We are joined by our good friend John Cygnarowicz for the 3rd time for a wide-ranging conversation that touches on global perspective, finance, and professional discipline. We talk about John’s trip to Manila and the Philippines, discussing daily life and the extreme lengths many people go just to get to work, and how those realities contrast with what many take for granted. We also dive into the Bernie Madoff scandal, unpacking why the scheme lasted as long as it did and the structural and behavioral reasons it was eventually exposed. The conversation wraps around the CPA exam—what makes it uniquely demanding, what it signals about long-term commitment, and how it shapes careers in accounting and finance. The episode blends travel insight, financial history, and career perspective into a thoughtful, grounded discussion.