The straight line

Category Archives: Small Business Planning

Beneficial Ownership Reporting

Blake Miller, CPA, CFE, Partner The 2021 Corporate Transparency Act created a new beneficial ownership information (BOI) reporting requirement for small businesses starting January 1, 2024.   The purpose of this legislation was to combat bad actors from concealing their ill-gotten gains through shell companies or other opaque ownership structures in the U.S.  The act will...

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2022 Global Study on Occupational Fraud and Abuse

By:  Mark Gardiner, Partner, CPA, CFE The Association of Certified Fraud Examiners released their 2022 edition of the Report to the Nations fraud study last spring. This study contains over 2,110 cases of occupational fraud that were investigated between January 2020 and September 2021. This study published each year by the Association of Certified Fraud...

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Times Are Changing – Dennis Gardiner, CPA, Managing Partner

As I think back over the past years, I find today strikingly different. Your industries, the current business environment and societal changes have directed our training, planning, and working environment to focus in areas not thought about in the past. Less than one half of our recent staff training agenda was dedicated to technical topics...

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