The 401(k) remains the most widely used employer-sponsored retirement vehicle in the country. Contribution limits went up in 2026, a new Roth catch-up requirement for high earners took effect, and the foundational rules on plan design, vesting, and nondiscrimination testing remain as consequential as ever. Here’s a current reference on how the numbers and rules look this year. 2026 […]
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529 Plans in 2026: Education Savings, Estate Planning, and What OBBBA Changed
Section 529 plans have been a core education savings tool since 1996. The basic structure hasn’t changed: contributions grow tax-deferred, and qualified distributions come out federal income tax-free. What has changed, thanks to the One, Big, Beautiful Bill Act (OBBBA) signed July 4, 2025, is the scope of what those plans can cover and who benefits from them. Two […]
What Happens After April 15? A CPA’s Guide to Post-Tax-Season CPE Planning
Tax season ends. The filing deadlines pass. And for most CPAs, the first real window to address CPE compliance opens up on April 16. For practitioners who’ve been heads-down since January, the stretch between mid-April and June 30 is typically the most productive CPE period of the year. Reporting deadlines vary by state, but the post-busy-season window […]
Section 1202 Qualified Small Business Stock in 2026: New Rules, Higher Stakes, Strict Requirements
Section 1202 has been around since 1993. For most of that time it was a niche provision, useful in the right circumstances but constrained by a rigid five-year holding period and dollar thresholds that hadn’t kept pace with inflation. The One, Big, Beautiful Bill Act (OBBBA), signed into law July 4, 2025, changed that. Three […]
HSAs in 2026: Contribution Limits, Tax Advantages, and What Changed Under OBBBA
Health Savings Accounts have always offered a compelling tax structure. But 2026 brings both higher contribution limits and the broadest expansion of HSA eligibility in recent memory, thanks to amendments the One, Big, Beautiful Bill Act (OBBBA) made to IRC Section 223 when it was signed into law on July 4, 2025. The basics haven’t changed. What […]
ChatGPT in the Accounting Profession: Applications and Implementation
Accounting firms integrated ChatGPT into workflows at unprecedented speed. Nearly half of all CPA firms now deploy the generative AI platform, with documented time savings ranging from 8 to 19 hours weekly per trained employee. The technology handles routine data manipulation, generates programming code, and processes unstructured information while raising questions about data protection and professional oversight. […]
Common CPA CPE Mistakes & How to Avoid Them
CPAs face compliance audits from state boards with minimal notice. Documentation gaps, rollover calculation errors, and invalid course selections trigger penalties ranging from additional hour requirements to license suspension. Understanding common CPE mistakes protects license status and prevents unnecessary administrative burden. Insufficient Documentation Retention CPAs fail to maintain adequate CPE documentation, creating deficiencies during state board audits. Retention Requirements: Most state […]
Surgent CPE Launches First-of-Its-Kind Agentic AI CPE Series for Accounting and Finance Professionals
New courses equip CPAs, accountants and tax practitioners with practical, real-world skills for integrating agentic artificial intelligence into daily workflows RADNOR, Pa. (Nov. 24, 2025) — Surgent CPE, a division of KnowFully Learning Group, today announced the launch of its new Agentic AI Certificate Series, a first-to-market, on-demand CPE certificate program designed to help accounting, […]
How Technology Is Transforming Accounting
Accounting technology now goes far beyond spreadsheets. Finance professionals work with interconnected systems including cloud platforms, artificial intelligence, blockchain networks, and cybersecurity tools that fundamentally change how organizations record transactions, manage risk, and deliver insights to stakeholders. The Public Company Accounting Oversight Board moved away from “technology-neutral” oversight in 2025, creating frameworks specifically for technology-based […]