This month I will continue addressing what can be done to reverse the trend of building owners prematurely accepting projects as substantially complete. Although this practice may seem expeditious for ...

“Substantial Completion” is a critical concept in construction contracts and one as to which parties often have contrary conceptions. Finding a definition of Substantial Completion acceptable to both ...

Work and people now move easily across geographic lines, and qualified, licensed CPAs in good standing should be able to practice in more than one state or jurisdiction without undergoing a ...

FinCEN’s Small Entity Compliance Guide published 9/18/23 defines a beneficial owner as any individual who, directly or indirectly: exercises substantial control over a reporting company or owns or ...