As the world strives toward carbon neutrality, equity and inclusion, and responsible governance through the  pursuit of Environment, Social, & Governance (ESG) initiatives, it’s not just global corporations who will be taking on these challenges. A significant effort will come from small and mid-size organizations embracing this process, including the up- and down-stream supply lines...

Gardiner + Co. has spent the last few years researching artificial intelligence (AI) and now is the time for us to forge ahead with this technology. The firm will employ AI in some engagements in 2022 and will expand our use over the next few years to engagements that can benefit from it. The concept...

Since the Financial Accounting Standards Board (FASB) began the process of enhancing the lease accounting standard in 2006, and after several delays of the implementation dates, it seemed that maybe this would never become a reality, but the time has come. Accounting Standards Codification 842 – Leases became effective for companies with fiscal years beginning...

A year ago, I wrote, “When the pandemic started, I don’t think any of us would have anticipated that nearly a year later we would still be enduring the pandemic.” Well now, nearly two years later, every time we think we see light at the end of the tunnel, the virus develops a new variant...

If we look back a year, who would have thought that 2021 would become 2020 2.0? I’m sure everyone had to deal with new challenges in 2021, such as supply chain issues, rising costs, the ongoing threat of virus mutations and staffing shortages to name a few. Despite these challenges, I was still glad to...

The Internal Revenue Service (IRS) issued final rules regarding the domestic production activities deduction 199A(g) (DPAD) Thursday. The IRS has made the decision to not allow the DPAD to apply to non-member-based business. The Office of Information and Regulatory Affairs (OIRA) completed its review of the final regulations under 199A(g) and plan to reveal guidance...