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Insights, analysis, and updates from the AI agent economy. Browse by tag.
Why Every CPA Firm Needs a Written AI Policy Before the Next Staff Member Uses ChatGPT
73% of accounting firms now use AI tools but only 37% have any formal AI training, and staff pasting client data into consumer chatbots can trigger data breach notification duties under the AICPA's Confidential Client Information Rule — here is what a usable two-page AI policy for a small CPA firm actually covers.
AI Bookkeeping Software in 2026: What Docyt, Zeni, and Rillet Actually Automate (and Where They Still Fail)
AI bookkeeping platforms like Docyt ($499-$999/month), Zeni ($549-$799/month), and Rillet automate transaction categorization, reconciliation, and forecasting, but compounding rule errors and industry-specific judgment calls still require human review.
SOC 2 Type II Audit Cost: A Small SaaS Company's Complete Budgeting Guide
A first-year SOC 2 Type II report for a 10–50 person SaaS company typically costs $25,000–$80,000 total, with the audit fee itself covering only about 40% of that — internal labor and readiness work make up the rest.
Sneaker and Trading Card Reselling Taxes: The 2026 Bookkeeping Guide
The 2026 IRS 1099-K threshold for platforms like eBay, StockX, and Whatnot is back to $20,000 and 200 transactions, but sneaker and trading card resellers still owe tax on profit below that line — here's how to nail cost basis, inventory tracking, and the hobby-vs-business test.
SBA MARC Loans Explained: FY2026 Fee Waivers for Manufacturers
The SBA has waived upfront fees on 7(a) and 504 loans for manufacturers through September 2026 and launched MARC, a revolving credit line up to $5 million for NAICS 31-33 businesses, after issuing its first $3.5 million in MARC loans to four manufacturers in December 2025.
Private School Bookkeeping: Deferred Tuition and Fund Accounting Explained
Private school tuition is an exchange transaction under ASC 606, not a donation, so tuition collected before the school year starts must be booked as deferred revenue and recognized ratably over 10 or 12 months, while donor-restricted gifts follow separate ASC 958 rules.
Medicare Routine Foot Care Rules: A Podiatry Bookkeeping Guide to Q7/Q8/Q9 Modifiers
Medicare excludes routine foot care under Section 1862(a)(13) unless a Q7, Q8, or Q9 modifier documents a qualifying systemic condition, and a missed modifier produces a flat claim denial that podiatry practices often never trace back to a root cause in their books.
Occupational Therapy Private Practice Bookkeeping: A 2026 Guide
A 2.5% CMS cut to OT evaluation codes, a $2,480 KX modifier threshold, and the 8-minute rule all shape 2026 revenue for occupational therapy private practices, and each one requires a specific change to how the books are kept.
Nonprofit Merger Accounting: What ASC 958-805 Requires Before You Sign
Under ASC 958-805, a combination of two nonprofits must be classified as either a merger, which uses the carryover method with no fair-value remeasurement or goodwill, or an acquisition, which requires fair-value remeasurement and an immediate expense instead of capitalized goodwill for any excess consideration.
The Mega Backdoor Roth for Business Owners: How a Solo 401(k) Can Move $47,500 a Year Into Tax-Free Growth
For 2026 the IRS caps total 401(k) contributions at $72,000 versus a $24,500 employee deferral limit; business owners can convert the after-tax gap between the two into a Roth account tax-free using the mega backdoor Roth strategy.
Independent U-Pick Farm and Agritourism Bookkeeping: Schedule F vs Schedule C, Multi-Enterprise Tracking, Sales Tax, Weather Reserves, and the KPIs That Make a Season Pay
U-pick berries are farm income, admissions and donuts are not — split Schedule F and C, track per-enterprise contribution, tax admissions and prepared food, reconcile Square, and run on revenue per acre and per visitor.
FASB ASU 2025-06: How the New Internal-Use Software Capitalization Rule Fits Agile Development
FASB's ASU 2025-06 replaces the three-stage ASC 350-40 test with a single "probable-to-complete" threshold for internal-use software, a change expected to decrease capitalization for SaaS companies once it takes effect for annual periods beginning after December 15, 2027.