Commencement Address Quotes

Too often we hold fast to the clichés of our forebears. We subject all facts to a prefabricated set of interpretations. We enjoy the comfort of opinion without the discomfort of thought. [Commencement Address at Yale University, June 11 1962]

If we cannot end now our differences, at least we can help make the world safe for diversity. [Commencement Address at American University, June 10 1963]

Whatever you choose, however many roads you travel, I hope that you choose not to be a lady. I hope you will find some way to break the rules and make a little trouble out there. And I also hope that you will choose to make some of that trouble on behalf of women." [Commencement Address, Wellesley College, 1996]

The great enemy of truth is very often not the lie--deliberate, contrived and dishonest--but the myth--persistent, persuasive and unrealistic. Too often we hold fast to the cliches of our forebears. We subject all facts to a prefabricated set of interpretations. We enjoy the comfort of opinion without the discomfort of thought. [Commencement Address at Yale University, June 11 1962]

If we cannot end now our differences, at least we can help make the world safe for diversity. For, in the final analysis, our most basic common link is that we all inhabit this small planet. We all breathe the same air. We all cherish our children's future. And we are all mortal. [Commencement Address at American University, June 10 1963]

Your need for acceptance can make you invisible in this world. Don't let anything stand in the way of the light that shines through this form. Risk being seen in all of your glory.

When we were five, they asked us what we wanted to be when we grew up. Our answers were thing like astronaut, president, or in my case… princess. When we were ten, they asked again and we answered - rock star, cowboy, or in my case, gold medalist. But now that we've grown up, they want a serious answer. Well, how 'bout this: who the hell knows?! This isn't the time to make hard and fast decisions, its time to make mistakes. Take the wrong train and get stuck somewhere chill. Fall in love - a lot. Major in philosophy 'cause there's no way to make a career out of that. Change your mind. Then change it again, because nothing is permanent. So make as many mistakes as you can. That way, someday, when they ask again what we want to be… we won't have to guess. We'll know. [from the movie]

If you think that happiness means total peace, you will never be happy. Peace comes from the acceptance of the part of you that can never be at peace. It will always be in conflict. If you accept that, everything gets a lot better.

The one thing that you have that nobody else has is you. Your voice, your mind, your story, your vision. So write and draw and build and play and dance and live as only you can." [Keynote Address, University of the Arts, 134th Commencement (Philadelphia, PA, May 17, 2012)]

Develop and protect a moral sensibility and demonstrate the character to apply it. Dream big. Work hard. Think for yourself. Love everything you love, everyone you love, with all your might. And do so, please, with a sense of urgency, for every tick of the clock subtracts from fewer and fewer.

It's simply a national acknowledgement that in any kind of priority, the needs of human beings must come first. Poverty is here and now. Hunger is here and now. Racial tension is here and now. Pollution is here and now. These are the things that scream for a response. And if we don't listen to that scream - and if we don't respond to it - we may well wind up sitting amidst our own rubble, looking for the truck that hit us - or the bomb that pulverized us. Get the license number of whatever it was that destroyed the dream. And I think we will find that the vehicle was registered in our own name. [from a Commencement Address at the University of Southern California; March 17, 1970]

In his 1978 Harvard commencement address, Solzhenitsyn listed a litany of woes facing the West: the loss of courage and will, the addiction to comfort, the abuse of freedom, the capitulation of intellectuals to fashionable ideas, the attitude of appeasement with evil.

Nora Ephron explained in a 1996 commencement address at her alma mater, Wellesley College, about her own graduating class of 1962: “We weren’t meant to have futures, we were meant to marry them. We weren’t meant to have politics, or careers that mattered, or opinions or lives; we were meant to marry them. If you wanted to be an architect, you married an architect.” Both

Because you are human beings you are going to meet failure. You are going to meet disappointment, injustice, betrayal, and irreparable loss. You will find you're weak where you thought yourself strong. You'll work for possessions and then find they possess you. You will find yourself — as I know you already have — in dark places, alone, and afraid. What I hope for you, for all my sisters and daughters, brothers and sons, is that you will be able to live there, in the dark place. To live in the place that our rationalizing culture of success denies, calling it a place of exile, uninhabitable, foreign. From "A Left-Handed Commencement Address," Mills College 1983

And remember whatever discipline you're in, whether you're a musician or a photographer, fine artist or a cartoonist, writer, a dancer, a singer, a designer... whatever you do, you have a thing that's unique. You have the ability to make art.

Take for example the commencement address he [James Garfield] delivered at his alma mater Hiram College in the summer of 1880. ... The only thing stopping this address from turning into a slacker parable is the absence of the word 'dude'.

In a commencement address in 2012, author and graphic novelist Neil Gaiman made the keen observation that “if you’re making mistakes, it means you’re out there doing something.

And that’s why I’ve been talking only about you and the tension within you, because you are—not in a clichéd sense, but in a weirdly literal sense—the future. After you walk up here and walk back down, you’re going to be the present. You will be the broken world and the act of changing it, in a way that you haven’t been before. You will be so many things, and the one thing that I wish I’d known and want to say is, don’t just be yourself. Be all of yourselves. Don’t just live. Be that other thing connected to death. Be life. Live all of your life. Understand it, see it, appreciate it. And have fun.

In his commencement address at Kenyon College, the novelist and social critic David Foster Wallace eloquently said, “In the day-to-day trenches of adult life, there is actually no such thing as atheism. There is no such thing as not worshiping. Everybody worships. The only choice we get is what to worship.”59

Broad-Based Education: Reed College at that time offered perhaps the best calligraphy instruction in the country.… I decided to take a calligraphy class to learn how to do this.… It was beautiful, historical, artistically subtle in a way that science can’t capture, and I found it fascinating. None of this had even a hope of any practical application in my life. But ten years later, when we were designing the first Macintosh computer, it all came back to me. —Commencement address, Stanford University, June 12, 2005

If you are a conservative—or even a liberal who says something deemed conservative—your speech will get canceled or your award revoked for taking a view at odds with liberal dogma. Ayaan Hirsi Ali’s honorary degree at Brandeis was yanked for slamming Islam, but nobody blinked when at a 2007 Smith Commencement address, Gloria Steinem compared people who oppose abortion and same-sex marriage to “Germany under fascism.”54

Delivering a commencement address is a great responsibility, or so I thought until I cast my mind back to my own graduation. The commencement speaker that day was the distinguished British philosopher Baroness Mary Warnock. Reflecting on her speech has helped me enormously in writing this one, because it turns out that I can't remember a single word she said. This liberating discovery enables me to proceed without any fear that I might inadvertently influence you to abandon promising careers in business, the law, or politics for the giddy delights of becoming a gay wizard. You see? If all you remember in years to come is the 'gay wizard' joke, I've come out ahead of Baroness Mary Warnock. Achievable goals: the first step to self-improvement.

Pearl Harbor Address to the Nation Delivered on December 8, 1941 Mr. Vice President, Mr. Speaker, Members of the Senate, and of the House of Representatives: Yesterday, December 7th, 1941 -- a date which will live in infamy -- the United States of America was suddenly and deliberately attacked by naval and air forces of the Empire of Japan. The United States was at peace with that nation and, at the solicitation of Japan, was still in conversation with its government and its emperor looking toward the maintenance of peace in the Pacific. Indeed, one hour after Japanese air squadrons had commenced bombing in the American island of Oahu, the Japanese ambassador to the United States and his colleague delivered to our Secretary of State a formal reply to a recent American message. And while this reply stated that it seemed useless to continue the existing diplomatic negotiations, it contained no threat or hint of war or of armed attack. It will be recorded that the distance of Hawaii from Japan makes it obvious that the attack was deliberately planned many days or even weeks ago. During the intervening time, the Japanese government has deliberately sought to deceive the United States by false statements and expressions of hope for continued peace. The attack yesterday on the Hawaiian islands has caused severe damage to American naval and military forces. I regret to tell you that very many American lives have been lost. In addition, American ships have been reported torpedoed on the high seas between San Francisco and Honolulu. Yesterday, the Japanese government also launched an attack against Malaya. Last night, Japanese forces attacked Hong Kong. Last night, Japanese forces attacked Guam. Last night, Japanese forces attacked the Philippine Islands. Last night, the Japanese attacked Wake Island. And this morning, the Japanese attacked Midway Island. Japan has, therefore, undertaken a surprise offensive extending throughout the Pacific area. The facts of yesterday and today speak for themselves. The people of the United States have already formed their opinions and well understand the implications to the very life and safety of our nation. As commander in chief of the Army and Navy, I have directed that all measures be taken for our defense. But always will our whole nation remember the character of the onslaught against us. No matter how long it may take us to overcome this premeditated invasion, the American people in their righteous might will win through to absolute victory. I believe that I interpret the will of the Congress and of the people when I assert that we will not only defend ourselves to the uttermost, but will make it very certain that this form of treachery shall never again endanger us. Hostilities exist. There is no blinking at the fact that our people, our territory, and our interests are in grave danger. With confidence in our armed forces, with the unbounding determination of our people, we will gain the inevitable triumph -- so help us God. I ask that the Congress declare that since the unprovoked and dastardly attack by Japan on Sunday, December 7th, 1941, a state of war has existed between the United States and the Japanese empire.

Only voluntary, inspired self-restraint can raise man above the world stream of materialism.

What is the one-sentence summary of how you change the world? Always work hard on something uncomfortably exciting” (Larry Page, University of Michigan Commencement Address, May 2009).

As Steve Jobs said in his now legendary commencement address at Stanford, “You can’t connect the dots looking forward; you can only connect them looking backwards. So you have to trust that the dots will somehow connect in your future. You have to trust in something—your gut, destiny, life, karma, whatever. This approach has never let me down, and it has made all the difference in my life.” There

I can remember one occasion, taking a shower with my wife while high, in which I had an idea on the origins and invalidities of racism in terms of Gaussian distribution curves. It was a point obvious in a way, but rarely talked about. I drew curves in soap on the shower wall, and went to write the idea down. One idea led to another, and at the end of about an hour of extremely hard work I had found I had written eleven short essays on a wide range of social, political, philosophical, and human biological topics. . . . I have used them in university commencement addresses, public lectures, and in my books.

J. K Rowling, author of the delightful Harry Potter books, said in her 2008 commencement address to Harvard, “We do not need magic to change the world, we carry all the power we need inside ourselves already: we have the power to imagine better.

A society which is based on the letter of the law and never reaches any higher is taking very scarce advantage of the high level of human possibilities" -- A WORLD SPLIT APART: Solzhenitsyn's Commencement Address, Harvard University, June 8, 1978

You can't connect the dots looking forward; you can only connect them looking backward. So you have to trust... in something - your gut, destiny, life, karma, whatever. This approach has never let me down, and it has made all the difference in my life

The DJ played “Everybody’s Free (to Wear Sunscreen),” that oddball 1999 Baz Luhrmann spoken-word novelty track of the ungiven Kurt Vonnegut commencement address that turned out to not be by Kurt Vonnegut, but by a Chicago Tribune columnist named Mary Schmich.

There is yet another surprise for someone coming from the totalitarian East with its rigorously unified press: One discovers a common trend of preferences within the Western press as a whole (the spirit of the time), generally accepted patterns of judgment, and maybe common corporate interests, the sum effect being not competition but unification.

The next day, May 17, Trump delivered a commencement address at the U.S. Coast Guard Academy. Families and faculty gathered to celebrate a transformative milestone of young lives, but the president vented to the graduates about his personal pain. “No politician in history—and I say this with great surety—has been treated worse or more unfairly,” he said.

... you'll know when you find it.

And as writer Nora Ephron explained in a 1996 commencement address at her alma mater, Wellesley College, about her own graduating class of 1962: “We weren’t meant to have futures, we were meant to marry them. We weren’t meant to have politics, or careers that mattered, or opinions or lives; we were meant to marry them. If you wanted to be an architect, you married an architect.” Both

commencement address at Harvard University in 1978, Solzhenitsyn shocked his audience by suggesting that “the Western system in its present state of spiritual exhaustion” was not attractive to those living in Russia. “It is time, in the West,” Solzhenitsyn said, “to defend not so much human rights as human obligations.” The triumph of rights over obligations had resulted in a destructive and irresponsible freedom, leading to “the abyss of human decadence.” He criticized the “misuse of liberty for moral violence against young people, such as motion pictures full of pornography, crime, and horror,” which illustrated the surrender of the West to the corrosion of evil. “The problem at the root of the West’s malaise,” Solzhenitsyn explained, was rooted in the “rationalistic humanism” of the so-called Enlightenment:

commencement address at Kenyon College: In the day-to-day trenches of adult life, there is actually no such thing as atheism. There is no such thing as not worshipping. Everybody worships. The only choice we get is what to worship. And an outstanding reason for choosing some sort of god or spiritual-type thing to worship—be it J.C. or Allah, be it Yahweh or the Wiccan mother-goddess or the Four Noble Truths or some infrangible set of ethical principles—is that pretty much anything else you worship will eat you alive. If you worship money and things—if they are where you tap real meaning in life—then you will never have enough. Never feel you have enough. It’s the truth. Worship your own body and beauty and sexual allure and you will always feel ugly, and when time and age start showing, you will die a million deaths before they finally plant you….Worship power—you will feel weak and afraid, and you will need ever more power over others to keep the fear at bay. Worship your intellect, being seen as smart—you will end up feeling stupid, a fraud, always on the verge of being found out. The

Now listen up— you cannot let a fear of failure, or a fear of comparison, or a fear of judgement, stop you from doing what’s going to make you great. You cannot succeed without this risk of failure. You cannot have a voice without the risk of criticism. And you cannot love without the risk of loss. You must go out and you must take these risks. Everything I’m truly proud of in this life has been a terrifying prospect to me — from my first play, to hosting ‘Saturday Night Live’, to getting married, to being a father, to speaking to you today. None of it comes easy. And people will tell you to do what makes you happy, but a lot of these has been hard work, and I’m not always happy. And I don’t think you should do just what makes you happy. I think you should do what makes you great. Do what’s uncomfortable, and scary, and hard but pays off in the long run. Be willing to fail. Let yourselves fail. Fail in a place, in a way you would want to fail. Fail, pick yourself up, and fail again. Because without this struggle, what is your success anyway?

Today’s Western society has revealed the inequality between the freedom for good deeds and the freedom for evil deeds. A statesman who wants to achieve something important and highly constructive for his country has to move cautiously and even timidly; thousands of hasty (and irresponsible) critics cling to him at all times; he is constantly rebuffed by parliament and the press. He has to prove that his every step is well-founded and absolutely flawless. Indeed, an outstanding, truly great person who has unusual and unexpected initiatives in mind does not get any chance to assert himself; dozens of traps will be set for him from the beginning. Thus mediocrity triumphs under the guise of democratic restraints.

quoted his commencement address at Ohio State University in June 1971: “My enthusiasm for the future of space travel, I think you’ll grant is understandable. To stand on the surface of the Moon and look at the Earth high overhead leaves an impression not easily forgotten. Although our blue planet is very beautiful, it is very remote and apparently very small. You might suspect in such a situation, the observer might dismiss the Earth as relatively unimportant. “However, exactly the opposite conclusion has been reached by each of the individuals who has had the opportunity to share that view. We have all been struck by the similarity to an oasis or island. More importantly, it is the only island that we know is a suitable home for man.

Stanford commencement address; Andy Behrendt, “Apple Computer Mogul’s Roots Tied to Green Bay,” (Green Bay) Press Gazette, Dec. 4, 2005; Georgina Dickinson, “Dad Waits for Jobs to iPhone,” New York Post and The Sun (London), Aug. 27, 2011; Mohannad Al-Haj Ali, “Steve Jobs Has Roots in Syria,” Al Hayat, Jan. 16, 2011; Ulf Froitzheim, “Porträt Steve Jobs,” Unternehmen, Nov. 26, 2007. Silicon Valley: Interviews with Steve Jobs, Laurene Powell. Jobs, Smithsonian oral history; Moritz, 46; Berlin, 155–177; Malone, 21–22. School: Interview with Steve Jobs. Jobs, Smithsonian oral history; Sculley, 166; Malone, 11, 28, 72; Young, 25, 34–35; Young and Simon, 18; Moritz, 48, 73–74. Jobs’s address was originally 11161 Crist Drive, before the subdivision was incorporated into the town from the county.

Without any censorship in the West, fashionable trends of thought and ideas are fastidiously separated from those that are not fashionable, and the latter, without ever being forbidden, have little chance of finding their way into periodicals or books or being heard in colleges. Your scholars are free in the legal sense, but they are hemmed in by the idols of the prevailing fad. There is no open violence, as in the East; however, a selection dictated by fashion and the need to accommodate mass standards frequently prevents the most independent-minded persons from contributing to public life and gives rise to dangerous herd instincts that block successful development. In America, I have received letters from highly intelligent persons—maybe a teacher in a faraway small college who could do much for the renewal and salvation of his country, but the country cannot hear him because the media will not provide him with a forum. This gives birth to strong mass prejudices, to a blindness which is perilous in our dynamic era. An example is the selfdeluding interpretation of the state of affairs in the contemporary world that functions as a sort of a petrified armor around people’s minds, to such a degree that human voices from seventeen countries of Eastern Europe and Eastern Asia cannot pierce it. It will be broken only by the inexorable crowbar of events.

What advice would you give to a smart, driven college student about to enter the “real world”? What advice should they ignore? I thought about this a lot when I gave the commencement address at MIT back in 2013. I said that if I had a cheat sheet I could give myself at 22, it would have three things on it: a tennis ball, a circle, and the number 30,000. The tennis ball is about finding something that you can become obsessed with, like my childhood dog who would go crazy whenever anyone threw a ball for her. The most successful people I know are all obsessed with solving a problem that really matters to them. The circle refers to the idea that you’re the average of your five closest friends. Make sure to put yourself in an environment that pulls the best out of you. And the last is the number 30,000. When I was 24, I came across a website that says most people live for about 30,000 days—and I was shocked to find that I was already 8,000 days down. So you have to make every day count. I’d give the same advice today, but I would clarify that it’s not just about passion or following your dreams. Make sure the problem you become obsessed with is one that needs solving and is one where your contribution can make a difference. As Y Combinator says, “Make something people want.

But as the weeks rolled on, I realized it wasn’t a lack of glamour that was bothering me. Instead, I kept thinking back to a line Valerie liked to include in her commencements: “Put yourself in the path of lightning.” For just one night, a seventeen-minute comedy monologue was the center of political attention. It was the place to address controversies, to take shots at opponents, to project confidence to the public we served. Now, however, lightning was once again striking the campaign trail. More and more speeches—for both the president and senior staff—were the ones I could not legally write. I kind of liked having job security. I kind of loved drinking Kennedy Center beer. But nothing was as intoxicating as being part of the action. Not long after the dinner, I asked Favs if I could leave the White House for the campaign. He agreed, but proposed a plan that kept me in Washington: I would work on political speeches for POTUS, but from the Democratic National Committee in D.C. Which is how I found myself, a few weeks later, standing beside a conference table covered in turkey pinwheels and cheap champagne. Straut said something generous. Coworkers wrapped leftovers in paper napkins. I turned in my blue badge and BlackBerry. Just like that, I was no longer a government employee.

If the pursuit of learning is not defended by the educated citizen, it will not be defended at all. For there will always be those who scoff at intellectuals, who cry out against research, who seek to limit our educational system. Modern cynics and skeptics see no more reason for landing a man on the moon, which we shall do, than the cynics and skeptics of half a millennium ago saw for the discovery of this country. They see no harm in paying those to whom they entrust the minds of their children a smaller wage than is paid to those to whom they entrust the care of their plumbing. But the educated citizen knows how much more there is to know. He knows that "knowledge is power," more so today than ever before. He knows that only an educated and informed people will be a free people, that the ignorance of one voter in a democracy impairs the security of all, and that if we can, as Jefferson put it, "enlighten the people generally ... tyranny and the oppressions of mind and body will vanish, like evil spirits at the dawn of day." And, therefore, the educated citizen has a special obligation to encourage the pursuit of learning, to promote exploration of the unknown, to preserve the freedom of inquiry, to support the advancement of research, and to assist at every level of government the improvement of education for all Americans, from grade school to graduate school. Secondly, the educated citizen has an obligation to serve the public. He may be a precinct worker or President. He may give his talents at the courthouse, the State house, the White House. He may be a civil servant or a Senator, a candidate or a campaign worker, a winner or a loser. But he must be a participant and not a spectator. - President John Fitzgerald Kennedy (from a commencement address given at Vanderbilt University on May 18, 1963)

You are the promise for a more equal world. So my hope for everyone here is that after you walk across this stage, after you get your diploma, after you go out tonight and celebrate hard - you then will lean way in to your career. You will find something you love doing and you will do it with gusto. Find the right career for you and go all the way to the top. As you walk off this stage today, you start your adult life. Start out by aiming high. Try - and try hard. Like everyone here, I have great hopes for the members of this graduating class. I hope you find true meaning, contentment, and passion in your life. I hope you navigate the difficult times and come out with greater strength and resolve. I hope you find whatever balance you seek with your eyes wide open. And I hope that you - yes, you - have the ambition to lean in to your career and run the world. Because the world needs you to change it. Women all around the world are counting on you. So please ask yourself: What would I do if I weren't afraid? And then go do it.

OR. There lacks but one thing, namely, that these women who are present preserve our secret. But do thou beseech them, and find words that will persuade. A woman in truth has power to move pity. But all the rest will perchance fall out well. IPH. O dearest women, I look to you, and my affairs rest in you, as to whether they turn out well, or be of naught, and I be deprived of my country, my dear brother, and dearest sister. And let this first be the commencement of my words. We are women, a race well inclined to one another, and most safe in keeping secret matters of common interest. Do ye keep silence for us, and labor out our escape. Honorable is it for the man who possesses a faithful tongue. But behold how one fortune holds the three most dear, either a return to our father-land, or to die. But, being preserved, that thou also mayest share my fortune, I will restore thee safe to Greece. But, by thy right hand, thee, and thee [addressing the women of the chorus in succession] I beseech, and thee by thy beloved cheek, and thy knees, and those most dear at home, mother, and father, and children, to whom there are such. [142] What say ye? Who of you will, or will not [speak!] these things. [143] For if ye assent not to my words, I am undone, and my wretched sister. CHOR. Be of good cheer, dear mistress, and think only of being saved, since on my part all shall be kept secret, the mighty Jove be witness! in the things thou enjoinest.

Another one of my favorite posters at Facebook declares in big red letters, “Done is better than perfect.” I have tried to embrace this motto and let go of unattainable standards. Aiming for perfection causes frustration at best and paralysis at worst. I agree completely with the advice offered by Nora Ephron in her 1996 Wellesley commencement speech when she addressed the issue of women having both a career and family. Ephron insisted, “It will be a little messy, but embrace the mess. It will be complicated, but rejoice in the complications. It will not be anything like what you think it will be like, but surprises are good for you. And don’t be frightened: you can always change your mind. I know: I’ve had four careers and three husbands.”8 I

The decision pushed him into the world of computers, a field he’d never really considered, and helped shape his belief that a rewarding life requires a mix of preparation and good fortune. When he returned to Auburn decades later to give the 2010 commencement address, he urged graduates to prepare themselves in anticipation that their opportunity would come just as his had that day with the recruiter from IBM. “We rarely control the timing of opportunities, but we can control our preparation,” he said.

Next came Dr. Vernon B. Richardson, who’d graduated from Crozer in 1938. Tasked with delivering the commencement address, Richardson chose a broad theme: “The Preacher’s Heritage.” He knew from experience how Crozer put its students’ religious beliefs through the ringer, and he encouraged the graduates to look at the New Testament with fresh eyes. “Let no one ever fail to be awed by the mystery of a body of literature so profound being produced so quickly over so wide an area by so many minds responding to one life so briefly lived.

After another twenty minutes of preparation – minutes that are squeezed for every second – Maeve makes her appearance at the long table to announce the menu. Even as she addresses the company, she is rehearsing for the cutting, piercing, brushing, layering, reducing, resetting, pouring, piping, grating, turning, drizzling, shaving, dusting, whipping, enrobing, adjusting, placing, plating choreography of her hands, which will commence the second she’s back upstairs. They all pay her their full attention, with a sort of bovine curiosity and gastrological suspense.

Author and screenwriter Neil Gaiman, in a 2012 commencement address at the University of the Arts, said that excellence in business can be boiled down to three simple things: 1. Be Efficient: Turn in work on time. 2. Be Effective: Do great work. 3. Be Congenial: Be a pleasure to work with.1 Gaiman added that even mastering two of the three will take you far. If you do great work and are a pleasure to work with, most people will forgive you for missing a deadline. If you’re always on time and a pleasure to work with, most people put up with less than perfect work. If you turn in great work on time, most people will put up with you being unpleasant.

They made it to graduation without further incident. Bruce, the class salutatorian, gave a well-honed speech. The commencement address was delivered by the Honorable Frank H. Seay, a popular district court judge from next door in Seminole County.

Peer Reviews Many accountants are asking whether preparation of financial statement engagements trigger a peer review requirement. Here are three questions and answers to help clarify whether your CPA firm is subject to peer review. Question 1 Are public accounting firms required to participate in a peer review program if they only issue financial statements using the preparation guidance in SSARS 21? Based on the AICPA’s rules, the answer is no. But check with your state board of accountancy. Some states require participation in a peer review program even if the AICPA does not. Question 2 If my firm participates in a peer review program, will the financial statement work performed under the preparation guidance be subject to potential review? Yes, the financial statements prepared using the preparation guidance will be included in the scope of the peer review. Question 3 Will compilations be included in peer reviews? Yes. When a peer review is performed, compilations will be included in the scope of the engagement. The issuance of a compilation report does trigger the requirement for a peer review. AICPA Guidance The February 2015 Peer Review Update, a monthly AICPA newsletter, included the following: “On November 18, 2014, the Peer Review Board (PRB) issued an exposure draft, which proposed that firms that only perform preparation engagements under AR-C Section 70 – Preparation of Financial Statements (issued as part of Statement on Standards for Accounting and Review Services (SSARS) No. 21, Statement on Standards for Accounting and Review Services: Clarification and Recodification) would not be required to enroll in the AICPA peer review program (Program). However, it also proposed that a firm’s preparation engagements would be included in the scope of a peer review when the firm either elects to enroll in the program (e.g., to comply with licensing or other requirements) or is already enrolled due to other engagements it performs. This proposal was issued in order to address the effect of these engagements on the scope of the Program. The PRB considered comments raised by the peer review community about the proposal and elected to adopt the proposed guidance changes. The changes are effective for peer reviews commencing on or after February 1, 2015.” Tracking Preparation of Financial Statement Engagements Since the preparation service will be included in the scope of peer reviews, consider that firms enrolled in a peer review program need to track the number of preparation services provided. Otherwise, the peer reviewer will not be able to determine the firm’s mix of work; the peer reviewer uses the total population of a firm’s work to select the sample of engagements to be reviewed. Create a method to track financial statement engagements performed under the preparation standard as early as possible. Peer reviews commencing on or after February 1, 2015, are to include preparation engagements. Given the nature of the preparation service—one that gets turned around quickly—it would be easy for a firm to lose track of how many financial statements were issued using this option. Peer Reviews - A Simple Summary •According to AICPA rules, firms that only perform preparation of financial statement services are not required to enroll in the AICPA peer review program (check with your state board of accountancy to see if their rules are different) •For accounting firms subject to peer review, preparation engagements will be included in the scope of peer reviews •Set up a method to track your preparation engagements; peer reviewers need to know how many preparation engagements your firm issues

Il fatto che alla fine vinca la morte rende qualunque tentativo di esorcizzarla non inutile, bensì bellissimo ed eroico: un rifiuto dell'autocommiserazione e della disperazione.

Environmentalist Paul Hawken, in the 2009 commencement address to the University of Portland, said, “Ralph Waldo Emerson once asked what we would do if the stars only came out once every thousand years. No one would sleep that night, of course. The world would create new religions overnight. We would be ecstatic, delirious, made rapturous by the glory of God. Instead, the stars come out every night and we watch television.

commencement address Jobs gave at Stanford in 2005.

In a college commencement address he delivered three years before his suicide, David Foster Wallace asked his audience to “think of the old cliché about ‘the mind being an excellent servant but a terrible master.’ This, like many clichés, so lame and unexciting on the surface, actually expresses a great and terrible truth,” he said. “It is not the least bit coincidental that adults who commit suicide with firearms almost always shoot themselves in the head. They shoot the terrible master.

You can’t connect the dots looking forward; you can only connect them looking backwards. So you have to trust that the dots will somehow connect in your future. You have to trust in something — your gut, destiny, life, karma, whatever. This approach has never let me down, and it has made all the difference in my life.

[...] Abandon controversy that I may consecrate my talents exclusively to the Muses. And my soul, then, to the Devil? No, though opposition is a hopeless task, acquiescence would be worse. Consider Youngerman's case: He acquiesced, he left well enough alone, he muzzled conscience. Did irony sustain him? Or the Muses? When you rise to deliver a commencement address and half the audience walks out, where is your lofty indifference then, O poet? And his last book-- so bad, so bad! But Youngerman at least knew the meaning of his silence. When I speak to R.M. the language itself seems to alter. I grasp at meanings and they flit away, like minnows in a mountain stream. Or, a better metaphor, it is like one of those secret doors that one used to see in horror movies. It appears to be part of the bookcase, but when the hidden spring is released it turns around and its reverse side is a rough stone face. Must try and develop that image. The last word on R.M.: We do not, and I fear we cannot, understand each other. I sometimes wonder if the reason isn't simply that he's very stupid.

I commenced a deliberate system of time-killing, which united some profit with a cheering up of the heavy hours. As soon as I came on deck, and took my place and regular walk, I began with repeating over to myself a string of matters which I had in my memory, in regular order. First, the multiplication table, and the tables of weights and measures; then the states of the union; with their capitals; the countries of England, with their shire towns; the kings of England in their order; and a large part of the peerage, which I committed from an almanac that we had on board; and then the Kanaka numerals. This carried me through my facts, and, being repeated deliberately, with long intervals, often eked out the two first bells. Then came the ten commandments; the thirty-ninth chapter of Job, and a few passages from Scripture. The next in the order, that I never varied from, came Cowper’s Castaway, which was a great favorite with me; the solemn measure and gloomy character of which, as well as the incident that it was founded upon, made it well suited to a lonely watch at sea. Then his lines to Mary, his address to the jackdaw, and a short extract from Table Talk; (I abounded in Cowper, for I happened to have a volume of his poems in my chest;) “Ille et nefasto” from Horace, and Goethe’s Erl King. After I had got through these, I allowed myself a more general range among everything that I could remember, both in prose and verse.

Tom Hanks alluded to in his commencement address at Yale University. “Fear,” he told the graduates, “will get the worst of the best of us.

Still, nowhere, perhaps, in modern ages, has the province of sacred eloquence been of more importance than it is, under the circumstances which mark the condition of religious institutions, in America.

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Samuel Sewall, Cotton’s former tutor and future close friend, was unknowingly picked for a husband by sixteen-year-old Hannah Hull when she watched him present his commencement address in Latin. Her father was not an alumnus, but he was rich — very rich. He brought his daughter to commencement in order to take stock of the prospects, and she set her sights on Sewall. Later she found a way to meet him, and only after they were married did Hannah explain to Samuel that she had picked him out rather than the other way around.

So when we received another request to do the spring commencement address for the class of 1996 and since it fit into our tour routing, I decided to give it a shot. Well, as soon as the news was released, a few of the college students expressed disdain that the powers that be would select somebody who had never been to college and was known more for redneck songs than for the more genteel pursuits of academia. Soon the criticism showed up in the college newspaper and local media. The pushback came mainly from two seniors named Moore and Leonard. They seemed to think it would be a disgrace to be addressed by someone they considered several cuts below the intelligence level required to speak before such an august body of young men and women who were preparing to go out and make their way in the world. What they didn’t realize is that it was my world they were getting ready to go out into. I had been making my way in it since before they were born and had some things to say about life after cutting the apron strings that could prove just as beneficial as anything they had gotten out of their books.

The great enemy of the truth is very often not the lie—deliberate, contrived, and dishonest—but the myth—persistent, persuasive, and unrealistic. . . . We enjoy the comfort of opinion without the discomfort of thought. —JOHN F. KENNEDY, Commencement Address at Yale University, delivered June 11, 1962

Months later, Falwell was distributing $25 audio tapes of North’s commencement address, his “Freedom Message.” In a fundraising letter sent to supporters, Falwell framed what was at issue: “In my judgment, petty partisan politics have made Ollie North, his family and the very lives of the Nicaraguan freedom fighters pawns in a liberal campaign to humiliate President Reagan.” Critics accused leaders like Falwell of exploiting North in order to reap a “financial bonanza” in their direct-mail campaigns. Falwell’s spokesperson refused to say how much his campaign had brought in, but he wasn’t the only one cashing in on North. Beverly LaHaye’s Concerned Women for America offered a “beautiful full-color picture” of North being sworn in at the Iran-Contra hearings for a mere $20 contribution. Other conservative evangelical organizations also participated in the “Olliemania.” For American evangelicals, Ollie North was the perfect hero at the perfect time.4

Learning how to think’ really means learning how to exercise some control over how and what you think,” said the novelist David Foster Wallace in a commencement address at Kenyon College in 2005.

Steve Jobs put it in his 2005 Stanford commencement address, “Your

Nora Ephron explained in a 1996 commencement address at her alma mater, Wellesley College, about her own graduating class of 1962: “We weren’t meant to have futures, we were meant to marry them. We weren’t meant to have politics, or careers that mattered, or opinions or lives; we were meant to marry them. If you wanted to be an architect, you married an architect.

(Read Alexander Solzhenitsyn’s 1978 Harvard commencement address on that one.)

advice offered by Nora Ephron in her 1996 Wellesley commencement speech when she addressed the issue of women having both a career and family. Ephron insisted, “It will be a little messy, but embrace the mess. It will be complicated, but rejoice in the complications. It will not be anything like what you think it will be like, but surprises are good for you. And don’t be frightened: you can always change your mind. I know: I’ve had four careers and three husbands.”8

It’s part of the drug problem, part of ignorance and AIDS, part of homelessness and alienation,” she declared in 1990 in her commencement address at the University of Pennsylvania, celebrating its 250th anniversary. She cited Benjamin Franklin, who had founded the school. “When Ben Franklin was dining in Paris, one of his companions posed the question: ‘What condition of man most deserves pity?’ Each guest proposed an example. When Franklin’s turn came, he offered: ‘a lonesome man on a rainy

Thirteen Rules for an Effective (and Perhaps Even Inspiring) Commencement Address

I thought about this a lot when I gave the commencement address at MIT back in 2013. I said that if I had a cheat sheet I could give myself at 22, it would have three things on it: a tennis ball, a circle, and the number 30,000. The tennis ball is about finding something that you can become obsessed with, like my childhood dog who would go crazy whenever anyone threw a ball for her. The most successful people I know are all obsessed with solving a problem that really matters to them. The circle refers to the idea that you’re the average of your five closest friends. Make sure to put yourself in an environment that pulls the best out of you. And the last is the number 30,000. When I was 24, I came across a website that says most people live for about 30,000 days—and I was shocked to find that I was already 8,000 days down. So you have to make every day count. I’d give the same advice today, but I would clarify that it’s not just about passion or following your dreams. Make sure the problem you become obsessed with is one that needs solving and is one where your contribution can make a difference. As Y Combinator says, “Make something people want.

Yet even with a voting rights bill, the United States would not be finished, President Johnson had the courage to declare in his commencement address to Howard University graduates in June. “You do not take a person who, for years, has been hobbled by chains[,] and liberate him, bring him up to the starting line of a race and then say, ‘you are free to compete with all the others,’ and still justly believe that you have been completely fair.

Over the decades, I have given speeches of many types, but commencement addresses (along with remarks at funerals) are the hardest to prepare. At my own graduation, the principal speaker was the secretary of defense, who advised the young ladies of Wellesley to find suitable husbands and raise smart children.

reform-minded general secretary of the Soviet Communist Party, the most powerful position in Russia, the Soviet satellites were moving toward independence. I was in Prague the night the Velvet Revolution separated Czechoslovakia from Moscow’s rule and spent time in Poland with the charismatic Lech Walesa, who led Solidarity. Nineteen eighty-nine was that kind of year. Earlier, in June, I finished a commencement address at Tulane University School of Medicine on a Saturday morning and got a call from our news desk: Chinese troops had moved on young urban protesters who had taken over Tiananmen Square in the heart of the Chinese capital, demanding more political and personal freedom after a state visit from Gorbachev, who was reforming