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Member Articles


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 ...

S Corporations: Real Estate’s Biggest Enemy (Behind Current Interest Rates)

While the majority of real estate assets are held in entities taxed as partnerships, it’s not uncommon to see closely held properties owned in S corporations. While these entities have their advantages, in the real est ...

Smart Estate Planning Begins With Protecting Your Assets

Updated September 9, 2024, to include the most current regulatory updates and industry insights. It’s one thing to earn enough to live a comfortable lifestyle. It’s yet another to develop a plan for protecting your ...

Leveraging Artificial Intelligence and Machine Learning in Forensic Accounting

The integration of artificial intelligence (AI) and machine learning (ML) techniques has transformed countless industries during its short time in the spotlight of groundbreaking technologies, and forensic accounting has ...

Review Changes to Texas Franchise Tax as May 15 Deadline Looms

The May 15 deadline is fast approaching to file the Texas Franchise Tax report and the Public Information Report (PIR) or Ownership Information Report (OIR). Recent changes in the franchise tax “no tax due” revenue t ...

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