Why Every Private-Equity Deal for a CPA Firm Splits Into an Attest and a Non-Attest Entity
US law bars non-CPAs from owning an attest practice, so every CPA-firm PE deal splits in two — and only 30–50% of the headline price is cash at close.
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Audit
Independent audit and assurance engagements — SOC 2, financial statement audits, internal controls testing, evidence collection, and audit readiness for service organizations and growing businesses
Form 5500 Filing for Small Business Retirement Plans: Who Must File, the 100-Participant Audit Tripwire, and Penalty Relief for Late Filers
Form 5500 is due July 31 for calendar-year plans; IRS late penalties run $250 a day up to $150,000, but DFVCP caps small-plan relief at $1,500.
Grant Management Software for Small Nonprofits: What Fluxx, Instrumentl, and SmartSimple Actually Solve
GrantHub is gone, and Fluxx and SmartSimple are grantmaker tools — here's which grant software small nonprofit seekers actually need, by lifecycle stage.
Joint Interest Billing for Small Oil and Gas Operators: How COPAS Rules Decide Who Pays for the Well
A COPAS joint interest billing audit window closes 24 months after the calendar year ends — check overhead rates, AFE overruns and your decimal before it shuts.
Reverse Sales Tax Audits: How to Get Back the Sales and Use Tax You Overpaid
A reverse sales tax audit recovers US sales and use tax you overpaid to vendors or self-assessed — most states allow refund claims three to four years back.
The DOL Is Auditing Your Payroll: What a Wage and Hour Investigation Actually Looks Like
A US DOL wage-hour investigation has four stages: opening conference, records review, interviews, final conference. Weak payroll records double the cost.
Void vs. Delete in QuickBooks: Which Button Keeps Your Audit Trail Intact?
Voiding zeroes a QuickBooks transaction but keeps the record; deleting erases it. Void by default and recover mistakes through the Audit Log.
Your Audit Just Got a Color: What a Yellow Book (GAGAS) Audit Means for Nonprofits and Contractors
A Yellow Book (GAGAS) audit adds internal-control and compliance reporting to a financial audit — required for nonprofits spending $1M+ in federal awards.
The Beneish M-Score: How to Spot Earnings Manipulation Before You Lend, Invest, or Acquire
The Beneish M-Score combines eight financial-statement ratios into one score that flags likely earnings manipulators above −1.78; here is what each variable catches and how to use it in lending and acquisition due diligence.
How to Audit Your FedEx and UPS Invoices (and Claim the Refunds You're Probably Missing)
Carrier billing errors cost shippers 3 to 5 percent of parcel spend, and late-delivery refunds expire 15 days after the invoice (FedEx) or scheduled delivery (UPS). This eight-point audit checklist covers service failures, duplicates, DIM errors, and bogus surcharges, plus a weekly routine that keeps claims inside the window.
The IRS Lost 27% of Its Staff: What Small Businesses Should Do Differently in 2026
After the IRS cut 28% of its workforce, phone waits doubled to 14 minutes, paper processing slowed to 36 days, and audit revenue fell 35%. The small-business playbook is to e-file everything, use the Business Tax Account, respond to notices online, and keep audit-ready books.
Tunisia's 2026 Optional Flat Tax: 4,000–5,000 TND for Six Audit-Free Years — Should You Opt In?
Tunisia's 2026 Finance Law lets small businesses under 100,000 TND turnover pay a flat 4,000 or 5,000 TND a year — half that in rural zones — and skip tax audits for six years. The flat tax only beats the progressive schedule above roughly a 45% net margin in the lower bracket and 26% in the upper one; here is the break-even math, the eligible activities, and the four traps.