The straight line

Biofuels Credits

Seth Gilson, CPA, Partner Ethanol Incentives Across the Midwest: What Fuel Retailers Need to Know in 2025 With evolving state tax credits and incentive programs aimed at promoting higher ethanol blends, retailers across the Midwest should take note of important updates and opportunities to maximize value from biofuel sales. Here’s a breakdown of the latest...

keep reading

Iowa Governor Signs Law to Strengthen Oversight of Grain Dealers and Warehouses

Dennis Gardiner, CPA, Managing Partner Governor Kim Reynolds has signed Senate File 608 into law, introducing key changes to the regulation of grain dealers and warehouse operators in Iowa. The new legislation aims to enhance the financial integrity and accountability within the state’s grain industry. A central component of the bill is the revision of...

keep reading

Protecting Your Business from Fraud

Matt Gardiner, CPA, CFE, Partner Every business faces financial risks from both internal and external sources. Internally, weak segregation of duties, unchecked authority, and over-reliance on trust can create opportunities for misconduct. Externally, vendor fraud, cyberattacks, and third-party schemes often exploit oversight gaps. Addressing these risks requires a proactive, multi-layered approach. Internal Fraud: Preventing internal...

keep reading

GASB Update

Elizabeth Thyer, CPA, Partner Something new for the audit for the fiscal year ended June 30, 2025, will be the implementation of Governmental Accounting Standards Board Statement 101, Compensated Absences. The objective of this standard is to better meet the information needs of financial statement users by updating the recognition and measurement guidance for compensated...

keep reading

Cybersecurity in 2025: Understanding Risks, Threats, and Governance Priorities

Dennis Gardiner, CPA, Managing Partner In 2025, cybersecurity is no longer a back-office function—it’s a strategic business imperative. As digital ecosystems expand and threats become more advanced, organizations face escalating pressure to not only defend their systems but also demonstrate strong cyber governance at the highest levels. The Threat Landscape: Breaches, Nation-State Hacks, and Malware...

keep reading

Strategic Thoughts on Industry Challenges and Opportunities

Greg Cargin, CPA, Partner “Your success isn’t based on your ability to simply change; it is based on your ability to change faster than your competition, customers, and business.” This insightful quote encapsulates many of the shifts we’ve observed in the cooperative sector in recent years. These changes are not only persistent but accelerating, emphasizing...

keep reading