#compliance
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Connecticut's SB 298, effective July 1, 2026, requires warehouses with 250+ employees at one site (or 1,000+ across sites) to disclose productivity quotas in writing, retain three years of work-speed records, and answer employee data requests within 10 days, with a rebuttable presumption of retaliation for adverse actions taken within 90 days.
FASB's ASU 2025-06 replaces the three-stage ASC 350-40 test with a single "probable-to-complete" threshold for internal-use software, a change expected to decrease capitalization for SaaS companies once it takes effect for annual periods beginning after December 15, 2027.
Under ASC 958-805, a combination of two nonprofits must be classified as either a merger, which uses the carryover method with no fair-value remeasurement or goodwill, or an acquisition, which requires fair-value remeasurement and an immediate expense instead of capitalized goodwill for any excess consideration.
Medicare excludes routine foot care under Section 1862(a)(13) unless a Q7, Q8, or Q9 modifier documents a qualifying systemic condition, and a missed modifier produces a flat claim denial that podiatry practices often never trace back to a root cause in their books.
A first-year SOC 2 Type II report for a 10–50 person SaaS company typically costs $25,000–$80,000 total, with the audit fee itself covering only about 40% of that — internal labor and readiness work make up the rest.
Major carriers including Chubb, Travelers, and Berkshire Hathaway have added AI exclusion endorsements (ISO's CG 40 47 and CG 40 48) to general liability and E&O policies, with over 80% of exclusion requests approved by state regulators, leaving small businesses using chatbots and AI writing tools newly exposed to uncovered claims.
Illinois's Biometric Information Privacy Act requires a written policy, notice, and signed consent before any fingerprint, palm-vein, or facial-recognition time clock scans an employee, with damages of $1,000–$5,000 per violation and similar consent rules now spreading to Texas, Washington, and roughly twenty other states.
California's SB 648 takes effect January 1, 2026, giving the Labor Commissioner direct authority to fine employers $250 to $1,000 per violation for deducting credit card processing fees from employee tips, a practice already banned under Labor Code Section 351.
Commingling trust and operating funds is illegal in all 50 states with fines from $1,000 to $25,000 per violation, and CAM reconciliation errors can trigger tenant audits years later — here's how three-way reconciliation and a property-specific chart of accounts keep commercial books compliant.
The DOL's 2024 Retirement Security Rule was formally vacated in March 2026, reverting fiduciary status for 401(k) rollover advice to the 1975 five-part test — here's what plan sponsors and savers should ask advisors now.
Embedded AI now auto-categorizes transactions and flags anomalies in real time inside tools like QuickBooks and Xero, but industry estimates put manual bookkeeping error rates at 1-3% versus below 0.5% for well-monitored AI systems — the tradeoff is that AI errors compound systematically until a human catches the pattern, which is why explainable AI and real-time controller oversight are becoming standard practice.
As of January 1, 2026, twenty states have comprehensive data privacy laws, but coverage of employee HR records varies sharply — California extends full consumer rights to employees while Colorado and Virginia exempt employment records except for a new Colorado biometric-data carve-out effective July 1, 2025.
