HM&M Accounting, Audit and Assurance*, & Tax Blog

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What the SBA PPP Means For Energy and Natural Resources

On March 27, President Trump signed the Coronavirus Aid, Relief and Economic Security Act (CARES Act), a $2 trillion stimulus package intended to help mitigate the economic impact felt by businesses and individuals from the ...

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7 Reasons an External Accounting Services Department Is A Smart Business Move

Learn the 7 reasons why an external accounting service department could be the smartest business move you make for your company this year to calm down a bit of the chaos. Accounting functions are an ...

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Five Cybersecurity Tips Amid COVID-19

Globally industry has seen a sharp rise in cyber-attacks since the Chinese government disclosed the spread of the coronavirus or COVID-19 within China and internationally. Especially, cyber-attacks focused on health-care systems using spear-phishing and ransomware, ...

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What Plan Sponsors Need to Know About DOL Enforcement and Red Flags

Being selected for a Department of Labor (DOL) audit is unwelcome news for nonprofit plan sponsors. Unfortunately, since benefit plans don’t directly impact programming and are extremely complex, nonprofits often rely too heavily on service ...

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As Natural Resources Bankruptcies Emerge, How Can The Industry Rethink Its Path Forward?

Bankruptcies, which peaked in the natural resources industry in 2016, are seeing a resurgence. Faced with a lack of capital, external pressures like trade and tariff tensions and continued subdued oil prices, natural resources organizations ...

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Top 10 Considerations for Retailers’ Customs Planning in 2019 and Beyond

A Roadmap for Understanding Your Total Tariff Liability The ongoing trade war between the U.S. and China continues to rattle the retail industry. For more than a year, the two countries have been embroiled in ...

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Topic 842, Leases – A View from the Check-Out Lane

In early 2016, the FASB issued ASU 2016-02, Leases (ASC 842). The new leasing standard was effective January 1, 2019 for public companies. Although the FASB recently deferred the effective date of the new standard ...

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Hey Vance, How Long Should I Keep My Tax Records?

Regularly, I am asked how long one should keep tax records.  This is an important and straight-forward question. My usual answer is less direct: “it depends.” As you can see below, that’s a pretty good ...

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Managing Growing Retail and Consumer Risk in Tandem with Increased Innovation and Cybersecurity

As digital transformation becomes a core part of overall strategy, retail and consumer products companies should prioritize threat-based cybersecurity. Threat-based cybersecurity is a forward-looking, predictive approach. Instead of (or in addition to) focusing solely on ...

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The TCJA Limit on Interest Expense Deductions

Abstract:   The Tax Cuts and Jobs Act introduced a variety of tax benefits for businesses. At the same time, the act placed limits on several tax breaks, including the amount of interest expense a business ...

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What You Now Need To Know About Meal, Travel, and Entertainment

Abstract: When owners, managers and salespeople attend trade shows, call on customers or evaluate suppliers, they may incur meal, travel, and entertainment expenses. This article explains that many of these expenses may be deductible if ...

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Did You Repair Your Business Property or Improve It?

Abstract: Business owners may think that, if they repair a piece of tangible property, they’ll qualify for an immediate tax deduction. But the IRS may define that “repair” as an “improvement,” and require the costs ...

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