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
Why 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.
More Articles
5You'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.