R&A CPAs blog

Top HOA Fraud Risks and Why Financial Statement Audits Matter

Fraud can occur in any Homeowners Association (HOA). Understanding where fraud tends to show up and what financial statement audits can reveal can help boards strengthen oversight and better protect community funds.

How to Structure Real Estate Investments for Maximum Tax Efficiency

The structure behind real estate investment is key—the difference between a well-structured investment and a poorly structured one can be significant. Click for the details.

Why Some Taxpayers May Need to File Amended 2025 Arizona Tax Returns

States can create their own tax laws—and that adds complexity for taxpayers who must file both federal and state tax returns. Click for more information and some specifics for Arizona.

Does my Business Need Cyber Liability Insurance?

Because the financial consequences of a cyberattack can be devastating, business owners must consider what they can do to manage risk and mitigate damage. Cyber liability insurance is an option we recommend.

IRS to Revise Nonprofit Tax Returns

New proposed changes to Form 990, which is filed by not-for-profit organizations, will focus on making an organization’s use of funds more transparent. Click for more details.

What OBBBA Tax Changes Take Effect in 2026?

January 1 ushered in a new set of provisions resulting from the One Big Beautiful Act that will influence what 2026 looks like. You will want to pay attention now, before the year gets too far along.

April 2026 Newsletter

Understanding the Federal R&D Tax Credit

At its core, the federal R&D tax credit, enacted in 1981 to stimulate innovation and business investment, provides dollar-for-dollar savings tied to qualified research activities. It is now complemented by…

Scam Alert: How To Spot Phishing, Smishing and Spoofing

Phishing remains a major threat. In the second half of 2024, email-based phishing attacks surged by 202 percent. Alarmingly, most of these attacks used link-based tactics, and 80 percent of…

IRS Interim Guidance Provides Clarity on Bonus Depreciation Rules

The One Big Beautiful Bill Act (OBBBA) brought welcome news for businesses with the permanent return of 100 percent bonus depreciation. Businesses are now eligible to deduct the full cost…

Installment Sales – Ins, Outs, Ups, & Downs

June 30, 2026

The installment method is a tax-reporting strategy that allows you to spread out the recognition of capital gains over multiple tax years when you finance an asset sale yourself. There is a lot to know—click for the details.

How Manufacturers Can Turn Innovation into Tax Benefits

June 30, 2026

Recent tax law changes have expanded the definition of qualifying research and development activities and created new opportunities for manufacturers to recover capital. Click for important details.

Substantiating Charitable Contributions

June 30, 2026

To close loopholes, Congress added Section 170(f)(8)(A) to the Internal Revenue Code to create strict substantiation rules for charitable contribution deductions. Click through for the specifics, so you don’t get caught without proper substantiation for your charitable donations.

Payroll Systems and Compliance Challenges

June 4, 2026

Can payroll systems keep up with shifting regulations and constant compliance changes? Yes —with a little effort. Click through for an answer to this question and others regarding wage laws and tax requirements.

June 2026 Newsletter

June 4, 2026

What OBBBA Tax Changes Take Effect in 2026?

June 4, 2026

January 1 ushered in a new set of provisions resulting from the One Big Beautiful Act that will influence what 2026 looks like. You will want to pay attention now, before the year gets too far along.

Do You Need to Make Estimated Tax Payments?

June 4, 2026

The US tax system requires taxpayers to pay tax on income as it is received during the year—paying estimated taxes through the year helps you avoid some potentially significant IRS penalties and interest. Click for what you need to know.

Top HOA Fraud Risks and Why Financial Statement Audits Matter

June 4, 2026

Fraud can occur in any Homeowners Association (HOA). Understanding where fraud tends to show up and what financial statement audits can reveal can help boards strengthen oversight and better protect community funds.

How to Structure Real Estate Investments for Maximum Tax Efficiency

May 7, 2026

The structure behind real estate investment is key—the difference between a well-structured investment and a poorly structured one can be significant. Click for the details.