R&A CPAs blog

Payroll Systems and Compliance Challenges

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.

May 2026 Newsletter

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.

Do You Need to Make Estimated Tax Payments?

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

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.

IRS Announces New Automatic Exemption from Penalty Program

August 26, 2026

The IRS’s Automatic Exemption from Penalty (AEP) program simplifies tax relief by automatically waiving failure-to-file, failure-to-pay, and failure-to-deposit penalties for compliant taxpayers. Replacing the manual First Time Abate process, the automated system evaluates eligibility during return processing—waiving penalties for individuals and businesses with three years of clean compliance history—without requiring formal requests or phone calls.

Estate Planning is Changing: What Families Should Revisit Now

August 26, 2026

Shifting tax exemption thresholds, evolving retirement account rules, and changing family dynamics make static estate plans a risk. Families should revisit their plans now to update beneficiary designations, review trusts, refresh health care and financial powers of attorney, and adjust wealth transfer strategies to ensure their assets remain protected and align with their current intentions.

What to Consider When Selling Your Business to Employees

August 26, 2026

Selling your business to employees through an ESOP, cooperative, or management buyout preserves your company’s legacy and rewards your team, but it requires careful planning. Success hinges on choosing the right ownership structure, securing realistic financing (often involving seller notes), obtaining an independent valuation, and preparing strong leaders to handle daily operations after the transition.

The State of Construction Bonding in 2026: What Contractors Need to Know About Financial Reporting

August 26, 2026

Navigating the 2026 bonding landscape requires contractors to treat financial reporting as a strategic tool rather than a routine compliance exercise. With surety carriers tightening underwriting standards following elevated project complexities, labor costs, and recent severe claims, securing maximum bonding capacity hinges on transparency and financial discipline.

July 2026 Newsletter

July 30, 2026

Caught In Prescott – Lessons in Fraud Prevention and Monitoring

July 30, 2026

Fraud in Prescott – lessons in fraud prevention and monitoring for your business.

IRS Makes Rare Midyear Change to Mileage Rates

July 30, 2026

A break for many who have been hit by high gas prices: The IRS has quietly announced a revision to the optional standard mileage rates for computing the allowable deductible costs of operating an automobile. Click through to see what has changed—and what hasn’t.

The Purpose of Form I-9: What Employers Need to Know

July 30, 2026

Every employer needs to complete Form I-9 for their employees. It is an important compliance document. Here is what you need to know.

Meet Junna Stockwell, CPA, Supervisor – Assurance

July 30, 2026

Junna is a supervisor in our Assurance department. In her role, she solves financial problems and helps provide accurate financial reporting for our clients.