The Editorial
Notes from the practice
Investigations, opinion, and how-to writing on tax, advisory, and the business of an independent CPA practice — all authored by Josh Mauer, CPA.
Featured Investigations & Opinion
Your Kid Isn't Behind. And Neither Are You.
A CPA and a dad on the moment the college-or-trade decision lands on a family — the fear the kid carries, the weight the parent carries, and why the money is the part I refuse to get wrong.
The Great Accounting Gamble: Why I'm Choosing to Lean In
Private equity and wealth-management roll-ups are redrawing what a CPA firm is. Two rational bets are on the table — and the one I'm taking, staying independent, is the riskier one. Here's why I'm making it anyway.
The IRS Penalty Refund Window That Closes July 10
A federal ruling has opened the door to refunds for COVID-era penalties. Most taxpayers don't know it exists — and the statute of limitations is approaching.
More Articles
10Why I Stopped Selling Tax Returns and Started Building Partnerships
After 20 years of running my own practice, I realized the most valuable thing I offer isn't a tax return — it's a relationship. Here's how the membership model changed everything.
The CPA.com Ecosystem: Who Really Builds for the Client?
A deep dive into the CPA.com ecosystem — who builds the tools, who profits, and whether the client is actually at the center of the equation.
The Inference Laundering Problem: Why AI Confidence Without Basis Is the Biggest Risk in Tax Practice
AI doesn't just hallucinate — it launders uncertainty into confidence. Here's the pattern, and how to build AI that labels its own uncertainty.
You're Running a Business on Stale Numbers. Here's What It's Actually Costing You.
Most small business owners make decisions based on financials that are 60–90 days old. Here's the real cost of stale data and what a modern close process looks like.
Cost Segregation: The Year-1 Deduction Most Property Owners Miss
If you bought commercial property in the last 3 years and haven't done a cost seg study, you're likely leaving six figures on the table. Here's the definitive breakdown.
The Small Business Owner's Guide to M&A Deal Structures
Whether you're buying or selling, the deal structure determines your tax outcome. Asset vs. stock, earnouts, seller financing — here's what your CPA should be telling you.
Business Valuations: When You Need One and What It Actually Costs
From buy-sell agreements to estate planning to SBA loans — a proper business valuation is more than a number. It's a strategic tool.
AI Won't Replace Your CPA — But It Will Make Them Dangerous
The CPAs who embrace AI as a hyper-productivity tool will deliver 10x the value. The ones who don't will wonder where their clients went.
Holiday Hours & a Forge Announcement
Our July 4th hours, the best way to reach us over the holiday, and a quick announcement: we've started building Forge — an AI bookkeeping tool for simple business books.
Midyear 2026 Update
A midyear note to clients — planning ahead for Sarah's maternity leave, a small July 1 rate adjustment, new FP&A and fractional-CFO support, simpler Friends & Family and Householding discounts, the Fledge beta, and the closing Kwong penalty-refund window.