R&A CPAs blog

Arizona’s New Limited Liability Company Act

Arizona has long had laws defining and regulating limited liability companies (LLCs) organized within the state. The first law was codified in the Arizona Revised Statutes in 1992, and it…

Why Do You Need a Business Valuation?

Why would you consider keeping your business valuation current? You might be able to think of one or two reasons, but there are plenty: What if something calamitous were to…

What Is GILTI And How Does It Work?

Global Intangible Low Tax Income Global Low Tax Intangible Income (GILTI) is a new tax regime under the Tax Cuts and Jobs Act (TCJA). Under this regime, United States Shareholders…

FDII: Tax Reform’s Overlooked Benefit of U.S. Exporters

In an effort to boost the production of U.S. goods, the 2017 Tax Act introduced a Foreign Derived Intangible Income (FDII) deduction for tax years 2018 and beyond. But despite…

Business Valuations: What Are They and Why Are They Important?

A business valuation is a formal statement of the full value of a business. It can take into account aspects such as: The company’s potential for revenue generation now and…

Don’t let collaborative arrangements cause financial reporting headaches

Businesses often enter into so-called “collaborative arrangements” when they partner with another entity on a major project. Unfortunately, the current guidance for these types of arrangements under U.S. Generally Accepted…

How The IRS Does and Does Not Contact Taxpayers

In order to help taxpayers avoid scams in which criminals impersonate IRS employees, IRS has issued a Fact Sheet in which it sets out the ways that it does and…

How to prepare WIP reports for long-term contracts

Work-in-progress (WIP) is a major inventory account for manufacturers, media and film companies, construction contractors, and other entities that enter into long-term contracts. WIP reports help management gauge the profit…

How To Conduct A Year-end Risk Assessment

Auditors assess their clients’ risk factors when planning for next year’s financial statement audit. Likewise, proactive managers assess risks at year end. A so-called “SWOT” analysis can help frame that…

GAAP vs. tax-basis reporting: Choosing the right model for your business

Virtually every business must file a tax return. So, some private companies issue tax-basis financial statements, rather than statements that comply with U.S. Generally Accepted Accounting Principles (GAAP). But doing…

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.