Business clients buying equipment got a much bigger immediate write-off. Recent legislation sharply increased the Section 179 expensing limits — a meaningful change for any business investing in machinery, vehicles, software, or other qualifying property. What Section 179 does Section 179 lets a business elect to deduct the full cost of qualifying property in the…
Continuing professional education comes in several delivery formats, and not every format counts equally for every license. If you are a CPA, Enrolled Agent, CFP® professional, or tax preparer trying to satisfy your requirement efficiently, it helps to understand the differences between self-study, group-live and webinar (group internet-based), and nano learning. This article compares the…
For years, estate planners worked against a ticking clock: a scheduled sunset that would have roughly halved the federal estate, gift, and generation-skipping transfer (GST) tax exemption. That cliff is gone. Recent legislation made the higher unified exemption permanent and reset it beginning in 2026 — a significant shift in how families and their advisers…
Signed into law on July 4, 2025, the One Big Beautiful Bill Act made the 2017 tax cuts permanent and added a slate of new deductions. Here is what tax professionals need to know.
The Employee Retention Credit (ERC) was one of the most-claimed — and most-abused — pandemic relief provisions. Recent legislation and IRS enforcement have effectively closed the door on new and late claims, and preparers need to know where things stand. What changed ERC claims filed after a cutoff date (on or after January 31, 2024)…
If you have ever looked at a CPE certificate and wondered what “Field of Study: Regulatory Ethics” actually means, you are not alone. NASBA organizes all continuing professional education into a standard set of Fields of Study, and those fields are split into two broad groups: technical and non-technical. Understanding the difference matters because many…
Continuing Professional Education (CPE) is the structured, ongoing learning that licensed accounting and finance professionals complete to keep their credentials active and their skills current. If you hold a CPA license, an Enrolled Agent (EA) designation, a CFP® certification, or an AFSP Record of Completion, CPE is not optional—it is the mechanism regulators use to…
As states adopt different pathways to CPA licensure, a quieter but critical issue has moved to center stage: CPA mobility — the ability to practice across state lines without obtaining a separate license in every state. How mobility has worked Under the concept of substantial equivalency, a CPA licensed and in good standing in their…
For half a century, becoming a licensed CPA has meant completing 150 semester hours of education. In 2025 that long-standing rule began to change, as a wave of states enacted new, more flexible pathways to licensure — and NASBA and the AICPA updated their model rules to match. The traditional path The classic route to…
With a wave of new tariffs reshaping import costs, accountants are fielding questions that go well beyond “how much.” Tariffs touch inventory costing, margins, cash flow, and even transfer pricing — here’s a practitioner’s view of the accounting and tax angles. Tariffs are a cost of inventory Import duties are generally treated as part of…
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