • (heavy metal music)

(heavy metal music)

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A2 初級 美國腔

2016年註冊會計師考試變化及分數發佈時間表 (2016 CPA Exam Changes & Score Release Timeline)

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    陳虹如 發佈於 2021 年 01 月 14 日
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