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DULUTH CPA tutors

Book Top-Rated CPA Tutors Near Me In DULUTH, GA

Our DULUTH CPA tutors are top college students and graduates from local area universities. They have an average GPA of 3.5 or higher in their areas of tutoring specialization. At Frog Tutoring, we work with students in all grade levels and our DULUTH private CPA tutors provide customized one on one in-home tutoring through our proven three step approach to academic success.

1.Bring student up to speed by reviewing past work to ensure they are not missing any important concepts that might affect their abilities to learn future lessons. 2. Keep student ahead of the class by using the teachers lesson plan, textbook, and online curriculum to cover lessons before it is taught in class. 2. Reinforce key concepts they might have missed. This ensures they will never be behind again. Your tutor will also help with organization, study skills, and note taking strategies.
Your DULUTH area CPA tutor will also track student progress through detailed session reports which will be available to you at the end of each tutoring session. If it is okay with you, your tutor will contact your child's teacher, for K-12, to get a more detailed understanding of what they are struggling with and also to make sure that he/she and the teacher are both on the same page in their approach to tackling the problem.

Browse our list of qualified CPA tutors below. If you are in need of an CPA tutor in DULUTH, please call us or simply go to the tab above and Request a Tutor and let us help provide the understanding and assistance needed for success.

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List of High-Achieving CPA Tutors Near Me In DULUTH, GA For In-Person & Online Tutoring


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Our Students and Parents Love Us
as Much as We Love Them

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MB
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My daughter and I love Savannah! She is so knowledgeable and sweet, and comes up with amazing lessons on a whim. She is so creative in thinking outside the box.

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SD
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Alexander is an excellent tutor for my grandchildren. He is patient and kind and makes learning fun and exciting. They look forward to seeing him each week.

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DM
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Mercedes is an excellent fit for my granddaughter. She has the knowledge and patience that is required to help a child learn. thank you

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PH
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An excellent tutor and a kind individual who is dedicated to helping you understand any challenging material!

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AP
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Dr. Jide is incredible! He has worked with my daughter for several weeks helping her prepare for the ACT. He is very knowledgeable and explains the math concepts very well. My daughter's confidence has definitely increased. We are appreciative of his kindness and support.

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KM
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Would recommend to anyone. Not only has she helped out with my classes but is also very knowledgeable about the ARRT. Flexible and helpful in many ways. Great tutor/instructor/person. I feel extremely confident on passing the ARRT with her as a tutor.

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DM
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{not commented yet}she was very knowledgeable and patient with my daughter

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JN
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Robert has been excellent and extremely helpful to my son. He is also flexible and has been willing to meet with my son prior to his exams for tutoring. MY son started the semester with a D and has increased his to a B. Thank you Robert!

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Alex has thoroughly enjoyed the sessions and found them to be very helpful. I am really happy with the feedback and the communication. Wouldn't hesitate to recommend.

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JY
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Rosemary was super helpful going over some of the concepts that were tricky, and helped explain the content well.

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HM
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Super helpful and willing to adjust to my learning habits. I really enjoy our time working together as the preparation from her end is very noticeable and appreciated.

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Great tutoring session!

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JC
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Sarah is our 5th tutor we have used on Frog tutoring. In just one short month of tutoring my child with ADHD, she has improved his math grade from a C to an A-!! We are so happy for the progress our child has made with Sarah’s help, and we will definitely continue to use her as our child’s...

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JL
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{not commented yet}The sessions are going well and I am understanding the material . The information is clear , which I love.

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RG
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Overall, AJ was absolutely amazing. I didn’t understand almost anything in physics and he made it seem like elementary grade stuff, overall was amazing and I will miss him

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KB
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Ali is an amazing tutor always willing to help me on my school assignments and is a very down-to-earth person.

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JD
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good tutor

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KB
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Looking forward to meeting you.

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AN
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Joyce has been great in helping me review topics for the NCLEX

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SM
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Ryan in very knowledgeable on the topics I was needing help with. He is professional and works around your schedule. The best tutor I have had on frog tutoring.

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Good tutor

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RW
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Never partnered so unable to rate accurately but frog tutors are great so why not give a 5

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patient and knowledgeable

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Dm
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{not commented yet}Hayeon Lee is fantastic !
Very knowledgeable and wonderful to work with.
She is kind and is very easy to learn from.
Thank you for finding her.
We have another session Tuesday but I have to reschedule
Perhaps Wednesday?

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DY
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Very encouraging and funny. He makes learning fun and teaches in a very simple, easy way to understand.

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MP
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Pamela is wonderful! She's the perfect fit for my son! She's very engaging and makes tutoring fun for him

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Vince is very happy with this tutor.

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{not commented yet}Jaelynn Cafourek's accomplished computer skills and college training make her a very valuable asset to those who need a professional with their studies.I highly recommend her and her excellent attitude, and clear ability to connect with others and their specific learning...

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JS
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Carolle is an excellent tutor. She explains things well, sends me frequent reminders of what I learned during the week, and is altogether a pleasure

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Jeff was extremely knowledgeable and helpful. Deep industry knowledge in running in investment firm and very solid resource. Thank you!

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{not commented yet}
Joyce is very knowledgeable and helpful.

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TS
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A very smart individual, has great knowledge to cover the stuff needed based off your preference.

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RF
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{not commented yet}Craig has been a big help with helping me learn how to use the internet, navigate a job search and I have learned quite a bit in a shot time.

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DY
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Makes learing fun!

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Matthew and I concentrated on financial statements in my CFA Level 1 curriculum. He was extremely knowledgeable and, with his own industry experience, he was very effective at providing real-life examples that made it easier to understand the concepts.

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Ma
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He is a great tutor. He knows the topics very well and explains them easily. My only complaint is that his handwriting is somewhat messy. All in all, he is a great SAT tutor for English and math.

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MB
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Awesome! he and my son work great together! My Son won't work with anyone else.

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IB
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Gurleen is AMAZING!!!!!! She is the best tutor you will find on here. She is very knowledgeable on chemistry and will help you work through so many problems despite them being very challenging. Gurleen helps with retaining the knowledge and provides notes and practice problems as well. if you need...

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RH
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Dana is very knwoedgable, especially with anatomy. I was a earning around an 80-84 percent(C) in my medical program exams. With Dana's assistance and vast knowledge in this subject I have passed a written exam AND a practical with a 92(A)!!! Dana positively encourages/challenges her students...

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Sunita Woodcheke has not only demonstrated an extraordinary commitment to my child's academic progress but has also exhibited remarkable patience, enthusiasm, and expertise in their teaching approach. Through personalized lessons and tailored guidance Sunita has fostered a supportive learning...

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SM
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Kevin is knowledgeable about math, and he knows how to teach. I’m very rusty on my skills, but he’s been nothing but patient with me. He absorbs my weaknesses and focuses on what I need help with. I appreciate all he’s done so far.

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TG
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McKenna has done a great job of working with my daughter on geometry.

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school rating and grades improved.

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NC
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I am so happy with this tutoring, my son is engaged all the time. He loves to work in the computer and the activities that they do during the tutoring. She used many different way and form in order to keep him engaged.

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Annie is great!!!!

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Madi is fantastic!!

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NT
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I don't sit next to my 9yo during sessions, and this is the first time I ever used a tutor. I can tell you that using a tutor eliminates all the fighting and whining from my kid about doing homework which makes me very happy. They get a lot done during an hour. The tutor is focused, prepared,...

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PM
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Fabulous. Olivia is engaging, knowledgeable, and a delight to work with. Highly recommend. Always punctual. Always reliable. Always helpful. Competent with both homework help and direct instruction.

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Extremely knowledgeable and gave direct examples of certain concepts I had trouble with. He also helped assess some of the specific terminology that I need to look for on the exam.

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TG
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Chigbo explains concepts in a way that makes it easy to understand. My daughter's understanding and confidence had a real boost in just two days.

Qualification and Certification of CPA Tutors Near Me In DULUTH, GA


  • Undergraduate
  • Bachelor degree holders
  • Master degree holders
  • Ph.D. holders
  • Teaching Certification
  • Professional Certificate
  • Background checks
  • Tutoring experience
  • Continuous education
  • FrogTutoring verification certification

DULUTH, GA CPA Tutoring Rates


  • Price range from $37/hr - $65/hr
  • Rates vary based on the type of tutoring, methods used, and the number of hours required.
  • Contact our enrollment team to receive your personalized rate.

Tutoring Methods of Our Private Tutors In DULUTH, GA


  • In-person/in-home tutoring
  • Online tutoring
  • One-on-one tutoring
  • Group lessons tutoring.

Tools We Use For Online CPA Tutoring


  • Zoom
  • FrogTutoring custom online tutoring platform
  • The Lesson space

Our CPA Clientele In DULUTH, GA


  • High school students
  • Middle school students
  • College students
  • Adults
  • Special needs students

Tutoring Locations For CPA In DULUTH, GA


  • Student homes
  • Public Libraries
  • DULUTH neighborhoods and suburbs

Sign up now for our one-on-one private CPA tutoring in DULUTH, GA


DULUTH, GA Tutoring FAQ

What is the average cost of tutoring in Duluth, GA?

The average cost of tutoring in Duluth, GA typically ranges from $25 to $60 per hour, depending on the subject, tutor's experience, and the level of tutoring required. At FrogTutoring, we offer competitive pricing tailored to your specific educational needs and objectives, ensuring personalized attention and an affordable rate.

How do I find a reputable tutor in Duluth, GA?

To find a reputable tutor in Duluth, GA, consider searching for local tutoring services with positive reviews, asking for recommendations from friends and family, or checking online marketplaces. FrogTutoring provides experienced and vetted tutors in various subjects that cater to your learning style and schedule, ensuring a reputable and effective tutoring experience.

Are there any math tutors available in Duluth, GA for high school students?

Yes, there are math tutors available in Duluth, GA, for high school students. FrogTutoring offers specialized math tutoring services with trained tutors who are skilled at working with students to improve their understanding of subjects, ranging from algebra to calculus, to help them succeed academically.

Can I find a tutor in Duluth, GA who can help with SAT/ACT prep?

Certainly! In Duluth, GA, there are tutors available who specialize in SAT/ACT preparation. FrogTutoring provides comprehensive SAT/ACT prep programs with tailored instruction to enhance test-taking strategies, critical thinking skills, and to boost students' confidence for achieving their desired test scores.

What tutoring services are available in Duluth, GA for students with learning disabilities?

Tutoring services in Duluth, GA for students with learning disabilities include personalized tutoring plans that cater to individual learning styles and challenges. FrogTutoring understands the importance of specialized support and offers experienced tutors equipped with the necessary skills and tools to effectively help students with learning disabilities reach their full potential.

How can I schedule tutoring sessions for my child in Duluth, GA?

Scheduling tutoring sessions for your child in Duluth, GA is simple. Contact FrogTutoring through their website or phone number to discuss your child's needs. An educational consultant will help match your child with a suitable tutor and arrange a tutoring schedule that fits into your child's routine and priorities.

Are online tutoring options available for students in Duluth, GA?

Yes, online tutoring options are available for students in Duluth, GA. Many services, including FrogTutoring, provide virtual tutoring sessions using various platforms to ensure students can receive help from the comfort and safety of their homes without compromising the quality of instruction.

What subjects are covered by tutors in Duluth, GA?

Tutors in Duluth, GA cover a wide range of subjects including but not limited to math, science, English, foreign languages, and social studies. FrogTutoring offers tutors for these core subjects and more specialized areas of study at all educational levels, ensuring support across the academic spectrum.

How do I choose the right tutor for my learning style in Duluth, GA?

Choosing the right tutor for your learning style in Duluth, GA involves considering the tutor's teaching methods, expertise in the subject area, and communication style. FrogTutoring helps streamline this process by providing an initial assessment to understand your learning preferences and then matching you with a tutor who can tailor sessions to your unique learning style.

What is the success rate of students who use tutoring services in Duluth, GA?

The success rate of students using tutoring services in Duluth, GA varies based on factors such as the duration of tutoring, the student's commitment, and the quality of the tutoring service. FrogTutoring prides itself on a high success rate with many students reporting improved grades, heightened understanding of subjects, and increased confidence as a result of their tutoring programs.

CPA FAQ

What is CPA tutoring and how does it help?

CPA tutoring is a customized educational service focused on assisting individuals studying for the Certified Public Accountant (CPA) examination. It helps by providing one-on-one guidance, study plans tailored to the candidate's strengths and weaknesses, and strategies for tackling complex accounting topics. This personalized support can increase a student's knowledge and chances of passing the CPA exam.

Can CPA tutoring improve my chances of passing the CPA exam?

Yes, CPA tutoring can significantly improve your chances of passing the CPA exam. With targeted instruction, practice exams, and feedback on areas requiring improvement, you can gain a deeper understanding of CPA exam content. Moreover, tutors can help build your test-taking skills, contributing to a more confident and successful exam day experience.

How long should I engage in CPA tutoring before taking the exam?

The recommended duration for CPA tutoring varies by individual. Generally, candidates may engage in tutoring for several months up to a year before the exam, depending on their prior knowledge, learning speed, and the amount of time they can commit to studying. An initial diagnostic assessment by a CPA tutor can help establish an appropriate timeline.

What topics are usually covered in CPA tutoring?

CPA tutoring typically covers topics outlined in the Uniform CPA Examination Blueprints. These include Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). Tutoring sessions may delve into specific areas like tax laws, ethics, financial management, and accounting principles, based on the student's needs.

How do I find a qualified CPA tutor?

To find a qualified CPA tutor, look for individuals with credentials such as a CPA license and experience in accounting and teaching. Check online tutoring platforms, CPA review course providers, or local academies offering CPA exam preparation. Reading reviews and obtaining recommendations from past CPA exam takers can also be useful in selecting a reputable tutor.

Common Questions on CPA Tutors

What qualifications should a CPA tutor have?

A qualified CPA tutor should possess a CPA certification, practical experience in accounting, a deep understanding of accounting principles, and excellent teaching skills. They should be capable of providing expert guidance on a variety of accounting topics including auditing, tax, financial reporting, and regulation. Additionally, they should be abreast of the latest changes in accounting standards and the CPA exam itself. To find a CPA tutor with these qualifications, visit our website and let us match you with a top-notch tutor tailored to your needs. Click here to request a tutor or learn more about our services.

How can a CPA tutor help me pass the CPA exam?

A CPA tutor can help you pass the CPA exam by providing personalized instruction, clarifying complex concepts, offering practice questions and mock exams, and helping you develop effective study strategies. A tutor can also provide moral support and accountability, ensuring you stay on track with your study plan. Want to increase your chances of passing the CPA exam? Click here to request a tutor or learn more about how we can help you succeed.

What is the average cost of CPA tutoring?

The average cost of CPA tutoring varies widely depending on the tutor's qualifications, experience, location, and the complexity of the subject matter. At Frog Tutoring, we offer competitive rates and work with you to find the best tutoring solutions within your budget. For specific pricing, get in touch with us by clicking here and we'll provide a quote tailored to your individual needs.

Can I find a CPA tutor who specializes in a particular section of the exam?

Yes, CPA tutors often specialize in particular sections of the CPA exam such as Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), or Regulation (REG). Frog Tutoring thoroughly assesses each tutor's strengths and can match you with a tutor who specializes in the section you need help with. Start enhancing your understanding of specific CPA exam sections by clicking here to request a tutor with specialized knowledge.

How do I choose the right CPA tutor for my learning style?

To choose the right CPA tutor for your learning style, consider your preferences for teaching methods, communication style, and pace. Look for a tutor who has a flexible approach and can adapt to your unique needs. Frog Tutoring offers a personalized matching process to ensure compatibility between tutors and students. Discover your perfect CPA tutor by clicking here to learn more about our tutor matching services.

DULUTH, GA Neighborhoods We Service

Duluth, Georgia, is a vibrant city located in the northern suburbs of Atlanta, known for its diverse population, excellent schools, and a strong sense of community. As a gem of Gwinnett County, Duluth boasts a variety of neighborhoods each with their unique characteristics and charm. Whether you are a new resident, prospecting homeowner, or a visitor looking to explore, here's a guide to Duluth's delightful array of neighborhoods.

Starting off with the prestigious Sugarloaf Country Club, this is a gated community that's renowned for its luxury homes and the renowned TPC Sugarloaf Golf Course, which regularly hosts professional golf tournaments. The area offers a high-end living experience with splendid amenities, tennis courts, and a private clubhouse.

Adjacent to Sugarloaf is the attractive neighborhood of St. Marlo Country Club, another upscale community featuring grand homes, a beautifully maintained golf course, and picturesque landscapes that offer families a secure and opulent lifestyle.

In the heart of the city lies Downtown Duluth, a neighborhood bustling with activity and the arts. With regular events, festivals, and a growing culinary scene, Downtown Duluth marries historic charm with modern-day conveniences, making it a desirable location for those who seek a vibrant community atmosphere.

Berkley Lake is an exclusive residential area nestled around a serene lake, giving it a peaceful and secluded feel. This neighborhood enjoys a combination of natural beauty and well-appointed homes, ideal for those who love outdoor activities and tranquil living.

Riverbrooke offers a family-friendly environment with a variety of housing options from single-family homes to townhouses. The neighborhood has several amenities such as a clubhouse, swimming pool, and tennis courts, making it a great choice for those who prioritize recreational opportunities.

If you are looking for something more traditional, Howell Wood is your go-to neighborhood. With its mature trees, spacious lots, and classic homes, it provides a suburban retreat that continues to attract families and individuals who appreciate a more established community.

Norman Downes is a neighborhood that presents a mix of affordability and comfort. It is a well-established area that features a community lake, swimming pool, tennis courts, and close proximity to the renowned Bunten Road Park.

Cardinal Lake is another beautiful community centered around the scenic Cardinal Lake. This neighborhood offers a variety of homes, a clubhouse, and community events that bring neighbors together for a true sense of belonging.

Whitlock Farm is a semi-rural neighborhood that maintains larger properties for those who prefer a bit of space and privacy. It's ideal for those who might want to keep horses or simply enjoy a more spacious environment.

Lastly, Peachtree Ridge truly reflects Duluth's diversity with its multifaceted housing options and rich community life. Located near excellent schools and parks, it is a favorite among families and professionals alike.

Each of Duluth's neighborhoods has its unique qualities, and together they create a city that is full of life, culture, and community. This tapestry of communities ensures that no matter what your needs or interests are, in Duluth, there's a neighborhood that's perfect for you. Whether looking for luxury, proximity to the hustle and bustle, outdoor living, or quiet streets, you'll find a place to call home in this dynamic and welcoming city.

About DULUTH, GA And It’s Education Institutions

Duluth, Georgia is a vibrant city located in the northeastern section of the Atlanta metropolitan area. Boasting a rich history that dates back to its founding in 1876, the city has since become a hub of activity and culture. Duluth prides itself on its array of landmarks such as the Southeastern Railway Museum, which houses a collection of vintage locomotives and rolling stock, and the Hudgens Center for the Arts, providing locals and visitors with a dose of creativity and inspiration. Another key landmark is the historic Downtown, highlighted by the Duluth Town Green, where the community gathers for events, concerts, and festivals throughout the year. The city's commitment to preserving its past is evident in the carefully maintained Main Street buildings and the Duluth History Museum, located in the Strickland House, which provides insight into the region’s past.

Education takes a prime spot in Duluth's array of community resources. With a mix of public and private institutions, the city's academic environment caters to a diverse student population. The Gwinnett County Public Schools serve as the city’s primary public educational system, with Duluth High School being noted for its academic rigor and strong athletic programs. Among private offerings, Duluth is home to Notre Dame Academy, a highly-regarded Catholic school serving grades K-12. Education in Duluth is supported by a variety of resources, including the Duluth Branch of the Gwinnett County Public Library, providing students with access to extensive research materials, and community programs for tutoring and enrichment. Gwinnett School of Mathematics, Science, and Technology consistently ranks top in the state and the nation, emphasizing the city’s commitment to quality education.

Despite not housing a traditional university campus within its boundaries, Duluth's residents have access to higher education opportunities through nearby institutions such as Gwinnett Technical College and Georgia Gwinnett College, located a short drive away. The city itself has steadily grown over the years and as of the recent estimates, the population of Duluth stands at approximately 30,000 residents, reflecting a diverse and burgeoning community. The city's development and growth are guided by the Duluth ISD (Independent School District), which ensures that quality education remains a top priority. With its deep-rooted history, commitment to education, and vibrant community life, Duluth continues to be a desirable destination for those looking to settle in the Atlanta metropolitan area.

Students at These DULUTH, GA Schools Excel with Our Tutoring

Duluth, GA, is home to a variety of top-ranking educational institutions, from elementary schools to high schools, embracing both private and public education systems. The following is a sample list of schools in the Duluth area whose students have greatly benefited from our tutoring services. While the list doesn't include all the schools in Duluth, it provides a glimpse into some of the top educational establishments where our tutoring has had a positive impact. These schools are recognized for their commitment to excellence in education and offer robust programs designed to cater to a wide spectrum of student needs and interests.

Duluth High School - A public school known for its strong academic programs and athletic achievements.

Notre Dame Academy - A private Catholic school that serves students from Pre-K through high school.

Hull Middle School - A public middle school that focuses on creating a supportive learning environment for diverse student backgrounds.

Duluth Montessori School - A private school providing a Montessori-based education from toddlers through elementary grade levels.

Harris Elementary School - A public elementary school that emphasizes a strong foundation in basic skills and creative thinking.

Chattahoochee Elementary School - A public elementary school dedicated to fostering a lifelong love of learning in students.

Atlanta Academy - A private school serving students from Pre-K to 8th grade, offering a personalized approach to education.

Coleman Middle School - A public middle school that integrates technology into all aspects of the curriculum.

Greater Atlanta Christian School - A private Christian school that offers a comprehensive education from Pre-K to 12th grade.

River Trail Middle School - Though not located in Duluth, many students from the Duluth area attend this highly-rated public middle school.

Duluth Middle School - A public school that provides a welcoming and challenging learning environment for students.

M.H. Mason Elementary School - A public elementary school renowned for its academic excellence and inclusive atmosphere.

Berkeley Lake Elementary School - A public elementary school known for a curriculum that fosters creativity and critical thinking.

Charles Brant Chesney Elementary School - A public school with a strong focus on student achievement and community involvement.

Peachtree Ridge High School - A public high school offering a variety of AP courses and extracurricular activities.

Parsons Elementary School - Known for its dedication to developing well-rounded students and its commitment to educational technology.

Northview High School - Another exceptional public high school serving some Duluth area students, known for its rigorous academic programs.

Crabapple Lane Elementary School - Even though this school is not directly in Duluth, students from the Duluth area often attend due to its commendable educational approach (Please note, this suggestion assumes potential redistricting or choice programs).

Johns Creek High School - Serving the neighboring community, this high school also serves some students from Duluth, and is recognized for its strong scholastic and athletic programs.

Perimeter Christian School - A private school with a biblically-based curriculum for grades K-8.

Please note that the list above is subject to change as schools in the area may close, merge, or change their website addresses. Always visit the school's official website or contact the school for the most current information.

About CPA & CPA Tutoring

Certified Public Accountant (CPA) is a designation given to qualified accountants in numerous countries in the English-speaking world. CPAs are licensed by their state’s Board of Accountancy and must pass the Uniform CPA Examination, which is set by the American Institute of CPAs (AICPA). They are renowned for their expertise in auditing financial statements and serving as consultants in many areas, including tax, financial planning, and business valuation.

There are various types of CPA specializations, including tax CPAs, audit CPAs, management CPAs, and government CPAs. Each specialization comes with its own set of roles and responsibilities. Tax CPAs specialize in tax preparation and planning, audit CPAs focus on reviewing financial documents to ensure accuracy and compliance, management CPAs handle a company's internal finances, and government CPAs work within the public sector, managing allocation of resources and budgeting.

Related entities to CPA include the AICPA, the International Federation of Accountants (IFAC), and the National Association of State Boards of Accountancy (NASBA). Each of these plays a role in setting ethical standards, preparing the CPA exam, and ensuring that CPAs maintain their professional competence.

Tutoring someone who struggles with CPA requires patience and a strategic approach. It is essential to first identify their strengths and weaknesses and design the sessions to fill gaps in knowledge. Utilizing real-world examples to explain theoretical concepts, breaking down complex topics into manageable parts, and regularly practicing multiple-choice questions and simulations similar to those on the CPA exam can be particularly effective.

Common concepts in CPA studies include understanding generally accepted auditing standards (GAAS), generally accepted accounting principles (GAAP), financial statement analysis, and internal controls. More challenging concepts often encompass advanced tax issues, financial reporting, and business law complexities due to their intricate details and extensive regulations.

In conclusion, CPA represents a wide field within accounting that requires a solid educational foundation, adherence to ethical standards, and continuous learning. Whether teaching an aspiring professional or studying for the exam, focusing on understanding core concepts, consistent practice, and application of knowledge is key to mastering the CPA curriculum.