All Articles
Spotlight on O’Connor Consulting Services, LLC: Partnering with Aprio
Summary: In the latest segment of Aprio’s Nonprofit Spotlight series, we spotlight the new addition O’Connor Consulting Services, LLC (OCS)…
Spotlight on Jae Kim: Aprio’s Korea Practice Leader
Summary: In the latest segment of Aprio’s International Spotlight series, we sit down with Jae Kim to discuss his background…
How Do Wrap Rates Offer Strategic Insights for Government Contractors?
Summary: Aprio industry leaders explored how indirect rates have evolved from a compliance checkbox into a critical driver of operational…
Five Ways to Enhance the New Patient Experience
By Roger P. Levin, DDS There is a system we teach at Levin Group called the New Patient Experience, designed…
Beyond the Will: Why a Comprehensive Estate Plan is Essential for High-Net-Worth Families
Summary: High-net-worth individuals and families need more than a will to protect their legacy. A truly comprehensive estate plan integrates…
Navigating Real Estate Taxes Under the OBBB: Key Opportunities for Owners, Developers & Investors
Summary: Several new provisions introduced by the One Big Beautiful Bill will have a major impact on real estate owners,…
Last Call – These Tax Credits Are on Their Way Out
Summary: Several major federal tax incentives are set to expire or phase down soon. Take advantage of these opportunities and…
Clarifying Expectations: How October’s SAR FAQs Shift AML Priorities
Summary: On October 9, 2025, FinCEN and federal regulators released new FAQs clarifying Suspicious Activity Reporting (SAR) requirements. These updates…
The One Big Beautiful Bill: What Latin American Businesses Need to Know
Summary: The One Big Beautiful Bill (OBBB) introduces major changes to U.S. tax law that directly affect Latin American companies…
No Tax on Tips: What Employers Need to Know About the New OBBB Provision
Summary: The One Big Beautiful Bil introduced a new provision that has major implications for employers across the restaurant, franchise,…
The Truth Behind the Numbers: Investigative Techniques Used in Forensic Accounting
Summary: The digital era has given way to a rise in financial crime that threatens the economic security of both…
The Mechanics of Debt-Financed Distributions in Real Estate
Summary: Refinancing appreciated real estate allows pass-through entities and owners to distribute cash, but the deductibility of interest expense depends…
6 Manufacturing & Distribution Insights from Q4 2025 and What They Mean for You
After a year of uneven growth, the manufacturing sector is showing signs of stabilization. Production is once again expanding, factory…
California Occasional Sale Exemption: What Business Sellers and Buyers Need to Know
Summary: A California Office of Tax Appeals opinion concluded that the sale of a dental practice’s assets to multiple buyers…
Structure Matters: Sale of Real Property Subject to Illinois Replacement Tax
Summary: Illinois published a general information letter clarifying that when a partnership sells its assets, the transaction is subject to…
Indiana’s Ruling Addresses Sales Tax Implications for Generative AI
Summary: As technology continues to evolve at a rapid pace, it is crucial for businesses to consider the sales tax…
How South Carolina Applied the True Object Test to Address Sales Tax in Construction Contracts
Summary: South Carolina issued a private letter ruling in which it applied the true object test to conclude that an…
What Tax-Saving Strategies Should Dental Practice Owners Consider Before 2026?
Summary: With the passing of the One Big Beautiful Bill (OBBB) last July 2025, some tax credits and deductions will…
Reinventing Audit: Automation, AI, and the Next Generation of Assurance
Summary: Automation, APIs, and AI are transforming audits, enabling 100% testing, faster cycles, and smarter assurance. Discover how these advances…
Estimating Systems: Mastering DCAA Estimating System Audits and Compliance
Summary: Winning and keeping government contracts demands more than just a strong proposal, it requires a compliant, well-documented estimating system…
From Vision to Impact: The Story Behind Aprio’s Black Business Forum
In this Q&A with Yelena Epova, Aprio’s Atlanta Office and International Practice Leader, discover what inspired the founding of the…
Navigating the New R&D Landscape After the OBBB: 8 Common Section 174 Questions Answered
At a glance Schedule a consultation The full story On July 16, 2025, Aprio hosted a timely and insightful webinar…
Case Study: Turning Complexity into Clarity in a High-Stakes Equity Sale
How Leveraging Strategic Tax Consulting Helped a Mid-Sized Software Company’s Equity Sale When a mid-sized software company known for its…
DOGE Impacts on Financial Reporting for Government Contractors
Summary: The creation of the Department of Government Efficiency (DOGE) in January 2025 has led to broad contract terminations across…
Filtering Through the Tech Landscape: How Cloud Accounting Enhances Financial Visibility and Reduces Noise
Summary: Whether you own a local family restaurant or an established multi-unit franchise, your business needs the best-possible financial visibility…
2026 Manufacturing Playbook: Adapting to Disruption and Innovation
Summary: Manufacturing in 2026 is set to experience rapid transformation driven by technological innovation, evolving customer expectations, and global tension….
Maximizing Government Contract Success: The Power of Performance-Based Acquisition (PBA) and Quality Assurance Surveillance Plan (QASP)
Key Takeaways: Background As the Trump Administration implements changes to the future of contract acquisitions and their emphasis on cost…
Fries, Shakes, and Tax Breaks: Are You Prepared for April 15?
Summary: As April 15 approaches, McDonald’s franchisees must prepare for the complexities of preparing the necessary financial and tax requirements,…
The Branch Profits Tax: What It Means for Foreign Companies Doing Business in the U.S.
Summary: Foreign companies operating U.S. branches may face the branch profits tax, which is a second layer of tax on…
Does Your Dental Practice Qualify for the R&D Tax Credit?
Summary: Dental practices may be able to qualify for R&D tax credits for developing or improving new dental products, procedures,…
Government Shutdowns and the Hidden Impact on Taxpayers
Summary: A government shutdown can affect millions from federal agency operations and IRS services to individual taxpayers, resulting in significant…
6 Key Tech Industry Insights and What They Mean for Your Business
2025 Third Quarter Report What we are seeing in technology The tech sector is settling down, even as rapid change…
Family Offices and Real Estate: Strategies for Multigenerational Wealth
Summary: Family offices are reshaping the real estate investment and wealth planning landscape. In Aprio’s latest Real Estate Practice webinar,…
Bitcoin and Texas Franchise Tax: Key Insights into Intangible Property Ruling
Summary: A private letter ruling concluded that for Texas Franchise Tax purposes, bitcoin is treated as intangible personal property. Taxpayers…
Washington Court Upholds B&O Tax Sourcing for Wholesale Drop Shipments
Summary: For business and occupation tax purposes, the Washington Court of Appeals agreed with the Department of Revenue that wholesale…
Massachusetts Unveils New Real Estate Withholding Tax on High-Value Property Transfers
Summary: Massachusetts enacted a new regulation that imposes a withholding tax obligation on certain sales of real estate by nonresident…
From Customs to Checkout: How Do Tariffs Impact Sales and Use Tax Compliance?
Summary: With U.S. tariff policy rapidly evolving, one important state tax question must be answered: what are the sales and…
Partnership Basis: What Is It & How Does It Work?
Summary: A fundamental understanding of partnership basis and tracking is crucial to making the best business decisions. The positions taken…
Automating Your Nonprofit Back Office for Efficiency and Impact
Summary: Nonprofit organizations often face a significant digital hurdle: automating their back-office tasks. Many nonprofits rely on limited resources, outdated…
2025 Contractor’s Guide to Preparing for a Government Shutdown
Summary: With a potential Government shutdown on October 1, federal contractors face real risks, from halted funding and delayed payments…
How CEOs Can Scale Smart, Stay Cash Strong, and Win Big
Key Takeaways: In today’s fast-moving business environment, CEOs face a critical challenge: how to lead their organizations from scrappy startups…
The Role of Funds Tracing in Forensic Accounting
Summary: Companies that lack internal accounting controls may be giving money to the wrong individuals or entities without even knowing…
Innovation in Every Bottle: R&D Tax Opportunities for Winemakers
Summary: R&D tax credits are more lucrative than ever before and can help shareholders in the wine industry increase cashflow…
6 Real Estate Insights from Q3 2025 and What They Mean for You
Commercial real estate is showing signs of resilience as tighter capital conditions and higher costs persist. Transaction activity is stabilizing,…
The Hidden Risks of Global Business: What Companies Should Know About Compliance
Summary: Regulations are changing fast, and enforcement is in the headlines regularly. From I-9 audits to immigration enforcement, companies must…
The Latest IRS Guidance on Section 174
Summary: The IRS’s Rev. Proc. 2025-28 provides procedures for taxpayers to apply the new rules for §174 costs introduced by…