Blog

The phone call comes. A client has died, and the family wants to know what happens next. For many CPAs, particularly those who don’t specialize in estates, the immediate question is practical: which forms get filed, when are they due, and who is responsible for filing them? Here’s the filing roadmap. The Final Individual Return: […]

Ethics CPE gets a bad rap. The assumption is that it’s a rehash of principles every CPA learned before getting licensed, packaged into the minimum hours a state board will accept. Sit through it, click through it, move on. That reputation isn’t entirely unearned. But the substance of ethics CPE has shifted in the past […]

Corporate tax deadlines don’t always land where practitioners expect them. Some are obvious (the filing deadline). Others are buried in code sections that only matter once a year, at exactly the wrong time. Missing them rarely triggers a dramatic penalty. It triggers a missed deduction, a forfeited election, or an underpayment that compounds quietly. Five […]

Most CPAs spend the bulk of their careers in the pass-through world. S corporations, partnerships, sole proprietorships. The tax logic is familiar: income flows through to the owner, one level of tax, done. Then a C corp question surfaces, and the assumptions stop working. The two entity types share a corporate structure but operate under […]

Trusts come up constantly. At client meetings, at family gatherings, in conversations with colleagues who handle estate work. And the questions tend to follow a pattern: What exactly is a trust? Do I need one? What’s the difference between revocable and irrevocable? Most CPAs didn’t get formal trust training. They picked it up on the […]

Every CPA uses AI now, or will soon. Even something as routine as pasting text into ChatGPT or uploading a document to a cloud-based analytics platform counts. And every one of those interactions falls under professional standards that predate AI by decades. The rules aren’t new. The way they apply is. The AICPA Rule That […]

If a colleague, client, or family member hasn’t asked about Trump Accounts yet, they will. The name alone generates questions. And since the accounts went live on July 4, 2026, those questions are getting more specific. Here’s the short version of what CPAs are being asked and what the answers actually are. The Basics Trump […]

A year ago, the tax code looked different. The TCJA provisions were expiring. The SALT cap sat at $10,000. Bonus depreciation was phasing down. Then the One Big Beautiful Bill Act (Public Law 119-21) landed on July 4, 2025, and rewired significant portions of the Internal Revenue Code in a single stroke. If it’s been […]