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Brown Smith Wallace
 
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By Brown Smith Wallace
We are accountants and advisors guided by our passion for supporting and impacting the growth and success of our clients, colleagues and communities.
By Ron M. Present, CALA, CNHA, LNHA, FACHCA
As you likely recall, on May 4, 2017, the U.S. House of Representatives passed the American Health Care Act (AHCA) by a vote of 217 to 213.
By Ron M. Present, CALA, CNHA, LNHA, FACHCA
Note to readers: Efforts are continuing in Washington to repeal and replace the Affordable Care Act. In early May, the House of Representatives passed a revised version of its replacement...
By Ron M. Present, CALA, CNHA, LNHA, FACHCA
Note to readers: Efforts are continuing in Washington to repeal and replace the Affordable Care Act. In early May, the House of Representatives passed a revised version of its replacement...
By Daniel J. Ward, CPA
Why do auditors ask so many questions about their clients' internal controls? Assessing internal controls is part of today's auditing requirements. It helps identify risk factors — but the requirements...
By Daniel J. Ward, CPA
For companies in many industries, implementing the new FASB's landmark revenue recognition standard is likely to be more time-consuming, complex and costly than management expected.
By Ron M. Present, CALA, CNHA, LNHA, FACHCA
Much of the debate about health care reform in Washington still swirls around how to improve access to, and the affordability of, individual coverage.
By Ron M. Present, CALA, CNHA, LNHA, FACHCA
Question: Our company recently grew to become an applicable large employer (ALE) under the Affordable Care Act (ACA).
By Ron M. Present, CALA, CNHA, LNHA, FACHCA
The IRS has provided additional guidance on its website about the eligibility for premium tax credits when coverage is offered to an employee's spouse and dependent child under an eligible...
By Ron Steinkamp
Government organizations rely on outside third-parties to provide the goods and services they need to operate effectively. Contracting with an outside third-party exposes these organizations...
By Anthony J. Munns, FBCS, CITP, CIRM, CISA
Thousands of computer users in more than 150 countries were confronted with a screen demanding $300 to restore their files on Friday, May 12.
By Daniel J. Ward, CPA
In May 2016, the Securities and Exchange Commission (SEC) began allowing private companies to raise as much as $1 million per year from everyday investors. How?
By Ron M. Present, CALA, CNHA, LNHA, FACHCA, Anthony J. Munns, FBCS, CITP, CIRM, CISA
My company is an applicable large employer (ALE) with a self-insured health plan.
By Ron M. Present, CALA, CNHA, LNHA, FACHCA
Meanwhile, much of the focus in Washington has been the impact of the ACA and its replacement (or revision) on people not covered by employer plans.
By Ron M. Present, CALA, CNHA, LNHA, FACHCA
Most of the attention regarding health care reform has focused on the prospective repeal and replacement of the Affordable Care Act
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