In episode 11 of “2 CPAs & The Mic,” Jeff Frable and Sara Mays sit down with ORU’s Athletic Director Tim Johnson to discuss how the introduction of NIL (Name, Image & Likeness) is changing the landscape of college athletics. Initially designed as a way for athletes to receive fair compensation, NIL has quickly evolved into what many now view as a form of “pay for play.” This shift was driven by key legal cases such as the O’Bannon and Alston cases, and most recently, the House settlement, which introduced revenue sharing and allowed universities to manage NIL activities directly. Over the past few years, the scene has changed dramatically—from athletes receiving modest educational stipends to some now securing million-dollar deals. The new system has raised concerns, particularly for mid-major programs like ORU, which struggle to compete with the financial power of larger conferences. Additionally, young athletes often lack financial literacy, and the combination of NIL and the transfer portal has created a “free agency” atmosphere in college sports. Tim shares how ORU is adapting to these changes by creating educational programs to help student-athletes navigate NIL opportunities responsibly, teaching them financial literacy and tax implications. Despite the rapid changes and uncertainties, Johnson remains focused on preserving the true value of collegiate athletics—providing opportunities for education and personal development that extend far beyond financial compensation.

Borders become blurred in our connected world and small businesses can easily find themselves with international tax obligations without realizing it. Our digital-first economy has dramatically increased international exposure through online sales platforms, payment processors, and remote workforce arrangements. In episode 10 of “2 CPAs & The Mic,” hosts Jeff Frable and Sara Mays are joined by fellow CCK partner Kaitlin Flinn to discuss how businesses can navigate international tax requirements including: foreign bank account reporting requirements (FBARs), tax treaty benefits, and compliance pitfalls. This insightful discussion provides practical guidance for identifying international tax obligations and working with qualified professionals to ensure compliance while avoiding substantial penalties.

In episode 9 of “2 CPAs & The Mic,” hosts Jeff Frable and Sara Mays welcome fellow partner Kyna Leyva to discuss the reality of navigating a thriving family life and robust career. Kyna shares candid insights about how "work-life balance" is a misleading concept and how to think about "harmonizing" your whole life instead, the importance of setting realistic expectations and giving grace to yourself, how to be fully present whether at work or with family and the value of finding mentors who are a few steps ahead in your journey. Kyna emphasizes that no one "does it all" - sharing honest stories about 4:30am wake-ups, messy houses, and the importance of communication with both family and colleagues. This episode offers wisdom for parents at any stage as well as professionals seeking to integrate their personal and work lives more effectively.