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Member Articles


Planning to Grow or Exit? Don’t Overlook Audit Readiness

When business owners begin planning for growth, new investors, financing or an eventual sale, tax planning is usually one of the first conversations they have. That may be the right instinct, but it’s only part of the ...

How to Drive Better Operational Decision Making with a Strategic IT Audit

For financial institution leaders, risks to information technology are no longer limited to the tech team. IT risks can affect customer trust, vendor oversight, regulatory readiness, and daily decision-making. According ...

Why LGIP Accounting Choices (and Audit Standards) Matter More Than You Think

Local government investment pools (LGIPs) are often discussed as if they are interchangeable with other investment pool products. In practice, subtle differences in accounting framework and audit standards can materially ...

Understanding the 90/10 Rule: Compliance and Calculation for Proprietary Post-Secondary Institutions

The 90/10 rule is a regulation set forth by the Department of Education (DOE) in 34 CFR § 668.28 for proprietary (for-profit) post-secondary institutions. The regulation requires that at least 10 percent of proprietary ...

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