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.

From college basketball to $70 million development deals, Matt Mardis has seen and done it all in the world of commercial real estate.

In this enlightening and entertaining episode of 2 CPAs & The Mic, Jeff and Sara sit down with the seasoned broker and developer to explore the inner workings of CRE—from land acquisition and vertical planning to investor relationships and emerging trends. Matt unpacks the four core “food groups” of commercial real estate (retail, industrial, multifamily, and office), discusses the Tulsa market’s unique growth story, and explains why site selection is both science, art, and relationships.

You will learn how capital, timing, and vision all converge to turn dirt into value, why Class A properties dominate the post-COVID era, and what’s driving national migration into Oklahoma. Whether you’re a real estate novice or an aspiring investor, this conversation delivers rich perspective with a side of real-world advice.

In episode 7 of "2 CPAs & The Mic," partners Jeff Frable and Sara Mays welcome Victoria Guerre, Director of Human Resources at CCK Strategies, for a candid and contemporary look at how HR is evolving in today's workplace.

Victoria shares stories and insights that redefine what Human Resources means in a post-pandemic, multi-generational business world. The discussion dives into everything from remote work and hybrid flexibility to generational motivation, the importance of personal branding, and how culture and expectations are being rewritten.

Whether you're a business owner, HR professional, or team member looking to understand the evolving dynamics of work, this conversation offers insights that are equal parts practical and inspiring.

Doing your own taxes may seem like a smart way to save money—but it could be costing you more than you think. In episode 6 of “Two CPAs & the Mic,” hosts Jeff Frable and Sara Mays sit down with Jordan Tudor to unpack the hidden costs of DIY tax prep, from missed deductions and penalties to costly setup mistakes for new businesses. We also share examples of how working with a CPA actually pays for itself in peace of mind and long-term savings. If you're on the fence, this episode may be the nudge you need.

When rates rise, stress follows - and for small business owners, that can spell trouble. So, who's in your corner when things get tough?

In this episode, Jeff and Sara sit down with Sean Kouplen, CEO and Chairman of Regent Bank, to unpack what rising interest rates, inflation, and regulatory shifts mean for small businesses - and why the relationship you have with your bank could make or break you in uncertain times.

From navigating post-COVID economic realities to building a culture where people feel loved (yes, even at a bank), Sean shares the mindset, systems, and core values that drive one of the region's most distinctive financial institutions.

If you're a business owner, banker, or CPA looking for more than just transactional advice, this episode is for you.

In this episode, Jeff and Sara sit down with CCK partner Aaron Spoon to discuss the real concerns facing business decision-makers. They cover a range of topics, including rising interest rates, workforce challenges, estate planning, and bonus depreciation. The conversation explores how leading business owners are navigating uncertainty and making decisions calmly, emphasizing that taxes should not be the primary reason for any strategic move.

Whether you’re leading a company or advising one, this open and honest discussion offers practical insights on how to remain grounded, adaptable, and focused on what truly matters.