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Member Articles


OBBBA One Year Later: Key Tax Developments and Planning Considerations

Over the past year, the impact of The One Big Beautiful Bill Act (OBBBA) has continued to unfold. Policy changes and implementation dynamics have created ripple effects across taxpayers and businesses, prompting many to ...

Court Ruling May Open Door to COVID-Era Tax Penalty Refund Claims, But Time Is Limited

A recent federal court decision is prompting renewed discussion around whether certain taxpayers may still have opportunities to recover penalties tied to federal tax filings during the COVID-19 pandemic disaster period. ...

SEC Proposes Optional Semiannual Reporting for Public Companies: What CFOs and Audit Committees Should Know

On May 5, 2026, the U.S. Securities and Exchange Commission voted to propose amendments that would give public companies the option to file semiannual reports in lieu of quarterly reports. For C-suite executives, CFOs an ...

Accounting for Adaptive Reuse Real Estate Projects under U.S. GAAP

As cities across the U.S. grapple with excess office inventory and evolving community needs, adaptive reuse has become a powerful solution. Transforming underutilized commercial properties, such as offices, warehouses or ...

Year-End Tax Planning for SALT: Key 2025 OBBBA Provisions and Strategies

As federal changes under the One Big Beautiful Bill Act (OBBBA) ripple through the tax landscape, state and local tax (SALT) planning has become increasingly complex. From evolving conformity decisions and property tax r ...

Treasury and IRS to End Paper Checks: What Taxpayers Need to Know

The U.S. Department of the Treasury and the IRS will discontinue paper check payments for most federal transactions starting September 30, 2025, according to Executive Order 14247. After this date, the Treasury Departme ...

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