The straight line

Category Archives: Small Business Planning

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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Sustainability/ESG Report – Blake Miller, CPA, Auditor

It has become increasingly common to hear investors and stakeholders request environmental, social and governance (ESG) information from companies to assist them in assessing a company’s performance. Many large companies have responded by delivering this information to stakeholders for further consideration. In 2020, 92% of the S&P 500 companies and 70% of the Russell 1000...

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Changes Coming to Future Employee Benefit Plan Audits – Ryan Taylor, Partner

In July 2019, the AICPA issued Statement on Auditing Standards (SAS) No. 136, Forming an Opinion and Report on Financial Statements of Employee Benefit Plans Subject to ERISA, which prescribed certain new performance requirements for financial statement audits of ERISA employee benefit plans and changed the form and content of the related auditor’s report. This...

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