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  • what if the client becomes the target of a federal investigation, and the association between the client and the firm becomes public?
    • 11 Aug

    Marijuana Business Clients: ‘Smokin’ Hot’ Issues for CPAs

    The marijuana industry is a prime example of a “current, emerging and future” risk area, given the number of perplexing difficulties CPAs face when trying to assess the special considerations pertaining to marijuana business clients and to the CPA firms that service such clients. At the heart of the difficulties is the split between federal law, under which marijuana is basically illegal, and the laws in states where voters or legislators have approved measures to allow the use of marijuana for medical and/or recreational purposes.

    By Firm Advice, IMPACT Article 0 Comments Read more...
    11 Aug

    SSARS No. 21 Risk Management and Implementation Issues

    By Duncan B. Will, CPA / ABV / CFF, CFE

    AICPA’s Accounting and Review Services Committee (ARSC) issued Statement on Standards for Accounting and Review Services (SSARS) No. 21 in October 2014. This Standard marked the conclusion of the ARSC’s Clarity Project, which clarified and modified existing standards covering the performance of review and compilation engagements for historic financial statements.

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    16 Jun

    Alert — New California Law — Assembly Bill 1522, California Paid Sick Leave Law aka “Healthy Workplaces, Healthy Families Act of 2014”

    On Sept. 10, 2014, Governor Jerry Brown signed AB 1522 — the Healthy Workplaces, Healthy Families Act of 2014 (“HWHFA”). Effective July 1, 2015, California law will mandate paid sick leave accrual for employees statewide at a rate of one hour for every 30 hours worked, allowing employers to cap employee use of paid sick leave to 24 hours (or three days) per year, with accompanying notice and recordkeeping requirements.

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