CPAs and Beignets

Episode 10: Kicking It with Becky Hammond: Black Belts & Bullseyes

Society of Louisiana CPAs

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0:00 | 44:15

Every black belt knows mastery doesn't happen overnight. Becky Hammond has spent decades perfecting her craft—both as a governmental auditor and as an eight-time Taekwondo world champion. In this episode, we bow in to hear how discipline, precision and perseverance have helped Becky excel in every arena. Add in a passion for darts and a playlist that spans Etta James to Def Leppard, and you've got one unforgettable CPA whose interests are as dynamic as her career.

SPEAKER_00

This is CPAs and Beignets where numbers tell stories. We're serving up real conversations with CPAs about who they are, how they got here, and what lights them up out of the office. Welcome everyone to CPAs and Beignets where numbers tell stories. And what what episode are we on?

SPEAKER_04

I think number 10. That's the episode.

SPEAKER_00

Yeah, that's a number 10 on the story.

SPEAKER_04

Awesome.

SPEAKER_00

Um and I I want to thank our listeners and viewers. The feedback that y'all are giving us is amazing. Um, we've really enjoyed this journey so far, and y'all just inspires her to keep doing it. So thank you for all the comments and the love that you send our way. And um, good morning, Ann.

SPEAKER_04

Good morning, Ron.

SPEAKER_00

How are you?

SPEAKER_04

I am doing amazing. Thank you.

SPEAKER_00

I love it. And you're always amazing. You're just such a bright being happy.

SPEAKER_04

Thank you very much. I love what I do, so what can I say?

SPEAKER_00

Yeah, I'm gonna be stereotypical again. Very excited about today's guest.

SPEAKER_04

We are. I think we always have these uh amazing guests to share their their life, their life story and their CPA story, right?

SPEAKER_00

Absolutely, though the whole bit, which was the point of the podcast to begin with. The other CPA is who they are, you know, the trusted advisor role, then the access that we have to them, you know, from the societal standpoint. You know, not just really good people that do amazing things beyond the work we do with CPAs. So so thankful to have Becky Hammond with us here.

SPEAKER_02

Welcome, Becky. I'm thankful to be here.

SPEAKER_00

That I've known for a whole long time.

SPEAKER_02

Yes, and likewise.

SPEAKER_00

Um been through career changes and all the things, and I I just love being able to talk to you when I get to see you. We're only two floors apart now. I know. It's much easier now. Although I don't think I've actually seen you in the office until I'm on the move all the time. Um, you know, Becky comes to us as a phenomenal governmental accountant, um, auditor, which is the thing we get picked on a lot, right? And it's also the thing, it's the hot buttons, um, hot topic around. We don't have enough of them, which kind of started our whole licensure journey that we began two years ago. So really excited to hear about that. And then beyond that, you know, Becky's a CPA and yes.

SPEAKER_04

Uh how about let's start with that question.

SPEAKER_00

Yeah, let's do it. Let's do it.

SPEAKER_02

I'm a CPA and fill in the blank, Becky. Fill in the blank. Um, I am a CPA and a fifth degree black belt. Yes. And an eight-time world champion, and a certified instructor, and we'll just call it a darts enthusiast. Oh, I didn't even know that part.

SPEAKER_04

I know. Wait, we got some exciting things to learn about Becky.

SPEAKER_00

I'm gonna learn some more today.

SPEAKER_04

That's right. That's right.

SPEAKER_00

Um, so I, you know, we can just sum that up like badass. Beep. Yeah, we gotta beep that's right now. Or maybe not. I mean, it's just kind of all inclusive in there.

SPEAKER_04

No, it is. And and you know, and I've learned a lot about Becky, you know, a very eclectic, you know, likes it, you know, all around. So uh so let's talk a little bit more about her world champion. I think that's one of the most fascinating things that I've learned about uh Becky. So tell us a little bit about uh how you earned your world champion and your fifth degree black belt.

SPEAKER_02

Well, um, I got started in Taekwondo when I was like 29. Um my kid was having some trouble focusing at school, and his his kindergarten teacher said, you know, Miss Hammond, you know, have you considered karate for him that would really help maybe help him focus? And um that might be something that that would work well for him. So so we took that opportunity to to say, well, let's give it a try and and see how he does. And he took to it like glue. It was it was an amazing experience for him. So about 10 months after he started, they finally talked me into it that you know, parents trained free, and so it was kind of a no-brainer for me. And I was there all the time anyway. Um, and so I started training. Um, my three-year-old at the time, my three-year-old daughter started the day she turned three as well, like within we'd started within a week of each other. So it's kind of a family experience. And um, the more I was there, then it became, you know, my instructor said, Well, you're here anyway, why don't you help with the the classes? And and and me being the type of person I am, classic overachiever. I I said, Well, yeah, I need to be involved, you know. I want to make sure I know how to to help my kids through this. And and it was interesting and I found it fascinating. So um I started started teaching, getting on the floor with them, and and then my um my instructor started a formal certified instructor training program. We spent four years working through um to get all the way to certified instructor and third degree. Um, and when I tell you that was a journey in and of itself, because one of the things I I basically took the year before I made certified instructor and worked on humility. Like how to be more humble, you know, because my, you know, I've always been a good student, you know, straight A's in in high school, valedictorian, you know, student of the year, all these things. And so automatically my brain just goes to, well, well, I'm good at that, or I, you know, well, you're you're saying someone needs to improve. Well, I'm good, you know, and my brain always goes to that. And so it was a way for me to say, well, am I good? Is there a way that I can be better or I can approach this differently, or you know, or just be more humble about things and not automatically think that way? And you it really was hard because you're wired a certain way, you know. So changed my way of thinking and and try to just really humble myself more and and and work on that. And that, you know, that was the beginning of me coming to you to talk about speaking right in front of people.

SPEAKER_00

I didn't know that part of the story. Yeah, I didn't know I'm glad you brought that up. That was a really memorable conversation for me where we had a really nice discussion about you know your career and you sort of trying to find your way. And you you said, I really like governmental auditing. I said, We'll do that. Yeah. And you were like, Okay. Yeah. I was like, oh, actually, chase what you love. It's not weird. It's let's do that. It's the thing that that you're uh passionate about. So why not chase your passion? I didn't realize you were already on this other journey chasing a very passionate um, you know. Yeah.

SPEAKER_02

Well, and and I mean, I I I have extreme anxiety. You'd never know it, you know, now, but um, extreme anxiety. So having to put myself in front of even this small group of of people, you know, I mean, it was a little easier because you get to know them, there's a trust that's built, and but then I'd get a big class and I'd just freak out. And my instructor would sit back there and go, no, handle it. You got, you know, you gotta work through it. And like my ex-husband would try to help me and and he'd say, No, you know, get out of the way, let her deal with it. And it was an amazing experience to have to work through that because then I got really good at speaking in front of people, having to just come off the cuff. If I make a mistake, own it, move on. Right. And so then it became speaking in front of you know people at the LCPA events, and and then now it's 300 people, and and I just have to tell myself, well, Becky, probably know more than 95% of the people in the room. So just own it. Go with the flow. You know, just go with the flow. You're gonna be okay.

SPEAKER_01

And then it's your truth, yeah. It's your story, you know.

SPEAKER_00

Yeah, it's it's your journey and your appreciation of the profession. And um, certainly we all have the lifelong learning built into what we do with CPAs. I I think it's interesting. There's so many parallels between karate and CPA. I mean, you've got to be very disciplined, for instance, to the school part. You know, friends are doing other majors and they're able to go out a lot, and CPAs are studying because counting's difficult, right? You got to spend take the time to do it, and then the discipline it takes to recommit to staying in the school part and sitting for and passing the CPA exam. Many times you're out working and trying to figure out life. So that it tracks for sure. I I made it all the way to yellow belt. That's it. Uh the thing I've always learned way back in the day, it's the first belt. Like your white, I I think you get a yellow stripe and then you get a full yellow belt. Made it there. Own it this day. Own it. That's right. And you know, the the thing you learn is so much more than fighting. And it's actually the humility and the discipline that comes from avoiding the fight and the confidence that you have that you know that you can protect yourself, but that you shouldn't be out there starting trouble.

SPEAKER_04

Right. There's any and it's amazing that you bring that up because in my research as well, there's five tenets of taekwondo. And it does track uh being a CPA because those are like courtesy, integrity, perseverance, uh, self-control, and an indomitable spirit, which means the courage to stand up for what's right. So I read those tenets and just see so many parallels, you know, with the CPA profession. So how do you read into that?

SPEAKER_02

Oh, it's it's fundamental, you know. I mean, how can you be a trusted advisor if you don't have integrity? That's right. Right. I mean, you have to live by that.

SPEAKER_00

And taking care of people.

SPEAKER_02

Yeah, taking care of people and and and even that whole experience, you know, sometimes you have to do difficult things and just grit through it and bear through it. And you know, and that the taekwondo experience, you know, you get bruised up and it hurts, and but you keep pushing the same thing just mentally, sure. You know, in the profession, especially being a partner at a firm, you know, you've you've got to just kind of stuff it and move on, you know.

SPEAKER_04

And standing up for what's right. I mean, in in the especially in the audit world. I mean, if you see something that's not right, that you do have to speak up and and it's tough sometimes, right?

SPEAKER_02

Yeah, yeah, yeah. Because I mean, nobody nobody wants to get written up, you know, or get in trouble for things. But you know, but it's also about delivery and having that relationship already to say, okay, well, they trust me, they've hired me to do a job where, you know, we're gonna give a value-added service at the same time. Um, but when I come to you and tell you this isn't right and and we're gonna have a finding, you know, it's they know that you know that that that can be a difficult decision to even make to begin with, but you know, once it's it's made, it it ha it is what it is, you know. But how can we get past this, move on, you know, and be better after that too? So because it's not just about what went wrong, it's well, how can we make it right? Make it right, exactly.

SPEAKER_00

Uh it's it's always about especially that governmental audit piece. You know, there there's public dollars involved in that sometimes. And I I know the general public sometimes doesn't understand. Everybody cries for an audit when something goes wrong and it hits the paper, and people don't realize every single governmental entity is audited. And there are findings that you find, and it's your responsibility as an auditor to call that out and and to correct the wrongs and help help the client correct the wrongs. I you know that the inner strength and the discipline, um, we've talked some about that. I I think it's neat in the the CPA aspect of you know, kind of looking at it the other way from what karate did for you. It's the give back that you've you're teaching um karate and you're teaching um governmental auditing. And so it's not just Becky won and you've dealt with your fear and anxiety, you're giving it back to others, and that's the service part of the profession that that really just shines through. Um and we believe in all that so much we've actually um made the investment in supporting being a sponsor for some of the tournaments because I I think there's such a track between um we've talked about the karate piece and the the CPA journey piece. There are a whole lot of future CPAs that are in those dojos, right? And having a sensei, a trusted advisor type thing where they believe in that. And many of them are maybe discipline issues or a focus problem, what have you, and they find karate. And then we're hoping that you know they'll find CPA in their journey there. So we we try to go do unusual things. We're we're we're really all about the young people and trying to attract them to the profession. So we're we're going where they are, we're finding them where they are, and we're delivering that message. And I think it's such a great parallel. And kudos to you for helping us with that, too.

SPEAKER_04

Yes, yes, and and I was telling Ron this morning, I have a personal connection with Becky in that my nine and a half year old nephew Mason is a first-degree black belt. And he's he, I'm gonna say, you know, he's pretty amazing, you know, at what he does. So I wanna I wanna thank Becky for that. And and he's just one of many lives that have been touched, um, you know, through your instruction and uh just really just giving them all, you know, a really good sense of direction and some respect. I yeah, I'm just amazed at the how much respect that uh that they command and just good, good sports. And it is a sport, and it's very physical, so it's um it's amazing. So black to your your back, uh black to your back, black, back to your black belt. Um you brought it with you. Can you grab it? And you brought you brought an award, you brought some of your numb chucks because you're a world champ in um in what was it, in in weapons?

SPEAKER_02

Yeah, two-time combat weapon sparring of the world, right? Yeah, a world champ. Yeah, like eight-time world champion, yeah, and six times um creative and extreme weapons with the double nunchucks. I know.

SPEAKER_04

So that's that would be a number telling a story, and right now. Right, that's right. And there's uh an interesting inscription on that black belt. So if you can hold it up so the to the so everybody can see it. So read what it read what it says for us.

SPEAKER_02

Come not between the dragon and her wrath.

SPEAKER_03

Like right under that becky.

SPEAKER_04

I'm gonna say the great star right now. That's right. So definitely uh a badass, if I can say. And so and you and you like dragons, so so you did you have to have a lot of pride in in that achievement, right? Oh, absolutely. Absolutely.

SPEAKER_02

I mean, it's um it took me a little longer. I kind of took a break during COVID, you know, and then kind of battled back, gained, gained some weight, and then lost it, and just like rededicated and and really just pushed and and focused. And um, and but what was really special was my daughter and I um we wound uh testing at the same time, her for her fourth degree and me for my fifth degree, and we literally tested next to each other, like mat to mat at the same time, and earned our our last belts together. Um, so it was really neat. And then we actually both got tattoos with a drag a dragon, and mine has the star and her has the the four bars. That's neat. So it is neat. It was neat.

SPEAKER_00

Does it help y'all with conflict at home, knowing that you could really hurt each other? Like if it comes to it, like okay, you know, at the end of the day, I'm a dragon, you're a dragon.

SPEAKER_02

She's shorter than me, so I'm always like, you know, I can kick you in the head, right?

SPEAKER_04

Well, let's roll back a little bit because you know, Becky and I did have a chance to to talk before today. And uh, you know, you mentioned uh you you alluded to you know, growing up, and because I'm interesting to kind of get back to the how I became a CPA story. And so you were an over you mentioned you were an overachiever, student of the year. Um also you were quite involved in the ROTC.

SPEAKER_02

Oh more discipline. Yes. Yeah. So I was a battalion commander my senior year in ROTC. I was drum major for the band my junior year. Band geek, you said. Total, totally. Um, played like there was one point I did one um one music competition and played seven different instruments plus like two duets. Oberachiever, yes. Only seven. Only seven. How many are there? The band. Well, it was like three different kinds of saxophones and four four different types of clarinets. Yeah. With the reeds. I tried, I couldn't do the double reed. There's a lot of oboe players in the world. That and the bassoon. Um were but you know, I was borrowing the band's instruments and they were really old. And where do you get an oboe? It's not a big thing. Couldn't get a good sound quality out of them. I'll be on eBay soon. But I tried. I tried really hard. I was gonna do nine instruments.

unknown

Wow.

SPEAKER_04

But back to ROTC, your involvement in ROTC led to a scholarship.

SPEAKER_02

Yep. And so and I was gonna be a chemical engineer. All right. So I um went to Tulane, did my first year in chemical engineering, and then I did an internship at a chemical plant in my hometown of Bogaloosa. And um, and I just didn't I I actually helped assist one of the engineers with the project and I didn't like it. I said, What am I doing? This is not but I picked chemical engineering out of a book because it had a high like starting salary and sounded exciting to me. Yeah, the numbers were talking to me. So it was like So how did you get to accounting then? So that was, you know, definitely not difficult. I was at the time doing my parents' taxes for them, uh-huh, you know, and like just taught myself and you know, did some some taxes for them. I was like, I really like this. And then when they had owned a business, uh I was like between the ages of 12 and 15, I actually helped them put their inventory on this Pacchioli 2000 software and like did all their invoicing and like automated all their stuff. I didn't I had no idea that was even accounting. I didn't know that I was doing accounting, right? No idea. But you liked it. And I did their ordering, like the whole nine. I was just you know, I even did their typesetting for my dad's printing business. So amazing.

SPEAKER_04

But you like but you found that it was a skill that came naturally. Yeah, just gravitated towards it. And then so how did that make it to the next step in your education?

SPEAKER_02

So um I then just said, I'm gonna, I'm gonna move over into accounting. Um, but the army wouldn't let me go from a tier four career to a tier two career. It said you can't move down. And so I found the little clause that said I could get out without having to pay the money back. So I got out. I actually, interestingly enough, got a legislative scholarship the second year because of somebody that I I knew at the chemical plant. And then I had to pay the last two years myself, but um, but it was it was worth it.

SPEAKER_04

And so you went to where did you go to school for accounting?

SPEAKER_02

Tulane. You stayed at Tulane. I stayed at Tulane, got my degree, started, you know, at a a local firm.

SPEAKER_00

Curious about the the tier four, tier two thing. So military speak, engineering is considered a tier four career.

SPEAKER_02

And accounting was only a tier two at the time.

SPEAKER_00

And what's three? What's in between? So that's changed a lot. Yeah. And I we recently went through, Ann and I wrote letters to Congress about you know how they're classifying occupations and professions. That's right. And it really is tied to the maximum amount of government limits you can have to go to school. Right. But it really um was a fight because we did not want to be considered not a learned profession. And engineers were we were aligned there because it was doctors and and even nurses weren't considered, and it really had to do with the cost of education, but we didn't want to be labeled as such. So a lot of history had to do that.

SPEAKER_02

That changed my whole trajectory. Yeah, right.

SPEAKER_00

But so I mean, got out, yeah, and it meant so.

SPEAKER_02

Otherwise, I would have been in the army, served four years as an officer, like no.

SPEAKER_00

But the conviction of knowing I'm gonna chase what I love and what I want to do and the passion for it.

SPEAKER_02

Plus, I really didn't like being told what to do. Yeah, I understand that too.

SPEAKER_00

Well, wow, I mean kind of a full circle moment that's right for you to have that happen in your career, and we just had this battle, and we we did get them to change some wording so that it doesn't look so bad. Um, because in the future we did not want the profession, that goes for engineers and nurses as well, architects, um, to be considered lower tier. Yeah, that it's not as good of a career. I mean, nobody wants the label, so success is all around. That's right, happy story.

SPEAKER_04

So you graduate, right? And then and then what happens, and and let's talk about what happens after you graduated, and then how you soon got into the audit side of the city.

SPEAKER_02

So um I started I started with a local firm and um went on my well, I I did a few little tax returns, tax letters, because I thought, well, I kind of like ta I like the tax class better, right? So I thought I was gonna be a tax accountant. I was all about tax. So then they happened to put me on my first audit, which was a school board in my home parish. And when I tell you, I fell in love with school board, like accounting, governmental accounting, and single audits. And then I was just like I'm done with tax. We're doing audit. Like this is this is my jam.

SPEAKER_00

What kind of weird words they throw in there, right? Yeah.

SPEAKER_02

And um and the single audit piece of it just took off for me. Because I mean there's not a lot of people that appreciate it or enjoy it. And it's just it just resonated with me.

SPEAKER_00

So that was part of that conversation we had. Yeah. Yeah, we we need you to chase that passion. Yeah. You know. Yeah. And look at you now.

SPEAKER_02

And I mean, I did tons of other things, all kinds of different industries, but I kept coming back to the the government. Yeah.

SPEAKER_04

So now you're with Car Riggs, right? And talk about a little bit about what your role is there now.

SPEAKER_02

Um so basically 100% governmental accounting and auditing and consulting, um, which I really enjoy getting to do all the different facets of it. Um I have a whole team underneath me, um, which that's the best part, you know, is teaching the you know, the younger people underneath me how to think about these things in a way where they can learn for themselves and make these decisions for themselves. And because it's so important, you know, like you know, I could get hit by a bus tomorrow, you know, can they carry it on without me? And and you know, I'd like to be able to say, yeah, they they could keep it going, you know.

SPEAKER_00

Yeah, the aspects of the audit that are beyond the checklist. Yeah. Like how to do that.

SPEAKER_02

Yeah, and how to think, how to treat your clients, how to build those relationships, the the intangible things that go along with the profession that you know you don't necessarily learn in school, the the art of of how to sell, how to, you know, charge more fees and the clients smiling at you and happy about it, right? Because you've saved them a whole bunch of money. Right, because you're the right thing, because you've shown their your value versus making it feel like a commodity, and that's what we struggle with with auditing, obviously, is it's it's always a well, who can give it to me for the cheapest price? But not a commodity, it's just not, right?

SPEAKER_00

Yeah, I mean it's there's there's huge value beyond just the technical procedures that you have to perform.

SPEAKER_04

Yeah, and Beggie admits that she can be a tough mentor, right, to her team, but uh she also is a past women to watch award winner for her mentorship. So that what do you think is the best quality that you can impart on on your team? You know, may and and maybe related because I mean, again, we look back at those tenets of taekwondo, uh, and I you know, and I see still a lot of correlation there as you and as an instructor there, and then you as a mentor now.

SPEAKER_02

I I think it's the perseverance. Exactly. You know, just being able to keep pushing through. You're gonna have deadlines, you're gonna have things go wrong, expect it to go wrong and have a solution ready and and know you're gonna work through it and we're gonna work together as a team to get through it. Yeah that it, you know, nobody is out on an island by themselves. And I that's I think the thing that that I've learned the most in the process is how important that teamwork really is. You know, I used to struggle with delegation really bad. I would yeah, I still from time to time maybe keep too much myself and put too much pressure on myself, but I know where my breaking point is. I've done this for 25 years, I know how to handle that. But how do you, you know, like keep that other person from breaking?

SPEAKER_00

Longer to teach it than it is to do it requires patience. Yeah, yeah, yeah. It requires perseverance on your part.

SPEAKER_02

We're gonna get to the result, but I but learn how to delegate the right thing, right? Yeah, provide the right amount of supervision because you can't just set it and forget it, right? You know, like it it's all a careful, like that piece of puzzle.

SPEAKER_00

It's an investment, right? You're you're investing your time and your member stating.

SPEAKER_02

And sometimes it's a lot easier for me to just do it. Just do it, right? Right. But but how am I gonna be able to grow even further and get to do other exciting things if I'm not teaching other people what I know? Right. And then they're excited, you know. I mean, yeah, it's so funny because I actually have um several of my my team members, they they learn how to do these pension calculations that I've I've given classes on, right? And they get so excited when they can do the calculation on their own without me, you know, and and and I get excited for them. It's like it's almost like a test to see, well, you know, how how how much are you listening and and how much are you paying attention to be able to do this calculation because it's not easy. Not easy, yeah.

SPEAKER_04

So excitement for them and excitement for you. So you did, you know, it's like I did this right, you know, I did well teaching them.

SPEAKER_02

Yeah, well, and the the best teachers are the ones where the student is proud of themselves. Yes.

SPEAKER_03

Yeah.

SPEAKER_02

You know, like if they can give themselves credit instead of you credit, you've done your job.

SPEAKER_04

So they can get a black belt and you know, in in their uh in the audit side of it, right? Yeah, that's a fact.

SPEAKER_00

Yeah, it's um think about the the speaking piece, and it's beyond just technical. Uh you got seen, heard, recognized. I don't even remember how, but you wound up at a national conference. We were there together. I was attending, you were a speaker. Part I loved, we were at a restaurant, like Clearwater, Florida, and we're talking on the phone, and you're just kind of getting there. The flight was later, and I'm like, hey, come to the restaurant. So you rolled up in there with your suitcase to the restaurant, checking with the hotel, which was awesome. But your your topic, the subject matter was not governmental auditing. It was, and I don't remember exactly, but it had to do with order in your life and managing the chaos and this. I think it was about delegation, right? Delegation. Yes. And I think that I've had a long time. I've learned it the hard way, but and the great part about it is you know, you you teach, but then you force people, you encourage people, not force, to participate. And you got crickets when you ask a question, and I'm sitting there, I'm going, it's coming. And there were crickets, and she said, Run. So you have an example, and I did, and it was a it was a great moment, and it sort of unlocked uh people there. Then the rest of the room started talking, and it was a really neat moment that we got to share together. So that that was a whole lot of fun. Question Numbers telling stories. I'm I'm gonna pivot a little bit. How many times did you hit yourself in the head with those num chucks before you actually mastered it? So do you still do it?

SPEAKER_02

I have pictures um right before one of my world titles. The the the couple days leading up to, I have a big like black eye where I just walk myself. I mean, when I tell you that, and then um my traditional competition was the bow staff.

SPEAKER_01

Yeah.

SPEAKER_02

And so when you actually train the bow staff correctly with the the traditional form, you get bruises on your I had like just big bruises on my hips and my arms. And I mean, I used to go to the office and then be like, Becky, why are you up like bruised up? What's going on?

SPEAKER_00

The verbal emission is not really trying to intimidate the opponent, it hurts.

SPEAKER_02

Yeah, yeah. So, but I mean when you train at that level, you're gonna have a few bruises.

SPEAKER_00

So there's so many aspects to karate. I mean, there's there's certainly the protectionism. I know taekwondo is is really maybe described by heard as bone on bone. I mean the blocks are you're you're hitting bone to bone. Is that fair to say?

SPEAKER_02

And as opposed to some of the other well, taekwondo is actually more about I mean it's it's it's both hand and feet, but it's much more of a focus on the kicking side. You know, sure.

SPEAKER_00

Like in the case, but uh I know that the blocks aren't meant to just some of them aren't meant to just redirect the opponent, it's meant to hurt the opponent, right? So that's what I mentioned, and I've heard it described as bone on bone.

SPEAKER_02

Yeah, there's a lot more conversations.

SPEAKER_00

So there's there's the physical intensity of that part, and then there's this beauty that comes from Kata and Bo and Numchuk's, where there's just this beautiful fluidity, fluidity of the performance, and the you just really get into it and the passion. I've seen those performances, and I you know, yellow belts don't really do that. I did some of that, but it it's it's really an awesome experience for those that have done it. And to go to know a little bit about it and go see a tournament and see the best of the best do it, is I encourage everyone that has an opportunity to go see that.

SPEAKER_04

You know, I'm gonna pivot too because I'm gonna probably uh throw something out that you don't know as well. And so Becky's not just all audit or even taekwondo. She I'm gonna say loves to sing and she loves music and she plans her vacations. Oh yeah, we'll get to that too. And we'll and she but she plans her vacations around music. I don't know and one of the yeah, one of the bands that she uh is anxious to go, I think, try to travel to Las Vegas to see is Metallica. So so you have quite an eclectic uh feel for music. So talk about a little bit about that. I mean, we knew you came up a band geek, so we know that music was in your roots.

SPEAKER_00

I I don't think Metallica has an oboe in their setup. No, there's no oboe.

SPEAKER_02

But they they have done performances with orchestras.

SPEAKER_00

But they are in fact musicians. There you go. That hard-hitting thing.

SPEAKER_04

So Metallica, what do you like about Metallica? It just that energy and everything that you like.

SPEAKER_02

Yes, blind rage. Let's go. All of it, you know. I don't know. I just I love every facet of of almost every genre of music. I just love music, it just brings me a lot of joy. And and it's interesting because here I am living in New Orleans, went to Tulane, but I never really got to go experience the city or go, you know. So lately I've I've got this little bucket list, and I'm like going around the city trying to find like live music venues, and you know, like went to Three Muses on Frenchman and had dinner and just listening to you know the four-piece little jazz band scatting and um just taking it all in and enjoying it. Um, and actually, my my latest passion is um EDM electronic music. So like went to my first rave a couple of weeks ago. Okay. It was the Blade Rave. You remember the movie? You remember the movie Blade with the vampires? It was great. People were dressed up as vampires. So much so much to Becky Hamlin. We're talking about it.

SPEAKER_04

Okay, so there we go. Talk about the experience the eye-opening experience.

SPEAKER_00

Well, talk about your birthday. Is that what we're talking about? Last year.

SPEAKER_04

You mean the ball that you threw after my birthday? Let's do a plug. Legends and Ledgers Ball. Last year was our first annual, and our second annual's coming up in August.

SPEAKER_00

It happens to be on the same date because we moved it from Friday to Saturday to accommodate our A and our governmental.

SPEAKER_02

I think it's just because you wanted to have it on my birthday.

SPEAKER_00

I I wasn't gonna I don't want other people to feel bad because you get all the attention. But we're gonna celebrate your birthday again. That's right. I'm excited.

SPEAKER_02

It was really a good time.

SPEAKER_04

It really, really was. Yeah. But what the big surprise was late autumn.

SPEAKER_00

So she wound up on stage with the band, the Funky Monkeys.

SPEAKER_04

Amazing band.

SPEAKER_00

They're returning for a second year. Um, this year we have swag, so my bow tie, and we have regular ties. We we would love for everyone to purchase one. We have a new swag site that's coming up and running where you can buy one of those. And I fully expect you to be back on the stage with the band, although you might need to borrow one of their saxophones and play. But the most memorable part was you sang a certain song and knew all the lyrics, and it was it was an amazing performance. And I did not know the side of you. That's right.

SPEAKER_02

Um, the song was yeah, Baby Gob Back. Baby Got mixed a lot. Yes. Yes.

SPEAKER_00

So they have that at the rave? Do they play that? No, they did not play that at the rave. That's a whole different animal. It's more old school.

SPEAKER_02

That's right. But I would tell you, so the reason that I know all the lyrics is because my best friend in I think it was eighth grade wrote all the lyrics out for me so that I could, because she knew I had trouble like remembering. And I studied the lyrics, and then from then on, like once you once you pack it in the brain. It doesn't. It's kind of like the Korean national anthem. I can sing that. Wait, what? Yeah, and and so it's just in the brain now. It won't go. Yeah.

SPEAKER_04

And that's what started that song. It you know, there's some like just dialogue exchange, and it says, Hey Becky.

SPEAKER_02

Oh my god, Becky. Becky.

SPEAKER_00

That yeah. That's how it all started. So the funky monkeys are back. Yeah we fully expect you. We will celebrate your birthday, and there's some other surprises that we have noted. And no, you know, it's what we got to do, we didn't do it yet.

SPEAKER_04

Oh, yeah, go ahead.

SPEAKER_00

Yeah, have a shout-out to our sponsor, Spunner. General Ledger's tax seasoning. That's right. Um, get yours. It's gonna be on that new website. It will be, yes. Along with your bow tie. You have some of this? I do.

SPEAKER_04

It's really good. It is good. It is good.

SPEAKER_00

Thank you, General Ledger.

SPEAKER_04

Thank you, General Ledger. And so, besides, you know, music and oh, she also we mentioned singing.

SPEAKER_00

Yeah, what do you sing? What do you love to say?

SPEAKER_04

She she loves uh karaoke, and she's got her. We were going to go. That's right. Wait, this is it. And remember, she's gone to Vegas to listen to Metallica, but her go-to karaoke song is what? Edda James at last. So a a a little bit. That's right. That's right. She is. Yeah. That's got a whole vibe. That's uh that's right. Yeah. That's awesome. And so besides singing, you also, I guess, have a kind of newish passion for darts. It's actually not new. No, okay.

SPEAKER_02

No. So um I actually did league when I lived in Slide L back in like starting in 1997. Um played for like seven years and Katrina hit and then didn't pick it up again until like about three years ago.

SPEAKER_00

Muscle memory were still. Uh it took a little while, but um Yeah, we we need to go to the to the one of the fairs and throw the balloons and win the book. Oh yeah. So I can win a big thing. That's right. Yeah, we need boards for that. That's right.

SPEAKER_04

So what do you like? What is it about that part of that competition?

SPEAKER_02

Well, it's interesting because there's there's numbers involved, right? Like you have actually have to add up numbers. I think that's probably part of why I like it so much, you know. So you get good at, you know, well, what's triple seventeen fifty-one?

SPEAKER_00

And it's so I guess there's a strategy based on where your first dart lands. Yeah, yeah.

SPEAKER_02

A lot of it's strategy, a lot of it um watch what's going on around. Honestly, is um smack talk, and and that's good too, you know, like being sarcastic. And I like that part of the strength. So I'm sure you do that part very well.

SPEAKER_04

Right. And and so you you play competitively and you've won, right?

SPEAKER_02

Yeah, so I actually play on a uh league on Tuesday nights, which is fun. You get to meet all kinds of new people. It's actually an interesting way to network because there are actually a lot of attorneys and business people and that that play darts. So you know, travel and see different other teams at their home bars and do different things, and um, and actually uh in the summer of 2024 um won a a bronze cup championship with my team, which was awesome.

SPEAKER_00

So I don't know if it's a set or a match, or I'm sure all those words play in. How many darts do you throw in a around? Or I thought you throw one at a time, but it's yeah, you have three darts.

SPEAKER_02

So for each turn you you throw three darts.

SPEAKER_00

And if you bullseye the first one, is it really hard to fit the other two in the bullseye? Uh yeah. That's part of the strategy, right? So you gotta kinda it's doable.

SPEAKER_02

Yeah. And sometimes you throw the second one and and pop the first one out with the second one. And you lose that point. Oh, yeah. It has to stick.

SPEAKER_04

Interesting. Interesting. Interesting. Well, you know, I don't think we could uh not ask a question on AI uh in in this podcast. So can we do that? So, you know, wha how how does AI impact auditing and and what do you see as like the the future of auditing in general?

SPEAKER_02

So, you know, it's it's funny because um we've been trying to do training sessions you know, on AI for several years. And several of them have kind of been not great, like didn't kind of meet we thought we wanted people to hear about one thing and it gets presented and it didn't quite just it didn't quite hit the mark. Um and and part of that is because I think it's still evolving, and some of it is well, what is it? What do we do with it? How do we trust it? Right. And what I've found more recently is now you've got co-pilot integrated into the Microsoft Office suite, and I find I'm using it every day now, but it's a tool.

SPEAKER_00

And we have to be very careful doing the audit.

SPEAKER_02

Right, you know, it's and it can't do the audit, um, nor should it, because what we're finding is a lot of times you get a response out of AI, and man, it's convincing. It is absolutely completely wrong. I mean, I was actually one point where I looked up um the Louisiana Legislative Auditors audit law and um like the thresholds for an audit, and it was actually giving me draft language that never passed. Yeah, you know, and so you have to like check the link, check the references, or already be knowledgeable enough to know, well, that's not right. So I'll, you know, I'll type, well, you didn't consider this, or or that's wrong, you know, here's why. And it'll go, oh, thank you for pointing that out. You're so right. I and then it'll it'll it'll make excuses for itself for why it got it wrong. And then read me the right. Redo the whole thing, you know, a different way. So it really is about the prompt that you put in as to what you're gonna get out, and then you have to have the capability to understand and discern is this right or wrong. So I think as long as we're using it as a tool, yeah, it can it makes things a heck of a lot more efficient, but you've gotta go through the material yourself and and make sure that it's it's the right material.

SPEAKER_00

I mean, it it's one of the big differences we as humans have been taught, and the ego gets in the way sometimes, but I don't know is a valid answer. Like you really don't want to admit right, I I don't know, but I'll go find out. AI done do that, it doesn't know that.

SPEAKER_02

No.

SPEAKER_00

So it it's gotta give you an answer, and if it doesn't have one, it will make it up. Yeah. Right? Yeah. Do the best it can.

SPEAKER_02

It's become way more efficient than Googling because it gives you a link. It and it, you know.

SPEAKER_00

But do you really Google anymore? I don't because but I mean go right to my AI. If you go to Google and you type in a prompt or a question, you get sort of an AI, you get Google's AI response. It's like the first hit. So then you gotta go um through it.

SPEAKER_02

But even that, I like I like doing it in Copilot because then I can refer back to it. I can go search and say, Well, I looked this up just a few weeks ago. Now it can live right in a word document. Go find it again. Yeah.

SPEAKER_01

Good stuff.

SPEAKER_02

So so I I think we need to embrace it, but we need to embrace it the right way and learn how to use it for efficiency, right? But understand that there's a risk, there are risks that go along with that that we have to be cognizant of.

SPEAKER_00

For sure.

SPEAKER_04

Well, uh anything else you'd like to ask this, our esteemed guest?

SPEAKER_00

Um, I I guess, you know, we're we're getting at time. That's right. Right? That's right. I I think we we need we have to ask the beignet question. That's right. Do you have a beignet story? Do you have a favorite story?

SPEAKER_04

Oh, there we go. There we go. That's great. That's great. Okay, beignet beignet question.

SPEAKER_00

So shout out to Washington Parish. I forgot you were from Bogalusa. Now you're in New Orleans. So I wow. Um, I journeyed with you. You know, shout out to the Florida parishes in general, you know, St. Tamity Parish is where I'm from. So, but you know, you found beignets in New Orleans. Do you have a beignet story at all? Um there after the raves. I mean, come on. No.

SPEAKER_02

I would say the only thing is um I I forgot I ate beignets again like two years ago. Because I've been, you know, like trying, I went on the you know, the whole diet thing. So those are like taboo. Can't can't eat that. Like I look at that and gain 10 pounds, right? So so I like I went to eat them again and totally forgot that you don't need to breathe in when they're right here by your and you know, instantly just snuffed up all the powdered sugar. Off in attack. Their whole face is covered in white.

SPEAKER_00

So well, I'll tell you.

SPEAKER_04

That's right. It is that time. It is at that time. And don't breathe in. That's right.

SPEAKER_00

I'm glad you reminded Ann and I of that as well.

SPEAKER_04

So take one for our uh ending toast. Yep. And uh, so you like a lot of sugar, a little sugar. Um, what do you think? A napkin holder. And I got and I yeah, because I got black paint, uh, black pants on. I'm gonna put this over my my pants so I don't make a mess. So a lot of sugar, little sugar. When you do eat them. Me too.

SPEAKER_00

Well, Becky Hammond.

SPEAKER_04

Becky Hammond, world time champ, world champ, right?

SPEAKER_00

Multiple times. We can't wait to celebrate your birthday. And thank you for being an Austin. Appreciate you. That's right.

SPEAKER_04

Cheers to you. Yes. Thanks for joining us. Oh yeah, that's built on you. I know, I know.

SPEAKER_03

Mm mm mm mm mm-hmm