Services: Tax Advisory
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Your First 401(k) Audit: What to Expect and How to Prepare
Facing your first 401(k) audit? Learn when the 100-participant threshold applies, what auditors request, and how to prepare for the Form 5500 deadline.
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Related-Party Transactions and Your SNF Cost Report
Medicare SNF cost reports must report related-party transactions at actual cost, not marked-up price. Learn the 42 CFR 413.17 rule and how to document…
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LIHTC Cost Certification: What CPAs Verify and the New 25% Test
A LIHTC cost certification sets your final credit. Learn what CPAs verify under Section 42 and how the new 25% bond test changes 4%…
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FASB ASU 2026-02: Accounting for Environmental Credits
FASB ASU 2026-02 (Topic 818) sets new rules for recognizing and measuring environmental credits. Learn who is affected and the effective dates.
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OMB’s 2026 Single Audit and Uniform Guidance Overhaul
OMB’s proposed 2026 Uniform Guidance overhaul keeps the $1M single audit threshold and 15% de minimis rate. Learn what the rewrite would change.
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CCRC Accounting: Advance Fees and Future Service Obligations
CCRC accounting treats refundable entrance fees as a liability and nonrefundable fees as deferred revenue. Learn how advance fees and service obligations work.
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CECL Relief: What ASU 2025-05 Means for Private Companies
CECL relief has arrived. ASU 2025-05 gives private companies a current-conditions expedient and a subsequent-collections election for trade receivables.
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CCBHC Demonstration Adds 10 States: Audit-Ready Financials
Ten new states joined the CCBHC Medicaid demonstration. Learn the four PPS methodologies and how new clinics can build audit-ready financials from day one.
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New SNF Medicare Cost Report (CMS-2540-24): What Changed
Skilled nursing facilities must file the redesigned CMS-2540-24 Medicare cost report for periods ending on or after Sept 30, 2025. Learn what changed.
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ESOP Audits: Coordinating Valuation, Trustee, and Form 5500
An ESOP with 100+ participants needs an audit with its Form 5500. Learn how to coordinate the valuation, trustee, and filing to avoid deadline…