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Tips for Preventing Disbursement Fraud In Your Business

As a Certified Fraud Examiner, I have investigated dozens of employee embezzlements that occurred at small businesses. Many of those embezzlements were committed by bookkeepers through disbursement fraud schemes.
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How Does the New CECL Model Affect Your Financial Statements?

Non-public entities will need to adopt the new Current Expected Credit Loss (CECL) model starting with 2023 calendar year-end financial statements. What does this mean for your company and your financial statements?
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2024 Payroll Update

Social Security & Medicare Tax As of January 1, 2024, the maximum amount of annual earnings subject to Social Security increases to $168,600 (from $160,200 in 2023). There is no limit on the amount of earnings subject to the Medicare tax. The maximum...
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Maryland Extends Deadline for MarylandSaves Exemption to December 31, 2023

It has been quite some time since Maryland’s general assembly passed MarylandSaves in 2016. After much delay, Maryland finally put its retirement vehicle into motion on September 15, 2022, in the form of a Roth IRA account. Now that the program has been...
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How Too Much Trust Can Erode Internal Controls

There’s a fine line regarding trust in a workplace environment. Too little trust in employees can diminish effective communication, increase conflict and decrease loyalty. But on the flip side, too much trust could create an opportunity for a key...
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4 Key Insights From an Employee Benefit Plan Auditor

With employee benefit plan audit season not too far in the rearview mirror, it’s a good time to reflect on lessons learned. I’m sharing a few insights, from the point of view of an employee benefit plan auditor, for clients who are required to have their...
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