FRF for SMEs: The AICPA's Simpler Alternative to GAAP
FRF for SMEs is the AICPA's accrual framework for owner-managed firms: amortized goodwill, no VIE analysis, no ASC 842. Check loan covenants first.
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Compliance
Navigate regulatory compliance and maintain audit-ready financial records
Romania's E-Invoicing Clock Just Changed: What the 5-Working-Day RO e-Factura Deadline Means for Cross-Border Sellers
Romania's RO e-Factura deadline is now five working days, and non-resident VAT-registered sellers are explicitly in scope — with 15% penalties on both sides.
California Prop 65 Warnings: What Online Sellers Must Put on Labels and Websites
California Prop 65 reaches any seller shipping into the state with 10+ employees — warn before checkout, name the chemical, and relabel short forms by 2028.
Bag Charges Are Not Merchandise Sales: A Retailer's Guide to California's Bag Ban and Washington's Fee Hike
California's 10-cent paper bag charge is excluded from taxable sales, while Washington's 12-cent plastic bag charge is taxable — book each in its own account.
The $5,000 Disabled Access Credit Most Small Businesses Miss: How Form 8826 Pays for Half Your ADA Upgrades
Section 44 gives eligible small businesses a 50% credit up to $5,000 on Form 8826 for ADA access spending — plus a $15,000 Section 190 deduction.
Sponsoring a 401(k) Makes You Personally Liable: What Fiduciary Liability Insurance Covers That Your ERISA Bond Doesn't
An ERISA fidelity bond protects the plan from theft, not you. Fiduciary liability insurance covers 401(k) breach-of-duty claims for $500–$2,500 a year.
Florida's Minimum Wage Hits $15.00 on September 30: The Payroll Checklist Every Employer Needs Before October
Florida's minimum wage hits $15.00 ($11.98 tipped) on September 30, 2026. Update payroll rates, tip notices, and posters before the midweek changeover.
Lending Your Own Money for a Living: Licensing, Usury Caps, and Bookkeeping for Hard Money Lenders
US private lending: business-purpose loans escape licensing and usury caps only if documented so, points count as interest, and IRS Section 166 rules bad debt.
Pre-Ticked Add-Ons Just Cost a Travel App $35 Million: A Small-Business Guide to Fee Consent and Total-Price Disclosure
A pre-ticked "optional" fee is not consent — the FTC's $35M order makes opt-in defaults, total-price disclosure, and traceable fee accounts the standard.
Illinois AI Hiring Compliance: Notice, Bias Testing, and Vendor Records Under HB 3773
Illinois HB 3773 took effect January 1, 2026 and covers employers with one employee — give AI notice, drop zip-code proxies, run four-fifths bias tests.
License and Permit Bonds Are Not Contract Bonds: What License Bonds Cost, How Claims Work, and Why Your Bid Bond Won't Satisfy the Board
A US contractor license bond protects the public and costs 1–3% a year; a bid bond protects one project owner and will never satisfy a state licensing board.
Mutual NDAs for Small Businesses: Define It, Mark It, and Sign Before You Share
A mutual NDA binds both sides — and the residuals clause, the marking rules, and two separate clocks decide whether yours survives a dispute.