Insight

Developing an Effective Internal Audit Function

Understanding your objectives, identifying organizational risk, enlisting executive support, and evaluating internal controls are among the keys to developing an effective internal audit function. Internal audit provides the company, on an ongoing basis, with insights into its performance, policies, and procedures that can improve operational, compliance, and financial risks. Common objectives for an internal audit Read more…

Insight

Going Concern Disclosures

Technology companies often operate at a loss, especially in their early stages, as they work to develop their product or service and grow their revenue. When this is the case, the company’s auditor will likely place a heavy emphasis on evaluating the company’s going concern disclosures. Auditing Standards Related to Going Concern To remain a Read more…

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IRS Offers Updates For Schedule K-2 and K-3 on Form 1065

In December 2022, the IRS finalized partnership instructions for filing and furnishing Schedules K-2 and K-3 for tax years beginning in 2022, including the addition of a new exception for domestic U.S. partnerships. This article summarizes what you need to know. What is the purpose of schedules K-2 and K-3? Schedules K-2 and K-3 were Read more…

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Tax Deductions for Business Vehicle Purchases

Countless factors influence a person’s decision to purchase a particular vehicle. Everything from whether to buy a car, truck, or SUV to smaller factors, such as specific options and color. While tax considerations may not top the list for personal vehicles, certain qualities do influence tax deductions for business vehicles. Car Deductions 101 Generally, when Read more…

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Changes to San Francisco Business Taxes

Companies engaging in business within San Francisco (“the city”) need to understand their potential obligations associated with more than 180 taxes and fees required by the city’s Business and Tax Regulations code, and to keep up with the latest regulatory changes. In this article, we’ll review new and amended requirements under Proposition F, the Gross Read more…

News

REAL LEADERS®️ Unveils Its 300 Top Impact Companies List of 2023

Sensiba LLP, a leading US-based accounting and business consulting firm, is honored to announce its place among the Real Leaders 2023 “Top Impact Companies” from around the world. For the fourth year in a row, Sensiba has been awarded this great honor as Real Leaders recognizes people and organizations who are making a positive social Read more…

Insight

Navigating Tax Rules for Computer Software Costs in Your Business

Do you buy or lease computer software to use in your business? Do you develop computer software for use in your business, or for sale or lease to others? Then you should be aware of the complex tax rules that apply to determine the treatment of the costs of buying, leasing, or developing computer software. Purchased Read more…

Insight

How Lease Accounting Update (ASC 842) Impacts Technology and Startup Companies

ASC 842 lease accounting is effective for calendar year-end entities for the 2022 fiscal year. The core concept of ASC 842 is the intention of the FASB to move previously off-balance-sheet operating leases to the balance sheet to better reflect the contractual liabilities owed under these arrangements. Many venture-backed early-stage startup companies, or remote-enabled companies, Read more…

Insight

What Are Internal Controls?

This article explores the definition of internal controls and explains why they’re important to your organization.

Insight

Sale-Leaseback Accounting Considerations Under ASC 842

As organizations consider sale-leaseback transactions, they must understand the financial reporting implications under the new lease accounting standard, ASC 842. What is a Sale-Leaseback Transaction? A sale-leaseback transaction typically occurs when an organization sells an asset, such as real estate, and immediately (or soon thereafter) leases the asset back from the purchaser. The organization that Read more…