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ALD NewsCPE MonitorEnforcement NewsletterEthics MattersState Board Reports- Full Issue: Fall 2024
- Pathway & UAA Exposure Draft Deadlines Approaching
- 117th Annual Meeting: Innovate. Collaborate. Succeed.
- Past Chair’s Memo
- NASBA Welcomes Wendy Garvin, Conrad Preps for Retirement
- Lodden, Burkes and Johnson Honored
- 2024-25 Chair’s Memo
- 2020-2023 CPA Exam Statistics Now Available
- Full Issue: Summer 2024
- Regulation and Oversight Matter
- U.S. CPA Exam Expands to Philippines
- BAP and AAA 2024 Annual Meetings
- Professional Licensure Task Force Work Continues
- NASBA Awards 2024 Accounting Education Research Grants
- Dustin Welcomes New Leadership Team
- 2024 NASBA Regional Meeting Highlights
- President’s Memo: First,Principles
- Nominating Committee Announces Slate
- Full Issue: Spring 2024
- Introducing the Viable Leadership Podcast
- Don’t Miss NASBA’s Regional Meetings
- Legislative Updates
- Celebrating Accountants & The CPA Exam
- CPAES Welcomes Maryland
- Music City Hosts ED-Legal
- SEC Hosts Alternative Practices Webinar
- Let the Nominations Begin!
- President’s Memo: New Beginnings – Part 2
- NASBA Congratulates Dustin & Neilon
- Full Issue: Winter 2024
- Streamlining the License Renewal Process Through CPE Reciprocity
- Professional Licensure Task Force Hosts Webinar, Seeks Comment by March 31
- President’s Memo: New Beginnings
- National CEO Search in Motion
- NASBA Tests CPA Evolution Ecosystem
- NASBA CPE Audit Service Reaches 15
- DOL Audit Report Signals Deficiencies
- CPA Evolution is Here!
- Countdown to Grant Proposal Deadline
- Board Approves UAA Model Rules Amendments
- Full Issue: Fall 2023
- UAA Committee Seeks Comments on Model Rules
- Professional Licensure Task Force Established
- Past Chair Memo: The Infinite Game Spirit!
- National Pipeline Advisory Group Goals Progress
- Long, Dickerson and Absec Honored
- Is Your Board RIPE?
- How Generative AI is Changing Workflows: Insights from Paul Z
- Chair’s Memo: New Beginnings
- Bishop Announces Retirement – National Search for Successor Launched
- 116th Annual Meeting Convenes in New York, NY
- Full Issue: Summer 2023
- Students Explore Uncommon Leadership for Uncommon Times
- CPAES System Migration
- Coming Soon: The Experience, Earn and Learn Program (ELE)
- Alfonzo Alexander Named Chair of PhD Project and Nashville Public Education Foundation
- AICPA Issues Letter to Department of Homeland Security on STEM
- Meet Jimmy Chilimigras
- NASBA Members Convene for Regional Meetings
- President’s Memo: “You are not listening!”
- NASBA Announces 2023 Accounting Education Research Grant Recipients
- 2023 Nominating Committee Announces Slate
- Full Issue: Spring 2023
- 2023 CPT Golf Classic
- UAA Model Rule 5-7: The 18 to 30 Shift
- President’s Memo: The 150 Legacy
- Nathan Garrett: A Trailblazer of the Profession
- NASBA Seeks Qualified Leaders
- Call for Awards Nominations Now Open
- Access to ARPL Advocacy Tools
- FAF Addresses Due-Process Compliance with FASB and GASB
- Ed Barnicott Remembered
- Caldwell Selected as Vice Chair Nominee
- Full Issue: Winter 2023
- Comments on UAA Model Rules Due April 17
- Swing for the CPT
- Senators Call for PCAOB to Tighten Regulation on Crypto Audits
- Executive Directors and Legal Counsel Conferences
- Science, Technology, Engineering and Mathematics: NASBA Supports Accounting STEM Pursuit Act Federal Legislation
- President’s Memo: Diplomacy
- CPE Standards March 31 Deadline Approaching
- CPAES Reaches 35!
- Arkansas Exam Registrations on the Rise
- AICPA Unveils Redesigned CPA Exam Blueprints
- Full Issue: Fall 2022
- Past Chair’s Memo: Rebound
- SEC Recommends FASB Improvements
- National Registry Sponsors Come Together for Annual Summit
- Chair’s Memo: The Infinite Game…
- PwC Launches Work for Credit Program for Aspiring Accountants
- NASBA, AICPA Seek Public Comment on Proposed CPE Provider Standards Revisions
- NASBA Honors Burkett, Dailey and Bowers
- Advancing ARPL
- 115th Annual Meeting: A Time of Rebound
- Full Issue: Summer 2022
- President’s Memo: Unwinding
- BOD Calls for Vote on Bylaws Changes
- 2022 Nominating Committee Announces Slate
- Jack Dailey Remembered (1951-2022)
- CPT Establishes 50th StudentCPT Chapter
- AICPA Issues Letter to Dept of Homeland Security on STEM
- Accounting Education Research Grants Awarded
- 51 Boards Represented at Regionals
- 115th NASBA Annual Meeting Heads to San Diego
- Full Issue: Spring 2022
- Rubin Appointed to New PCAOB Advisory Group
- President’s Memo: Re-Thinking the Future
- New Definition of Public Interest Entities by IESBA
- The Link Between COVID Relief Funds and Required Audits
- ED-Legal Resumes In-Person!
- Committee Interest Receives Record Response
- NASBA Selects 2022-23 Vice Chair Nominee
- NASBA Awards Call for Nominations Open Through June 30
- Legislative Updates: Don’t Assume – Constantly Educate and Reinforce!
- NASBA/AICPA IQAB Signs MRA with CPA Ireland
- Full Issue: Winter 2022
- Diversity, Equity and Inclusion in Licensure
- Private Equity Investing in Public Accounting
- President’s Memo: Time to Unwind
- Noble Named to CPT Board
- NASBA Welcomes NABA Leadership to Nashville Headquarters
- Last Call for Research Proposals
- Happy Retirement, Bob Brooks!
- Tune in to the Education Committee Webinar
- ED/Legal Conferences Convene in April
- CPE Standards Working Group Seeks Input
- CPE Audit Service Enhancement Completed
- Coalition Urges IRS to Issue Taxpayer Relief Amid Pandemic
- Calling NASBA Members to Serve
- Bishop Receives Top 100 Honors
- Full Issue: Fall 2021
- New PCAOB Appointments
- Rebooting and Returning to Basics
- National Registry eSummit Explores Waves of Change, Oceans of Opportunity
- NASBA Committee Interest Draws Record Response
- Innovations in Ernst & Young Global Limited (EY) Internship and Education Program
- Harris, Ross and Ley Receive Honors
- Grant to Fund Pipeline Focused Research
- Gearing Up for 2022 Sessions
- Carlos Barrera Memo – Onward & Upward as We Persevere!
- Candidate Performance Book Publication Paused
- 114th Annual Meeting Attracts Over 500
- Full Issue: Summer 2021
- Oregon Supreme Court Considers New Licensure Path for Lawyers
- Proposed Tax Preparer Legislation
- NASBA Board Resumes In-person Meetings
- Virtual Regional Meeting Draws Record Attendance
- Dailey Receives NJCPA Lifetime Leader Award
- Nominating Committee Announces Slate
- 2021 Grant Recipient Announced
- 114th Annual Meeting — In-Person or Virtual?
- NASBA Supports Accounting STEM Pursuit Act Federal Legislation
- President’s Memo: The Good, The Bad and The Ugly
- BOD Calls for Vote on Bylaws Changes
- CPA Exam Practice Analysis Solicits Feedback Through September 7
- Full Issue: Spring 2021
- First Nonlawyer Owned Law Firm Opens in Utah
- Awards Committee Welcomes Nominations Through June 30
- Guam Test Center Receives Safe Travels Certification
- Legislative Briefs
- Dickerson Honored by Virginia Society of CPAs
- NOCLAR Exposure Draft: NASBA Wants to Hear from Boards
- NASBA to Host June Virtual Regional Meeting
- President’s Memo: Groundhog Day
- Candidates Sought for Nominating Committee & NASBA Board
- June Model CPA Curriculum Launch Announced
- NASBA Selects 2021-2022 Vice Chair Nominee
- Full Issue: Winter 2021
- President’s Memo: A Dumpster Fire
- Parting Thoughts
- Board Names Perry to CPT
- NASBA 2020-2021 Committee Chair Roster
- CPA Evolution Task Forces at Work
- Meeting Planning Underway
- Sidestepping the Bar Exam
- Remembering Senator Sarbanes
- 54 Jurisdictions in ALD
- Increased Focus on Sustainability Standards
- NOCLAR Exposure Drafts in February
- ACAUS Joins CAW Network
- NASBA Responds to IAASB Paper
- CPA Overseas Testing Praised by USTR
- COVID Colors Baruch/CPT Conference
- Stirred, Not Shaken
- Call for Research
- Full Issue: Fall 2020
- 464 at 1st Virtual Annual Meeting
- Education Rules Amended
- CPA Evolution and Educators
- NASBA Responses
- President’s Memo: The New Normal
- Evolution’s Impact on Minority Students
- COVID and Professional Challenges
- Encouraging More Black CPAs
- Chair’s Memo: Resilience and Collaboration
- 2020 Award Winners Honored
- Bipartisan Support for Board Protection
- Chair’s Memo: There Is Nothing Bad….
- 2019 Candidate Statistics Published
- Architects Offer Remote Test
- Registry Summit: Make Webinars Fun
- PCAOB Agendas Questioned
- Full Issue: Summer 2020
- BOD Calls for Vote on Bylaws Changes
- President’s Memo: The End is Near
- Model Rules Out for Comment
- Nominating Committee Announces Slate
- 2020-22 Nominating Committee Selection
- First Virtual Regional Meetings
- CPA Evolution Praised at Regionals
- Pandemic Ups Cyber Threats
- COVID-19’s Impact on Boards
- 2020 NASBA Research Grants
- What About Remote Proctoring?
- AICPA Launching .CPA Domain Name
- Continuous Testing Arrives!
- Communications Committee Hosts Webinar
- NY Says Free File Program Exploited
- Monitoring Group Redesigns Standard-Setting
- Full Issue: May Q2 2020
- President’s Memo: I Love NY
- The New Normal: NASBA Communicates Early and Often to Keep Members Informed
- 2020 First Virtual Regionals
- Tacking on to COVID-19
- Global Study of Profession Concluded
- ARPL Makes a Difference
- Volunteer for 2020-21 Committees
- NASBA Responds to BOE and PCAOB
- Matching Mission with Activities
- Mike Fritz Vice Chair Nominee
- Flexibility Aided NASBA’s Transition
- Deadlines and Requirements Changed
- ED/Legal Conferences Go Virtual
- Board Approves Rules for Comment
- Full Issue: March 2020
- Regional Calls Held in February
- President’s Memo: Challenges and Impact
- Update on CPA Evolution Initiative
- NASBA Responds to SEC and PEEC
- Changes Beyond Auditors’ Control
- Calling Future NASBA Leaders
- NASBA Meetings and Absentee Ballots
- Ruschak New PhD Project President
- Full Issue: February 2020
- CPA Testing in Europe
- President’s Memo: International Impact on NASBA
- NASBA BOD Opposes Staff Augmentation
- CPA Evolution Initiative Continues
- PCAOB Weighs Quality Control Measures
- Vaudt to Leave GASB
- New Legislative Tracking Aid
- Interested in Being Vice Chair?
- Full Issue: January 2020
- CPA Evolution Update
- President’s Memo: 2020 is Going to Be a Busy Year!
- IL Requires Harassment CPE
- Invitation to Comment on Exam Released
- New FASB Appointments
- TX Board Answers Regulation Limitation
- IFAC Backs Whistleblower Protection
- Full Issue: December 2019
- Considering the Core Plus Model
- President’s Memo: Looking Back at 2019
- DC and PR Scheduled for CPE Audit Service
- PCAOB Chair Addresses CPT/Baruch Conference
- Study on Negative Impact of ICMW
- GAO Urges Written Procedures for SEC Reports
- Full Issue: November 2019
- BOD Elects Dailey Director-At-Large
- Chair’s Memo: Stay Open
- Tish and Reeb Unveil New Model
- Bishop Says NASBA is Strong
- BOD Approves Peer Review Rules, MRA and CPE Standards
- Trends Show CPA Gap Widens
- 2019-20 Committee Chair Roster
- Berkovich Offers Blindspot Guidance
- Dancey: Ethics is Profession’s Key
- 7/1/20 Target for Continuous Testing
- Hood Endorses Technical Skills Plus
- Awards to Daggett, Corley and Weinshel
- Boards See Increase in Diversity
- PCAOB Still Studying Use of Technology
- Full Issue: October 2019
- House Passes PCAOB Whistleblower Bill
- 2018 Candidate Statistics Out
- Chair’s Memo: CPA Evolution
- IRS Checking on Good Standing
- CPE Summit Calls for Acceleration
- SEC Says PwC Violated Independence
- IFAC Paper on Multidisciplinary Firms
- Full Issue: September 2019
- Diversity of Accounting Students Up
- President’s Memo: Persistence with Perseverance and Tenacity
- ARPL Gets Professional Message Out
- AAA Considers Transformative Technology
- Panel Takes Over from IAESB
- Accountants in Hong Kong
- FRC Planning for Brexit
- Annual Meeting Coming Attractions
- Full Issue: August 2019
- NASBA Board Weighs Evolution
- President’s Memo: Changing Demographics
- Joint NOCLAR Task Force Meets
- IQAB Talks with ICAEW and SAICA
- UK Accountants Face Brexit and ARGA
- ARPL Creates Unified Voice
- Congressman Conaway Will Not Run
- Plan to be at the Annual in Boston
- Glimpse at Regional Meetings
- Full Issue: July 2019
- President’s Memo: It Was Only CPE
- Regionals Ponder CPA Evolution
- 2019-21 Nominating Committee Selection
- Gen Z Speaks at Regionals
- Driving a Different Narrative
- Useful Research Reported
- Staying Abreast of Data Protection
- Slow Start on Crypto Tax
- CICPA, IMCP, AICPA and NASBA Meet
- Change Comes to Exam Quarterly
- IESBA Thanks NASBA
- Full Issue: June 2019
- Presidents Memo: The NASBA Summer
- Practice Analysis Begins
- CPE Provider Standards Proposed
- State Board Representatives Chosen
- Fewer IRS Audits in FY 2018
- IAESB Addresses Future Competencies
- PCAOB’s Hamm Sees Cyber Risk
- Full Issue: May 2019
- President’s Memo: Photos on the Wall – Revisited
- Carlos Barrera Vice Chair Nominee
- CPE Audit Service Launched
- Continuous Testing Rule Adopted
- Hansen Named Chair of CAG
- 2019 Research Grants Awarded
- CAQ and FAF Leadership Changes
- 2018 SEC & PCAOB Enforcement
- CMA Report on UK Audit Released
- Full Issue: April 2019
- President’s Memo: Elusive Word
- Executive Directors and Societies Meet
- Anticipating CPA Evolution
- Getting Ready for 2019 Practice Analysis
- Time to Sign Up for Committees
- Investment in Testing Centers Continues
- 9 States Use CPT Course
- Removing Good Moral Character
- Building Support for CPAs
- Full Issue – March 2019
- President’s Memo: Substantial vs. Radical
- Staff Augmentation ED Raises Concerns
- Regional Calls Held
- NOCLAR Task Force Named
- SEC Settles with Deloitte Japan
- Revisions to 3 Sections of Exam
- IAASB Focuses on Professional Skepticism
- Few Bitcoin Tax Returns
- 2019 Legislation in Motion
- Full Issue – February 2019
- IAESB Looks to Outputs for CPE
- President’s Memo: This Threat is Real
- Call for Vice Chair Nominations
- NASBA 2019 Awards
- Overview of AI from FRC
- PCAOB Makes KPMG Criticisms Public
- Super Bowl Ad for Live CPA
- Education Committee Invites Research
- NASBA Restructuring to Outsource IT
- Full Issue – January 2019
- The PhD Project’s Accomplishments
- President’s Memo: 2019 – Meeting the Challenge of Change
- China Info Access Problem Continues
- SEC Studying Quarterly Reports
- PCAOB Okays Estimate and Specialist Requirements
- UK Profession Scrutinized
- Full Issue – December 2018
- International Agreement Update
- Ohio Accepts Digital Currency for Taxes
- President’s Memo: One Heck of a Year!
- There Will Be Specialists
- 2018 World Congress Held
- Comments Awaited on Model Rules
- NASBA Meets with PCAOB
- Full Issue – November 2018
- Promoting Education Reform
- PCAOB’s Kaiser Addresses Meeting
- David Costello Steps Down From CPT
- UAA vs. Anti-Regulation Forces
- Exam Regularly Changing
- FTC Focused on Promoting Competition
- Awards to Hansen, Parsons and Somers
- Engaging in Evolution of the Profession
- Hacked and To Be Hacked
- Looking for an Organic Solution
- Covey Champions Power of Trust
- Full Issue – October 2018
- Bishop Speaks with CAANZ Leaders
- FTC Report Showcases CPA Mobility
- Chair’s Memo: Tomorrow Is Still Promised
- Registry Summit Calls for Growth Mindset
- President Bishop Meets Irish Regulator
- IESBA Chair Meets UAA Committee
- Full Issue – September 2018
- Integrating Tomorrow’s Technology
- President’s Memo: Take a Big Swing at It!
- Attend Annual in Arizona
- IFAC Responds to Monitoring Group
- More International Testing Sites for CPA
- NASBA Comments on PCAOB Plan
- 2017 Candidate Statistics Out
- Full Issue – August 2018
- President’s Memo: The NASBA Family
- Wade A. Jewell Heads AEQUO
- G20 Receives Report on Crypto Assets
- NASBA Comments
- UK Profession Facing Criticism
- Conaway Introduces HR 6515
- Auditing Standards Board in Nashville
- Sticking with Two Regionals
- Full Issue – July 2018
- Start Teaching Accounting Sooner
- Sexual Harassment and Boards
- Noel Allen Highlights Cases
- Ethics Projects in Process
- MRA Format Demands Details
- Expecting Cryptocurrency Issues
- NASBA, NABA and ALPFA
- AICPA Clarifies AICPA for Boards
- Opening the Exam Windows
- President’s Memo: “That Dog Ain’t Gonna Hunt!”
- Is Additional Experience Needed?
- 2018-20 Nominating Committee Selection
- Nominating Committee Announces Slate
- Boards Support Change
- Full Issue – June 2018
- FRC Issues Thematic Review
- President’s Memo: Transparency and the Elephant in the Room
- Accounting Association Scam
- One or Two Regional Meetings?
- Changes at PCAOB
- Boards Consider Technology Pathway
- Full Issue – May 2018
- CPAES Keeps Growing
- FRC Increases Fines
- Transparency vs. Persuasion
- Monitoring Group’s Premises Questioned
- New Accounting Accreditation Standards
- MRA with CPA Australia Approved
- Laurie Tish Vice Chair Nominee
- Full Issue – April 2018
- VA Lets Loan Defaulters Keep Earning
- NASBA Committees and Nominees
- GAO Releases AI Forum Report
- Ethical Leadership Questions
- ECI Finds More Pressure to Compromise
- Court Upholds Right to Accounting Expert
- Legal Counsel Hear About Blockchain
- 2018 Regional Meetings
- President’s Memo: An Open Mind
- Canada’s Dancey IFAC CEO-Designate
- AE Needs Board Approval
- Nebraska LB 299 Not Dead
- Prometric Promises More Centers
- EDs Learn About Tech Pathway
- Full Issue – March 2018
- Regional Call Highlights
- President’s Memo: A Big Thanks
- Purple Book and Tax Preparers
- Accreditation Standards in Process
- Report to SEC for Whistleblower Protection
- MRA with ICAS Signed
- Full Issue – February 2018
- Data Analytics Added to CIA Exam
- WA State Considers BC Mobility
- President’s Memo: Diversity Action
- Board Questions to AICPA
- New Gateway in Place March 5
- Katrina Salazar Pacific Director
- IESBA Forms Tech Task Force
- 8th Edition of UAA and Model Rules Out
- Full Issue – January 2018
- CPAs Do Not Braid Hair!
- President’s Memo: In 2018: Bots, Cognitive API, AAI and Machine Learning
- IESBA Asks About Fees
- Monitoring Group Collecting Input
- New Faces at PCAOB
- NASBA at PCAOB International Meeting
- Ray Johnson Chairs IAESB CAG
- Full Issue – December 2017
- School Debts and Licenses
- New Format for MRA Renewals
- President’s Memo: Ten Years and Counting
- Baruch/CPT Speakers View Data Analytics
- RITF Gathers Questions from Boards
- The PhD Project in Action
- NASBA Calls for Taking Responsibility
- NOCLAR Highlight of CPT/Baruch Conference
- Full Issue – November 2017
- CPE Model Rules Approved by BOD
- International Agreements Moving Ahead
- Melancon Sees Cybersecurity Demand
- Sadler, Smoll and Kasin Honored
- Peer Review AEs Still Need CPA
- No Action on Titles
- NOCLAR for Corporate Governance
- Allen Spotlights Blockchain Laws
- Tackling Technological Changes
- Chair’s Memo: Tomorrow Is Promised
- Deloitte’s CEO Sees CPAs Transforming
- Envisioning a New Pathway to CPA
- Full Issue – October 2017
- Concern Over CPA Domain
- Chair’s Memo: Shaping the Future or Who’s on First
- IQAB Hears from USTR
- AAA Confers on Technology Education
- Final Plan on Peer Review
- Nano Learning Stars at CPE Summit
- Full Issue – September 2017
- Harvey Extends TX Eligibility
- Regulatory Environment Questioned
- President’s Memo: We Have to Take a Stand!
- A High Price for Immunity
- NASBA Responds to PCAOB Proposals
- Plans for NASBA Annual Meeting
- MRA with Irish Institute Renewed
- Full Issue – August 2017
- Call for FASB to Address Digital Currency
- MO Adds CPT Course to Discipline
- President’s Memo: An End of Year ‘Thank You’
- Registry Summit in Nashville
- NIES Moves to Client Services
- Actively Pursuing Diversity
- Boards Weighing Title Language
- Headquarters Improvements Continue
- CAC Task Force Considers PROC
- Speeding Up MRA Renewals Approved
- Full Issue – July 2017
- New Software in Exam’s Future
- Considering Public Interest and Confidentiality
- Allen Highlights Cases at Regionals
- Bringing Data Analytics into Curriculum
- Task Force Tackles Trust in Education
- President’s Memo: The Demise of the Certified Public Accountant – Part II
- Reporting on Anti-Regulation Efforts
- Nominating Committee Announces Slate
- Regionals ‘Clear the Mechanism’
- Full Issue – June 2017
- Public Says “Accountant” = Licensed
- President’s Memo: The Demise of the Certified Public Accountant
- PTIN Suspended
- Vasarhelyi Answers Analytics Questions
- NASBA Meets with PCAOB
- How to Handle NOCLAR Debated
- Full Issue – May 2017
- AZ Looks to Streamline Licensing
- Call for NASBA Award Nominees
- That’s NASBA’s Past Chair
- President’s Memo: Persuasion and Transparency
- 2017 NASBA Research Grants Approved
- KPMG Discovers PCAOB Leak
- PwC Faced with Discrimination Suit
- PCAOB Considers Data Analytics’ Impact
- Accreditation Report Completed
- Title Language Approved for Exposure
- Full Issue – April 2017
- Accreditation Task Force Update
- Brexit May Speed Reciprocity
- Bill to Eliminate MT Boards Tabled
- PCAOB Transparency Bill Reintroduced
- EDs Consider Peer Review Administration
- President’s Memo: NASBA’s Most Important Committee
- Regulatory Challenges Continue
- Candidates Face Revised Exam
- EDs, Lawyers and State Societies
- Janice Gray Vice Chair Nominee
- March 2017 – Full Issue
- NY First in Cybersecurity Regulation
- The Sky Is Not Falling
- New FTC Economic Liberty Task Force
- Regional Calls Completed
- Bishop Heralds More Transparent MRAs
- Rules Comment Deadline Extended
- February 2017 – Full Issue
- AICPA Advises SA Don’t Rotate Firms
- President’s Memo: Firm Mobility Revisited
- Data Analytics Global Issue
- SSAC Studies Data Analytics’ Impact
- Grant Proposals Due April 1
- Call for Vice Chair Nominees
- Revised Peer Review Paper Distributed
- January 2017 – Full Issue
- Bricker Sees U.S. Staying with GAAP
- Lodden and Bishop Meet with FRC
- President’s Memo: 2017 Already?
- CPA Mobility Comes to Guam
- NASBA Launches Legislative Newsletter
- Meetings on Accreditation Continue
- NASBA at Regulators Conference
- Ethiopians Consult with NASBA
- New CPE Model Rules Exposed
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