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States Begin to React to Federal Tax Reform
On December 22, 2017, President Trump signed sweeping tax reforms into law. As a result of the new and modified federal provisions, state conformity has become a popular topic of...
What You Need to Know About the SEC’s New Cyber Guidance
During the primetime of the 2017 10K filing season, the SEC issued additional guidance and expectations for cybersecurity disclosures. Cyber has been a hot topic for the SEC in the...
Tax Reform Worksheet - Business
The most important corporate tax change, by far, is the reduction in the corporate tax rate to 21% from a graduated tax structure topping out at 35%, along with a complete rewrite of international tax rules.
Tax Reform for Individuals
Now that the Tax Cuts and Jobs Act of 2017 (TCJA) has become law, taxpayers are looking forward to additional guidance from the IRS and Treasury Department on the various provisions.
When Will the IRS Start Providing Guidance on the New Tax Law?
Now that the Tax Cuts and Jobs Act of 2017 (TCJA) has become law, taxpayers are looking forward to additional guidance from the IRS and Treasury Department on the various...
Tax Reform is Coming to Town
The largest re-write of US tax law in over 30 years is now complete and subject only to the President’s signature. The details are voluminous and initial guidance should appear in...
Trump’s Twitter Deletion Illustrates 2 Oft Overlooked M&A Due Diligence Issues
Every now and then when I get a few minutes to myself I like to catch up on recent news. Frequently, what starts as a break from work turns into...
Tax Reform Hits a Critical Juncture
Over the last week, the pace of work in Congress on tax reform has picked up substantially. The House passed the “Tax Cuts and Jobs Act” last Thursday, and the...
House Tax Reform Details Unveiled
The House Ways and Means Committee just released the details of their tax reform bill and will start hearings next week. The Senate Finance Committee will roll out their companion...
How Ikea Thought Outside the Box
If you’ve never shopped at Ikea yourself, chances are that you know someone who has. And you’ve likely heard a horror story about attempting to assemble one of the furniture...
Tax Reform Starts to Take Shape
After fits and starts over the last nine months, a broad tax reform plan is now beginning to emerge between Congress and the White House....
Weighing the Risks and Benefits of ESOP
True to its name, an employee stock ownership plan (ESOP) is a type of employee benefit plan, similar in some ways to a profit-sharing setup. The National Center for Employee Ownership (NCEO)...
Financial Institution Embezzlement
In 2013, a senior accountant of a financial institution discovered a suspicious $500,000 debit in a suspense general ledger account. Upon further research, the accountant discovered that this amount involved seven “cashier’s” or “official” checks that were all issued by the head branch teller.
International Manufacturer Identifies Million Dollar Fraud
HORNE provided the company with insights on how to improve its internal controls to mitigate its fraud risks and to prevent future losses. Our report helped the company support its insurance claim and thus remediate its losses.
Top Risks Impacting Film Tax Incentive Programs
A production with a $25 million budget could have potential fraudulent expenditures of over $1.25 million, or 5% of expenditures, based on most recent ACFE survey.
Chart Your Course to the New Revenue Recognition Standard
This outline provides an overview of the steps needed to ensure a smooth transition to the new Revenue Recognition Standard.
Fire and Fraud Triangles
Fraud is a significant risk to insurance companies. Most executives and employees understand the risk of fraud but struggle to find the resources to fight it.
Business Valuation and Small Business Administration Loans
As banks change hands and new owners seek financing, often through Small Business Administration (SBA) loans current SBA Standard Operating Procedures (SOP) require an independent business valuation by a qualified source.
New Exempt Employee Rule
The Dept. of Labor projects this new ruling will cost employers an estimated $12 billion over the next 10 years.
Prepare For The New Lease Standards
The FASB issued an Accounting Standards Update intended to improve financial reporting on leasing transactions.
Cybersecurity Considerations For M&A
Investors must place a higher value on the cyber resilience of a potential acquisition.
Closing the Talent Gap
As the workforce changes, companies must also change their tools, vision, and culture to recruit and retain top talent.
Hiring With Stock-Based Compensation
Stock Based Compensation - the key to attracting the key talent for your company.
Protect Your Business From Costly Financial Errors
Keep your reporting on track with a reliable assurance partner.